Loading...
BYLAW - Property Tax Rates 2011 - 20110524 - 533811�I THE CORPORATION OF THE TOWN OF AURORA By law Number 5=4 BEING A BY -LA, W to set,.. and levy the rates of taxation for the taxation year 2011: WHEREAS for the purposes of raising the general local. municipality levy, subsection 312(2) of the Municipal Act, 200i, S.O.2001, c. 25, as amended (the "Act"), provides that a local municipality shall, each year, pass a by-law levying.a separate tax 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 $29,459,900 adopted for the taxation year 2011, 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 Regulations thereto; 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 2011; AND WHEREAS pursuant to Ontario Regulation 400/98, amended to Ontario Regulation 114/11, 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 2011; AND WHEREAS on December 14, 2010, the Council of the Town enacted: By-law Number 5293-10 which levied an Interim Property Tax on the Residential, Multi - Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest classes of property, before the adoption of the estimates for the taxation year 2011; NOW THEREFORE, THE.COUNCILOF THE CORPORATION OF THE TOWN OF AURORA ENACTS AS FOLLOWS: 1. THAT for the property taxation year 2011, 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, -as adjusted by the provisions of the Continued Protection for Property Taxpayers Act, S.O.2000, c. 25, and .which are set out in 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 Number 5293-10 for the taxation year 2011 on the Residential, Multi -Residential,: Commercial, Industrial,, Pipeline, Farmlands and Managed Forest classes of property. Bylaw Number 6338-11 Page 2 of. 3 3. THAT for the payments -in -lieu of taxes due and payable to the Town, the actual amount due to the Town 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 2011, the revenue from which is considered as non -tax revenue for the Town in its . budgets. .4. THAT for the railway right-of-way taxes due and payable to the Town in accordance with Ontario'Regulation387/98, as amended and as established by the Minister of Finance, the actual amount due to the Town•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 2011, the revenue from which is considered as tax revenue for the -Town in its budgets, 5. THAT for the utility transmission line taxes due and payable.to the Town in accordance with Ontario Regulation $87/98, as amended and as established by the Minister of Finance, the actual amount due to the Town 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 2011, 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 Act, be due and payable in two instalments on Monday, July:25, 2011 and Monday,. September 26, 2011, These due dates are subject to amendment by the Director of Corporate & Financial Services - Treasurer, or his designate, if required, to meet the statutory notice period set out; in section 343 of the Act, 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, 2011, and continuing as required until and including December 31, 2011, 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 portionthereof as at the first day of each calendar month following the instalment date. J 10. THAT if any taxes levied pursuantto this By-law _remain unpaid on the.frst 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'hall be levied, and likewise again on the first day of each month thereafter for. as long as there are taxes remaining unpaid. By-law Number. 6338-11 Page 3 of 3 11. THAT partial payments are to be applied to accounts in accordance with section 347 of'the Act. Despite the provisions of subsection 347(3) of the 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. 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 thereto shall be and form a part of this By-16w.. 14. THAT where there is a conflict between. a provision(s) of this By-law and any other by-law of the Town, 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. 1.6. THAT the provisions of this By-law shall come into full force and effect on the. date of final passage hereof. READ A FIRST AND SECOND. TIME THIS 24th DAY OF MAY, 2011. READ A THIRD TIME AND FINALLY PASSED THIS2,0h DAY OF MAY, 2011. G - FFREY � AYOR JOHN D. H;, TOWN CLERK as to.Tom YvLqPfServkw ca,.,.®►.,w �`� lV fin.— __ _ Schedule A to By4aw $338-11 TQ" CIF AURORA 2011 PROPERTY TAX RATES AND RATES FOR PAYMENTS-iN-LIEU OF TAXES May 17; ZD10. TAX;CLASS QUALIFIER 2011 Town Rate Residential Taxable: Full RT 0.358495% Multi -Residential Taxable: Full MT 04358495% Commercial Taxable: Full CT 0.409795% Commercial Taxable;>Excess Land Cu 0.286857% Commercial Taxable: Vacant Land CX . 0.28.6857%0 Office Buildings Taxable: Full DT 0.409795% Office Buildings Taxable: Excess Land DU 0.286857% ' Shopping Centre Taxable: Full - ST 0.409795%: Shopping Centre Taxable: Excess Land SU 02868576/6 Commercial New Construction Taxable: Full:. ' XT . J 0.409795% Commercial New Construction Taxable: Excess Land XU 0-286857% Shopping Centre New Construction Taxable: Full 27 0.409795% Shopping Centre New. Construction Taxable: Excess Land ZU' 0.286857% Industrial Taxable: Full IT 0.476977% Industrial Taxable: Full Shared as PIL m 0.476977% Industrial Taxable: Excess Land iU 0.310035% Industrial Taxable: Vacant Land IX 0.310035% i Industrial Taxable: Full (New Construction..JT 0.476977% Large Industrial Taxable: Full. LT .. 0.476977% Pipelines Taxable: Full PT 0.329457% farm Taxable: Full FT 0.089624% Managed Forests Taxable: Full TT 0.089624%. Railway Right -of --Way Taxable: Full WT. $ 266.61 Railway Right -of Way - Trf Educ to Town WT Utility Trans/Distrib Taxabl.: FuII-$hared as PIL UH $ 363.73 ]WIlity Trans101sT Srib = if Edoc to Town . ` UH PAYMENT IN LIEU CLkSS QUAUF,IER 2011 Tbwln Rate Residential PIL General Rate RG :06358495%q Multi -residential PIL General Rate MG 0.35.8495.% Commercial PIL Full Rate CF 0.409.795% 'commercial OIL General Rate CO 0.409795% Commercial PIL Tenant of.the Province CP 0.409795% Commercial PIL General Rate" Excess Land CW 0.2868.57% Railway Right -of -Way PIL General Rate WG $ 266.61 Transfer Non -shared Education To Town...