BYLAW - Levy Interim Property Taxes 2011 - 20101214 - 529310THE CORPORATION OF THE TOWN OF AURORA
By-law Number 5293-10
BEING A BY-LAW to levy
Interim Property Taxes for
the 20111axation year.
WHEREAS subsection 317(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended (hereinafter the "Act"), provides that a local municipality, before the adoption
of estimates for the year under section 290 of the Act, may pass a by-law levying
amounts on the assessment of property in the local municipality rateable for local
municipality purposes;
AND WHEREAS subsection 317(2) of the Act, provides that a by-law under subsection
317(1) shall be. passed in the year that the amounts are to be levied or may be passed
in November or December. of the previous year if it provides that it does not come into
force until aspecified day in the following year,
AND WHEREAS the. Council of The Corporation of the Town of Aurora (hereinafter
the "Town") has not adopted estimates for the year 2011 and wishes to pass a by-law
levying amounts on the assessment of property in the Town in accordance with
subsection 317(1) .of the Act (hereinafter the "Interim Property Tax");
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
AURORA ENACTS AS FOLLOWS-
1. THAT the Town shall levy an Interim Property Tax in 2011.
2. THAT the Interim Property Tax may be levied under this By-law on a property that
is rateable for local municipality purposes for the current tax year, but which was
not rateable for local municipality purposes for the prior tax year, including
assessment of property that is added to the assessment roll after this By-law is
passed.
3. THAT the Interim Property Tax rate will be an amount equal to fifty percent (50%)
of the total amount of taxes for municipal and school purposes levied on the
rateable property for the previous year.
4. THAT the Treasurer of the Town shall send to each person so taxed, a printed bill
specifying. the amounts and due dates of amounts payable by the taxpayer.
5. THAT the Treasurer of the Town shall send the property tax bill to the taxpayer's
residence or place of business unless the taxpayer directs the Treasurer, in
writing,;to send the bill to an'alternate address, in which case it shall be senfto the
requested alternate address, until revoked, by the taxpayer in writing.
6. THAT the Interim Property Tax levied by this By-law shall be due and payableto
the Treasurer in installments on February 22, 2011 and April 25, 2011, and shall
be paid. at the Town of Aurora Municipal Office located at 1- Municipal Drive,
Aurora, Ontario or to,a financial institution to the credit of the Treasurer, Town of
Aurora. Properties registered for the Pre -authorized Tax Payment Plan program
will have Interim Property Tax levied by this By-law due and payable in automatic
installments on the last business day of each calendar month, commencing on
January 31, 2011, and such Pre -authorized Tax Payment Plan installments shall
be subject to adjustment as set out in paragraph 10 of this By-law.
7. THAT if the Interim Property Tax levied on any class of property or any
installments thereof which are due and payable in accordance with this By-law,
remain unpaid on the due date, interest of one and one quarter percent (1.25%)
(being fifteen percent (15%) per annum) of the unpaid Interim Property Tax shall
be imposed on the first day of the default, or within five (5) business days of the
default.
8. THAT on the first day of the next calendar month following the due date and every
month thereafter for so long as there is Interim Property Tax remaining unpaid,
interest in the amount of one and one quarter percent (1.25%) (being fifteen
percent (15%) per annum) shall be imposed on the Interim Property Tax
remaining unpaid. Interest shall not be charged in respect of any installment
which was due in the prior month, but for which interest has been imposed in the
current month:
9. THAT all payments, including partial payments, shall be applied to accounts on a
consistent basis.
10. THAT the Treasurer of the Town is hereby delegated the power and authority to
adjust the amount of the Interim Property Tax levied on a property to the extent
that the Treasurer considers appropriate, where the. Treasurer is of the opinion
that the Interim Property Tax levied on a property is too high or too low in relation
to the estimate of the total taxes that will be levied on the property for the year
2011; and more particularly, the Treasurer may do so for all properties described
in paragraph 2 above and those properties registered for the Pre -authorized Tax
Payment Plan program.
11. THAT this By-law does not come into force and effect until January 1, 2011.
READ A FIRST AND SECOND TIME THIS 14TH DAY OF DECEMBER, 2010.
READ A THIRD TIME AND FINALLYPASSED THIS 14TH DAY OF DECEMBER
2010.
1
GFOFFREYIDAWE, MAYOR
JOHN D. H,TOWN CLERK
roved as to form
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