3478 To provide for an interim tax levy for the year 2011THE TOWN OF TILLSONBURG
BY-LAW NUMBER 3478
A BY-LAW TO PROVIDE FOR AN INTERIM TAX LEVY FOR THE YEAR 2011
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:
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 2010 under
paragraph "A", if any taxes for municipal and school purposes were levied on a
property for only part of the year 2010 because assessment was added to the tax roll
during 2010, 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 first added to the
Collector's roll for the year 2011 and an interim levy shall be imposed at the prescribed
percentage or 50 per cent if no percentage is prescribed, of the total tax rates levied for
that class in the previous year.
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 (VA%) 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 2011.
5. The interim tax levy imposed by this by-law shall be payable in two (2) installments due
on the following dates:
First Installment: The 25th day of February. 2011
Second Installment: The 27th day of May. 2011
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 foe Municipal Act, 2001.
8. The subsequent levy for the year 2011 to be made under the Municipal Act shall be
reduced by the amount to be raised by the levy imposed under this by-law.
9. The provisions of section 317 of the Municipal Act, 2001, apply to this by-law with
necessary modifications.
10. 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 24 th DAY
OF JANUARY, 2011.
Lessif
CLERK-Donna Hemeryck