BYLAW - Interim Tax Levy in the Year 1999 - 19990210 - 403699FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4036-99.F
BEING A BY-LAW to provide
for an interim tax levy in the
year 1999.
WHEREAS Section 370(8) of the Municipal Act, R.S.O. 1990, Chap. M.45, as amended
authorizes the Council of a local municipality to pass a by-law to impose an interim levy, prior
to the adoption of the estimate for the year,
AND WHEREAS the municipal Council of the Corporation of the Town of Aurora wishes to
impose an interim levy upon the "non-capped" classes of property as authorized by Ontario
Regulation 711198.
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE
TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT an interim levy of .1735295% is hereby imposed and levied on the whole of the
assessment for real property in the "FT" (farmlands) class, according to the last revised
assessment roll, being a sum not exceeding fifty percent (50%) of that which would be
produced by applying to such assessment the total rate for all purposes levied in 1998 on the
real property.
2. THAT an interim levy of 1.3999755% is hereby imposed and levied on the whole of the
assessment for real property in the "PT" (pipelines) class, according to the last revised
assessment roll, being a sum not exceeding fifty percent (50%) of that which would be
produced by applying to such assessment the total rate for all purposes levied in 1998 on the
real property.
3. THAT an interim levy of .6941195% is hereby imposed and levied on the whole of the
assessment for real property in the "RT" (residential) class, according to the last revised
assessment roll, being a sum not exceeding fifty percent (50%) of that which would be
produced by applying to such assessment the total rate for all purposes levied in 1998 on the
real property.
4. THAT an interim levy of .1735295% is hereby imposed and levied on the whole of the
assessment for real property in the "TT" (managed forest) class, according to the last
revised assessment roll, being a sum not exceeding fifty percent (50%) of that which would
be produced by applying to such assessment the total rate for all purposes levied in 1998 on
the real property.
5. THAT an interim levy of $0.748 per acre is hereby imposed and levied on the whole of the
assessment for real property in "WT" (railway right of way) class, according to the last
revised assessment roll, being a sum not exceeding fifty percent (50%) of that which would
be produced by applying to such assessment the total rate for all purposes levied in 1998 on
the real property.
By-law No. 4036-99.F Page2
6. For the purposes of calculating the total taxes in 1998 under paragraphs 1 to 5, if any taxes
were levied in 1998 for only part of the year because assessment was added to the
assessment roll during 1998, an amount shall be added equal to the additional taxes that
would have been levied if the taxes had been levied for the entire year.
7. Taxes may be levied under this by-law on a property that is rateable for local municipality
purposes for the current tax year, even if the property was not rateable for local municipality
purposes for the prior year, including assessment of property that is added to the assessment
roll after the by-law is passed.
8. The said interim tax levy shall become due and payable in two installments as follows:
First Installment:
Second Installment
Friday, March 5, 1999
Friday, April 30, 1999
9. On all taxes which remain unpaid on the due date, a penalty of one and one quarter per cent
(1 1A% )(15% per annum) of the taxes remaining unpaid shall be levied on the first day of
each calendar month thereafter in which the default continues until December 31, 1999.
10. That all taxes payable under the Pre-Authorized Tax Payment Plan, shall be due and payable
· on the last business day of each calendar month, starting in January and continuing until
September in the year 1999.
11. (a) On all taxes levied pursuant to this bylaw remaining unpaid as at December 31, 1999,
interest at the rate of one and one quarter per cent (1 IA % )(15% per annum) of the unpaid
taxes shall be levied from December 31, 1999 and for each month or fraction thereof until
such taxes are paid.
(b) On all other taxes levied by any by-law that remain unpaid as at the date of passing of
this by-law, shall have interest charged at the same rate of one and one quarter per cent (1
IA %) per month (15% per annum) calculated on the unpaid taxes, on the first day of each
calendar month for so long as the taxes remain unpaid.
12. Penalties and interest added on all taxes of the interim tax levy in default shall become due
and payable and shall be collected forthwith as if the same had originally been imposed and
formed part of such unpaid interim tax levy.
13. The collector may mail or cause the same to be mailed to the residence or place of business
of such person indicated on the last revised assessment roll, a written or printed notice
specifying the amount of taxes payable.
14. In default of payment of any installment by the day named for payment thereof, the
subsequent installments shall forthwith become payable.
By-law No. 4036-99.F Page 3
READ A FIRST AND SECOND TIME THIS lOth DAY OF FEBRUARY 1999.
READ A THIRD TIME AND FINALLY PASSED THIS lOth DAY OF FEBRUARY 1999.
L.