BYLAW - Interim Tax Levy - 19900110 - 316490BY-LAW NUMBER 3164-90
OF THE CORPORATION OF THE TOWN OF AURORA
BEING A BY-LAW to provide for an
interim tax levy in the year 1990
and in each succeeding year.
WHEREAS, under the provisions of Section 159 of the Municipal Act, R.S.O.
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 )t expedient to make
the aforesaid 1 evy in the year 1990 and each succeedi nq year before the
adoption of the estimates;
NOW THEREFORE, the Municipal Council of the Corporation of the Town of
Aurora ENACTS AS FOLLOWS:
1. That in the year 1990 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 levied in the preceding year on residential real property
of public school supporters, sewered and non-sewered.
2. That in the year 1990 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 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 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 estab 1 ish
and 1 evy a rate to produce the corresponding amounts provided for
under Clauses 1 and 2 of this by-law.
4. The dates for payment of taxes under this by-law shall be as follows:
Due date of 1st installment:
Due date of 2nd installment:
Due date of 3rd installment:
February 28, 1990
March 30, 1990
Apri 1 30, 1990
5. In default o'f payment of the first installment of taxes or any part
thereof by the day named therein for the payment thereof, the
remaining installment or installments shall forthwith become payable.
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 installment or part
thereof remaining unpaid on the first day following the last day of
payment of each such installment and thereafter an additional charge
of 1. 25 per centum shall be imposed and shall be added to every such
tax installment 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 later than 14 days prior to the date that the
first installment 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.
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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
collectible under Clause 3 in respect to non-payment of taxes or of
any installment thereof.
10. That this by-law supersedes any previous by-laws and amendments.
READ A FIRST AND SECOND TIME THIS /6~ DAY OF January, 1990.
READ A THIRD TIME AND FINALLY PASSED THIS /0-r:i:._ DAY OF January, 1990.
J. ~CLERK