Body: Council Type: By-law Meeting: Regular Date: 2012 Collection: By-laws Municipality: South Frontenac
[View Document (PDF)](/docs/south-frontenac/By-laws/2012 By-laws/2012-33 - To levy taxes in 2012.pdf)
Document Text
SOUTH FRONTENAC TOWNSHIP BY-LAW 2012-33
A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2012
WHEREAS it is necessary for fhe Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001, the Fair Municipal Finance Act, 1997, the Fau" Municipal Finance Act, 1997 (No.2) and the Small Business and Charities Protection Act, 1998 to establish tax rates for 2012;and,
WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have been established by the County ofFrontenac, by its By-law 2011-36 and,
WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001 to levy on the whole rateable property according to the last revised assessment roll for the Corporation of the Township of South Frontenac the sums set forth for various purposes in Schedule “C” hereto attached for the current year; and
WHEREAS an interim levy was made before the adoption of the estimates for the current year;
NOW THEREFORE THE CORPORATION OF THE TOWNSHIP OF SOU FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS:
- The 2012 estimates for the current year as set forth in Schedule “C” attached hereto and
fanning part of this by-law are hereby adopted.
- For the year 2012, the Corporation of the Township of South Frontenac shall levy upon the Residential and Farm Residential Assessment, Farmland Under Development I Assessment, Farmland Under Development II Assessment, Multi-Residential
Assessment, Commercial Assessment, Industrial Assessment, Parking Lot Assessment, Farmland Assessment and Managed Forest Assessment the rates of taxation per current value assessment for general, education and County of Frontenac purposes as set out in Schedule “A” attached hereto and fanning part of this by-law.
The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2012.
For payments-in-lieu of taxes due to the Corporation of the Township of South Frontenac, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2012.
For railway rights of way taxes due to the Corporation of the Township of South Frontenac in accordance with the Regulations as established by the Minister of Finance, pursuant to the Municipal Act, the actual amount due to the Corporation of the Township of South Frontenac shall be based on the assessment roll and the tax rates for the year
The Treasurer is hereby authorized to collect the Special Area Charges and Rates as set
out in Schedule “B” which is attached hereto and forms part of this by-law and these Special Area Charges and Rates shall be added to and form part of the Collector’s Roll.
7 The levy for general municipal, education and County of Frontenac purposes shall become due and payable in two installments due June 29, 2012 and September 28, 2012 for the uncapped classes and in one installment due October 31, 2012 for the capped classes.
2.
- As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed pmalty of one and one-quarter percent (1.25%) per month on the first day of each monfh following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes.
There shaUbe imposed additional interest of one and one-quarter percent (1.25%) per month on all taxes outstanding at the end of the year for which the taxes were levied as provided in Section 345(3) of the Municipal Act, 2001.
Penalty and interest charges at the prevailing rate will be added in the same manner as taxes to those non-levy items added to the Collector’s Roll for collection.
All supplementary taxes levied under the Assessment Act will be due 21 days after demand, and penalties and interest will be added in the same manner as the ordinary tax bills. The Treasurer is authorized to receive payment in two installments for the payment of supplementary tax bills for new residential units where the tax bill covers a period exceeding nine (9) months, wifh the second installment to be due no less than two months after the first installment due date.
The Treasurer of the Corporation of the Township of South Frontenac is hereby empowered to accept part payment from time to time on account of any taxes due.
Pursuant to the provisions of the 2012 Municipal Budget, transfers budgeted as a “Contribution from Revenue Fund to Reserves” shall be implemented by the Treasurer in the amount budgeted. Transfers budgeted as a “Contribution from Reserves and/or Reserve Funds to Revenue Fund and/ or Capital Fund” shall be implemented by the
Treasurer in the exact amount required to finance the actual expenditures of the particular project net of other applicable revenues, even should said amount exceed the
transfer/ contribution from Reserves and/or Reserve Fund originally budgeted for. 14. Any surplus/deficit as of December 31, 2012 in the Capital Fund resulting from the operations of the Capital Fund, shall be transferred to/ financed from its originating source of funds.
- Any surplus/deficit resulting from the 2012 operations of the General Revenue Fund
as of December 31, 2012 shall be transferred to/financed from the reserve for Working Funds.
- Notwithstanding the foregoing, pursuant to the provisions of the 2012 Municipal Budget, the following transfers shall be made to the Reserve noted should a surplus arise from the operation of the department activity as noted: DEPARTMENT Revenue Fund Administration
RESERVE Administration
Policing
Policing
Fire Sanitation Roads Winter Control
Fire Sanitation Roads Winter Control
Equipment Rental Suqjlus Planning
Equipment Planning
Environmental Committee
Environmental Committee Parks and Recreation
Parks and Recreation
Capital Fund Administration Fire Roads Sanitation
Administration Fire Roads Sanitation
Planning
Planning
Parks and Recreation
Parks and Recreation
3.
Notwithstanding any of the foregoing, the Treasurer is hereby authorized to accept payments made on the current Pre-Aufhorized Payment Plan on the first day of the month following the due date for payment of taxes without adding penalty and/ or interest charges to the outstanding taxes and tax arrears.
The levy on the capped classes shall be finalized by way of amendments to this by-law.
If any section or portion of this by-law or the schedules attached hereto is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of the
Corporation of the Township of South Frontenac that all remaining sections and portions of this by-law and the schedules continue in force and effect.
- This by-law shall come into force and take effect on the date of its passage.
Dated at the Township of South Frontenac this 15th day of May, 2012. Read a first and second time this 15th day of May, 2012. Read a third tune and finally passed this 15th day of May, 2012. Municipal Corporation of the Township of South Frontenac
‘&^3^ry>Ddvison, Mayor
Wayne 6rf^
dministrator
Schedule “A” to By-Law No. 2012-
TOWNSHIP OF SOUTH FRONTENAC - 2012 TAX RATE SCHEDULE
Assessment Class
RTC
Residential and Farm Residential Mufti-Residential
Industrial Excess Land Industrial Vacant Land Industrial-NewConstruction-Taxable Industrial-NewConstruction-Excess Farmlands
RT MT CH CT ex cu XT GT IH IK IT IU IX JT JU FT
Managed Forest
TT
Commercial-Full, Shared PIL Commercial Occupied Commercial Vacant Land Commercial Excess Land
New Const-Full-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL Industrial Occupied
South Frontenac Tax Rate
lao TJav Data Ru_
aiA/
County
Education Tax Rate
Total Tax Rate
Tax Rate
0.499931% 0.193135% 0.221000% 0.914066% 0.499931% 0.193135% 0.221000% 0.914066% 0.499931% 0.193135% 1.490000% 2.183066% 0.499931% 0.193135% 1.490000% 2.183066% 0.349952% 0.135194% 1.043000% 1.528145% 0.349952% 0.135194% 1.043000% 1.528145% 0.499931% 0.193135% 1.260000% 1.953066% 0.499931% 0.193135% 1.490000% 2.183066% 0.499931% 0.193135% 1.590000% 2.283066% 0.324955% 0.125538% 1.033500% 1.483993% 0.499931% 0.193135% 1.590000% 2.283066% 0.324955% 0.125538% 1.033500% 1.483993% 0.324955% 0.125538% 1.033500% 1.483993% 0.499931% 0.193135% 1.260000% 1.953066% 0.324955% 0.125538% 0.819000% 1.269493% 0.124983% 0.048284% 0.055250% 0.228517% 0.124983% 0.048284% 0.055250% 0.228517%
Total
Cfharl
Frontenac
ftr’harl A -Rul ai«/ Rate -Qnmm
Current Value Assessment
Tax Amount Per Class
2,389,855,927 3,559,000 23,000 22,574,849 200,500 202,190 1,078,300 33,000 444,000 95,000 1,640,325
21,844,860 32,532
South
Frontenac
Education
Frontenac
County Levy
Levy
4,615,648 6,874
5,281,582 7,865
Levy
11,947,630 17,793
Total
21,844,860 32.532
502
115
44
343
502
492,824 3,064 3.090 21.060
112,859
43,600
702
271
336,36c, 2.091 2,109 13,587
492,824 3,064 3,090 21,060
720
10,137 1,410 37,450
^J
708
273
5,390
2,083
165 2,219 309
64
491
720
858
7,060
119
982
8,201
3.168
26,081
10,137 1,410 37,450
0 641
0
0
0
510,800 977,586 28.414 51,193,945 5,345,004 2,477,761,840
7,580 19,093
1,660 4,887
361
92
36
233
361
116.987 12,214 22,603,883
63,984 6,680 12,173.393
24,718 2,581 4,702,866
28,285 2,953 5,727,624
116,986 12,214 22,603,883
1,888
0
0
5,279 12,318
7.580 19,093
Schedule “B” to By-Law No. 2012 - 33 TOWNSHIP OF SOUTH FRONTENAC
SPECIAL AREA CHARGES AND RATES WASTE MANAGEMENT CHARGE ON AN ANNUAL BASIS PER UNIT Charge per assessed unit
Residential Dwelling
$100.00
Residential Seasonal Dwelling
$100.00
Commercial
$100.00
FIRE CAPn-AL SPECIAL AREA RATE
Special Assessment Class
RTC
Fire Tax Rate
Residential and Farm Residential
RT MT CH CT ex cu XT GT IH IK IT IU IX JT JU FT TT
0.015404% 0.015404% 0.015404% 0.015404% 0.010783% 0.010783% 0.015404% 0.015404% 0.015404% 0.010012% 0.015404% 0.010012% 0.010012% 0.015404% 0.010012% 0.003851% 0.003851%
Multi-Residential
Commercial-Full, Shared PIL
Commercial Occupied Commercial Vacant Land Commercial Excess Land
New Const-Full-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL
Industrial Occupied Industrial Excess Land Industrial Vacant Land
Industrial-NewConstmction-Taxable Industrial-NewConstruction-Excess Farmlands
Managed Forest btal
Schedules Tax Rate By-Law Sched B -Area Charges
Current Value Assessment
Tax Amount Per Class
2,389,855,927 3,559,000 23,000 22,574,849 200,500 202,190 1,078,300 33,000 444,000 95,000 1,640,325 0
510,800 977,586 28,414 51,193,945 5,345,004 2,477,761,840
368,044 548 4
3,477 22 22 166 5 68 10 253 0 51 151 3
1,971 206
375,000
Schedule “C” to By-Law No. 2012 - 33 TOWNSHIP OF SOUTH FRONTENAC 2012 MUNICIPAL BUDGET SUMMARY TO BE RAISED BY TAXATION Summary of Revenue and Expense
2011-2012 Budget 2011 Budget 2012 Budget $
$
Variance
$
%
REVENUE
/-
Property Taxation
177,050
221,100
44,050
24.88%
User Charges
1,947,671
2,014,861
67,190
3.45%
‘^censes, Permits and Rents
587,500
605,837
18,337
3.12%
3ovemment Grants
2,055,142
2,554,005
498,863
24.27%
Grants from Other Municipalities
933,869
740,000
-193,869
-20.76%
Investment Income
59,000
69,000
10,000
16.95%
Penalties and interest on taxes
K3
350,000
370,000
20,000
5.71%
Donations
9,400
7,400
-2,000
-21.28%
Other
35,565
12,565
-23,000
-64.67%
Transfers From Resen/es/Reserve Funds
558,850
3,172,235
2,613,385
467.64%
6,714,047
9,767,003
3,052,956
45.47%
1,650,143
3,390,607
1,740,463
105.47%
Fire
1,329,371
1,412,994
83,623
6.29%
Police
TOTAL Revenue
OPERATING EXPENSE General Government
Protection to Persons and Property 2,330,245
2,410,145
79,900
3.43%
Conservation Authorities
163,515
176,782
13,267
8.11%
Protective Inspections and Control
123,624
124,100
476
0.38%
Emergency Measures
1,300
1,300
0
0.00%
375,333
383,084
7,752
2.07%
Roadway Maintenance
7,324,034
8,743,022
1,418,988
19.37%
Winter Control
1,650,000
1,627,792
-22,208
-1.35%
8.745
173,000
164,255
1878.27%
Building Department TransporiatSon Services
Environmental Services
Water System Solid Waste Management
1.954,855
2,401,598
446,743
22.85%
Parks, Recreation and Cemeteries
515,289
845,368
330,079
64.06%
Planning and Development
210,305
247,963
37,658
17.91%
TOTAL Expense
17,636,759
21,937,755
4.300,996
24.39%
TO BE RAISED BY TAXATION
10,922,712
12,170,752
1,248,040
11.43%
Raised by Taxation - Tax rate
10,922,712
12,170,752
1,248,040
11.43%
375,000
0.00%
Special Rate - Fire
375,000
0
Special Charge - Waste Management
1,010,000
1,010,000
0
0.00%
Total
12,307,712
13,555,752
1,248,040
10.14%
Schedule “C” to By-Law No. 2012 - 33 2012 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURE TAX LEVY RESERVES GRANT/OTHER
GENERAL GOVERNMENT
Corporate Services Financial System Core Financials incl Payroll, Property Tax, AR, AP, GL, Utilities. Purchase Orders, Fixed Assets
200.000
200,000
WF
Cabinets
30,000 6,500 3,000 7,500 247.000
30,000 6,500 3,000 7,500 247,000
Admin Bldg RF Admin Bldg RF Admin Bldg RF Admin Bldg RF
-Office Relocation
IT Costs (sen/er and workstations) Chairs Movers Sub-total
0
0
Sydenham Building Carried Forward from 2011
- George Street Renovations, Accessibility & Furniture New Projects
- Exterior Aluminium soffit and fascia & paint, roof vents and Sub-total Total
488,500 75,000 563,500 810,500
0 0
483,500
5,000 Admin Bldg RF/USC
75,000 558,500 805,500
5,000 5,000
Admin Bldg RF
PROTECTIVE SERVICES Fire
Carried Forward from 2011
- Computer Software - Training Program
- Computer Software - Accountability Program New Projects -Extrication Equipment (Station 4) -Station 2 - Grating Water Drainage -Station 5 - Walls, Windows, Painting -Station 6- Walls, Floor, Roof -Dry Hydrants Total Fire Related Protection
10,000 10,000 30,000 10,000 10,000 7,000 6,000 83,000
DCF-Fire DCF-Fire
10,000 10,000 30,000
Taxation
Building Imp Reserve Building Imp Reserve Building Imp Reserve
10,000 10,000 7,000 6,000 36,000
Taxation
47,000
Schedules Tax Rate By-Law Sched C- Capital Budget
0
Schedule “C” to By-Law No. 2012 - 33 2012 CAPITAL BUDGET PROPOSED FINANCING BUDGETED EXPENDITURE TAX LEVY RESERVES GRANT/OTHER
ROAD DEPARTMENT
New Projects
- Salt Management Plan - Portland Site Works
- Salt Management Plan - Bedford Design -Office Renovations: Keeley/Hartington/Glendower -Vehicle Replacement- Light Truck 1/2 Ton -Vehicle Replacement- Light Truck 3/4 Ton -Motor Grader Replacement -Vibratory Roller -Signage Strategy
FGT FGT
500,000 25,000 50,000 30,000 40,000 300,000 120.000 50,000
500,000 25,000 50,000 30,000 40,000 300.000 120,000 50,000
Building Imp Reserve RD Equip RD Equip RD Equip RD Equip WF
DCF 200,000/Rd Const 300,000 -Linear Asset Construction
4,300,000 3,200,000
500,000
600,000 City of Kingston Funding 600,000
Villages/Local Roads/Arteriat Roads 600,000
5,415.000 3,200,000 1,615,000
Total SYDENHAM WATER
- Unfinanced Capital Outlay as at 101231
- Unfinanced Capital Outlay as at 111231 Total
.ft
339,412 133,922 473,334
0
0
0
30,000 30.000
30,000 30,000
0
0
50,000 50,000
0
50,000 50,000
0
0
20,000 200,000 220,000
ENVIRONMENTAL SERVICES
Solid Waste Management Overhead
- New Vehicle Sub-total San itation-Collecti on
Carried Forward from 2011
- Public Recycling Centres Sub-total
Sanitation-Disposal New Projects
- WDS Implementation Plan -Massassauga Dump Closure Sub-total Hazardous Waste
30,000 200,000 230,000
San Res
10,000 DCF/San Res Landfill Site Closure Fund
10,000
Carried Forward from 2011
-Baler Wrap set-up Sub-total Total
25,000 25,000 335,000
0
30,000
25,000 25,000 295,000
Schedules Tax Rate By-Law Sched C- Capital Budget
FGT 0
10,000
Schedule “C” to By-Law No. 2012 - 33 2012 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURE TAX LEVY RESERVES GRANT/OTHER
CEMETERIES Carried Forward from 2011
- Latimer Cemetery -1/4 acre lot addition, legal & sun/ey Total
16.000 16,000
0
16,000 16,000
Cemetery Reserve 0
RECREATION
Carried Forward from 2010
- Point Park-Concrete Retaining Wall Repair
- Point Park-Utility Shed (pump and electrical-football field)
20,000 10,000
20,000 10,000
PKF PKF
5,000 5,000
5,000 5,000
PKF PKF
10,000 30,000 20,000 15,000 25,000 5,000 5,000 5,000 10,000 5,000 60,000 216,420 446,420
10,000 30,000 20,000 15,000 25,000 5,000 5,000 5,000 10,000 5,000 60,000
REC REC PKF PKF PKF PKF PKF PKF PKF PKF PKF
Carried Forward from 2011
- McMullen Park Building-repairs to address drainage
- Point Park-Boat Ramp repairs New Projects -Library - Princess Anne - paint, etc -Glendower Hall Structural Repair -Glendower Hall Heating, Cooling, and Moisture Control -Glendower Hall Floor Repair -Glendower Mold Repair -Shoreline Repair Consultation -Lighting for Horshoe Pit in Sunbury Park -Shoreline Repair Consultation -Gilmour Point Gazebo
-Bleachers Sunbury Park -Playground Equipment and Protective Surfacing
-NFCA Project End Zone Unfunded Capital
TOTALS
0
230,000
7,579,254 3,266,000 3,008,500
Schedules Tax Rate By-Law Sched C- Caprtal Budget
0
615,000
