HomeMy WebLinkAbout2017-097The Corporation of the Municipality Of Clarington
By -Law 2017-097
Being a By -Law to Authorize an Interim Tax Levy for 2018
Whereas the Council for the Municipality of Clarington deems it necessary to pass a
by-law to levy an Interim Rate for 2018 on the whole of the assessment for each
property class in the local municipality as provided for in Section 317 of the Municipal
Act, 2001 as amended;
Now Therefore the Council of the Corporation of the Municipality of Clarington Enacts
as Follows:
That the Council of the Corporation of the Municipality of Clarington is hereby
authorized to levy in 2018 on the whole of all taxable assessment on the property
according to the last revised assessment roll, a sum not to exceed that which
would be produced by applying the prescribed percentage (or 50 percent if no
percentage is otherwise prescribed) of the total amounts billed to each property
for all purposes in the previous year on the properties that, in the current year,
are in the property class as provided for in Section 317 of the Municipal Act,
2001 as amended.
2. That for the purposes of calculating the total taxes in 2017 under paragraph 1,
if any taxes were levied in 2017 for only part of a previous year because
assessment was added to the roll during the year, an amount shall be added
equal to the additional taxes that would have been levied if the taxes had been
levied for the entire year.
3. That the interim tax levy rates shall also apply to any property added to the
assessment roll after this by-law is enacted;
4. That all taxes levied under the authority of this By-law shall be payable in
Canadian funds and shall be divided into two equal installments, the first of said
installments to become due and payable on or before the 15th day of February
2018 and the second of said installments to become due and payable on or
before the 19th day of April 2018 and shall be paid to the Treasurer of the
Corporation of the Municipality of Clarington. Upon payment of any applicable
fee, and if paid on or before the due date imprinted on the bill, taxes may also
be paid at most chartered banks in the Province of Ontario
5. That as Section 342(b) of the Municipal Act, 2001, as amended provides for
alternative installments and due dates in the year for which the taxes are
imposed other than those established under clause (4) to allow taxpayers to
spread the payment of taxes more evenly over the year. A taxpayer may pay
taxes on a 12 -month pre -authorized payment plan payable on the first day of
each month from December to November. In the event of the default of
payment on the pre -authorized payment plan, enrolment in the plan shall be
terminated and the interim tax levy shall be due and payable on the installment
dates as set out is Section 4 of this by-law.
6. That as provided in Section 345 (1) of the Municipal Act, 2001, as amended if
the taxes or any class or installment thereof so levied in accordance with this
by-law remain unpaid on the due date, a penalty of one and one quarter percent
(1.25%) per month (15% per annum) of taxes remaining unpaid shall be levied
on the first day of each calendar month thereafter in which the default continues
until December 31, 2018.
7. That as provided in Section 345(3) of the Municipal Act, 2001 as amended any
taxes levied pursuant to this by-law remain unpaid as at December 316t, 2018,
interest at the rate of one and one quarter percent (1.25%) per month (15% per
annum) of the unpaid taxes shall be levied from December 31St, 2018 on the first
day of each calendar month for so long as the taxes remain unpaid.
By-law passed in open session this 1 11 day of December, 2017, and shall come into
force on January 1, 2018.
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Adria Fos , Mayor
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