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HomeMy WebLinkAbout2006-119 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NUMBER 2006-119 BEING A BY-LAW TO ADOPT THE ESTIMATES OF ALL SUMS REQUIRED DURING THE YEAR AND TO STRIKE THE RATES OF TAXATION FOR MUNICIPAL PURPOSES FOR THE YEAR 2006 WHEREAS, the Council of the Corporation of the Municipality of Clarington, has, in accordance with the Municipal Act, considered the estimates of the Municipality and it is necessary that funds be raised by means of taxation for the year 2006. AND WHEREAS, the Assessment Roll made in 2005 and upon which the 2006 taxes are to be levied is the latest returned assessment roll, which is still subject to revision by the Court of Revision and as identified on Attachment #1 ; AND WHEREAS, pursuant to Chapter 25 of the Municipal Act S.O. 2001, the Council of the local Municipality must pass a by-law to levy a separate tax rate on the assessment in each property class in the local municipality rateable for local municipality purposes, a sum equal to the aggregate of the sums set out in Attachment #1. AND WHEREAS, the property classes have been prescribed by the Minister of Finance under the Assessment Act, RSO 1990, Chapter A.31, as amended and its Regulations. AND WHEREAS, Subsection 208(2} of the Municipal Act provides that the Council of a municipality shall in each year levy a special charge upon rateable property in a Business Improvement Area, which has been designated under Subsection 204(1}. NOW THEREFORE, THE COUNCil OF THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON ENACTS AS FOllOWS: 1. THAT the estimated expenditures, net of revenue and applied surplus required during the year 2006 totaling approximately $27,206,391 (2005 - $25,224,238) to be adopted and the following amounts to be levied therefore in the manner as set hereunder: 2006 2005 2004 General Purposes 27,050,441 25,069,538 23,224,326 Rates for Business Improvement 155,950 154,700 152,900 Areas TOTAL $27,206,391 $25,224,238 $23,377,226 2. THERE shall be levied and collected upon the assessable land, buildings, and businesses within the Corporation of the Municipality of Clarington, the rates identified on Attachment #1, and as follows for the Business Improvement Areas for this year 2006: Business Bowmanville Newcastle Orono Improvement (Note 2) CT & CG .00536458 .00212585 .00231305 CU .00375521 .00148810 .00161914 CX .00375521 .00148810 .00161914 IT .00836060 .00331309 .00360486 (Note 1 - due to delays resulting from implementation of 8i1l140, Multi-Residential, Commercial and Industrial properties may be billed separately in 2006) (Note 2 - Rates: CT = Commercial Taxable-full; CU = Commercial Taxable-excess land; CX = Commercial Taxable-Vacant Land; IT - Industrial Taxable-full; CG = Commercial Payment in Lieu - General (municipal & region) ) 3. All property classes, including local improvement assessments, shall be deemed to have been imposed and become due and payable on the 1 sl day of January 2006 but may be paid in four installments, of which, two installments will be to receive interim taxes levied under authority of By-Law 99-26. 4. The remaining residential, farmland, managed forest and pipeline taxes including local improvement assessments, after deduction of taxes levied prior to the adoption of these estimates may be paid in two installments on the 29th day of June and the 21 st day of September, 2006. 5. Commercial, industrial and multi-residential taxes will be levied in accordance with Bill 140; payable in two installments on the following projected dates: August 17th and September 21st, 2006. Page - 2 - 6. The Director of Finance/Treasurer is hereby authorized to revise the assessments indicated on Attachment #1 (and resulting tax rates) if deemed necessary in conjunction with changes made by MPAC to the returned roll and revised in OPT A. 7. There shall be imposed a penalty for non-payment of taxes on the first day of default of any installment thereof, the amount of 1 %% of the amount due and unpaid on the first day of each calendar month thereafter in which default continues, but not after the end of the year in which the taxes are levied, under authority of By-Law 83-38 and By-Law 83-39. 8. In accordance with Chapter 25, Section 342(1} of the Municipal Act, S.O., 2001, the Director of Finance/Treasurer is hereby authorized to provide for "the immediate payment of any installments if earlier installments are not paid on time". 9. The Tax Collector is hereby authorized to mail or cause to be mailed the notice of taxes due to the address of the residence or place of business of the person to whom notice is required to be given. 10. The Tax Collector and Director of Finance/Treasurer are hereby empowered to accept part payment from time to time on account of any taxes due. 11. Realty taxpayers shall have the right to enter into the optional Pre-Authorized Payment System for taxes as authorized under the authority of By-Law 96-50, effective December 1, 1996 for the 1997 taxation year and subsequent years. Municipality of Clarington employees shall also have the right to enter into the Employees Payroll Deduction for tax payments as authorized under the same By-Law 96-50. 12. The Municipality will collect and forward Region and Education Levies in accordance with the rates established by the Region of Durham and the Province of Ontario as reflected in Attachment #1. 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