3092 To provide for Interim Tax Levies for the year 2004BY-LAW NUMBER 3092
A BY-LAW TO PROVIDE FOR INTERIM TAX LEVIES FOR THE YEAR 2004
FOR THE TOWN OF TILLSONBURG
WHEREAS section 317 of the Municipal Act, 2001, S.O. 2001, CHAPTER 25, provides that
the council of a local municipality, before the adoption of estimates for the year under section
290, may pass a by-law levying amounts on the assessment of property in the local municipality
ratable for local municipal 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:
A. The amount levied on a property shall not exceed the prescribed
percentage, or 50 per cent if no percentage is prescribed, of the total amount of
taxes for municipal and school purposes levied on the property for the previous
year.
B. The percentage under paragraph "A" may be different for different
property classes but shall be the same for all properties in a property class.
C. For the purposes of calculating the total amount of taxes for the year 2003
under paragraph "A", if any taxes for municipal and school purposes were
levied on a property for only part of the year 2003 because assessment was
added to the tax roll during 2003, an amount shall be added equal to the
additional taxes that would have been levied on the property if the taxes for
municipal and school purposes had been levied for the entire year.
2. The provisions of this by-law apply in the event that assessment is added for the year
2004 to the collector's roll after the date this by-law is passed and an interim levy shall be
imposed and collected.
3. 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.
4. 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 (1 '/ %) 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 2004.
5. The interim tax levy imposed by this by-law shall be paid in two (2) installments due on
the following dates:
First Installment : The 27th day of February, 2004;
Second Installment: The 28th day of May. 2004.
6. 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.
7. 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
343 of the Municipal Act, 2001.
8. The subsequent levy for the year 2004 to be made under the Municipal Act shall be
reduced by the amount to be raised by the levy imposed by this by-law.
9. The provisions of' section 317 of the Municipal Act, 2001, apply to this by-law with
necessary modifications.
i o. 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 4 of this by-law in respect of non-payment or late payment
of any taxes or any installment of taxes.
11. 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.
12. 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.
12. This by-law shall come into force and take effect on the day of the final passing thereof.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 26"' DAY
OF JANUARY, 2004,
MAYOR -Stephen Molnar
" 4e
CLERK -Michael Graves