BYLAW - 2005 Tax Rates - 20050426 - 466505FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4665·05.F
BEING A BY-LAW
to Set and Levy the
Rates of Taxation
for the Year 2005
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 year2005, 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 year 2005,
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 78/05, the Minister of Finance has established the Education Tax
Rates for all property classes for the year 2005, 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 2005 year;
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF
THE TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT for the year 2005, 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
Bill140, 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 2005 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 2005.
By-law No. 4665-05.F
Page2
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 2005.
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 2005.
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 26th), 2005.
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, 2005.
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, 2005.
11. THAT if any taxes levied pursuant to this by-law remain unpaid as at
December 31, 2005, 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, 2006 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,
By-law No. 4665-05.F
Page 3
17. THAT where there is a conflict between a provision(s) of this by-law and
any other by-law of the Town Of Aurora, the provision(s) of this by"law
shall prevail to the extent of the conflict.
18. THAT in the event any part or provision, including any part or provisions
of a Schedule(s), is declared by a court of competent jurisdiction to be
void, illegal or invalid, the offending part or provision shall be considered
as separate, severable and struck out from the remaining parts or
provisions of this by-law which parts or provisions shall remain valid,
binding and of full force arid effect.
READ A FIRST AND SECOND TIME THIS 26th DAY OF APRIL, 2005.
READ A THIRD TIME AND FINALLY PASSED THIS 26th DAY OF APRIL,
2005.
B.
TAX CLASS
Residential Taxable: Full
MultJ.Residential 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-Way Taxable: Full
Railway Right--of-Way· Trf Educ to Town
Utility Trans/Distrib Taxable: Full-Shared as PIL
Utility Trans/Disrlb-Trf Educ to Town
Total
PAYMENT IN LIEU CLASS
Residential PIL General Rate
Commercial PIL Full Rate
Commercial PIL General Rate
Commercial P!l Tenant of the PrOvince
Industrial Pll Full Rate
Railway Right-of·Way PIL General Rate
Transfer Non-shared Education To Town
Total
April 22j 2005
TOWN OF AURORA
2005 PROPERTY TAX RATES
SCHEDULE "A' TO BY-LAW 4665-0S.F
QUALIFIER Assessment Town of Aurora Region of York Education
RT
MT
CT
cu ex
ST
su
IT
IH
IU
IX
11
LT
PT
FT
TT
WT
WT
UH
UH
Tax Rates Tax Levy Tax Rates Tax Levy
A;!!39;1B2,193 0.00359031
0.00359031
'3~9.:9~31;313. 0.00433350
·::7,081_i898_ 0.00303345
~"2, ~:.1_a:ooo o.oo303345
{&4;~3;1:9_3t 0.00433350
~i~95;o_B? o.oo303345
: _;;.-JfBi41.!.fr4&·: o.oo493201
-· ;_.:c-_2;~~2_;ootf.. o.o0493201
-~---,-'<-~;-1_02_;5~_9: 0.00320580 --;:_:.~--?1i:j~2~~b90 0.00320580
·-<·'1;4t:i9;01JO 0.00089758
i':-:,j~h::Js~i:~~~-· o.oo493201
,~~;:::~~~;2~,9-W6o o.oo329949
:1,034,000 0.00089758
._,$ -:~-~.297;'07-1 0.00510942
· ~~-J:. ;;::~_-,z3_z;i43 o.oos10942
··s·. ;1_;47;-;<l92 o.oos161o7
$--:.-.21;483 0.00431695
. -$' 12_7_;~~3 0.00431695
'$:.-'280;949 0.00616707
·:::$' '9;085 0.00431695
·$: .. 337,437 0.00701881
s-· > :tzA-39 o.oo701881
''-~~ ;$ . ";_' :~5;'97:5 . 0.00456223
'>'· ·-· -$>--;,;8-1:1;389:· o.oo456223 ·--,-.-tJt: ;~> 1_,2~~ 0.00127736
.• $.
'J
.$ ..
246;879--
':2_7;·1·1'9
1o;48·5
-92ff·
0.00701881
0.00469556
0.00127736
0.00127736
14:030 $ 252.39 $ 3,541 $ 358.94
$ 11,542
.20,243 $ 489.70
:71'-.~57_:-
344.32 $'
3$ ;;
. $23,192,588
f .330,651
$ 2,096,380
'$ 30,572
$ 181,821
'399,823
" .12,930
'4:80,2~0
17;70~
:>_3_6;96_~
\_,120,0!1_6;
1;800:
$ ·351;j37.
$, -}~8._593
'I ' .14,92'1
$ 1;32~
$ 5~036
$ 28,789
Tax Rates ax Levy
0.00296000 $:13,435,979
0.00296000 191,5'53
,,,.
0.01683154 . $. :5i721';567
O.D1178208 ·4 83;439
0.01178208 $' 4'96,238'
0,01683154 $ 1,091,221
0.01178208 $ 3'5;288
0.01871896 :1-,280;1_07
0.01871896 47,209
0.01216732 !J8j587'
0.01216732
0.00074000
·:a2o;~-9~ .
'1,043
0.01871896
0.01768598
0.00074000 8~644
0.00074000 765
$ 822.69 I 11,542
$ (11',542)
$ 1,208.66 •$ 71;057'
•I',' (71,057)
·'2:3';894,901;
QUALIFIER Assessment Town of Aurora Region of York Education
RG
CF
CG
CP
Tax Rates Tax Levy Tax Rates Tax Levy Tax Rates ax Levy
0.00433350
0.00433350
0.00433350
:.2;2.58' 0.00510942
<;; '_~':f:s:::: -·,~~~~:f g:g~~~~~g~
·-s :'3;2.1'4-:. o.ooooooo%.;:'.-'·-J::~-:;
;:·::':'\: .. -r_:.; ;::_1~;6# 0.01683154 ::~:~<~~; $::.~ :'<3_7;260_
$.-.. 104i106. 0.0000000%; : "' .-$,-·:.
TOTAL
2005 RATE
1.165973%
1.165973%
2.733211%
1.913248%
1.913248%
2.733211%
1.913248%
3.066978%
3.066978%
1.993535%
1.993535%
0.291494%
3.066978%
2.568103%
0.291494%
0.291494%
TOTAL
2005 RATE
0.869973%
2.733211%
1.050057%
2.733211% ; ·$::. ,··,z_&;025:: 0.01683154 '$. ;-__ 71;0'29
$-15;3.50· 0.01871896 : .. :·:.~;·.--.-. 40!938 3.066978%
~·$; -~~::iS't 0.00616707
'10.'786 0.00701881 IF
WG ··4a~37o $
. T:~:;;:;::;'}~ :-~~
252.39 '.·$ '12j2_08 $
:78/_198
~-_$.~ ,. -. . . ~-·'204j485:;
358.94 $. _17,362 0.0000000% ·$ ..
· .. 17_9;709
T:\000 Holding Folder\C01-By·laws\[2005 Final Tax Rates-Schedule A to By-law 4665-D5·F.xls]SCHEDULE A TO BY-LAW