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HomeMy WebLinkAboutTR-27-82 W,npyl KNOH' AND to J ✓ +-� CORPORATION OF THE TOWN OF NEWCASTLE 40 TEMPERANCE STREET BOWMANVILLE, ONTARIO L1C3A6 TELEPHONE 623-3379 REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE MEETING HELD MAY 17, 1982. TR-27-82 SUBJECT: RAYMOND OSBORNE 1980 TAX REFUND RECOMMENDATION: It is respectfully recommended: 1. That this report be received; and 2. That the onus is on the taxpayer to appeal , in the time allotted, an assessment he deems incorrect, and since no action was taken by Mr. Osborne, it is strongly recommended that Council decline this request for tax adjustment for 1980 taxes. BACKGROUND: Re: Roll # 1-5-51 In 1980 Mr. Osborne's property was assessed at $9390. In 1981 the $9390 assessment also applied. In 1982 his property assessment was reduced to $4368, by the Assessment Department. For the years 1979 and 1980 full Residential Classification applied, while for 1982 Residential Classification was set at $3213 and Farmland Classification was set at $1155, for a total 1982 assessment fo $4368. COMMENTS: For 1981, while Mr. Osborne did not appeal his assessment notice in the time allotted, a form 636A (application to Council for adjustment of taxes) was submitted on his behalf just prior to February 28th, 1982. (The deadline for adjustments to prior years taxes). As a result of this application his taxes for 1981 were reduced by $1474,56 (copy attached) For 1980 Mr. Osborne also neglected to appeal his formal assessment notice, nor did he request an adjustment by means of Form 636A prior to February 28th, 1981. ` Re pectfully submitted , RCB:gf R., y ,en, Tax Collector 11 May 82 Piwnicipal World Limited 7,3, 6 CJ�U Form 117 .1978,Copy 1 _ ApCpll''cation Number cq ° 1 T CLEARLY-NO CARBON REQUI RED 'ee u� ` �1�� t�� (` APPLICATION TO THE COUNCJLrOR THE SSESSNIWT REVIEW COURT � V OR USTM T OF TAXES FOR THE � tLiti � J ti �)1 i 6 SEC FOR THE YEAR 19 J N NDER TION 636a OF THE MUNICIPA ACT,R.S.O., 1970,AS AMENDED wQ P�At Roll Num Assessed Address Cou�y n. iv. Sub-Div. [�Parcel Prim./Sub. Buns.Ideln�tifier (/ �/ / Reg. 42/43 J� fJ��l "� _ �� f >✓ ti�ealty Rol Roll Business ❑ ❑ X APPROPRIATE BOX—One(1)Only REASON FOR APPLICATION ❑Became exempt after return of roll ❑Commercial to residential conversion ❑Razed by fire or demolished after return of roll ❑No longer doing business at this address ❑Mobile unit removed from the municipality ❑Reduced space of premises used for business ❑Unable to pay taxes because of sickness or extreme poverty Period Claimed: From 19_To 19_ Overcharged by reason of gross or manifest clerical error Is shared parking applicable? Yes ❑ No❑ Tax unduly burdensome—Re:By-law passed under �SSec. ,+636a(3) Cl v S �G Details of reason name of applicant nnaaturre/ date telephone Mailing address of applicant G::�n�- TOTAL REALTY BUSINESS ASSESSMENT PARTICULARS ASSESSMENT Realty Portion Business%_Business Assessment Date 19 TREASURER'S REPORT OF TAX LIABILITY REALTY TAX Mill Days❑ Realty Amount of Tax 42/43 P/S Annual Taxes Rate Months Assessment Adjustment Penalty Assessment 42/43 Taxes t t t At Commercial 1 I I - 1 At Residential I t I t 1 Mill Rate Diff. I t I � Reduction❑ I t ancellation❑ Refund❑ Total t USINESS TAX MDays❑ Business Amount of Tenant 42/43 P/S Annual Taxes onths❑ Assessment Tax Adjustment Penalty Suffix Assess. 42143 Taxes Reduction❑ Refund❑ I 1 Cancellation❑ t I t � 1 � 2 New Levy t t I 1 3 New Levy ate 19 Treasury Officer ASSESSOR'S REPORT REALTY No Change❑ 8 ASSESSMENT 19_/ At Commercial Rate $ Decrease❑ At 2 Increase ❑ Effective Date Residential Rate$ - - Decrease C�/ BUSINESS ASSESSMENT: Name&Mailing Address of Person Taxed S R R C BIRTH V Unit Class or to be Taxed Under Sec.636a E O/S E P/S C T Period or Type Realty us % Business X L S Z Yr. Mth. Q of Bus. Portion Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In Bus. From: 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liable From: To: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liable From: To: 3 . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ❑ 52 ❑ 636a ❑ Nil �❑ New Levy Assessed Under Sec.42 ❑ New Levy Assessed Under Sec.43 ❑ Vacant...Hold for New Tenant ) Comments /r�©n /L FC d »2./Y►( 1/� ?�^� �{ 9 itlfti �� d 0 Assessor, l, L,CL4 oar Date d 19 Decisions Made Upon Above Application Approved ❑ (Tax to be adjusted accordingly) Amended and Approved ❑ (Tax to be adjusted accordingly) Not Approved ❑ Application Abandoned❑ REASON Authorized Applicant did not appear❑ Date of Hearing Signature Appeared for Applicant. Application Number Appeared for Municipality COUNCIL OR ASSESSMENT REVIEW COURT COPY Sec. 496 (1) (P D4UNICIPAL Chap. 302 431 MISCELLAKEOt's 495—M Where the treasurer ascertains that certain unconectable taxes are uncollectable, he shall recommend to the council taxes that such outstanding taxes be struck off the roll, and the council may direct the treasurer to strike such taxes off the roll. (2) Notwithstanding subsection (1), the treasurer may Tax Ieotable strike from the roll taxes that by reason of a decision under section by reason of court 496, or of a decision of a judge of any court are unColleCt-decision able. 1972, c. 124, s. 24. 49(;.—(1) An application to the council for the can- r anel ati ns. cellation, reduction or refund of taxes levied in the tear in refunds.etc., respect of �A•hich the application is made may be made—by of taxes ant person, (u) in respect of real property- liable to taxation at the rate levied on commercial assessment as defined in the Ontario Unconditional Grants.•frt that has ceased to x`11 1o.en. f �?y be real property that would be liable to be taxed at such rate; or (b) in respect of real propertt that has become exempt from taxation during the year or during the preceding ti-ear after the return of the assessment roll; or (c) in respect of a building that during the year or during the preceding year after the return of the assessment roll, (i) A,as razed b%- fire, demolition or otherwise, or (ii) was damaged b}.fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage; or (d) in respect of a mobile unit that was removed from the municipality during the year or during the preceding year after the return of the assessment roll; or (e) who is unable to pay taxes because of sickness or extreme poverty; or (,f) who is overcharged by reason of any gross or manifest error that is a clerical error, the tram— position of figures, a typographical error or similar 432 chall 3o2 NIVNICIPAL Sc( 490 (1) (P tyl-w of error, but not an error in judgment in making the a»v,rn •nt upi)n which th • taxe, hav • been levied, or (g) liable for bu.-,ini:�:, Lix who has not carried on bu,tnt, for tht- wh(,it- Nrar, except whr-r� the bu,ine.,> way intended to be or way capabl(,- of being carried on during a part of the year only, or way not carried on for a period of less than three months during the Near bN• reason of repairs to or renovation.-, of the pr(,mi,(-- in which th • buine-, •a, carried on. 1972, c, 124, s. 25, part; 1974, c. 136, s. 25: 1979, c. .50. s. 2 (1); 1979, c. 101, s. 11.- provide-law fotD r (2) The council ma%, by b%--law pried on or before the e_xercitw by 31>t day of December in any- year, provide that the Review Court ment Review Court shall exercise the functions of the of functions of council council under subsections (7 1, (12) and (2 2) and any- such by-la • shall apply to applications made in and after the year in which such by-law-is passed and shall continue so to apply until repealed. Certified (3) The clerk of the municipality shall forthwith for- coplea of by-law W ward certified copies of an\ by law passed under sub- reglsLrar and section (2) and of any bN--Ia\%• passed repealing an • such commib- bv-law to the regional registrar of the Assessment Review Court stoner and to the assessment commissioner. 1973, c. 175, s, 9 (1). Time for (4) The application may be made at any time during making application the year in respect of which the application is made and until the 28th day of February in the following •ear and notice in writing of the application shall be given to the clerk of the municipality who shall, if the municipality has passed a b\--Ia%\• under subsection (2), forthwith forward such notice to the regional registrar of the Assessment Review Court and the regional registrar shall in turn forth- with forward a copy of such notice to the assessment com- missioner. 1973, c. 175, s. 9 (2). Nouce of (5) Notice of an • hearing by the council under this hearing section shall be given by mail by the clerk of the municipality to the applicant not less than fourteen days before the date upon which the application is to be dealt with by the council. Application (6) Where any person who is entitled to apply for the by clerk cancellation, reduction or refund of taxes under clause (f)i fails to apply, the clerk of the municipality may apply in his stead and the provision, of this section apply with necessary modifica- tions to such application. 1972, c. 124, s. 25, part. Sec. 496 (1 1 i \4VNtc IPA L Chap. 302 433 (7) Where the council has not passed a by-law- underPowers ot subsection (2), the council, subject to such restrictions and limitations as are contained in this section, may reject the <'I application or, (a) when- the taxes have• not been paid, cancel thr wholr of the taxes or reduce the taxes: or (L) where the taxe, have been paid in full, order a refund of the whole of the taxe- or ant' part thereof: or (c) when the taxr_ havr been paid in part, order a refund of the whole of the taxe, paid or any part thereof and reduce or cancel the portion of the taxes unpaid. 1972, c. I2.1,s. 25,part: 1973,c. 175,s. 9 (3). > (8) Where a council or the A�,se�,sment Review Court ha, made a decision in any year under subsection (7) to cancel, refund or,,,,,, reduce taxes for that year in respect of a building mentioned in clause (1) (c) and where subsequently the council or the Assessment Review Court. as the case may be, is satisfied that the s building ha-,been reconstructed or repaired and has been returned to use prior to the end of that year, the council or the Assessment Review Court, as the case may be, may direct that such portion as it considers appropriate of the tax reduction or of the taxes that were cancelled or refunded be restored to the collector's roll as taxes owing for that year and such a direction may be made at any time up to the 28th day of February of the immediately following .rear. (9) No direction shall be made under subsection (8) in respect Right to of taxes on anv building without first affording an opportunity to hrannc ; be heard to any person who, according to the collector's roll, would be chargeable for the taxes if a portion thereof were restored d to the collector's roll. (10) The provisions of this section respecting an appeal of a decision made under subsection (7) apply with necessary modifi- cations to a direction made under subsection (8). (11) Taxes restored to a collector's roll for any year pursuant to t'a}ment a direction made under subsection (8) shall, upon notice to the person chargeable therewith, become payable as part of the next installment of taxes payable by that person in that year following the giving of a notice or demand therefor and where no installment remains payable in the year following the giving of the notice or demand or where the notice or demand is given in the next following year, the taxes mentioned in the notice shall become due and payable or in arrears, as the case may be, on the fifteenth day 434 Chap. 302 MUNICIPAL Sec. 496 (11) following the giving of the notice or demand, and where the notice or demand was given in the next following year interest added under section 412 shall accrue from the date that the taxes became due and payable, or in arrears, and not from the 31st day of - December of the year in which the taxes were levied. 1980,c. 74, s. 26 (1). Hearing and (12) Subject to subsection (13), the council shall hear and disposition dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made and the clerk of the municipality shall thereupon cause notice of the decision in such application to be given by mail to the - persons to whom notice of the hearing of such application was given and such notice shall state thereon that such decision may be appealed to the Assessment Review Court within fourteen days of the mailing of such notice. 1972,c. 124,s. 25, part; 1973,c. 175, s. 9 (4); 1980, c. 74, s. 26 (2). Idem (13) Where the council has passed a by-law under sub- section (2), the Assessment Review Court shall hear and dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made. 1973, c. 175, s. 9 (5); 1980, c. 74, s. 26 (3). Appeals (14) An appeal may be had to the Assessment Review Court by the applicant from the derision of the council or - where the council has omitted, neglected or refused to hear or dispose of an application under this section, and such appeal shall be a hearing de novo. 1972, c. 124, s. 25, part. Notice of (15) The person appealing shall personally or by his appeal agent send a written notice of appeal to the regional registrar of the Assessment Review Court, within fourteen days after notice of the decision of the council has been given by the clerk of the municipality under subsection(12),or,within fourteen days after the 30th day of April, where the council has omitted, neglected or refused to deal with an application under this sec- lion. 1972, c. 124, s. 25,part; 1980, c. 74, s. 26 (4). = Notice of (16) Notice of any hearing by the Assessment Review hearing Assessment Court under this section shall be given b_y mail by the Review regional registrar of the Assessment Review Court to the clerk of the municipality and to the applicant not less than fourteen days before the date upon which the application is to be dealt with by the court. 1972, c. 124, s. 25, part. Powers Assessment (17) The Assessment Review Court shall have, with Review court respect to hearings or appeals under this section, the same Dowers as the council has under subsection (7). 1972, c. 124, s. 25, part; 1973, c. 175, s. 9 (6). Sec. 496 (2 2) SIC CICIPAL Chap. 3.02 435 / (18) Notice of the decision of the Assessment Review Notice of � decision of Court shall be given by the regional registrar of the Assess-x�ia court ment Review Court by mail to the persons to whom notice . of the hearing of such application was given, and such notice shall state therein that such decision may be appealed to the county judge within fourteen days of the mailing of such notice. 1972, c. 124,s. 25,part. (19) An appeal may be had to the county judge by the A county applicant or the municipality from the decision of theludge Assessment Review Court or where the Assessment Review Court has omitted, neglected or refused to hear or dispose of an application or appeal under this section and such appeal shall be a hearing de novo and the provisions of subsections 42 (3), (4), (6), (7) and(8)of the.Assessment Act apply R s10 195, with necessan- modifications. 1973, c. 175, s. 9 (7). (20) The person appealing shall personally or by hi,;N t�o agent send a written notice of appeal to the regional registrarcounty)udge of the Assessment Review Court and a copy thereof to the municipal clerk, within fourteen days after notice of the decision of the Assessment Review Court has been given by the regional registrar of the Assessment Review Court under subsection (18), provided that .%-here the municipality appeals it shall send a copy of. the notice of appeal to all persons interested in accordance with this subsection. (2 1) An appeal may be had to the Municipal Board from a Appeals to decision of the county judge under subsection (19) and the provisions of section 47 of the .Assessment Act apply with necessan• modifications. 1972, c. 124, s. 25,part. (22) Where a person makes application for the cancella- Occugant may tion, reduction or refund of taxes in respect of business required pay assessment or assessment under subsection 7 (3) of�X Bf the .Assessment act, the council or the Assessment Review Court, as the case may be, on notice to any person who occupied the premises and carried on business for the whole or any part of the period in respect of which the application is made, mat' direct that a proper proportion of the taxes be levied against such person for the time during which such person «•as in occupation although the name of such person does not appear on the assessment roll in respect of such premises, and in determining the amount payable regard shall be had to the nature of the business carried on. 1972, c. 124, s. 25,part; 1973,c. 175,s. 9 (8). \`I 436 Chap. 302 ?vrtxrcrPar Sec. 496 (23) / Propor- (23) A cancellation, reduction or refund under clause (1) (b) tionate cancellation, shall be for a proportionate part of the taxes based on the number refund.etc of months in the year during which the exemption existed. rdem (24) A cancellation, reduction or refund under clause (1) (c) shall be for a proportionate part of the taxes based on the number of months in the year or years after _7. the building was razed in respect of which taxes were levied. 1972, c. 124, s. 23, part. r Notice of (25) A copy of each notice of- decision referred to in Y decision to — assessment subsections (12) and (18) shall be sent by mail to the assess- assessment commis- sioner ment commissioner by the clerk of the municipality 'or the _ - regional registrar of the Assessment Review Court, as the case may be, at the same time as the notice of decision is given under subsections (12) and (18), provided that failure to send such copy to the assessment commissioner shall not in,,alidate any proceedings taken under this section. 1973, - c. 175, s. 9 (9). _. Recom- 4);,—(1) The treasurer may by filing a notice of the Y mendatfon for increase recommendation with the clerk of the municipality- recom- of taxes where gross error mend to the council that the taxes levied against any per- son be increased in the year in which the recommendation is made, where he ascertains that such person has been undercharged by reason of any gross or manifest error that is a clerical error, the transposition of figures, a typo- graphical error or similar type of error, but not an error in judgment in making the assessment upon which the taxes have been levied. 1972, c. 124, s. 25,dart. By-law to (2) Where the council has passed a by-law under sub- provide for exercise by section 496 (2), the council may by the same by-law or by a Assessment Review Court subsequent by-law provide that the Assessment Review Court of functions of council shall exercise the functions of the council under subsection(5)and where a subsequent by-1aµ is passed,the clerk of the municipality shall forthwith forward a certified copy thereof and of any by-law passed repealing any such by-law to the regional registrar of the Assessment Review Court and to the assessment commissioner. Notices (3) Where the council has provided that the Assess- to be forwarded ment Review Court shall exercise the functions of the council to regional registrar as referred to in subsection (2), the clerk of the municipality and assessment shall forthwith forward to the registrar of the Assessment comie- Review Court, as they are received by him from time to stoner time, all notices filed under subsection (2) and the regional registrar shall in turn forthwith forward a copy of such notices to the assessment commissioner and the provisions of subsections(4), (5), (6), (7)and(8) shall not apply to the recom- mendations to which such notices relate. 1973, c. 175, s. 10(1), part. Sec. 497 (10) MUNICIPAL Chap. 302 437 Notice of � (4) Notice of the recommendation and of the date upon recom- which it is to be dealt with by the council shall be given mendation by mail by the clerk of the municipality to the treasurer and to the person in respect of whom the recommendation i is made not less than fourteen days before the date upon j which the recommendation is to be dealt with by the council. (5) The council may reject the recommendation or may Powers of council increase the taxes to the correct amount, and the amount of the increase, subject to subsection (11), is collectable as if it had been originally- levied and demanded. (6) Forthwith after the council makes its decision, the Notice of decision clerk of the municipality shall cause notice thereof to be given by mail to the person in respect of whom the recommenda- tion was made and such notice shall state therein that the decision may be appealed to the Assessment Review Court within fourteen days of the mailing of such notice. (7) An appeal may be had to the Assessment Review [appeal Court by the person in respect of whom the recommendation was made from the decision of the council and such appeal shall be a hearing de novo. (8) The person appealing shall personally or by his agent appeal of send a written notice of appeal to the regional registrar of the Assessment Review Court, within fourteen days after notice of the decision of the council has been given under subsection (6). of (9) Notice of the appeal and of the date fixed for hearing he g by shall be given by the regional registrar of the Assessment Assessment Review Review Court to the clerk' of the municipality and to the court person appealing not less than fourteen days before the appeal is to be dealt with by the Assessment Review Court. 1972, c. 124, s. 25, part. (10) Where the council has provided that the Assess- datewh n ment Review Court shall exercise the functions of the recd to e da council as referred to in subsection (2), notice of the date dealt with upon which the recommendation is to be dealt with by the Assessment Review Court shall be given by the regional registrar of the Court to the clerk of the municipality and to the person in respect of whom the recommendation is made not less than fourteen days before the date upon which the recommendation is to be dealt with by the Court. 1973, c. 173, s. 10 (1), part. 438 Chap. 302 MUNICIPAL Sec. 497 (11) powers of (11) The Assessment Review Court in dealing with appeals -_ Assessment - Review and recommendations under this section shall have the Court same powers as the council has under subsection (5). 1912, C. 124, s. 25, part; 1973, c. 175, s. 10 (2). _ xotioe of (12) Forthwith after the Assessment Review Court makes decision of Assessment its decision, the regional registrar shall cause notice thereof Review Court to be given by mail to the persons to whom notice was given under subsection (9) or (10), as the case may be, and such notice shall state thereon that the decision may be appealed to the - county judge within ten days of the mailing of such notice. 1972, c. 124, s. 25, part; 1973, c. 175, s. 10 (3). _ When (13) The amount of any increase in taxes is not payable increase of the notice under payable until fourteen days after the mailing subsection (6) or, if an appeal is made to the Assessment Review Court or if the Assessment Review Court deals with the recommendation in the first instance, until ten days after the decision of the Assessment Review Court or, if an appeal is made to the county judge, until ten days after the decision Y of the county judge, and is not subject to any penalties applicable to taxes that are overdue and unpaid until such amount is payable. 1912, c. 124, s. 25, part; 1973, c. 175, - s. 10 (4). Appeals to (14) An appeal may be had to the county judge by or `a county Judge on behalf of the municipality or by the person in respect of whom the recommendation was made from the decision of { the Assessment Review Court or where the Assessment Review Court has omitted, neglected or refused to hear or dispose of an application under this section, and such appeal shall be a hearing de novo and the provisions of subset- R-S o. 1980' tions 42 (3), (4), (6), (7) and (8) of the Assessment Act apply with c. 31 necessary modifications. 1972, c. 124, s. 25, part; 1973, c. 175, s. 10 (5). Notice of (15) The person appealing shall personalh• or by his countyiudge agent send a written notice of appeal to the regional registrar of the Assessment Review Court and a copy thereof to the municipal clerk, within ten days of the mailing of the notice under subsection (12). Appeals to (16) An appeal may be had to the Municipal Board from u.M.B. a decision of the county judge under subsection (14) and the provisions of section 47 of the Assessment Art apply with neces- sary modifications. 1972, c. 124, s. 25, part. Sec. 498 (4) MUNICIPAL Chap, 302 439 (1-,) Neither the council nor the Assessment Review pyiicauon Court shall deal with a recommendation under this section deal obe with if a certificate with respect to current taxes has been issued by the tax collector under this Act before the mailing of the notice of recommendation under subsection (4). 1912, c. 124. s. 25, part; 1973, c. 125, s. 10 (6). (18) A cope of each notice of decision referred to in Notice of decision t subsections (6) and (I2) shall be sent by mail to the assessment assessment commis- commissioner by the clerk of the municipality or the regional sioner regi,trar of the Assessment Review Court, a, the case may be, at thr same time a, the notice of decision i, given under subsections (6) and (12), provided that failure to send such copy to the riser-ment commi—ioncr shall not in- validate any proceeding, taken under this section. 10713, c. 17 5. s. 10 (7). 498.—(1) Where the Government of Canada desires to Payment in lieu of relieve a tenant or user of am• land owned by Her Majesty taxes by Government in right of Canada, or in whick Her Majesty has an interest. of Canada from his personal liability to pay taxes assessed against him, or to provide payment for specific municipal services rendered to such a tenant or user or to Her Majesty, a municipality may agree to accept and matt accept from the Government of Canada an amount of money in lieu of taxes on such tenant or user or payment for such specific municipal services that would otherwise be payable. i (2) The specific municipal services referred to in sub- Municipal section (1) do not include the provision of any right to attend elementary or secondary schools. (3) Where a municipality has agreed to accept and has to abe levied accepted such payment, as provided for in subsection (1), the municipality shall not collect any taxes on or in respect of any person who uses land with respect to which such pay- ment is made. (4) Where moneys are received by a municipality under Distribution of money subsection (1) to relieve a tenant or user of any land owned by Her ?Majesty in right of Canada, or in which Her Majesty has an interest, from his personal liability to pay taxes assessed against him, the amount thereof which, if the taxes had been levied in the usual way, would have been paid to any body for which the council is required by law to levy rates or raise money shall be paid over to such body. 440 Chap. 302 MUNICIPAL Sec. 498 (5) Idem (5) The money received by a municipality under sub- section (1) other than the money paid over to other bodies under subsection (4) shall be credited to the general fund of the municipality. R.S.O. 1970, c. 284, s. 637. Cf omputation time for 99. Where the municipal offices in a municipality are o prop closed on Saturday and the time limited for any proceeding 11m1tedjme or for the doing of any thing in such municipal offices under s�ti,a y this Part expires or falls upon a Saturday, the time so limited shall extend to and the thing may be done on the day next following that is not a holiday. R.S.O. 1970, c. 284, s. 638. PART XXIII MISCELLANEOUS ;~orma 500. Where the forms therefor are not prescribed by this Act, the Ministry may prescribe forms of by-laws, notices and other proceedings to be passed, given or taken under or in carrying out the provisions of this Act, and every by-law, notice or other proceeding that is in substantial conformity -j with the form is prescribed by this Act or the Ministry and that is not calculated to mislead is not open to objection on the ground that it is not in accordance with the form so prescribed. R.S.O. 1970, c. 284, s. 639; 1972, c. 1, s. 1. - f English and 501.—(1) The Minister may, by order, prescribe an English =- French language and French language version of an} form prescribed by or under form. this Act. # $}'-lad's (2) The council of a municipality may, by by-law, provide for Y providin¢ for use the use in the municipality of the version of the form prescribed by J of forms the Minister under subsection(1)in place of the corresponding form prescribed by or under this .Act, and, notwithstanding any other provision in this Act, where a by-law under this subsection is in I force in a municipality the version of the forms provided for in the by-law shall be used in the municipality in place of the corres- ponding forms prescribed by or under this,Act. 1979,c. 63,s. 15. Repeal of 502.—(1) Paragraph 152 of section 210 is repealed on a day to s. 210. par 152 be named by proclamation of the Lieutenant Governor. R.S.O. 1970, c. 284, s. 640. Repeal of (2) Section 229 is repealed on the 1st day of January, s. zzv 1983. 1980, c. 74, ss. 12, 27 (2). Form 3 MUNICIPAL Chap. 302 441 FORM 1 (Section V6(1) I. ••• •• . .............having been elected to the office of........ .. in the municipality of................ ....do swear that I will be faithful and bear true allegiance to Her Majesty Queen Elizabeth 11 (or the reigning sovereign for ikc lime be%ng). Sworn before me at the. . ........... of. . .... ...... .................... in the............of. .............. this.. .. ......day of.. .. ........... R.S.O. 1970, c. 284, Form 2. FORM 2 (Section?Ot CERTIFICATE OF CLERK AS To ELECTION OF REEVE AND DEPUTY REEVE (IF ANY) I, A.B., of............... Clerk of the Corporation of.............. in the County of............... do hereby certify under my hand and the seal of the Corporation that X.Y. was duly elected reeve (or deputy reeve) of the town (township or village, as the case may be), and has made and subscribed the declaration of office and qualification as such reeve (or deputy reeve). A.B. R.S.O. 1970, c. 284, Form 19. 4 FORA 3 (Section 96(1) 1 I... .. .. .. .. .. .. .. .......... .... do solemnly promise and declare that I will truly, faithfully and impartially, to the best of my knowledge and ability,execute the office of.. .............. to which I have been elected in this municipality, that I have not received and will not receive anN, payment or reward, or promise thereof, for the exercise of any partiality or malversation cr other undue execution of such office, and that I will disclose any pecuniar}, interest, direct or indirect as required by and in accordance with the Municipal Conflict of Interest Act, and I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath. 1973, c. 83, s. 12.