Body: Council Type: By-law Meeting: Regular Date: 2017 Collection: By-laws Municipality: South Frontenac
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SOUTH FRONTENAC TOWNSHIP BY-LAW 2017-27
A BY-LAW TO LEVYTAXES IN THE TOWNSHIP OF SOUTH FRONTENAC FOR THE YEAR 2017
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 2017;and,
WHEREAS the tax ratios and tax rate reductions for prescribed property subclasses have
beenestablishedby the County of Frontenac,by its By-law2016-0048and, 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 “B” 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 SOUTH
FRONTENAC, BY ITS COUNCIL, HEREBY ENACTS AS FOLLOWS: 1.
The 2017 estimates for the current year as set forth in Schedule “B” attached hereto and forming part ofthis by-law are hereby adopted.
For the year 2017, fhe Corporation ofthe 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 oftaxationper current value assessment as set out m Schedule"A" attachedhereto andformingpart ofthisby-law.
The levy provided for in Schedule “A” attached to this by-law shall be reduced by the amount of the interim levy for 2017.
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 2017.
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 dueto the Corporation ofthe Township of South Frontenac shall be based on the assessment roll and the tax rates for the year 2017.
The levy for municipal, county, education and special areacharges shall become due and payableas follows:
Non-cappedClasses (Residential, ManagedForestandFarmland)
fh
50% ofthe finalbill andany outstandingarrears shallbe due on June30"’, 2017 ,
fh
The balance offhe final bill shall be due on September 29"’, 2017. ,
2.
Capped Classes (Commercial, Industrial, Multi-Residential, Parking lot) or a combinationofCappedandUncapped
.
50%offhefinalbill andanyoutstandingarrearsshallbedueonAugust31 , 2017
.
The balance ofthefinal bill shall be dueon September 29th, 2017.
As provided under Section 345(2) of the Municipal Act 2001, there shall be imposed a penalty ofone and one-quarter percent (1. 25%) per month onthe first day ofeachmonth following default ofpayment on all taxes ofthe current yearremainingunpaidafter 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 ofthe year for which the taxes were levied as providedin Section345(3) oftheMunicipalAct, 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 in two installments with the second instalhnent 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. 11. The Treasurer of the Corporation of the Township of South Frontenac is hereby empowered to accept part payment from time to time on account ofany taxes due. 12. Pursuant to the provisions of the 2017 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/ contributionfrom Reserves and/orReserve Fundoriginallybudgetedfor.
- Any surplus/deficit resulting from the 2017 operations of the General Revenue Fund as of December 31, 2017 shall be transferred to/financed from the reserve for Working
Funds excqrt 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 accqrt 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 outstandmg taxes and tax arrears.
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 ofthe Township ofSouthFrontenac that all remaining sections andportions ofthis by-lawand(he schedulescontinue in force andeffect.
16. Thisby-lawshallcomeinto forceandtakeeffectonthedateofitspassage. Dated atthe Township ofSouth Frontenac this 16thday ofMay, 2017. Reada first andsecondtime this 16 dayofMay,2017.
Reada thirdtime andfinallypassedthis 16dldayofMay,2017. Municipal Corporation of the TownshipofSouthFrontenac
-^^/M/^ Ron Vandewal, Mayor
Wa
Schedule"A"to By-LawNo. 2017-27
TOWNSHIP OF SOUTH FRONTENAC - 2017 TAX RATE SCHEDULE
South
Current
South
Frontenac
Value
Frontenac
Assessment Class
RTC
Tax Rate
Assessment
Levy
Residential and Farm Residential Multi-Residential Commercial-Full, Shared PIL Commercial Occupied Commercial Vacant Land Commercial Excess Land INew Const-Full-No Support
RT MT CH CT ex cu XT xu GT IH IK IT IU IX
- 597198%
- 597198%
- 597198%
- 597198%
- 418039%
- 418039%
- 597198%
- 418039%
- 597198%
- 597198%
- 388179%
- 597198%
- 388179%
- 388179%
- 597198%
- 388179%
- 149300%
- 149300%
INew Const-Excess Land-No Support [Parking Lot IIndustrial -Full, Shared PIL IIndustrial -Excess Land, Shared PIL IIndustrial Occupied IIndustrial Excess Land IIndustrial Vacant Land IIndustrial-New Construction-Taxable IIndustrial-New Construction-Excess IFarmlands
[Managed Forest Total
JT JU FT
3, 057, 302, 2311 18, 258, 148. 00) 29, 398. 001 4, 922, 5001 151. 001 25, 2251 134, 132. 001 22, 460, 1151 992. 001 237, 2501 1, 218. 00| 291, 3161 25, 649. 001 4, 294, 8491 o. ool 0| 219. 001 36, 6251 3, 188. 001 533, 9001 408. 001 105, 0001 5, 781. 001 968, 0681 o. ool 0| 1, 911. 00' 492, 425| 10, 264. 00 1, 718, 7001 72. 00 18, 100) 105, 863. 50 70, 906, 5801 12, 865. 00 8, 616, 9841 18, 590, 260 3, 172, 929, 868)
Schedule “B” to By-Law No 2017-27
TOWNSHIP OF SOUTH FRONTENAC
2017 Budget - Approved January 17, 2017 2016-2017 Budget
Summary of Revenue and Expense 2016 Budget
2017Budget
$
$
Variance
$
%
REVENUE Property Taxation User Charges Licenses. Permits and Rents Government Grants
Grants from Other Municipalities
188, 000
187, 750
-250
-0. 13%
2, 227, 404
1, 017, 469
-1, 209, 935
-54.32%
724,405
706, 277
-18, 128
-2.50%
1, 762, 879
2, 121, 335
358, 456
- 33%
672, 953
579, 025
-93, 928
-13.96% 65. 57%
Investment Income
151, 600
251, 000
99, 400
Penalties and interest on taxes
360, 000
360, 000
0
0.00%
Donations
158, 500
23, 500
-135, 000
-85.17%
22,065
16, 065
-6, 000
-27. 19%
Transfers From Reserves/Reserve Funds
5, 259, 206
4, 106, 952
-1, 152, 254
-21.91%
TOTAL Revenue
11, 527, 012
9, 369, 373
-2, 157, 639
-18.72%
3, 445, 047
3, 760, 647
315, 600
- 16%
2, 748, 408
3, 093, 152
344, 744
- 54%
2, 958, 010
3, 022, 718
64, 708
- 19%
Conservation Authorities
207, 670
220,392
12, 722
- 13%
Protective Inspections and Control
117, 350
116, 367
-983
-0.84%
Emergency Measures
1, 860
1, 951
-9
-0. 47%
Building Department
492, 955
535, 255
42, 300
- 58%
Roadway Maintenance
11, 313, 935
10, 415, 748
-898, 187
-7. 94%
Winter Control
1, 979, 819
1.912,992
66, 827
-3. 38%
363, 547
391, 842
28, 295
7.78%
Solid Waste Management
2, 698, 152
2, 413, 283
-284,869
-10. 56%
Parire. Recreation and Cemeteries
1, 407, 489
1, 649, 362
241, 873
- 18%
- 98%
Other
OPERATING EXPENSE Genera/ Government
Protection to Persons and Property Fire Police
Transportation Services
.
Environmental Services
Water System
327, 311
422, 171
94, 860
TOTAL Expense
28, 061, 653
27, 955, 880
-105. 773
-0. 38%
TO BE RAISED BY TAXATION
16, 534, 641
18, 586, 507
2, 051,866
- 41%
Planning and E)evelopment
Schedule “B” to By-Law No 2017-27
2017 CAPITAL BUDGET
BUDGETED PROPOSED FINANCING
EXPENDITURE
TAXLEVY RESERVES OTHER
GENERALGOVERNMENT Corporate Services New Projects Great Plains - Customer Self Serve Module / e-send Total
40, 000 40, 000
40, 000 40, 000
Working Funds
35, 000 35, 000
35, 000 35, 000
Building Equipment
35, 000 45, 000
35, 000 45, 000
Fiscal-Working Funds Rolling - Fire Reserve
30, 000
Fiscal-WorkingFunds (unspent Capital)
350, 000
Rolling - Fire Reserve
PROTECTIVE SERVICES Building Carried Forward from 2016
Pickup Truck/SUV(replacing 2007) Sub-total Fire Carried Forward from 2016
Replacementextrication equipment- Station 4 1/2 ton tmck - Replace 2003-Unit 27 New Projects
- 000 60, 000 7, 000 350, 000
5, 000 60, 000 7, 000
Sub-total
532.000
- 000
460.000
Total
567, 000
72, 000
495, 000
New-Commercial bunker gear washer/dryer-Station 8 New Recruits - Pagers/Gear X 30 Thermal Imaging Camera
Pumper Replacement -1991 GMC
TRANSPORTATIONDEPARTMENT Carried Forward from 2015
Keeley- Paint Booth Conversion to service bay
10,000
10, 000
300,000
300,000
Vertical - Facilities Res
Carried Forward from 2016
RadioCommunication (Fireand PW) i++
Street Ushts-New ^EOInstaltefen Picadilly Patrol Yard Decommissioning Keeley Patrol yard - Generator replacement New Projects Bedford Patrol yard - Fire Seperation Keeley Patrol yard - Garage Door replacements
Working Funds -. ^WoFkfetg Funds
*wl ‘_ ^^.L^^
10,000 60, 000
10, 000 60, 000
Vertical - Facilities Res Vertical - Facilities Res
5,000 30, 000
5, 000 30, 000
Keeley Patrol yard - Front power gate
35, 000
- 000
Vertical - Facilities Res Vertical - Facilities Res Vertical - Facilities Res
Keeley Admin - Finalize renovations Portland Yard - New Overhead doors & operators Half ton - 4 X 4 - Replace FT-51 3/4 ton 4 X 4 with Plow/Sander-replace FT-02 Bulldozer - replace FT-92 and BT-92 Wood Chipper- replace FT-85
35, 000
35, 000
15, 000 35, 000
15,000
Vertical - Facilities Res
35, 000
Rolling - Capital - Roads
80, 000 120, 000 60, 000
Rolling - Capital - Roads Rolling - Capital - Roads Rolling - Capital - Roads
Truck Scanner Box Paver for Tandem
Inverary Intersection - Traffic Signals - Back up solar
Linear Asset Construction-Villages/Local Roads/Arterial Roads
Total SYDENHAM WATER Water Tower
Total ENVIRONMENTAL SERVICES Sanltation-Disposal Attendant Building Establish Transfer Station
Sub-total Total
60, 000 120,000 60, 000 7, 500 6, 000 12, 000
(10k from 2016) Vertical - Facilities Res
7, 500 6, 000 12, 000
- 500.000 4,205, 339
600.997 693,664
Dev Chgs 200, 000 OCIF 222, 568 AIR400. 9B7
County FGT 471. 096 (CltyB3, S29to2018) 6, 338. 500 4.240, 839
1.403. 9B7 693. 664
000 20, 000
000 20, 000
Water Reserve
20, 000 25, 000
20, 000 25, 000
Landfill Closure Landfill Closure
45,000 65,000
45, 000
65,000
Schedule"B"to By-LawNo 2017-27 2017 CAPITAL BUDGET
BUDGETED EXPENDITURE
PROPOSED FINAHCIHG TAX LEVY
RESERVES
OTHER
TOWNSHIPFACILITIESMANAGEMENT Carried Forward from 2013
Rec Res 10,000 Vert-FacRes 23,000
- 000 32.600
33, 000 32,500
OPP Building -Garage Floor Drains
20.000
20,000
New Hall-Perth Rd- Station 6 (Land/Architect)
118.212
118.212
Bradshaw- Station 1 paving - per study
8.000
8, 000
Wash Curtains (Stn 5 & 8)
12.000
12,000
Verona-Station 3 repairs as per study
5.000
8,000
Fiscal-Working Funds (unspent Capital)
18.800
18,800
Vertical - Facilities Res
1.000, 000
1, 000, 000
Carry over 2015: DCF 87, 000 FGT 250, 000 Vert-Fac 663, 000
10, 000
10, 000
Vertical - Facilities
5, 000
5, 000
Asbestos Assessment
Energy Audit
Federal Gas Tax
Carried Forward from 2014 Vertical - Facilities Res
DCF 103. 212 Vert-Fac Res 15, 000 Fiscal-Working Funds (unspent Capital) Fiscal-Working Funds
(unspent Capital)
Carried Forward from 2015
Facilty Signage New Hall - Perth Road-Station 6 Carried Forward from 2016
Paving - Station 7 New Projects Verona Medical - Lighting and Flooring upgrade
Vertical - Facilities 11.000 Vertical Fac Res
Windows/insulation - Station 5
0
1, 287, 512
Total
2016-14, 000-FiscalWorking Funds (unspent Capital)
25, 000
25, 000
1, 287, 512
RECREATION Carried Forward from 2013
(8, 000 from 2013)
11, 000
11, 000
8, 000
4, 000
30,000
30, 000
Parkland
40, 000
Parkland
19,000 60,000
40, 000 19, 000 60, 000
500, 000
333, 333 166.667
155, 000
77, 500
Wilmer Ball Park - Repair Retaining Wall Wilmer Ball Park - Install New Fence
10, 000 5, 000
GilmourPoint- Design of NewPublicWash/Changerooms
20,000
10, 000 5, 000 20, 000
Recreation buildings - re-keying Carried Forward from 2015
Museum - Window Replacement
4, 000
Parkland
Carried Forward from 2016
Fenmoy Hall - Building upgrades, well, paint insulabon, septic system^ *Glendower Hall - Front Step Replacement Centennial Park- Upper Ball DiamondRepair Boat Launch upgrades (Buck Lake & Knowlton)
Parkland Parkland
New Projects
StDrrington Centre - accessiblewashrooms, update septic, parking lot Improvements, retrofitting, kitchen update, space reconfiguration Point Park- accessible pathway, washroom & building
upgrades, reconstruct tennis court for multi-use, replace play
77, 500
CIP 150 application Parkland
ON 150 application Parkland
structure
Parkland Parkland Parkland
Battersea Ball Park - New Playground Equipment
30, 000
15, 000
Tea Park- SwingSet Replacement Centennial Park- PortableSoccerNets Township boat docks Museum - Furnace
5,000 6,500 10, 000 10,000
5,000 10, 000 10, 000
919, 500
20, 000
636, 333 263, 167
9, 217, 512 4. 332, 839
3, 927, 842 956, 831
Total TOTALS
15, 000
6, 500
require tetlow up ropbrtfpFan ^6Couhcttrer^ new Installation & Tett Park (upset limit 10,000for one
light) 2016 Project on hold pending follow up report to, and approval from Council
Fundraising Parkland Parkland Parkland Parkland Parkland
