BYLAW - 2003 Property Tax Rates - 20030513 - 443303FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4433-03.F
BEING A BY-LAW to Set
and Levy the Rates of
Taxation for the Year
2003.
WHEREAS it is necessary for the Council of the Corporation of the Town of Aurora (the
"Town") to levy pursuant to the Municipal Act, 2001 S.O. 2001 c. 25 as amended (the
"Act"), 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 adopted for the year 2003, and these tax rates are included in the tax rates
shown on 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 chA31 as amended and Regulations thereto;
AND WHEREAS The Regional Municipality of York has approved the tax rates to raise
their estimated expenditures adopted for the year 2003, an these tax rates are included
in the tax rates shown on Schedule "A" to this by-law;
AND WHEREAS pursuant to Ontario Regulation 400/98 as amended by Ontario
Regulation 74/03, the Minister of Finance has established the Education Tax Rates for
all property classes for the year 2003, and these tax rates are included in the tax rates
shown on Schedule "A" to this by-law;
AND WHEREAS an Interim Tax Levy was made on the Residential & Farm, Multi-
Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest classes of
property, before the adoption of the estimates for 2003 year;
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE
TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT for the year 2003, The Corporation of the Town of Aurora shall levy upon
the Residential & Farm 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 Bill 140, as set out in the
Schedule "A" attached to this By-law;
2. THAT the estimates for the current year are as set forth in Schedule "A" attached
to this by-law;
3. THAT the levy provided for in Schedule "A" attached to this By-law shall be
reduced by the amount of the interim levy for 2003 on the Residential & Farm,
Multi-Residential, Commercial, Industrial, Pipeline, Farmlands and Managed
Forest classes of property;
4. THAT for the payments-in-lieu of taxes due to The Corporation of The Town of
Aurora, the actual amount due to The Corporation of the Town of Aurora shall be
based on the assessment roll and the tax rates as prescribed in Schedule "A" for
the year 2003.
5. THAT for the railway rights of way taxes due to The Corporation of the Town of
Aurora in accordance with the Regulations as established by the Minister of
Finance, the actual amount due to The Corporation of the Town of Aurora shall
be based on the assessment roll and the tax rates as prescribed in Schedule "A"
for the year 2003.
By-law No. 4433-03.F Page 2
6. THAT for the utility transmission line taxes due to The Corporation of the Town of
Aurora in accordance with the Regulations as established by the Minister of
Finance, the actual amount due to The Corporation of the Town of Aurora shall
be based on the assessment roll and the tax rates as prescribed in Schedule "A"
for the year 2003.
7. THAT all taxes levied under the authority of this By-law, shall be due and payable
in two instalments one during the final week of July (July 25th) and one during the
final week of September (September 24th), 2003. These due dates are subject to
amendment by the Treasurer, if required, to meet the statutory notice period
required in the Act.
8. THAT all taxes payable under the Pre-authorized Tax Payment Plan, shall be
due and payable on the last day of each calendar month, starting in January and
continuing until September, 2003.
9. THAT the Treasurer shall add to the Collector's Roll all or any Municipal charges
in arrears for Water and Sewer Billings, Cutting Weeds, Property Standard
Infractions, or any other charges which should be levied pursuant to any Statue
or By-law against the respective properties chargeable therewith and that the
same shall be collected by the Tax Collector in the same manner and at the
same time as all other rates or levies.
10. THAT interest at the rate of one and one quarter percent (1.25%), (15.0% per
annum), shall be levied on the non-payment of any instalment of the taxes or any
portion thereof on the first day of each calendar month following default, but not
after the 31st day of December, 2003.
11. THAT if any taxes levied pursuant to this by-law remain unpaid as at December
31,2003, interest at the rate of one and one quarter percent (1.25%) (15.0% per
annum) of the unpaid taxes shall be levied from January 1st, 2004 for each month
or fraction thereof until such taxes are paid.
12. THAT if in default of any instalment by the day named for payment thereof, the
subsequent instalments shall forthwith become due and payable.
13. THAT the Tax Collector 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.
14. THAT the Treasurer shall apply all payments received, including partial payments
to accounts on a consistent basis.
15. THAT Schedule "A" attached hereto shall be and form a part of the By-law.
16. THAT the provisions of this By-law shall come into force and take effect upon
third reading thereof.
17. THAT all by-laws or parts thereof inconsistent with the provisions of this by-law
be and the same are hereby repealed.
READ A FIRST AND SECOND AND THIRD TIME THIS 13'h DAY OF MAY, 2003.
CLERK
(
TAX CLASS
Residential Taxable: Full
MultiwResidential Taxable: Full
Commercial Taxable: Full
Commercial Taxable: Excess Land
,Commercial Taxable: Vacant Land
Shopping Centre Taxable: Full
Shopping Centre Taxable: Vacant Land
Industrial Taxable: Full
Industrial Taxable: Full Shared as PIL
Industrial Taxable: Excess Land
Industrial Taxable: Vacant Land
Industrial Taxable: Farmland 1
Large Industrial Taxable: Full
Pipelines Taxable: Full
Farm Taxable: Full
Managed Forests Taxable: Full
Railway Right-of~WayTaxable: Full
Utility Trans/Distrib Taxable: Fuii..Shared as PIL
Utility Trans/Disrib-Trf Educ to Town
Total
PAYMENflNLIEU CLASS
Residential PIL General Rate
Commercial PIL Full Rate
Commercial PIL General Rate
Commercial PIL Tenant of the Province
Industrial PIL Full Rate
Railway Right-of-Way PIL General Rate
Transfer Non-shared Education To Town
Total
TOWN OF AURORA
2003 PROPERTY TAX RATES
SCHEDULE "A' TO BY-LAW 4433.03.F
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Education
Tax Rates
· o.oo33sooo /H J it*~
TOTAL
2003 RATE
. 2.736297%
""'"""~· """~.-~ .. it 1.915408% H.. . ~~~i 1.915408%
::::::::::::::::::::::::::::::::::
.... , ... , ... ,. """''''" ;;;•;;; 2.736297%
·; $ 1,208.66.
Education
Tax Rates
• 1.915408%
. 3.189156%
i" 3.189156%
. '• 2.072951%
'2.072951%
I 0.305917%
..• 3.189156%
. 2.603431%
.. 0.305917%
. 0.305917%
TOTAL
2003RATE
• 0.888665%
2.736297%
0.977532%
2.736297%
3.189156%