BYLAW - Provide for Interim Tax Levy in the Year 1997 - 19970115 - 378297F, ____ __
THE CORPORATION OF THE TOWN OF AURORA
By-law Number 3782-97.F
BEING A BY-LAW to provide for an
interim tax levy in the year 1997 and
in each succeeding year.
WHEREAS, under the provisions of Section 156 of the Municipal Act, R.S.O. 1990,
Chapter M.45, 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 make the
aforesaid levy in the year 1997 and each succeeding year before the adoption of the estimates;
NOW THEREFORE, the Municipal Council of the Corporation of the Town of Aurora
ENACTS AS FOLLOWS:
l. That in the year 1997 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 assessment for
real property, 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 residential real property of public
school supporters.
2. That in the year 1997 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.
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 and 2 of this by-
law.
4. The dates for payment of taxes under this by-law shall be during the final week of
February, March and April of each year.
5. In default of 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 l. 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 21 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.
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8. Taxes shall be payable to tbe Corporation of tbe Town of Aurora and shall be paid to
tbe Treasurer's office.
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 tbat
acceptance of any such part payment shall not affect tbe collection of any percentage
charge imposed and collectible under Clause 3 in respect to non-payment of taxes or
of any installment tbereof. ·
10. That tbis by-law supersedes any previous by-laws and amendments.
READ A FIRST AND SECOND TIME THIS 15th DAY OF January, 1997.
READ A THIRD TIME AND FINALLY PASSED THIS 15th DAY OF January, 1997.
L.