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The Corporation of the Municipality of Clarington
By-law 2019-067
Being a By-law to authorize an Interim Tax levy for 2020
Whereas the Council for the Municipality of Clarington deems it necessary to pass a by-law to
levy an Interim Rate for 2020 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 2020 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 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 20th day of February 2020 and the second of
said installments to become due and payable on or before the 23rd day of April 2020 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
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 overthe 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, as amended 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.
7. THAT as provided in Section 345(3) of the Municipal Act 2001 as amended 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 Council this 9'h day of December, 2019, and shall come into force on
January 1, 2020.
Adrian Foster, Mayor
tAn6eC74entree, Municipal Clerk