BYLAW - Set&Levy Rate of Taxation - 20040525 - 454004FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4540-04.F
BEING A BY-LAW to Set
and Levy the Rates of
Taxation for the Year
2004.
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 2004, 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 ch.A.31 as amended and Regulations thereto;
AND WHEREAS The Regional Municipality of York has approved the tax rates and tax
ratios to raise their estimated expenditures adopted for the year2004, 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 134/04, the Minister of Finance has established the Education Tax Rates for
all property classes for the year 2043, 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 2004 year;
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE
TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT for the year 2004, 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 2004 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 2004.
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 2004.
.. ''"~
By-law No. 4540-04.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 2004.
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 2ih) and one during the
final week of September (September 2ih), 2004. 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, 2004.
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, 2004.
11. THAT if any taxes levied pursuant to this by-law remain unpaid as at December
31, 2004, 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 15
\ 2005foreach 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 251
h DAY OF MAY, 2004.
---\ / i
TOWN CLERK
TOWN OF AURORA
2004 PROPERTY TAX RATES
SCHEDULE "A' TO BY-LAW 4540.04.F
TAXCLAS QUALTFlE]~.IAssessment Town of Aurora Region of York -ECiucatfon TOTAL
Tax Rates Tax Levy ~ax Rates I Tax Levy Tax Rates I Tax Levy 2004 RATE
Residential Taxable: Full RT 4,310,674,743· 0.00332871 $-.. 14~3f~Si98'6_.-0.00485717 ·s,to~sar.~ao 0.00296000 s---,2;rso;·ssr 1.114588%
Multi-Residential Taxable: Full MT 64,713;970 0.00332871 $.: 215,414 0.00485717 . ·-~-· 3.14;327 0.00296000 $ 191;55.3 1.114588%
$1\91t4,~81 0.01683154 s:. 5o697,449 2.671189%
.·$..,, .c:i,1;~• o.o1178208 $• ·_9Q;57~: 1.869833%
.$.· C78;921,. 0.01178208 $ 2~~;Q's1· 1.869833%
Commercial Taxable: Full CT
Commercial Taxable: Excess Land CU
Commercial Taxable: Vacant Land CX
338;4~P;393·,-o.oo401775 :: -,_> ,~t .·_1.=,3s_o;_9~2}. o.oo58626o
r .. s~7,~;i~~~-o.oo281243 .: , :_;-;-\-_$: :.s,:.?l~_sz1 __ o.oo410382
,19;23t;ppo· o.oo281243 :.·~-<.$. ..-.54;o.B#::_ o.oo410382
.-'A) }~~3!~1~-O.D1683154 $ 81'2i·72~-2.671189%
~--. t:,1_2,~_'PJ O.D1178208 $ --3-~;o·sz 1.869833%
$~ ~.~:iff. 0.01871896 -~--'-( -1;094;150 2.996390%
''-::·$.;.::-J~~~~-~' 0.01871896 ' .·· _,:$.'. -< .. 47~20'9 2.996390%
'-'-'$:':__:-).31;5Z1_> 0.01216732 ;. $' 105i·2'64' 1.947653%
_$' -'·i06;_~4?-:~ 0.01216732 $· . 299;'7_4~ 1.947653%
$>> ,·._.--~·~71:1' 0.00074000 :$: . f;Q43 0.278647%
Shopping Centre Taxable: Full ST
Shopping Centre Taxable: Vacant Land SU
Industrial Taxable: Full IT
Industrial Taxable: Full Shared as PIL IH
Industrial Taxable: Excess Land IU
Industrial Taxable: Vacant Land IX
Industrial Taxable: Farmland 1 11
48;~85,~41 0.00401775 t~-:.:.nJ4;0:0Q. o.oo586260
. _3,1~·~.~00 0.00281243 "$_~: ' .. :8',821·· 0.00410382
:-:==··--· .. :=:'
58;4813~465 0.00457265 .$ 261A24: o.oo667229
~.5?2;odo o.oo457265 $ '1},'5~2··. 0.00667229
.. 8j651;405-0.00297222 $• . 25,71_4_;: 0.00433699
__ 24;&3s;ooo 0.00297222 $ 73;221. 0.00433699
1,409;000 0.00083218 $ .. 1'J73 0.00121429
Large Industrial Taxable: Full LT 49,593,715 0.00457265 $·' -·: 226,175 0.00667229 $.-.'-~ -,3~_q_i99~( 0.01871896 $ 928;343 2.996390%
Pipelines Taxable: Full PT 7.7:7~~000 0.00305909 $ ,-23;·7.87: 0.00446374 $ 3.4;710 0.01768598 $ 137;526 2.520881%
Farm Taxable: Full FT ··i~-;;J6/7;?QO·-o.ooo83218 $ ,11)i292· 0.00121429 .·-$;,,, '·'>1~;.9_17,-0.00074000 . $ .-9i152 0.278647%
'$::: '.1,256. 0.00074000
.,
$ 765 0.278647% Managed Forests Taxable: Full TT ~:;~34;~ori> o.ooo8s21a :.;.:86Q: 0.oo121429
Railway Right·of·Way Taxable: Full WT 14C030 $ 215.87 .$:.' a;o·:zs·-$ 315.02 . $ 4j420 $
59.250 $ 339.15 $' ·'20,095 $ 494.87 $ . •29;321 $ 1,208.66 $. 71;613
$' n,613-$ •. (71,613)
Utility Trans/Oistrlb Taxable: Full-shared as PIL UH
Utility Trans/Oisrib • Trf Educ to Town UH
''":-·,_,~,-,.; -'::--_-.
Total ·:4-i958;699i~60 $: . "16;93_8,~ :$ ·. 2;il.j61-1",654c $ . .:22-,4~~;224'
PAYMENT lEU CLASS QUALIFIER) As_~_e,s_sme11t ) Town of Aurora
Tax Rates I Tax Levy
Region of York
Tax Rates I Tax Levy
'Education
Tax Rates I Tax Levy
TOTAL
2003 RATE
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
I October 7, 2004 I
RG
CF
CG
CP
IF
WG
629;000 0.00332871 $ :·;.:?iO:s4 0.00485717 $ 3;~5,5 0.0000000%
.... 2,21.3,700 0.00401775 ..•• : 4 > 8;89~-0.00586260 $' .,:.12,978: 0.01683154
·-A6,8.81,0QO~-0.00401775 ;, -;,·-:<$~,.-. :-.-.. ~Q'7;824 0.00586260 . t:. ,;.:_98o96t. 0.0000000%
--·!·4i22o;((oo=,. o.oo401775 '·:=-:_$·:~ ---.·=1-~;955 o.oo58626o ---$-'-·:~z.4~7l(o:; o.o1683154
, -:,_:~;i#!.9:6_ti-: o.oo457265 '----:·~~(~,':-;~~;~:~-~ri·, o.oo667229 : · :=·:=~-~-~-->}z~_=i~~~:.. o.o1871896
• 48,370 $ 215.87
26;13_0;700
$
$
"$C: .:10;442" $ 315.02
78;1~8
194;4_07:'
-~J::<· ~,15i238: 0.0000000%
r .,;;-:_1.69;5_7()'·:
$ 0.818588%
$ 3!.~60_. 2.671189%
•$. 0.988035%
$. :.=7:1iQ29)' 2.671189%
$• :4~;931f 2.996390%
$
$ (78,198)
$ 7.1';029'
C:\Oocuments and Settings\Karen Ewart\Local Settings\ Temporary Internet Files\OLK788\[2004 Final Tax Rates-Schedule A to By-law 4540-04·F.xls]SCHEOULE A TO BY-LAW