Body: Council Type: By-law Meeting: Regular Date: 2022 Collection: By-laws Municipality: South Frontenac
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Document Text
TOWNSHIP OF SOUTH FRONTENAC BY-LAW 2022. 08
A BY-LAWTO PROVIDEFORAN INTERIM TAX LEVY; PAYMENT OF TAXES; TO PROVIDE FOR PENALTY AND INTEREST OF 1.25% ON TAX ARREARS PER MONTH
WHEREASSection 317(1) and (2) ofthe Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that:
The Council of a local municipality, before the adoption ofthe estimates for the
year under section 290 ofthe Municipal Act, 2001, may pass a by-law levying amounts on the assessment ofthe property in the local municipality rateable’for local municipality purposes.
^ by-lawfor levying amounts under subsection (1) shall be passed in the year that the amounts are to be levied or may be passed in November or December of
the previous yearifit providesthat itdoes notcome intoforce until a specified day in the following year.
ANDWHEREASsub-section 317(3)ofthe MunicipalAct, 2001,containsthefollowing additional rules:
The amounts levied on a property shall not exceed the prescribed percentage, or 50 percent if no percentage is prescribed, ofthe total amount oftaxesfor
municipal and school purposes levied on the property forthe previous year. 2.
Thepercentage underparagraph 1 maybedifferentfordifferent property classes but shall bethe same forall properties in a property class.
Forthe purposes ofcalculating thetotal amount oftaxes forthe previous year under paragraph 1, ifanytaxes for municipal and school purposes were levied on a property foronly part ofthe previous year because assessment wasaddedto
the collector’s roll during the year, an amount shall be added equal to the additional taxes that would have been levied on the property ifthe taxes for municipal and school purposes had been levied forthe entire year.
ANDWHEREASsub-section 317(5) ofthe Municipal Act, 2001, contains thefollowing additional rule:
The amounts may be levied on assessment added to the tax roll forthe current year that was not on the assessment roll upon which the amounts are levied.
ANDWHEREASSection342 (1)(a) ofthe MunicipalAct, 2001,S.O.2001, c.25, as
amended, provides thattheCouncil ofa local municipality may passby-laws providing
forthe payment oftaxes in one amount or by installments and the date ordates in the year for which the taxes are imposed on which the taxes or installments are due.
ANDWHEREASSection345(1) ofthe MunicipalAct, 2001,S.O. 2001, c.25, as
amended, providesthattheCouncilofa local municipality maypassby-lawsto impose latepaymentchargesforthenon-paymentoftaxesoranyinstallmentbytheduedate. ANDWHEREASsub-sections 345(2) and(3) ofthe MunicipalAct, 2001.containsthe following additional rules:
A percentage charge, not to exceed 1 % percent ofthe amount oftaxes due and unpaid, may be imposed as a penalty forthe non-payment oftaxeson the first dayofdefault or such laterdate as the by-lawspecifies. Interest charges, notto exceed 1 % per cent each month ofthe amount oftaxes due and unpaid, may be imposed forthe non-payment oftaxes in the manner
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specified in the by-law but interest may not start to accrue before the first day of default.
AND WHEREAS Section 346(2) ofthe Municipal Act, 2001, S. O. 2001, c.25, as
amended, provides thatthe Council ofa local municipality may pass by-lawsto provide for the payment of taxes by any person into a financial institution to the credit of the
treasurer ofthe municipality and, in that case, the person making the payment shall be entitled to be issued a receipt bythe institution for the amount paid.
ANDWHEREASCouncil deems it expedientto passa by-lawfor such purposes. NOW THEREFORE the Council of the Corporation ofthe Township of South Frontenac enacts as follows: 1
For all property classes, that an interim tax levy hereby be imposed and levied in the amount of 35% ofthe total annualized taxes for municipal and school purposes levied on the property in the previous year.
Forthe purposes ofcalculating the total amount oftaxes forthe prior year under paragraph 1, the following rules shall also apply: a.
Taxes for municipal and school purposes levied on a property foronly part of the previous year because assessment was added to the collector’s roll
during the year, shall have an amount added equal to the additional taxes
thatwould have been levied on the property ifthetaxesfor municipal and school purposes had been levied forthe entire year. b. In the event that assessment has been added to the tax roll for the current
yearthat was not on the assessment roll in the prioryear, the related properties shall have an interim levy imposed and collected.
The said interim tax levy shall become due and payable on the 31stday of March 2022. 4.
On all taxes ofthe interim tax levy which are in default on the first day of default, a penalty of 1.25% shall be added and thereafter a penalty of 1.25% per month (15% per annum) shall be added on the first day of each and every month in whichthe default continues.
On all othertaxes in default on January 1s’, 2022, interest shall be added at the rate of 1.25% per month (15% per annum) orfraction thereof.
Penalties and interest on all taxesofthe interim tax levy in default shall become
due and payable and shall be collected forthwith as ifthe same hadoriginally been imposed and formed part ofsuch unpaid interim tax levy.
The collector shall send a tax bill to the taxpayer’s residence or place of business
orto . Premises in respect ofwhichthetaxes are payable unless the taxpayer
directsthe treasurer in writing to send the bill to anotheraddress, in which case it shall be sent to that address. 8.
The taxes are payable at the following: a) Township of South Frontenac municipal offices located at: 4432 George Street, Sydenham, Ontario
b) At anyfinancial institution orpayment processor havingpayment arrangements with the Township of South Frontenac.
c) Byfiling an application forvoluntary pre-authorized payment for automatic debit of installment from bank account, in accordance with the Township’s standard practice.
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d) By credit card through a third party processor. The link is available on the Township websitewww.southfrontenac. net and can be found under living here/property taxes/how to pay e)
By payment through Virtual Municipal office. The site can be accessed through httDs://vmo. southfrontenac. net:1080/vch/
The Treasurer is hereby empowered to accept partial payments from time to time on account of taxes due and shall credit such payment first on account of the interest and percentage charges, if any, added to such taxes and shall credit the remainder of such payment against that part of the taxes that has been in arreare
forthe greatest period oftime but no such payment shall be received aftera tax arrears certificate has been registered under section 378 ofthe Municipal Act, 2001, S.O. 2001, c.25, as amended.
This by-law shall come into force and take effect on the day of passing.
Dated at the Township of South Frontenac this 25th day of January, 2022. Read a first and second time this 25th day of January, 2022.
Read a third time and finally passed this 25th day ofJanuary, 2022. THE CORPORATIONOF THE TOWNSHIPOF SOUTH FRONTENAC
Ron Vandewal, Mayor
Angela Maddocks, Clerk
