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The Corporation of the Municipality of Clarington
By-law 2018-101
Being a By -Law to authorize an Interim Tax levy for 2019
Whereas the Council for the Municipality of Clarington deems it necessary to pass a
by-law to levy an Interim Rate for 2019 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;
Now Therefore the Council of the Corporation of The Municipality Of Clarington
Enacts As Follows:
1. That the Council of the Corporation of the Municipality of Clarington is hereby
authorized to levy in 2019 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.
2. That for the purposes of calculating the total taxes for the previous year under
paragraph 1, if any taxes were levied for only part of the 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 21 st day of February
2019 and the second of said installments to become due and payable on or
before the 18t" day of April 2019 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, 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 (2) of the Municipal Act, 2001, if the taxes or
any installment levied in accordance with this by-law remain unpaid on the first
day of the month following the installment due dates set out in Section 4 of this
by-law, a penalty of one and one quarter percent (1.25%) will be imposed on the
amount for taxes due and unpaid; and
7. That as provided in Section 345(3) of the Municipal Act, 2001, any taxes levied
pursuant to this by-law that are due and unpaid, interest at the rate of one and
one quarter percent (1.25%) per month (15% per annum) of the unpaid taxes
shall be levied on the first day of each calendar month for so long as the taxes
remain unpaid.
Passed in Open Session this 17th day of December, 2018, and shall come into force
on January 1, 2019. 641)
Adrian Foster, Mayor
i
G: A ne Gr6e r e, Municipal Clerk