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HomeMy WebLinkAbout2007-209 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NUMBER 2007 - 209 Being a by-law to repeal By-Law #96-50 and Being a by-law to authorize the establishment of an Optional Pre-Authorized Payment Plan for Taxes and an Employee Payroll Deduction for Tax Payments WHEREAS pursuant to Section 342 & 345(10) of the Municipal Act, 2001, Chapter MA5, the Municipality is empowered to provide for the payment of realty taxes by installments and is further empowered to invoke penalties and discounts; AND WHEREAS the Municipality is further empowered to direct that such monies be paid by the person charged with payment into banks as authorized by the said section of the Municipal Act; NOW THEREFORE the Council of the Corporation of the Municipality of Clarington enacts as follows: 1. THAT a pre-authorized payment plan for taxes be approved with the following conditions: 1) In this By-Law, PRE-AUTHORIZED PAYMENT PLAN means the pre- authorized monthly withdrawal of the taxes from the taxpayer's financial institution through electronic funds transfer. 2) Residential, industrial and commercial realty taxpayers of the Corporation of the Municipality of CIa ring ton may enroll in an optional Pre-Authorized Payment Plan to provide for the payment of realty taxes, and other charges collected in a like manner as taxes, in monthly payments in any year. The payments will be made by pre-authorized withdrawal from the taxpayer's financial institution. 3) The Pre-Authorized payment Plan commenced on December 1,1996. 4) Payments made under the Plan for 1997 were divided into twelve (12) payments. The first payment was withdrawn on December 1, 1996 and on the first day of each subsequent month until November 1, 1997. This will automatically continue for subsequent tax years unless otherwise notified by the taxpayer in writing. 5) If the taxpayer makes all payments as required by the Plan, no penalty or interest will be levied. 6) Continued enrolment in the Pre-Authorized Payment Plan may be revoked by the Director of Fin ance/ Treasurer, ifmore than two (2) monthly payments fails to be honoured. If a taxpayer defaults on more than two (2) payments, the Director of Finance/Treasurer may cancel the privilege of any defaulting taxpayer to participate in the Pre-Authorized Payment Plan for one (1) year. Tax accounts disqualified from the program, shall revert to the regular installment billing system and be subject to penalty and interest in accordance with Municipal By-Laws. 7) A withdrawal request not honoured at the bank (ie. not sufficient funds or NSF or stop payment) will be subject to a service charge. The next payment will automatically be increased to include the dishonoured amount plus the service charge. 8) At the option of the taxpayer for new homes, that are not fully assessed, taxes will be estimated by the tax division. Monthly amounts will be applied until supplementary/omit assessment rolls are received from MP AC. Adjustments will then be made to clear taxes by end of next year's PAP cycle. 9) Taxpayers receiving supplementary/omit tax bills for new residential constructions may join the PAP plan at a monthly amount determined by the tax division based on supplementary/omit bills issued and the current year's taxes that will result in all taxes being current by the end of the next PAP cycle. 2. THAT effective the 1996 taxation year, employees were permitted to make realty tax payments via payroll deduction, based on the number of pay periods over a calendar year and subject to the above applicable clauses. 3. THAT By-law #96-50 be repealed. 4. THAT the provisions ofthis by-law will be implemented for the November 1, 2007 payment cycle. By-Law read a first and second time this 29th day of October 2007. By-Law read a third time and finally passed this 29th day of October 2007.