By-law 2015-19 - Tax Rate By-law — North Frontenac News Media

Published January 1, 2015

Word Count 2649 words

Reading Time 13 min read

Body: Council Type: By-law Meeting: Regular Date: 2015 Collection: By-laws Municipality: South Frontenac

[View Document (PDF)](/docs/south-frontenac/By-laws/2015 By-laws/By-law 2015-19 - Tax Rate By-law.pdf)

Document Text

SOUTH FRONTENAC TOWNSHIP BY-LAW 2015-19

A BY-LAW TO LEVY TAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2015

WHEREAS it is necessary for the Council of the Corporation of the Township of South Frpntenac 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 2015; and,

WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have been established by the County of Frontenac, by its By-law 2015-0006 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 SO FRONTENAC, BY ITS COUNCIL. HEREBY ENACTS AS FOLLOWS:

The 2015 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 2015, the Corporation of the Township of South Frontenac shall levy upon the Residential and Farm Residential Assessment, Multi-Residential Assessment, Commercial Assessment including new construction, Industrial Assessment including new construction, Parking Lot Assessment, Farmland

Assessment and Managed Forest Assessment the rates of taxation per current value assessment as set out in Schedule “A” attached hereto and forming 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 2015.
For payments-in-tieu 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 2015.

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 2015.
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.
The levy for municipal, county, education and special area charges shall become due and payable as follows:

Non-capped Classes (Residential, Managed Forest and Farmland) 50% of the final bill and any outstanding arrears shall be due on June 30th, .

2015

The balance of the final bill shall be due on September 30th, 2015.

Capped Classes (Commercial, Industrial, Multi-Residential, Parking lot) or a combination of Capped and Uncapped .

50% of the final bill and any outstanding arrears shall be due on August st

31Bl,2015

The balance of the final bill shall be due on September 30th, 2015. 8. 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 manner as taxes to those non-levy items added to the Collector’s Roll for collection.

11 All supplementary taxes levied under the Assessment Act will be due in two installments with the second installment due one month after the first installment due date., and penalties and interest will be added in the same manner as the ordinary tax bills.

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 2015 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.

Any surplus/deficit resulting from the 2015 operations of the General Revenue Fund

as of December 31, 2015 shall be transferred to/financed from the

reserve for Working

Funds except for Winter Control, Building, Volunteer Firefighters wages, Water and Recycling which have dedicated reserves for

stabilization.

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. 16. 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.

17. 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 April, 2015. Read a first and second time this 21st day of April, 2015. Read a third time and finally passed this 21st day of April, 2015. Municipal Corporation of the Township of South Frontenac

^^^t^

,^% ^

Ron Vandewal, Mayor

Wayne r

leYk^Administrator

Schedule “A” to By-Law No. 2015-19 TOWNSHIP OF SOUTH FRONTENAC - 2015 TAX RATE SCHEDULE

South

Frontenac

County

Assessment Class

RTC

Tax Rate

Residential and Farm Residential Multi-Residential

0.527039%

Commercial-Full, Shared PIL

RT MT CH

Commercial Occupied

0.527039%

Commercial Vacant Land Commercial Excess Land

ex cu XT xu GT 1H IK IT IU IX JT JU FT TT

0.368927%

New Const-Full-No Support New Const-Excess Land-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-New Construction-Excess Farmlands

Managed Forest Total

0.527039% 0.527039%

0.368927%

0.527039% 0.368927%

0.527039% 0.527039%

0.342575% 0.527039% 0.342575% 0.342575%

0.527039% 0.342575% 0.131760% 0.131760%

Education

Total

Current

Tax Amount

South

Frontenac

Education

Tax Rate

Value

Per Class

Frontenac

County

Levy

15,239,486.00 23,185.00

4,917,305 7,481

0.195000% 0.892098% 0.170059% 0.195000% 0.892098% 0.170059% 1.460000% 2.157098% 0.170059% 1.460000% 2.157098% 0.119041% 1.022000% 1.509969% 0.119041% 1.022000% 1.509969% 0.170059% 1.220000% 1.917098% 0.119041% 0.854000% 1.341969% 0.170059% 1.460000% 2.157098% 0.170059% 1.560000% 2.257098% 0.110538% 1.014000% 1.467113% 0.170059% 1.560000% 2.257098% 0.110538% 1.014000% 1.467113% 0.110538% 1.014000% 1.467113% 0.170059% 1.220000% 1.917098% 0.110538% 0.793000% 1.246113% 0.042515% 0.048750% 0.223025% 0.042515% 0.048750% 0.223025% 0.170059%

Assessment

Total

5,638,482 8,577

25,795,273 39,243

2,891,529,039 4,399,000 24,125

25,795,273 39,243 520

127.00

352

520

23,719,341

511,649 3,151 4,056 50,198

125,011.00

40,337

770.00 991.00

248 320

13,800.00

4,453

346,302 2,132 2,745 31,944

511,650 3,150 4,056 50,197

34,125 473,250 100,250 1,122,963

283 736

78.00 180.00

180 498

283 736

10,682 1,471 25,346

2,494.00 343.00

25 58 805 111

5,918.00

1,910

7,383 1,017 17,518

10,682 1,471 25,346

0.00

394,147 1,363,546

5,783 26,141

1,350.00 7,186.00

0 436

20,014

249

71.00

158

251

55,557,487 8,010,007 2,989,864,084

123,907 17,864 26,616,552

73,202.50 10,554.00 15,504,747

23,620 3,405 5,002,896

27,084 3,905 6,108,908

123,907 17,864 26,616,551

208,675 268,588 2,618,412

21,115

2,319

3,997 16,635

5,783 26,140

Schedule “B” to By-Law No. 2015 -19 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 No. 2015-19

TOWNSHIP OF SOUTH FRONTENAC

2015 Budget Summary of Revenue and Expense

Draft Actual

2014 Budget $ 1.

2014-2015 Budget

31-Dec-14 2015 Budget $ $

Variance $

REVENUE

Property Taxation

265,000

135,203

188,000

User Charges

2,070,827

2,118,339

2,170,879

100,052

4.83%

67,513

10.48%

-77,000 -29.06%

Licenses, Permits and Rents

644,347

719,203

711,860

Government Grants

2,233,514

2,219,649

2,317,510

83,996

3.76%

Grants from Other Municipalities

825,991

843,033

757,882

-68,109

-8.25%

Investment Income

109,500

158,402

157,412

47,912

43.75%

Penalties and interest on taxes

400,000

390,671

400,000

0.00%

Donations

6,150

55,969

117,600

111,450 1812.20%

2,065

109,013

7,065

5,000 242.13%

Other
Transfers From Reserves/Reserve Funds

4,136,997

3,696,339

4,862,831

725,834

17.54%

TOTAL Revenue

10,694,391

10,445,820 11,691,039

996,647

9.32%

3,464,598

3,293,782

3,846,084

381,486

11.01%

OPERATING EXPENSE
General Government
Protection to Persons and Property

Fire

2,064,590

1,500,560

2,850,010

785,420

38.04%

Police

2,736,172

2,732,204

2.921,791

185,619

6.78%

Conservation Authorities

198,162

196,463

201,575

3,413

1.72%

Protective Inspections and Control

104,797

96,830

120,997

16,200

15.46%

Emergency Measures

1,300

134

1,960

660

50.77%

Building Department

357,755

336,737

461,343

103,587

28.95%

Transportation Services

Roadway Maintenance

10,009,464

9,749,926 10,331,796

322,332

3.22%

Winter Control

1,816,466

2,157,144

35,583

1.96%

1,852,049

Environmental Ser/ices

Water System

197,169

172,480

297,162

99,993

50.71%

Solid Waste Management

2,981,481

2,518,329

2,817,996

-163,484

-5.48%

Parfrs, Recreation and Cemeteries

927,336

811,757

1,157,134

229,798

24.78%

Planning and Development

343,396

289,754

332,931

-10,465

-3.05%

TOTAL Expense

25,202,686

23,856,101 27,192,828

1,990,141

7.90%

TO BE RAISED BY TAXATION

14,508,295

13,410,281 15,501,789

993,494

6.85%

Schedule “C” to By-Law No. 2015.19

2015 CAPITAL BUDGET GENERAL GOVERNMENT

BUDGETED PROPOSED FINANCING EXPENDITURE TAX LEVY RESERVESGRANT/OTHER

Corporate Services New Projects

Phone system upgrade

35,000 35,000

20.000

20.000 20,000

Sub-total

4,400 4,400

Sydenham Building Lower Floor meeting room, carpet and door Well Decommisioning

40,000 5,000

Sub-total

OPP Building

Fiscal - Working Funds

Carried Forward from 2014

Garage Floor Drains Sub-total

20,000

Verona Medical Building

Vertical - Facilities

Carried Forward from 2014

Well Pressure System

Office Workstations (4)

Sub-total

12,000 57,000

Vertical - Facilrties

40,000 5,000 12,000 12,000

45,000

Vertical - Facilities Vertical - Facilities 0

Hartington Building Carried Forward from 2014

Hartington Demolition Sub-total otal

43.149

43,149 159.549

43,149 0 12,000

43,149 147,549

Fiscal - Working Funds 0 0

PROTECTIVE SERVICES

Building

Pick up Truck/SUV (replacing 2006 existing vehicle) Sub-total

35,000 35,000

35,000 0

35,000

Rolling-Building (25,000 c/o 2014) 0

Fire

Carried Forward from 2013

Pagers and Radios- replacement

15,000

Fiscaf-Working Funds (unspent Capital)

7,000 25,000 5,000 5,500 197,000 213,000

Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital)

,000,000

1,000,000

DCF 87,000/FGT 250,000/Vertical Facilities 663,000

Fire Master Plan

30,000

Doors & openers - Station 5 Doors & openers - Station 8

9,000 12,500 14,000 6,000

Carried Forward from 2014

Firepro software implementation Bradshaw-1 repairs as per study Verona-3 repairs as per study Floater Pump Rescue- Latimer Hall-7 (body) New Hall - Perth Road-6 (Land and Architect) New Projects New Hall - Perth Road-6

Windows/insulation - Station 5

Ice/Water Suits & Equipment Floor Drains - Station 2 Sub-total Total TRANSPORTATION DEPARTMENT Carried Forward from 2014

Street Lights- LED Conversion Salt Management Plan - Bedford Sand & Salt Storage Linear: Massassauga Road Culvert Linear: Salmon Lake and Otter Lake Culverts

Linear Rock Lake Bridge Linear Perth Road Linear: RuUedge Road

Linear RuUedge Road - Mill Street Retaining wall New Projects Mobile Speed Sign as per OPP ArcGIS desktop New-Portable Hoists - Keeley Road

7,000 1,546,000 1.581,000

Rolling - Fire Reserve

DCF 138,000/Vertical - Facilities 75,000

Infrastructure

9,000 12,500 14,000 6,000

7,000 48.500 1.497.500 48,500 1.532,500

0 0

260,000 106,000

Working Funds

144,000 75,000 15,000 146,000 25,000 75,000

Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds (unspent Capital)

10,000

Police Stabilization Res

50.000

Rolling - Capital - Roads Dept Res

10,000 20,000 30,000 25,000 5,000 100,000 100,000 20,000

Vertical - Facilities Res

28,000

Rolling - Capital - Roads Dept Res

20,000

Rolling - Capital - Roads Dept Res

20,000 10,000 230,000 120,000 35,000 545,000

Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res Rolling - Capital - Roads Dept Res 862,161 Development Charges Funds 200,000/OCIF 109,279/Linear Rd Const 345,000 /City of Kingston 281 ,786, County FGT 471,096

10,000 5,500 50,000

Federal Gas Tax

5,500

Conversion of Paint Booth to service bay - Keeley Road

Office Renovations: Keeley Office Renovations: Hartington Hartington Garage: External Fire escape staircase Well Deoomissioning - Portland Garage Reshingle Sand Dome - Hartington Reshingle Sand Dome - Bedford Computrol Fuel System - Bedford Garage Replacement Water Tank - for truck BT13-1993

Replacement Mower - replaces 2 mowera, cutting

10,000 20,000 30,000 25,000 5,000 100,000 100,000 20,000 28,000 20,000

Keeley & OPP

Replacement Compressor - Keeleyfbr signs New Trailer- for compressors Vehicle Replacement- Tandem Dump Truck Vehicle Replacement- Backhoe Vehicle Replacement- Half Ton Truck- 2006 Linear Asset Construction-Villages/Local Roads/Artenal Roads

Fatal

20,000 10,000 230,000 120,000 35,000 5,050,000 3,642,839

6,734,500 3,648.339 2,224.000

Vertical - Facilities Res (10,000 c/o 2012) Vertical - Facilities Res (10,000 c/o 2012) Vertical - Facilities Res Vertical - Facilities Res

Vertical - Facilities Res Vertical - Facilities Res Vertical - Facilities Res

862,161

Schedule “C” to By-Law No. 2015-19

2015 CAPITAL BUDGET ENVIRONMENTAL SERVICES

BUDGETED PROPOSED FINANCING EXPENDITURE TAX LEVY RESERVESGRAHT/OTHER

Sanltation-Dlsposal

Portland Waste Disposal Site partial Capping

250,000

Landfill closure RF

BradshawWDS MOE Requirements

6,000

6,000 262,000 262,000

6.000 262,000

Landfill closure RF Landfill closure RF

Phase 2

Green BayWDS MOE Requirements

Sub-total

Fatal rOWNSHIP FACILITIES MANAGEMEN1 Carried Forward from 2013 Asbestos Assessment

0 0

262,000

0 0

59,000

Building Condition Assessment

94,000

Energy Audit Accessibility Standard

Recreation Res 30,000 / Vertical Facilities Res 64,000

32,500 15,000

Federal Gas Tax

Recreation Res 10,000 / Vertical Facilities Res 49,000

Recreation Res 5,000 /Vertical - Facilities Res 10,000

New Projects

Facility Signage Fatal

20,000 220,500

RECREATION Carried Forward from 2012

Shoreline Repair Consultation - The Point Shoreline Repair Consultation - Gilmour Point

20,000 0

220,500

Vertical - Facilities Res 20,000 0

5,000 5,000

Parkland Res Parkland Res

8,000 7,000

Parkland Res Parkland Res

56,000

100,000

50,000

20,000

Parkland Res

100,000 5,000 5,000 20,000

Parkland Res Parkland Res Parkland Res

Playground Equipment- Bowes(Wilmer) and

40,000

Museum

76,923

18,923

Carried Forward from 2013

Recreation buildings - re-keying Old School - Building Improvements Carried Forward from 2014

Centennial Park - Concrete Pad and Gazebo/Roof for stage/pavillion Point Park-Football Field Upgrades New Projects Harris Park ramp replacement Shoreline Restoration and enhancement - The point

Well Decommissioning - The Point Raft Replacement - The Point

Centennial Park - Hydro and Anniversary infrastructure Centennial

Parkland Res Parkland Res

Old School - Window Replacement

20,000

Gilmour Point - Hydro installation

10,000 477.923

Fatal

TOTALS

Recreation 30,000 new/Parkland res 26,000 carry over 50,000 Parkland Res 50,000 - Work will only take place once an agreement is in place with the high school for additional 50,000

10,000

58,000

Vertical - Facilities (accessibility)provincial grant approved for 50,000, County 5,000 and Heritage Society 3,000 10,000 Parkland Res, cost 20,000 but other 10,000 raised by Heritage Committee Parkland Res

10,000 0

359,923

118,000

9,435,472 3,708,839 4,746,472

980.161

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