Body: Council Type: By-law Meeting: Regular Date: 2013 Collection: By-laws Municipality: South Frontenac
[View Document (PDF)](/docs/south-frontenac/By-laws/2013 By-laws/2013-30 - Levy Taxes for 2013.pdf)
Document Text
SOUTH FRONTENAC TOWNSHIP BY-LAW 2013-30
A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2013
WHEREAS it is necessary for the Council of the Corporation of the Township of South Frontenac, pursuant to the Municipal Act, 2001, the Fair Municipal Finance Act’, 1997, the Fair Municipal Finance Act, 1997 (No.2) and the Small Business and Charities Protection Act, 1998 to establish tax rates for 2013;and,
WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have been established by the County ofFrontenac, by its By-law 2012-0033 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 S FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS:
-
The 2013 estimates for the current year as set forth in Schedule “C” attached hereto and forming part of this by-law are hereby adopted.
-
For the year 2013, 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 formmg part of this by-law. 3. The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2013.
- For payments-in-lieu of taxes due to fhe 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 2013.
- 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 achial 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 2013.
- The Treasurer is hereby authorized to collect the Special Area Charges as set out in
Schedule “B” which is attached hereto and forms part of this by-law and these Special Area Charges shall be added to and form part of the Collector’s Roll.
- The levy for general municipal, education and County of Frontenac purposes shall become due and payable in two installments due June 28, 2013 and September 30, 2013 for the uncapped classes and in one installment due October 31, 2013 for the capped classes.
2.
- As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a
penalty of one and one-quarter percent (1.25%) per month on the first day of each month following default of payment on all taxes of the current year remaining unpaid after the due date of said taxes.
-
There shall be 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 mamier 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, with 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 accqrt part payment from time to time on account of any taxes due.
-
Pursuant to the provisions of the 2013 Municipal Budget, transfers budgeted as a “Conb-ibution 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 aad/or Reserve Fund originally budgeted for. 14. Any surplus/deficit as of December 31, 2013 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 2013 operations of the General Revenue Fund as of December 31, 2013 shall be transferred to/fmanced from the reserve for Working Funds.
-
Notwithstanding the foregoing, pursuant to the provisions of the 2013 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 Surplus Planning
Equipment Planning
Environmental Committee Parks and Recreation
Environmental Committee 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-Authorized 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 fhe 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 21st day of May, 2013. Read a first and second time this 21st day of May, 2013. Read a third time and finally passed this 21st day of May, 2013. Municipal Corporation of the Township of South Frontenac
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7
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Gar^flavison, Mayor
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Wayng
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k-Administrator
Schedule “A” to By-Law No. 2013-30 TOWNSHIP OF SOUTH FRONTENAC - 2013 TAX RATE SCHEDULE
Assessment Class
RTC
South Frontenac Tax Rate
Residential and Farm Residential Multi-Residential
RT MT CH CT ex cu XT GT IH IK IT IU IX JT JU FT TT
0.495363% 0.495363% 0.495363% 0.495363% 0.346754% 0.346754% 0.495363% 0.495363% 0.495363% 0.321986% 0.495363% 0.321986% 0.321986% 0.495363% 0.321986% 0.123841% 0.123841%
Commercial-Full, Shared PIL Commercial Occupied Commercial Vacant Land Commercial Excess Land
New Const-FuH-No Support Parking Lot Industrial -Full, Shared PIL Industrial -Excess Land, Shared PIL Industrial Occupied Industrial Excess Land Industrial Vacant Land
Industrial-NewConstruction-Taxable Industrial-NewConstruction-Excess Farmlands
Managed Forest Total
Frontenac
0.178401% 0.178401% 0.178401% 0.178401% 0.124881% 0.124881% 0.178401% 0.178401% 0.178401% 0.115961% 0.178401% 0.115961% 0.115961% 0.178401% 0.115961% 0.044600% 0.044600%
County
Education Tax Rate
Total Tax Rate
Tax Rate
0.212000% 0.885764% 0.212000% 0.885764% 1.490000% 2.163764% 1.490000% 2.163764% 1.043000% 1.514635% 1.043000% 1.514635% 1.260000% 1.933764% 1.490000% 2.163764% 1.590000% 2.263764% 1.033500% 1.471447% 1.590000% 2.263764% 1.033500% 1.471447% 1.033500% 1.471447% 1.260000% 1.933764% 0.819000% 1.256947% 0.053000% 0.221441% 0.053000% 0.221441%
South Frontenac
Frontenac
Education
Total
County Levy
Levy
4,567,788 6,849
5,428,058 8,138
Current Value Assessment
Fax Amount Per Class
2,560.404,666 3,839,000 23,375 23,125,383 203,225 204,198 1,260,600 33,375 453,750 96,750 1,602,588
22,679,143 34,004
0
0
0
388,100 1,001,190 29,061 52,848,629 5,565,575 2,651,079,465
5,711 19,361
1.250 4,960
365
94
34
237
365
117,029 12,324 23,448,066
65,448 6,892 12,913,951
23,571 2,482 4,650,856
28,010 2,950 5,883,259
117,029 12,324 23,448,066
Levy
12,683,297 19,017
22,679,143 34,004
506
116
42
348
506
500,379 3,078 3,093 24,377
114,555
41,256
705 708
254
6,245
2,249
344,568 2,119 2,130 15.883
500,379 3,078 3,093 24,377
722
165
497
722
10,272 1,424 36,279
2,248
60 809 112 2.859 0 450
7,215 1.000 25,481
10.272 1,424 36,279
312
7,939
255
1,786
0
0
4.011 12,615
5,711 19,361
Schedule “B” to By-Law No. 2013 - 30 TOWNSHIP OF SOUTH FRONTENAC SPECIAL AREA CHARGES AND RATES
WASTE MANAGEMENT CHARGE ON AN ANNUAL BASIS PER UNIT Charge per assessed unit
Residential Dwelling
$120.00
Residential Seasonal Dwelling
$120.00
Commercial
$120.00
Schedule “C” to By-Law 2013-30
TOWNSHIP OF SOUTH FRONTENAC 2013 Budget Summary of Revenue and Expense
YTD Actual
2012 Budget
2012
$
$
2012-2013 Budget 2013 Budget $
Variance
$
%
REVENUE Property Taxation
170,600
315,768
261,300
90,700
53.17%
User Charges
2,014,861
1,759,472
1,944,825
-70,036
-3.48% 4.76%
Licenses, Permits and Rents
605,837
458,655
634,668
28,831
2,554,005
1,718.543
2,447,732
-106,273
-4.16%
Grants from Other Municipalities
740,000
238,018
977,098
237,098
32.04%
investment Income
69,000
69,563
103,975
34,975
50.69%
Penalties and interest on taxes
370,000
294,424
390,000
20,000
5.41%
Donations
7,400
21,063
6,000
-1,400 -18.92%
Other
12,565
196,622
2,065
-10,500 -83.57%
Government Grants
Transfers From Reserves/Reserve Funds
3,172.235
1,864,245
3,860,492
688,257
21.70%
TOTAL Revenue
9,716,503
6,936,371
10,628.155
911,652
9.38%
3,332,203
910,258
2,775,782
-556,421
-16.70%
Fire
1,412,994
547,885
2,076,749
663,755
46.98%
Police
3.68%
OPERATING EXPENSE General Government
Protection to Persons and Property 2,410,145
1.545,700
2,498,898
88,753
Conservation Authorities
176,782
178,767
180,050
3,268
1.85%
Protective Inspections and Control
124,100
68,894
124,500
400
0.32%
Emergency Measures
1,300
233
1,300
0
0.00%
383,084
210,086
415,942
32,858
8.58%
Roadway Maintenance
8,746,842
2,400,047
9,332,841
585,999
6.70%
Winter Control
1,627.792
1,098,620
1,777,333
149,541
9.19%
10.17%
Building Department Transportation Services
Environmental Serwces
Water System
173,000
108,239
190,594
17,594
Solid Waste Management
2,401,598
1,185,693
2,868,492
466,894
19.44%
Parks, Recreation and Cemeteries
849,452
474,867
1,062,669
213,217
25.10%
Planning and Development
247,963
59,300
234,270
-13.693
-5.52%
TOTAL Expense
21,887,255
8,788,588
23,539,420
1,652,165
7.55%
TO BE RAISED BY TAXATION
12,170,752
1,852,217
12,911,265
740,513
6.08%
Raised by Taxation - Tax rate
12.170,752
12,911,265
740,513
6.08%
Special Rate - Fire
375,000
0
Special Charge - Waste Management
1,010.000
1,243,200
233,200
23.09%
otal
13,555,752
14,154,465
598,713
4.42%
-375,000 -100.00%
Schedule “C” to By-Law 201 3-30
2013 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURETAX LEVY
RESERVES GRANT/OTHER
GENERAL GOVERNMENT
Corporate Services Carried Forward from 2012
Building Permits / Bank Financial System New Projects
Reconciliation
Asset Management planning consulting & software Cemetery database software & computer Server and Exchange update Website Upgrade / Redevelopment Electronic Agendas and publishing Sub-total
15,000 125,000 6,500 40,000 20,000 9,000 215,500 6,000 6,000
Fiscal - Working Funds
15,000 102,000
23,000 Fiscal - Working Funds / Mill Funding
6,500 General - Infrastructure General - Infrastructure General - Infrastructure
6,500
40,000 20,000 9,000 186,000
23,000
0
6,000 6,000
0
Verona Medical Building Verona Medical Roof - 2012 Unfunded Sub-total
Sydenham Building Update / paint lower level Sub-total Total CEMETERIES Carried Forward from 2011
Latimer Cemetery -1/4 acre lot addition, legal & survey Total
25,000 25,000 246,500
16,000 16,000
General - Infrastructure
Vertical - Facilities
6,500
25,000 25,000 217,000
23,000
0
16,000 16,000
0
0
0
Cemetery Reserve
Schedule “C” to By-Law 2013-30
2013 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURETAX LEVY
RESERVES GRANT/OTHER
PROTECTIVE SERVICES Fire
Carried Forward from 2011 Carried Forward from 2012
Extrication Equipment (Station 4) Station 2 - Grating Water Drainage Station 5 - Walls, Windows, Painting Station 6- Walls, Floor, Roof
Dry Hyd rants New Projects
Fire Hall/Equipment Study Door Framing - Station 7 Fortuna Rescue Platform - Station 8
Wayjax Pumps (3) Pagers (30) and Radios (15) Pumper Tanker Total
Fiscal-Working Funds (unspent Capital)
30,000 10,000 10,000 7,000 6,000
30,000 10,000 10,000 7,000 6,000
General - Infrastructure General - Infrastructure General - Infrastructure
20,000 6,000 6,000 15,000 15,000 350,000 300,000 775,000
20,000
DCF-Fire
6.000
Development Charges Funds
Fiscal-Working Funds (unspent Capital)
6,000 15,000 15,000
36,000
350,000 300,000 739,000
Rolling - Fire Reserve Rolling - Fire Reserve 0
Schedule “C” to By-Law 2013-30
2013 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURETAX LEVY
RESERVES GRANT/OTHER
ROAD DEPARTMENT Carried Forward from 2012
Salt Management Plan - Portland Site Works Office Renovations: Keeley/Hartington/Glendower New Projects Vehicle Replacement- Light Truck 1/2 Ton Vehicle Replacement- Light Truck 3/4 Ton Equipment Replacement -1 Ton Dump Truck Tri-axle
GPS Equipment Salt Management Plan - Bedford Garage Linear Asset Construction
Villages/Local Roads/Arterial Roads
Total
250,000 50,000
250,000 50,000
Federal Gas Tax Vertical - Facilities Res
35,000 50,000 70,000 325,000 10,000 500,000
35,000 50,000 70.000 325,000
Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res
450,000
Federal Gas Tax
10,000 50,000
4,550,000 3,475,000 475,000 5,840,000 3,535,000 1,705,000
Development Charges Funds 200,000 Linear Rd Const 275,000 600,000 City of Kingston 600,000 ??? 600,000
SYDENHAM WATER
Unfinanced Capital Outlay as at 101231 Unfinanced Capital Outlay as at 111231 Total
319,479 168,857 488,336
For information only - to be addressed out of water review Q42012-Q1 2013 0
0
0
Schedule “C” to By-Law 2013-30
2013 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURETAX LEVY
RESERVES GRANT/OTHER
ENVIRONMENTAL SERVICES Sanitation-Collection Carried Forward from 2011
Public Recycling Centres Sub-total
45,000 45,000
0
45,000 45,000
0 0
150,000 300,000 450,000 495,000
0
59,000 94,000 32,500 15,000 200,500
Landfill Closure RF 0
Sanitation-Disposal Waste Disposal Site Operation Improvements Portland Waste Disposal Site partial Capping Sub-total Total
150,000 300,000 450,000 495.000
Fiscal - Working Funds Landfill closure RF 0 0
TOWNSHIP FACILITIES MANAGEMENT Asbestos Assessment
Building Condition Assessment Energy Audit Accessibility Standard Total
59,000 94,000 32,500 15,000 200,500
Recreation Res 10,000 / Vertical - Facilities Res 49,000 Recreation Res 30,000 / Vertical - Facilities Res 64,000 Federal Gas Tax
Recreation Res 5,000 Vertical - Facilities Res 10,000 0
Schedule “C” to By-Law 201 3-30
2013 CAPITAL BUDGET BUDGETED
PROPOSED FINANCING
EXPENDITURETAX LEVY
RESERVES GRANT/OTHER
RECREATION Carried Forward from 2010
Point Park-Concrete Retaining Wall Repair
20,000
20,000
Parkland Res
3,600
3,600
Parkland Res
Library - Princess Anne - paint, etc Glendower Hall Structural Repair
10,000 30.000
10,000 30,000
Parkland Res
Vertical - Recreation 20,534 / Parkland Res 9,466
Glendower Hall Heating, Cooling, and Moisture Control
20,000 15,000 23,000 5,000 5,000 10,000
20,000 15,000 23,000 5,000 5,000 10,000
Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parklancf Res
5.000 26,000 10,000 60,000 10,000 10,000 10,000 8,000 30,000 15,000 199,423 525,023
5,000 26,000 10,000 60,000 10,000 10,000 10,000 8,000 30,000 15,000
Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res Parkland Res
Carried Forward from 2011
McMuflen Park Building-re pairs to address drainage problems Carried Forward from 2012
Glendower Hall Floor Repair Glendower Mold Repair Shoreline Repair Consultation - Gilmour Point Shoreline Repair Consultation - The Point
Gilmour Point Gazebo (possibly change room update) New Projects Gilmour Point Improvements - cap well Centennial Park - Concrete Pad/Gazebo Harris Park - New Furnace
Playground Equipment & Protective Surfacing Sunbury Park - Tennis Courts - new posts and nets Storrington Centre - sidewalks / access ramps Harris Park - Ramps and Washrooms upgrades
Recreation buildings - re-keying Princess Anne - Upgrades- Paint, carpet, handicap ramp improvemer Old School - Building Improvements NFCA Project End Zone Unfunded Capital Total TOTALS
|To be dealt with seperately in Q1 2013 0
325,600
8,586,359 3,577,500 3,698,100
0
623,000
