Body: Council Type: By-law Meeting: Regular Date: 2018 Collection: By-laws Municipality: South Frontenac
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TOWNSHIPOF SOUTH FRONTENAC BY-LAW2018-25 A BY-LAWTO LEVYTAXES IN THE TOWNSHIPOF SOUTH FRONTENACFOR THE YEAR 2018
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 2018; 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 2017-0044and, 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 2018 estimates for the current year as set forth in Schedule “B” attached hereto and forming part of this by-law are hereby adopted.
For the year 2018, 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 2018.
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 2018. 5.
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 2018.
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 29 , 2018
The balance of the final bill shall be due on September 28 , 2018.
2.
Capped Classes (Commercial, Industrial, Multi-Residential, Parking lot) or combination of Capped and Uncapped
50% of the final bill and any outstanding arrears shall be due on August
31st, 2018 The balance ofthe final bill shall be due on September 28 , 2018. 7.
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.
- 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.
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 of any taxes due.
Pursuant to the provisions of the 2018 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 2018 operations of the General Revenue Fund
as of December 31, 2018 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. 14.
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. 15.
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.
16. This by-law shall come into force and take effect on the date of its passage. th
Dated at the Township of South Frontenac this 17"’ day of April, 2018. th
Read a first and second time this 17"’ day of April, 2018. th
Read a third time and finally passed this 17"’ day of April, 2018.
Municipal Corporation of the Township of South Frontenac
Ron Vandewal, Mayor
Schedule “A” to By-Law No. 2018-25
TOWNSHIP OF SOUTH FRONTENAC - 2018 TAX RATE SCHEDULE
South
Current
South
Frontenac
Value
Frontenac
Assessment
Levy
Assessment Class
RTC
Tax Rate
Residential and Farm Residential Multi-Residential Commercial-Full, Shared PIL
RT MT
0.599794% 0.599794% 0. 599794% 0.599794% 0.419856%
Commercial Occupied Commercial Vacant Land Commercial Excess Land
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
CH CT ex
cu
- 419856%
XT xu
- 599794% 0.419856%
GT IH
- 599794%
IK IT IU IX
JT JU FT
0.599794% 0.389866% 0.599794% 0.389866% 0.389866% 0. 599794% 0.389866% 0. 149949% 0. 149949%
3, 129,645,350 5, 194,425 25,950 22,903, 160 246,000 383,650 4,531,215
379,950 1,723,700 18,100 84,917, 783 9, 690, 6091
18,771,425.001 31, 157.001 156.001 137,373.001 1,033.001 1,611.001 27, 178.001 o.ool 232.001 2,812.001 421.001 5,954.001 o.ool 1,481.001 10,339.001 73.001 127,333.50) 14,531.001
3, 261, 268, 187
19, 133, 1101
0
38, 750 468,800 108,000
992, 745 0
Schedule “B” to By-Law No. 2018-25
TOWNSHIPOF SOUTH FRONTENAC 2018 Budget - Approved December 5, 2017 Summary of Revenue and Expense
2017-2018 Budget
Actuals
2017 Budget
24-0ct-17
2018 Budget
$
$
Variance %
REVENUE 2.
PropertyTaxation
User Charges
Licenses, Permits and Rente
Government Grants
Grantsfrom Other Municipalities
Investment Income
Penalties and interest on taxes
187, 750
18, 628, 582
187, 000
-750
-0.40%
1, 017, 469
673, 897
1, 063, 678
46,209
- 54%
706,277
689, 709
720, 526
14,250
- 02%
1, 954, 668
1, 551, 315
2, 004, 819
139,951
- 16%
579, 025
0
503, 940
-75, 085
-12. 97%
251, 000
82, 686
260,000
9, 000
- 59%
360, 000
308, 308
365, 000
5, 000
- 39%
Donations
19, 500
34, 533
10, 000
-9, 500
-48. 72%
Other
16, 065
60, 072
10, 000
-6, 065
-37. 75%
Transfers From Reserves/Reserve Funds
4, 881, 817
868, 310
7, 213, 596
2, 331, 779
76%
TOTAL Revenue
9, 973,571
22, 897,410
12, 428, 360
2, 454, 789
24.61%
3, 770, 847
3, 116, 563
4, 186, 542
425, 894
- 29%
Fire
3, 093, 173
1, 550, 993
3, 113, 553
20, 380
66%
Police
3, 022, 718
2,252, 839
3, 037, 857
15, 139
50%
Conservation Authorities
220,392
233, 983
224, 931
4, 539
06%
Protective Inspections and Control
116,367
75, 505
114, 211
-2, 156
-1. 85%
EmergencyMeasures
1, 951
444
1, 750
201
-10. 30%
Building Department
535,256
295, 704
592, 518
57,262
10.70%
Transportation Services
- OPERATING EXPENSE
General Government
Protecffonto Personsand Property
.
RoadwayMaintenance
11, 097, 177
5, 930, 762
13, 027,415
1, 930, 238
39%
WinterControl
1,912, 992
1,591, 385
1, 993, 375
80, 383
- 20%
391, 842
188, 777
529,431
137, 589
11%
70%
Environmental Swvices
WaterSystem
Solid Waste Management
2,445, 625
1, 812, 652
2,682,917
237, 292
Parirs, Recreation and Cemeteries
1, 529, 769
968, 125
1, 837, 046
107, 277
7.01%
Planningand Development
422, 171
409,849
406, 534
-15, 638
-3. 70%
- TOTALExpense
28, 560, 078
18,427, 740
31, 558,079
2, 998, 000
10.50%
18, 586, 507
-4, 469, 670
19, 129,719
543,211
- 92%
TO BE RAISED BY TAXATION
IMPACTON TAXPAYER: BASED ON AVERAGE PHASE-IN ASSESSMENT THE TOWNSHIP’S SHARE OF THE TAX BILL ON A $256, 067 PROPERTY WILL INCREASE 2.0% WHICH EQUALS $30. 19
Schedule “B” to By-Law No 2018-25
2018 CAPITAL BUDGET PROJECT
TOTAL
2018 BUDGETED
YEARfS)
PROJECT
EXPENDtTVRE
PROPOSED FINANCWG TAXLEVY
RESERVES
OTHER
GENERAL GOVERNMENT Corporate Services NewProjects Ipad replacements(15-Coundl/COA) Total . Corporate Services PROTECTIVE SERVICES Building New Projects Munidpal Permit Software
2018
12, 000 12, 000
12, 000 12, 000
12, 000 12,000
Election
2017/2018
120, 000 120, 000
75, 000 75, 000
75, 000 75, 000
Building
2018 2018 2018 2018 2018
585, 000 45, 000 7, 500 9, 500 5, 400
585, 000 45, 000 7, 500 9, 500 5,400
585, 000 45, 000
Rolling - Fire Rolling - Fire
7, 500 9, 500 5, 400
2018
Sub-total Fire
New Projects Self-contained Breathing Apparatus (SCBA) replacement
Chiefsvehicle(F043-2014with250,000kms) Portable Pump (Station 3-replacement) Decontamlnation Tent- New
ForceableEntry Door Simulator- New New Firehall Equipment
15, 000
15, 000
15, 000
Sub-total
867, 400
667,400
37, 400
630, 000
Total - Protection Services
787, 400
742,400
37, 400
705, 000
50,000 8, 000 40, 000 100, 000 250, 000 30, 000 30,000 65, 000 40,000
50, 000 8, 000 40, 000 100, 000 250, 000 30, 000 30, 000 65, 000 40, 000
(Appliances/Fumiture/Electronics)
TRANSPORTATION DEPARTMENT New Projects
Transportation Master Plan Pro Fuel Hardware/Software Upgrade -Keeley 1/2 Ton Truck-replace F50 (2011) Mechanic’s Truck F25 (1994) Tandem Truck - replace F27 (2002) Water Tank (replace 23903-2011) Perkins Dump Box - New - to use for Parks 3/4 Ton Truck-replace F52 (2011) LEDStreetllghts - 3 New
2018 2018 2018 2018 2018 2018 2018 2018 2018
LinearAsset Constmction-Villages/Local
Roads/Arterial Roads (separate Listing)
‘"’°
Total SYDENHAMWATER
50, 000
Dev Charges
40, 000 100, 000 250, 000 30, 000
Rolling - Roads Rolling - Roads Rolling - Roads Rolling - Roads
65, 000 40, 000
Rolling - Roads
8,000
30, 000
“’”"’*
5, 775, 000
4, 086, 031
881, 786
807, 183
6,388,000
6, 388, 000
4, 124, 031
1.456, 786
807, 183
!S’’£ATC-’(S1?‘fciE.^SS3S^^^®S-E3’&^2SINB'3Sff"^?S’iBa1 Water Meter Replacement Total ENVIRONMENTALSERVICES Sanitation-Dlsposal Loughborough Site - Finish partial capping Ph 1 Salem Site - Environmental Study Crow Lake Site - Background Well Sub-total
Total
2018/2019
2018 2018 2018
Infrastructure
100, 000 180, 000
50, 000 130, 000
250, 000 11, 000 8, 000
250, 000 11, 000 8, 000
11.000
289, 000 449, 000
269, 000 399,000
11, 000 11, 000
0
- 00(T 130, 000
Dev Chgs 300,000 FGT 300, 000 City281, 786re:2016/17 OCIF 317, 243 County FQT 489, 940
SSSiSiSJsLSSSSIHESS Water
- 000
Landfill Closure
8.000
Landfill Closure
258, 000 388, 000
Schedule “B” to By-Law No 2018-25
2018 CAPITAL BUDGET
TOWNSHIP FACILITIES MANAGEMENT New Projects Energy Retrofits Town Hall - Front Door Replacement (Accessibility) Verona Medical Centre - Main entrance step repairs (BCA)
PROJECT
TOTAL
2018 BUDGETED
YEAR(S)
PROJECT
EXPENDFTVRE
2018-2020
75,000
PROPOSED RNAMWMS TAXLEVY
ffESERVES
25, 000
OTHER
25,000
Federal Gas Tax
Kf’^SSiSSi’^-^isB^JISBMBi^ESS^ 2018
6, 000
8, 000
6, 000
Facilities
2018
5, 000
5, 000
5, 000
Facilities
Bumdge - Stn 2 - Repair Rear Metal Roof (BCA) Hartingtnn - Stn 4 - Rear Exit Handrail (BCA) Hartington - Stn 4 - Remove Portable Training
2018 2018
10, 000 5, 000
10, 000 5, 000
10, 000 5, 000
Facilities Facilities
Room
2018
10, 000
10, 000
10, 000
Facilities
2018 2014-2018 2018
8, 000 1, 975, 000 10, 000 2, 184, 000
8,000 250, 000 10, 000 409, 000
8, 000 250, 000 10.000
Facilities Facilities
2018 2018 2018-2022
35, 000 10, 000 75, 000
35, 000 10, 000 15, 000
35, 000 10, 000 15, 000
2018
15, 000
15, 000
15, 000
Parkland
2018
5, 000
5, 000
5, 000
Vertical - Facilities
Gilmour Point - Washrooms/Change Rooms
2017-2019
420, 000
150, 000
150, 000
Parkland 50, 000, FGT 100, 000
Point Park - Tennis Court Fencing & Netting
2018 2018
10, 000 5, 000
10, 000 5, 000
10, 000 5, 000
Parkland
2018
5, 000
5, 000
5, 000
Parkland
2017-2018
80, 000
50, 000
50, 000
Parkland
Bradshaw School House - Accessible Entrance/Restore Foundation
2018
20.000
20, 000
20, 000
Parkland
Glendower Hall - Playground Equipment (based on replacement plan)
2018
20, 000
20, 000
20, 000
Parkland
2018
6, 000
6, 000
6, 000
Parkland
2018
5, 000
5, 000
5, 000
Paricland
2018
10, 000
10.000
10, 000
Parkland
Hartington - Stn 4 - Replace Tanks and Fuel Lines
Perth Rd - Stn 6-NewFirehall (2018-siteworks) Burnt Hills - Stn 9 - Soffit & Facia Upgrades
Total
Facilities
409, 000
RECREATION New Projects Land Acquisition - Boat Launch
Shipyards- Dock Improvements Boat Launch Upgrades - Various Park Gates - Accessible Entrances
(Point/Centennial/Gilmour/Davison) Museum - Facia and Eavestrough replacement
Point Park - Paint Bunker & Pavillion
PointPark- ReplaceConcrete Ramp (Baseball Diamond Washrooms - (BCA)) Fermoy Hall - Building Upgrades -Structural Integrity - Walls/Chimney/Foundation
WilmerBall Park- Pump/StorageBuildingWall Repair Bowes Park - Reshingle Pavillion Gerald Ball Park - Resurface Tennis Court & 1 New Court Gerald Ball Park - Install Outdoor Power for Events
Centennial Park- Dog Park- Fencing Centennial Park- SkateboardParkFeasibility Study Centennial Park- Install Outdoor Power for Events
Parkland Parkland Parkland
Parkland
2018
5, 000
5, 000
5, 000
Parkland
2018
10, 000
10, 000
10, 000
Parkland
2018
5, 000
5, 000
5, 000
Parkland
2018
5, 000
5, 000
5, 000
Parkland
746,000
386, 000
388, 000
40, 000 40, 000
40, 000 40,000
0
40, 000 40,000
0
10, 606,400
8,376, 400
4, 172, 431
3, 396, 786
807, 183
Total - Recreation
PLANNING New Projects
growth Study^ Total - Planning^
2018
TOTALS
BCA=recommendationsfiromthe Building Conditionassessment Seniors Housing currently undetermined
- ^^5S^SS£SSLTSS"i’S5S^“3&:e^lm’">swxe5SM-Nsrt’fp’"<l"i"Councilapproval Recreation items - removed to be allocated to hiture years Gerald Ball Park- PlaygroundEquipment(based on replacementplan) Public Boat Launch to Colllns Lake
InveraryBall Park- Renovations
(Washrooms/StorageBuildings) Inverary Ball Park - Playground Equipment (based on replacement plan) Centennial Park - Outdoor Movie Screen &
Equipment Centennial Park - Purchase Adjacent Land
Gerald Ball Park- Fencingfor DogPark(Back Area^
30, 000 60,000 10, 000 30, 000 26, 000 50, 000 10, 000
Dev Charges
Schedule “B” to By-Law No 2018-25 2018 CAPITAL BUDGET - PRIORYEAR CARRYOVER BUDGETED EXPEWD/7URE
PROPOSEDFINANCING TAXLEVY
RESERVES
OTHER
GENERAL GOVERNMENT Corporate Services
Total
Asset Management customizattons/document update (to be used to leverage FCM grant application) Corporate Services
10, 000
10, 000
10, 000
10, 000
New-Commercial bunker gearwasher/dryer-Station 6 (was Station 8)
35,000
35, 000
Thermal Imaging Camera
7, 000
7,000
Pumper Replacement -1991 GMC (Ordered Oct/17)_
270, 000
Fire
312, 000
- 000 312, 000
Radio Communication (Fire and PW)
- 000
300,000
Working Funds
Picadilly Patrol Yard Decommissioning Keeley Patrol yard - Generator replacement (tendered)
10, 000 60, 000
10, 000 60, 000
Vertical - Facilities Vertical - Facilities Res
KeeleyPatrol yard - Frontpowergate (tendered)
35,000
35, 000
Keeley Admln - Finalize renovations
- 000
Vertical - Facilities (10k from 2016)
35, 000
WorkingFunds
Fire
Total
Fiscal-Working Funds (unspent Capital) Fiscal-WorkingFunds (unspent Capital) Rolling - Fire
TRANSPORTATION DEPARTMENT
Harrowsmith Phase2
500.000
500, 000
Bedford Road
500.000
500, 000
Capacity
- 000
199, 000
HamowsmithPhase I
205.156
205, 156
Green Bay Bridge
590.000
590, 000
2, 434, 156
2, 434, 156
_20, 000 20, 000
20,000
25, 000 25, 000
25,000
17, 786 300,000
17, 786 300,000
Total
Vertical - Facilities
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)
SYDENHAM WATER Water Tower
Total
Water Reserve
20, 000
ENVIRONMENTALSERVICES Establish Transfer Station Total
TOWNSHIP FACILITIES MANAGEMENT Facilty Signage New Hall - Perth Road-Station 6
Bradahaw-Statton1 paving- per study
Pawa-SW-B-7
Total
Landfill Closure
26, 000
8,000
8, 000
335, 786
335, 786
8, 000
4, 000
Vertical - Facilities Res
Vert-Fac 300, 000
FtecBMfltori*igRmds (unspent Capital)
RECREATION
Museum - Window Replacement- (being re-tendered)
Total
Parkland
Fermoy Hall - Building upgrades, well, paint insulation, septic system (part of Trillium Grant Application)
26, 906
26,906
Parkland
GlendowerHall- FrontStep Replacement
40,000
40, 000
Parkland
Gilmour Point - Design of New Public Wash/Changerooms
20, 000
20, 000
Recreation
428,239
424,239
4,000
3,561, 181
4, 000
TOTALS - Carryovere
3, 565, 181
Project on hold pending follow up report to, and approval ^t!«T,ui.’niWBt’i.witWi»B.sr-’
2017 CAPITAL BUDGET - Removed items & not carried over Bedford Pabrolyard - FireSeperatlon 5,000 Box Paver for Tandem
Bulldozer- replace FT-92and BT-92
6.000
120.000
Centennial Park- UpperBall Diamond Repair_19, 000 Total
4.000
150.000
0
Parkland
