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HomeMy WebLinkAbout98-33 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NUMBER 98-33 being a by-Law to amend By-law 98-17, to provide for implementation and collection of an interim tax levy for 1998 and to repeal By-laws #74-23 and #80-145. Recitals 1. Section 370 of the Act authorizes the Council to pass a by-law before the adoption of the estimates in the current year, providing that the Council may, before the adoption of the estimates for the year, levy on the whole of the assessment for real property according to the last revised assessment roll a sum that is subject to certain restrictions, as set out in the Act. 2. It is necessary for the operation of the municipality in 1998 and future years, to provide for an interim tax levy, as permitted by the Act. NOW THEREFORE BE IT ENACTED AND IT IS HEREBY ENACTED as a by-law of The Corporation of the Municipality of Clarington by its Council, as follows: 1. Interpretation: The lettered subsections of this section provide the definitions and interpretation rules applicable to this by-law, including its recitals and schedules, where applicable. (a) The headings and numbering of sections and paragraphs in this by-law are for ease of reference, and have no bearing on interpretation otherwise. (b) All references to Provincial legislation in this by-law refer to that legislation as amended from time to time, including successor legislation, whether enacted prior to, or subsequent to, the enactment of this by-law. (c) This by-law references "business assessment". It is recognized that, due to changes in Provincial legislation, there will be no business assessment in 1998. References to the business assessment in this by- law are references to the 1997 assessment and refer to dollar amounts, recognizing that it is anticipated that these dollar amounts will be transferred to the real property assessment for 1998. (d) The "Act" means to the Municipal Act, R.S.O. 1990, Chapter M.45. (e) The "Corporation" means The Corporation of the Municipality of Clarington. /2 Page 2 of 4 (f) The "Council' means the elected council of the Corporation. (g) The "Municipality" means the Corporation of the Municipality of Clarington. 2. Levy for Municipality: In order to provide money for the general purposes of the Corporation prior to the adoption of the estimates for 1998 and future years, there shall be levied by the Corporation as an interim levy, sums equal to that which would be produced by applying the maximum rates set out in Sections 370 (1), or set by Regulation pursuant to Section 371, of the Act, to the whole of the assessment for the Municipality for real property assessment, according to the last revised roll of the Corporation. The mill rate for Commercial and Industrial taxes will be set at 531.092. This is in accordance with the legislation. Taxes on Farmland, Managed Forest and Conservation Lands will be levied in accordance with incoming legislation. 3. Where the prior year taxes were levied for partial year only: For the purposes of calculating the total taxes in any given year, if any taxes were levied for only part of the prior year because assessment was added to the assessment roll for less than a full 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. 4. Where property was non-rateable prior years: Taxes shall be levied on a property that is rateable for local municipality purposes for 1998, and future years, even if the property was not rateable for local municipality purposes for any given year. 5. Collection: Notwithstanding the provisions of any previous by-laws of the Corporation, which may have set the time for payment of rates, taxes and assessment, the taxes levied under this by-law shall be collected in two instalments. The first instalment shall be due on or about the end of the first week in March, and the second instalment shall be due on or about the 4th week in April. Notwithstanding the foregoing, all arrears of rates, taxes and assessments levied and imposed in any year prior to the current year (plus penalties and interest thereon), must be paid before any instalment of the taxes for the current year is paid. Upon default in payment of any instalment, the privilege of payment by instalments shall be forfeited and the subsequent instalment or instalments shall immediately become payable. .../3 Page 3 of 4 6. Penalties/Interest: Penalties and interest shall be added to and collected with rates, taxes and assessments at the rate established by the Corporation's By-law No. 83-38 and 83-39 respectively as amended from time to time. No such interest or percentage added to taxes shall be compounded. 7. Corresponding reduction: The total levies to be later defined in the Final Levy By-law in accordance with Section 155 of the Act with respect to real property, shall be reduced by the amount raised by the interim levy imposed in this by-law. 8. Part Payment: The Treasurer and the Tax Collector may accept part payment from time to time on account of any rates and assessments and may give a receipt for that payment. Notwithstanding the foregoing, acceptance of any part payment shall not affect the collection of the percentage charge imposed and collectable under Section 6 of this by-law in respect of non-payment of any taxes or any instalment of taxes. 9. Payment methods: The rates, taxes and assessments imposed by this by-law shall be paid during the calendar year of at most Financial Institutions. All prior years taxes shall be paid into the office of the Treasurer. Realty taxpayers in good standing may 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 Employee Payroll Deduction for tax payments as authorized under the same By-law 96-50. 10. Mailing of Notice: The Tax Collector may mail or cause to be mailed to the address of the residence or place of business of the person taxed, the notice in pursuance of Section 392 of the Act. 11. Collection after return of Collector's Roll: In case the Tax Collector fails or omits to collect the taxes or any portion of the taxes on the day appointed for the return of the Collector's roll, the Tax Collector is authorized to continue the levy and collection of the unpaid taxes, penalties and interest in the manner and with the powers provided by law for the general levy and collection of taxes. 12. Repeal: By-law 74-23 and By-law 80-145 are repealed and the repeal takes effect upon third reading of this by-law. ./4 i M ' Page 4 of 4 13. Effect of By-law: This by-law shall remain in force until it is repealed. 14. Bylaw 98-17 is hereby amended. By-Law read a first and second time this 9th day of February 1998. By-Law read a third time and passed this 9th day of February 1998. MAYOR LERK