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BYLAW - Tax Rates 2010 - 20100525 - 523310THE CORPORATION OF THE TOWN OF AURORA By-law Number 5233-10 BEING A BY-LAW to set and levy the rates of taxation for the taxation year 2010. WHEREAS for the purposes of raising the general local municipality levy, subsection 312(2) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides that a local municipality shall, each year, pass a by-law levying a separate rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes; AND WHEREAS the Council of The Corporation of the Town of Aurora (the "Town") considers it necessary and desirable to levy certain tax rates on the whole of the rateable property according to the last revised assessment roll for the Town for the purpose of raising the Town's estimated expenditures of $27,405,100.00 adopted for the year 2010, and the said tax rates are included in the tax rates set out in Schedule "A" to this By-law; AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act, R.S.O. 1990, c. A.31, as amended, and the Regulations made thereunder; AND WHEREAS The Corporation of the Regional Municipality of York has approved the tax rates and tax ratios to raise its estimated expenditures adopted for the year 2010; AND WHEREAS pursuant to Ontario Regulation 400/98 made under the Education Act, R.S.O. 1990, c. E.2, as amended, the Minister of Finance has established the Education Tax Rates for all property classes for the year 2010; AND WHEREAS on December 8, 2009, the Council of the Town enacted By-law 5192- 09, which By-law assessed an Interim Tax Levy on Residential, Multi -Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest classes of property, before the adoption of the estimates for the 2010 year; NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE TOWN OF AURORA ENACTS AS FOLLOWS: 1. THAT for the property taxation year 2010, the Town shall levy upon the Residential Assessment, Multi -Residential Assessment, Commercial Assessment, Industrial Assessment, Pipeline Assessment, Farmland Assessment and Managed Forest Assessment the rates of taxation per current value assessment, which are adjusted pursuant to the provisions of the Assessment Act and are as set out in the Schedule "A" to this By-law; 2. THAT the levy provided for in Schedule "A" to this By-law shall be reduced by the amount of the interim property tax levy set out in By-law 5192-09 for the taxation year 2010 on the Residential, Multi -Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest classes of property; 3. THAT the actual amount due and payable to the Town for the payments -in -lieu By-law 5233-10 Page 2 of 3 of taxes shall be based on the assessment roll as returned and the rates as prescribed in Schedule "A" to this By-law for the taxation year 2010, the revenue from which is considered as non -tax revenue for the Town in its budgets; 4. THAT with respect to the railway right-of-way taxes, the actual amount due and payable to the Town in accordance with Ontario Regulation 387/98, as amended, shall be based on the assessment roll as returned and the rates as prescribed in Schedule "A" to this By-law for the taxation year 2010, the revenue from which is considered as tax revenue for the Town in its budgets; 5. THAT with respect to the utility transmission line taxes, the actual amount due and payable to the Town in accordance with Ontario Regulation 387/98, as amended, shall be based on the assessment roll as returned and the rates as prescribed in Schedule "A" to this By-law for the taxation year 2010, the revenue from which is considered as tax revenue for the Town in its budgets; 6. THAT all rates and taxes levied under the authority of this By-law shall, pursuant to section 342 of the Municipal Act, 2001, be due and payable in two instalments on Monday, July 26, 2010 and Friday, September 24, 2010. These due dates are subject to amendment by the Director of Corporate & Financial Services - Treasurer or his designate, if required, to meet the notice period set out in section 343 of the Municipal Act, 2001, and may be changed for all properties in any or all property tax classes, but not for individual tax accounts; 7. THAT all taxes payable to the Town under the Pre -authorized Tax Payment Plans shall be due and payable on the last business day of each calendar month, starting in January, 2010, and continuing as required until and including December 31, 2010, in the manner established for each of the said Plans; 8. THAT the Director of Corporate & Financial Services - Treasurer or his designate shall add to the Collector's Roll all or any municipal charges in arrears for water and sewer billings, cutting weeds, property standards infractions, or any other charges which should be levied pursuant to any statute or by-law against the respective properties chargeable therewith, and that the same shall be collected in the same manner and at the same time as all other rates or levies; 9. THAT a late payment penalty charge at the rate of one and one quarter percent (1.25%) shall be levied on the non-payment of any instalment of the taxes or any portion thereof as at the first day of each calendar month following the instalment date; 10. THAT if any taxes levied pursuant to this By-law remain unpaid on the first day of the month following the date a late payment penalty charge was added pursuant to section 9 of this By-law, interest at the rate of one and one quarter percent (1.25%) of the unpaid taxes as at the date of calculation shall be levied, and likewise again on the first day of each month thereafter for as long as there are taxes remaining unpaid; 11. THAT partial payments are to be applied to accounts in accordance with section 347 of the Municipal Act, 2001. Despite the provisions of subsection 347(3) of that Act', the Director of Corporate & Financial Services- Treasurer or his designate shall apply all payments received, including partial payments, to accounts in a consistent manner; By-law 5233-10 Page 3 of 3 12. THAT the Director of Corporate & Financial Services - Treasurer or his designate is hereby authorized to mail or cause to be mailed the notices specifying the amount of taxes payable by a person liable for property taxes, addressed to them at their place of residence or place of business; 13. THAT Schedule "A" attached to this By-law shall be and form a part of this By- law; 14. THAT where there is a conflict between a provision(s) of this By-law and any other by-law of the Town of Aurora, the provision(s) of this By-law shall prevail to the extent of the conflict; 15. THAT in the event any part or provision of this By-law, including any part or provisions of a Schedule(s), is declared by a court of competent jurisdiction to be void, illegal or invalid, the offending part or provision shall be considered as separate, severable and struck out from the remaining parts or provisions of this By-law, which parts or provisions shall remain valid, binding and of full force and effect; and 16. THAT the provisions of this By-law shall come into force and take effect upon third reading of this By-law. READ A FIRST AND SECOND TIME THIS 25t' DAY OF MAY, 2010. READ A THIRD TIME AND FINALLY PASSED THIS 25" DAY OF MAY, 2010. ,rnv 9$trrgorn� U Se+vlcts Stgnatwr — G Data L ka'� PHYLLIS M. MORRIS, MAYOR H, TOWN Schedule A to By -Law 5233-10 TOWN OF AURORA 2010 Property Tax Rates and Rates for Payments -in -Lieu of Taxes May 26, 2010 TAXABLE PROPERTY CLASSES QUALIFIER 2010 TOWN RATE ential/Farm Taxable Full Rate RT - 0.00368518 Residential Taxable Full Rate - - MT 0.00358518 tercial Taxable Full Rate CT 0.00423051 Partial Taxable Excess Land Rate CU - 0.00296136 Porclai Taxable Vacant Land Rate CX 0.00296136 Buildings Taxable Full Rate DT 0.00423051 Buildings Taxable Excess Land Rate DU 0.00296136 Ping Centre Taxable Full Rate ST 0.00423061 Ping Centre Taxable Excess Land Rate SU 0.00296136 Percial New Construction Taxable Full Rate XT 0.00423051 Partial New Conviction Taxable Excess Land Rate XU 0.00296136 . Ping Centre New Construction Taxable Full Rate ZT O.OIM23051 Ping Centre New Construction Taxable Excess Land Rate ZU 0.00296136 vial Taxable Full Rate IT 0.00488888 rial Taxable Full Rate Share like a PIL IH . 0.00486688 rial Taxable Excess Land Rate .. IU - 0.00316347 Mai Taxable Vacant Land Rate IX 0.00316347 rlal Taxable Farmland Awaiting Development Rate 11 0.00089630 dal Taxable New Construction Taxable Full Rate JT 0.00486688 Industrial Taxable Full Rate LT 0.00486688 Pes Taxable Fall Rate PT 0.00329478 mds Taxable Full Rate FT 0.00089$30 ed Forests Taxable Full Rate TT 0.00089830 y Rights of Ways (per acre) WT $ 262.32 Transuil elon Lines (per acre of corridor UH $ 357.87. PAYMENTIEags Residential/Farm PIL General Rate RG 0.00358518 . Multi-resldentlal PIL General Rate MG 0.00358518 Commercial PIL Full Rate CF 0.00423051 Commercial PIL General Rate CG 0.00423051 Commercial PIL Full Rate Tenant of the Province OP 0.00423051 Railway Rights ofWay (per acre) WG $ . 262.32 For all properties, taxes are calculated by multiplying the assessed value by the appropriate rate above. Example caloulation: $100,000 RT assessment x 0.00358518 = $358.52 of Aurora portion taxes due.