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3905 To provide for the adoption of the Budgetary Estimates, Tax Rates and to further provide for Penalty and interest in Default of Payment Thereof for 2015THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW NO 3905 A BY-LAW TO PROVIDE FOR THE ADOPTION OF BUDGETARY ESTIMATES, TAX RATES AND TO FURTHER PROVIDE FOR PENALTY AND INTEREST IN DEFAULT OF PAYMENT THEREOF FOR 2015. WHEREAS Section 290 of the Municipal Act, 2001, S.O. 2001 c.25, as amended, provides that the Conncil of a local municipality shall prepare and adopt estimates of all sums required during the year for the purposes of the municipality, WHEREAS Section 312 ofthe said Act provides that the Conncil of a local municipality shall, after the adoption of estimates for the year, pass a by-law to levy a separate tax rate on the assessment in each property class, and WHEREAS Sections 307 and 308 of the said Act require tax rates to be established in the same proportion to tax ratios; and WHEREAS regulations require reductions in certain tax rates for certain classes or subclasses of property. Now therefore the Conncil of The Corporation of the Town of Tillsonburg enacts. as follows: 1) That the budget estimates setting out the revenues and expenditures as detailed in the Business Plans for the year 2015, and endorsed by resolution, February 9th, 2015, raising the following amonnts from realty taxation be adopted: A) A general mnnicipallevy of$13,080,015 B) A special levy for core area parking of$139,460. C) A special levy for the Business Improvement Area of $112,350. 2) That the tax rates hereby adopted for each class for the year 2015, excluding local improvement rates or other special charges collected as taxes, shall be the tax rates as listed on Schedule "A" attached hereto and forming part of this by-law and the tax rate for each class shall be applied against the whole of the assessment for real property for that particular class and purpose. 3) That every owner shall be taxed according to the tax rates in this by-law. The taxes for a particular property shall be calculated by applying the Current Value Assessment against the tax rates set out and further adjusted as required by the provisions of the Municipal Act, 2001, S.O. 2001. Such taxes shall become due and payable in two installments as follows: ALL PROPERTY CLASSES: FIRST INSTALMENT SECOND INSTALMENT Thursday, August 27,2015 Thursday, October 29, 2015 Notice of such taxes due shall be sent by first class mail to those persons shown as liable for the payment of taxes. 4) That a charge as a penalty of 1 and 1/4 per cent on the amonnt of any outstanding taxes levied in 2015 shall be made on the ftrst day of default and on the first day of each calendar month thereafter in which default continues nntil December 31, 2015, and any such additional amonnts shall be levied and collected in the same manner as if they had been originally imposed with and formed part of the taxes levied under this by-law. The penalty charges indicated in this section shall be waived for those taxpayers participating in the Monthly Preauthorized Payment Progranune provided the payments are made as agreed and without default. 5) That interest of 1 and 114 per cent on the amount of any taxes due and unpaid after December 31, 2015 shall be charged on the first day of each calendar month thereafter in which default continues. This by-law shall come into effect on the date of the final passing thereof. READ A FIRST AND SECOND TIME THIS 11th DAY OF MAY, 2015. READ A THIRD AND FINAL TIME AND PASSED THIS 11th DAY OF MAY, 2015. Mayor -Stephen Molnar ~<ZZ- Clerk -Donna Wilson RTC/RTQ RT RESIDENTIAL MT MULTI-RESIDENTIAL CT COMMERCIAL XT COMMERCIAL NEW CONSTRUCTION cu VACANT UNITS/EXCESS LAND ex VACANT LAND xu COM'L NEW CONST.-EXCESS LAND IT INDUSTRIAL JT INDUSTRIAL NEW CONSTRUCTION IU VACANT UNITS/EXCESS LAND IX VACANT LAND LT LARGE INDUSTRIAL LU VACANT UNITS/EXCESS LAND PT PIPELINES FT FARMLAND R1 FARMLAND DEV PH 1 TOWN OF TILLSONBURG Schedule "A" to By-Law 3905 2015 TAX RATES GENERAL COUNTY SEWERS EDUCATION TOTAL BASE RATES PARKING 0.00723594 0.00424770 0.00024507 0.00195000 0.01367871 0.00121120 0.01982648 0.01163870 0.00067149 0.00195000 0.03408667 0.00331868 B.I.A. TOTAL 0.01488991 0.03740535 0.01376131 0.00807827 0.00046607 0.01430000 0.03660565 0.00230345 0.00184882 0.04075792 0.01376131 0.00807827 0.00046607 0.01190000 0.03420565 0.00230345 0.00184882 0.03835792 0.00963292 0.00565479 0.00032625 0.01001000 0.02562396 0.00161242 0.00129417 0.02853055 0.00963292 0.00565479 0.00032625 0.01001000 0.02562396 0.00161242 0.00129417 0.02853055 0.00963292 0.00565479 0.00032625 0.00833000 0.02394396 0.02394396 0.01903052 0.01117146 0.00064453 0.01903052 0.01117146 0.00064453 0.01236984 0.00726144 0.00041895 0.01236984 0.00726144 0.00041895 0.01903052 0.01117146 0.00064453 0.01236984 0.00726144 0.00041895 0.00911222 0.00534913 0.00030862 0.00180899 0.00106192 0.00006127 0.00325617 0.00191147 0.00011028 0.01530000 0.04614651 0.01190000 0.04274651 0.00994500 0.02999523 0.00994500 0.02999523 0.01530000 0.04614651 0.00994500 0.02999523 0.01046182 0.02523179 0.00048750 0.00341968 0.00087750 0.00615542 0.04614651 0.04274651 0.02999523 0.02999523 0.04614651 0.02999523 0.02523179 0.00341968 0.00615542