BYLAW - Property Tax Rates - 20060509 - 476906FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4796-06.F
BEING A BY-LAW
to Set and Levy the
Rates of Taxation
for the Year 2006
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 2006, 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 2006,
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 98/06, the Minister of Finance has established the Education Tax
Rates for all property classes for the year 2006, 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, Multi-
Residential, Commercial, Industrial, Pipeline, Farmlands and Managed Forest
classes of property, before the adoption of the estimates for 2006 year;
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF
THE TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT for the year 2006, The Corporation of the Town of Aurora shall levy
upon the Residential 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
Bi11140, 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 levyfor2006 on the Residential,
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 2006.
By-law No. 4796-0G.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 2006.
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 2006.
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 25th), 2006.
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 Plans,
shall be due and payable on the last day of each calendar month, starting
in January and continuing as required until December, 2006.
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, 2006.
11. THAT if any taxes levied pursuant to this by-law remain unpaid as at
December 31, 2006, 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. 2007 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. 4796-0G.F
Page3
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 and effect.
READ A FIRST AND SECOND TIME THIS gth DAY OF MAY, 2006.
READ A THIRD TIME AND FINALLY PASSED THIS glh DAY OF MAY, 2006.
P. MORRIS, DEPUTY MAYOR CLERK
TOWN OF AURORA
2006 PROPERTY TAX RATES
SCHEDULE "A' TO BY-LAW 4796-06.F
APPENDIX A TO FINANCIAL SERVICES GENERAL COMMITTEE REPORT FS06-013
May 2, 2006
TAX CLASS-QUALIFIER I AssesSment I Town of Aurora Region of York Education
Residential Taxable: Full
Multi-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
Fann 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/Disrib • Trf Educ to Town
Total
PAYMENT INTTEU CLASS
Residential PIL General Rate
Corri01ercial 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
,--M;iy8,2006 I
RT
MT
CT
cu
ex
ST
su
IT
IH
IU
IX
11
LT
PT
FT
TT
WT
WT
UH
UH
Tax Rates ··1 Tax Levy Tax Rates I ·--fax Le_yy Tax Rates I Tax Levy
5,293,452,210 0.00345631
ts;52f;1.40 0.00345631
,· 3·9~;714,778 0.00417176
8,49_8,7:30 0.00292023
6_8,152,000 0.00292023
74;o49,o3s · o.00417176
3;38'4,8'75 ·: 0.00292023
:76,351,040 0.00474793
3~.049,0_00 0.00474793
8;890,855 0.00308615
,-1·7;#3~000 0.00308615
1',842,000 0.00086408
55,496,990 0.00474793
8,271 1oO'Q-0.00317635
12i!)49;soo o.ooos6408
:f8o;'s_4o o.ooo86408
'1:-t0:30. $ 258.00 $
-:~~-~o-$
I
351.99 $
!
$ 18,295,812 0.00473336
$
$
$
$
$
$
$
$
f
$
$
$
$
$
$
-264;48~ 0.00473336
1i646;655 0.00571316
24;5-55 0.00399921
199',020 0.00399921
308;915 0.00571316
9;a·as 0.00399921
362,509 0.00650221
14,434 0.00650221
27;439. 0.00422644
53,7(18 0.00422644
1,592 0.00118334
·263;4:96 0.00650221
26;2-72 0.00434995
1'0;844 0.00118334
:s·?s· o.00118334
:~;62'0 $
1-~;542
353.33 $
$25,055,815 0.00264000
$ 362i202 0.00264000
$ 2;255,069 0.01492897
.$ -~3i~28 0.01045028
$ 272,554 .' 0.01045028
:.--.:."::$.'-423;054 0.01492897
>\:r~----; ___ j3,~3'i o.o1o45028
~9:6;450
:~9;767
3_7;5,n
'ta;55.3
-2;180
0.01658072
0.01658072
o.o1on747
o.o1on747
0.00066000
$ 360!8~3 0.01658072
$ ~5,978 0.01756056
$
. $
:1.'1·;~51 0.00066000
924 0.00066000
4;9_57 $ 822.69
"'}59~h_;·-$ 482.03 $·. $ 1,208.66
-·c··,~$';93~i
6;1.03;3.08';29_3 $ ·. -;-:·:~z:Ml:1o;·ss5: · $ :29i48l:li244'
$·.13,974,.714'
. $ 202,016
$ 9iOi180
$ 145,243
$ 8,28_3
I 515
$ 1'1;~~
$ (1-1;$g); . ,:·-:-
$ ~~;9.#~;~
I :!~~;~-~~)'
$· :24;'68.5l52!t:
QUAI..IFJERI Assessment I TOWn of Aurora REiQion of York · -Education
Tax Rates TaxLe Tax Rates TaxLe Tax Rates TaxLe
RG 1,cis7;ooo-o.oo345631 $ 3;653 0.00473336 $. · _s!~·oa 0.0000000% I
CF 5;'654;625 0.00417176 $ 23,590 0.00571316 $ 32,306 0.01492897 $ 84,418
CG 18;433;120 0.00417176 $ 76,899 0.00571316 $ 105;311 0.0000000% $
CP 4,489;8'89 0.00417176 $ 18,_73}_; 0.00571316 $ --2~i6~1 0.01492897 $ 67;029
IF 0.00474793 I -0.00650221 $ 0.01658072 •$
WG 48.370 $ 258.00 $ 12;479 $ 353.33 $ 17-,6&1 0.0000000% $
.I 84,418 $ {84A1'8)
•'29;634;625 $ ,219,7.69 $'• ·:~f15i362. cl 67,029
U:\Town of Aurora By-laws\{FS06·013. Appendix 'A'· 2006 Final Tax Rates-Schedule A to By-law 4796·06.F.xls]SCHEDULE A TO BY·I.AW
TOTAL
2006 RATE
1.082967%
1.082967%
2.481389%
1.736972%
1.736972%
2.481389%
1.736972%
2.783086%
2.783086%
1.809005%
1.809005%
0.270742%
2.783086%
2.508686%
0.270742%
0.270742%
TOTAL
2006 RATE
0.818967%
2.481389%
0.988492%
2.481389%
2.783086%