BYLAW - Interim Tax Levy (1986) - 19851216 - 281585BY-LAW NUMBER 2815-85
OF THE MUNICIPAL CORPORATION OF THE TOWN OF AURORA
BEING A BY-LAW TO PROVIDE FOR AN INTERIM TAX LEVY IN THE YEAR 1986 AND IN
EACH SUCCEEDING YEAR.
WHEREAS under the provisions of Section 159 of the Municipal Act, R.S.0.1980
C 302, council is authorized to pass a by-law before the adoption of the
estimates in any year, providing that in that year and in each succeeding
year a levy be made before adoption of the estimates of the year;
AND WHEREAS the Council of the Town of Aurora deems it expedient to made the
aforesaid levy in the year 1986 and each succeeding year before the adoption
of the estimates.
NOW THEREFORE the Muni ci pa 1 Counci 1 of the Corporation of the Town of
Aurora ENACTS AS FOLLOWS:
1. That in the year 1986 and in each succeeding year, before the adoption
of the estimates in any such year, a levy shall be made on the whole of
the taxab 1 e assessment for rea 1 property according to the 1 ast revised
assessment roll a sum not exceeding 50 per cent of that which would be
produced by applying to such assessment the total rate for all purposes
1 evi ed in the preceding year on res i denti a 1 rea 1 property of pub 1 i c
school supporters, sewered and non-sewered.
2. That in the year 1986 and in each succeeding year, before the adoption
of the estimates in any such year, a levy shall be made on the whole of
the business assessment according to the last revised assessment roll a
sum not exceeding 50 per cent of that which would be produced by
applying to such assessment the total rate for all purposes levied in
the preceding year on business assessment of public school supporters,
sewered and non-sewered.
3. The Treasurer is hereby authorized and directed to annually establish
and levy a rate to produce the corresponding amounts provided for under
Clauses 1 & 2 of this by-law.
4. The dates for payment of taxes under this by-law shall be as follows:
Due date of 1st instalment: February 28th, 1986
Due date of 2nd instalment: March 2Hh, 1986.
Due date of 3rd instalment: April 30th, 1986
5. In default of payment of the first instalment of taxes or any part
thereof by the day named therein for the payment thereof, the remaining
instalment or instalments shall forthwith become payable.
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BY-LAW NUMBER
Page 2
6. A percentage charge of 1.25 per centum shall be imposed as a penalty for
non-payment of and shall be added to every tax instalment or part
thereof remaining unpaid on the first day following the last day of
payment of each such instalment and thereafter an additional charge of
1. 25 per centum shall be imposed and shall be added to every such tax
instalment or part thereof remaining unpaid on the first day of each
calendar month in which default continues up to and including December
of each year.
7. The tax collector not 1 ater than 14 days prior to the date that the
first instalment is due shall mail or cause to be mailed to the address
of the residence or place of business of each person a notice setting
out the tax payments required to be made pursuant to this by-law, the
respective dates by which they are to be paid to avoid penalty and the
particulars of the penalties imposed by this by-law for late payment.
8. Taxes shall be payable to the Corporation of the Town of Aurora and
shall be paid to the Treasurer's office at 50 Wellington Street West.
9. The Treasurer be and is hereby authorized to accept part payment from
time to time on account of any taxes due and to give a receipt for such
part payment provided that acceptance of any such part payment shall not
affect the collection of any percentage charge imposed and collectable
under Clause 3 in respect to non-payment of taxes or of any instalment
thereof.
10. That this by-law supercedes any previous by-laws and amendments.
c-,
READ A FIRST AND SECOND TIME THIS /(, DAY OF LL~~
c··········
READ A THIRD TIME AND PASSED THIS I{, DAY OF ~ .. ~
MAYOR
1985.
1985.