3047 To provide for interim tax levies for the year 2003 : for the Town of TillsonburgBY-LAW NUMBER 3047
A BY-LAW TO PROVIDE FOR INTERIM TAX LEVIES FOR THE YEAR 2003
FOR THE TOWN OF TILLSONBURG
WHEREAS section 370 of the Municipal Act, R.S.O. 1990, c.M.45, as amended,
provides that the council of a local municipality, before the adoption of estimates for the year
under section 367, may pass a by-law levying amounts on the assessment of property in the local
municipality ratable for local municipality purposes;
AND WHEREAS the Council of this municipality deems it appropriate to provide for
such interim levy on the assessment of property in this municipality;
THEREFORE the Council of the Town of Tillsonburg enacts as follows:
In this by-law the following words shall be defined as:
"Minister" shall mean the Minister of Finance;
"MPAC" shall mean the Municipal Property Assessment Corporation;
1. The amounts levied shall be as follows:
1.1. For the Residential, Pipeline, Farmland and Managed Forest property classes there shall
be imposed and collected an interim levy of:
(a) the percentage prescribed by the Minister under section 371(1)(b) of the
Municipal Act; or,
(b) 50%, if no percentage is prescribed,
of the total taxes for municipal and school purposes levied on in the year 2003.
1.2. For the Multi -Residential, Commercial and Industrial property classes there shall be
imposed and collected an interim levy of:
(c) the percentage prescribed by the Minister under section 371(1)(b) of the
Municipal Act; or,
(d) 50% if no percentage is prescribed,
of the total taxes for municipal and school purposes levied on in the year 2003.
2. For the purposes of calculating the total amount of taxes for the year 2003 under paragraph 2,
if any taxes for municipal and school purposes were levied on a property for only part of
2003 because assessment was added to the collector's roll during 2003, an amount shall be
added equal to the additional taxes that would have been levied on the property if taxes for
municipal and school purposes had been levied for the entire year.
-2-
3. The provisions of this by-law apply in the event that assessment is added for the year 2003 to
the collector's roll after the date this by-law is passed and an interim levy shall be imposed
and collected.
4. All taxes levied under this by-law shall be payable into the hands of the Collector in
accordance with the provisions of this by-law.
5. There shall be imposed on all taxes a penalty for non-payment or late payment of taxes in
default of the installment dates set out below. The penalty shall be one and one-quarter
percent (11/4%) of the amount in default on the first day of default and on the first day of each
calendar month during which the default continues, but not after the end of 2003.
6. The interim tax levy imposed by this by-law shall be paid in two (2) installments due on the
following dates:
6.1. First Installment : The 28th day of February of 2003;
6.2. Second Installment: The 23rd day of May of 2003.
7. The Collector may mail or cause to be mailed to the address of the residence or place of
business of each person taxed under this by-law, a notice specifying the amount of taxes
payable.
8. The notice to be mailed under this by-law shall contain the particulars provided for in this by-
law and the information required to be entered in the Collector's roll under section 387 of the
Municipal Act.
9. The subsequent levy for the year 2003 to be made under the Municipal Act shall be reduced
by the amount to be raised by the levy imposed by this by-law.
10. The provisions of s.370 of the Municipal Act, as amended apply to this by-law with
necessary modifications.
11. The Collector shall be authorized to accept part payment from time to time on account of
any taxes due, and to give a receipt of such part payment, provided that acceptance of any
such part payment shall not affect the collection of any percentage charge imposed and
collectable under section 5 of this by-law in respect of non-payment or late payment of any
taxes or any installment of taxes.
12. Nothing in this by-law shall prevent the Collector from proceeding at any time with the
collection of any tax, or any part thereof, in accordance with the provisions of the statutes
and by-laws governing the collection of taxes.
13. In the event of any conflict between the provisions of this by-law and any other by-law, the
provisions of this by-law shall prevail.
14. This by-law shall come into force and take effect on the day of the final passing thereof.
-3 -
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 10TH DAY
OF FEBRUARY, 2003.
MAYOR
CAO/CLERK