BYLAW - Set and Levy Taxation Rates 2012 - 20130522 - 541212A
THE CORPORATION OF THE TOWN OF AURORA
By-law Number 5412-12
BEING A BY-LAW to set
and levy the rates of
taxation for the taxation
year 2012.
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 (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 $31,515,900 adopted for the
taxation year 2012, 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 Regional Municipality of York has approved the tax rates and tax
ratios to raise its estimated expenditures adopted for the year 2012;
AND WHEREAS pursuant to Ontario Regulation 400/98, amended to Ontario
Regulation 60/12, 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 2012;
AND WHEREAS on January 24, 2012, the Council of the Town enacted By-law
Number 5399-12 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 2012;
NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE TOWN OF
AURORA ENACTS AS FOLLOWS:
1. THAT for the property taxation year 2012, 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 5399-12
for the taxation year 2012 on the Residential, Multi -Residential, Commercial,
Industrial, Pipeline, Farmlands and Managed Forest classes of property.
By-law Number 5412-12 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 2012,
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 Regulation 387/98, 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 2012, 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 387/98, 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 2012, 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 Wednesday,
July 25, 2012 and Monday, September 24, 2012 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, 2012, and continuing as required until and including
December 31, 2012, 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 theSewith 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.
Schedule A to By-law 5412-12
TOWN OF AURORA
2012 PROPERTY TAX RATES AND RATES FOR PAYMENTS -IN -LIEU OF TAXES
TAX CLASS
IQUALIFIERI
2012
Town Rate
Residential Taxable: Full
RT
0.359788%
Multi -Residential Taxable: Full
MT
0.359788%
New Multi -Residential Taxable: Full
NT
0.359788%
Commercial Taxable: Full
CT
0.401955%
Commercial Taxable: Excess Land
CU
0.281368%
Commercial Taxable: Vacant Land
CX
0.281368%
Office Buildings Taxable: Full
DT
0.401955%
Office Buildings Taxable.: Excess Land
DU
0.281368%
Shopping Centre Taxable: Full
ST
0.401955%
Shopping Centre Taxable: Excess Land
SU
0.281368%
Commercial New Construction Taxable: Full
XT
0.401955%
Commercial New Construction Taxable: ExcessLand
XU
0.281368%
Shopping Centre New Construction Taxable: Full
ZT
0.401955%
Shopping Centre New Construction Taxable: Excess Land
ZU
0.281368%
Industrial Taxable: Full
IT
0.472188%
Industrial Taxable: Full Shared as PIL
IH
0.472188%
Industrial Taxable: Excess Land
IU
0.306921%
Industrial Taxable: Vacant Land
IX
0.306921 %
Industrial Taxable: Full (New Construction
JT
0.472188%
Large Industrial Taxable: Full
LT
0.472188%
Pipelines Taxable: Full
PT
0.330645%
Farm Taxable: Full
FT
0.089947%
Managed Forests Taxable: Full
TT
0.089947%
Railway Right -of -Way Taxable: Full
WT
$ 270.65
Utility Trans/Distrib Taxable: Full -Shared as PIL
UH
$ 369.24
PAYMENT IN LIEU CLASS
QUALIFIER
2012
Town Rate
Residential PIL General Rate
RG
0.359788%
Multi -residential PIL General Rate
MG
0.359788%
Commercial PIL Full Rate
CF
0.401955%
Commercial PIL General Rate
CG
0.401955%
Commercial PIL Tenant of the Province
CP
0,401955%
Commercial PIL General Rate - Excess Land
CVII
0.281368%
Railway Right -of -Way PIL General Rate
WG
$ 270.65
Transfer Non -shared Education To Town
For all properties, taxes are calculated by multiplying the assessed value by the appropriate rate above.
Example calculation: $100,000 RT assessment x .359788%= $359.79 of Aurora portion of taxes due.
By-law Number 5412-12 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 hereto 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, 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 j u risdiction 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.
16. 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 22"d DAY OF MAY, 2012.
READ A THIRD TIME AND FINALLY PASSED THIS 22"d DAY OF MAY, 2012.
F W�11 AIR�' �I
Eel 1011 e 4 U'l 0 1 =1+-
Alp rovedas to gorm
s �lke;AASe�
rgaa-f�[�j��5 �+—
mate: