2020-003 To Provide for an Interim Tax Levy for the year 2020THE CORPORATION OF THE TOWN OF TILLSONBURG
BY-LAW 2020-003
A BY-LAW To Provide for an Interim Tax Levy for the year 2020.
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 ii appropriate to provide for
such interim levy on the assessment of property in this municipality;
BE IT THEREFORE ENACTED by the Council of the Corporation of the Town of
Tillsonburg 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
2019 under paragraph "A", if any taxes for municipal and school purposes
were levied on a property for only part of the year 2019 because
assessment was added to the tax roll during 2019, 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 2020 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.
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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 ¼%) 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 2020.
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 20th day of February, 2020
Second Installment: The 21st day of May, 2020
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 2020 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.
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13. THAT this By-Law shall come into full force and effect upon passing.
READ A FIRST AND SECOND TIME THIS 13th day of JANUARY, 2020.
READ A THIRD A FINAL TIME AND PASSED THIS 13th day of JANUARY, 2020.
TOWN CLERK -Donna Wilson