BYLAW - Property Tax Rations, Rates - 20070522 - 491107FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4911-07.F
BEING A BY-LAW to set and levy the Rates of
Taxation for the year 2007.
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 2007, 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 2007, 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 2007, 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 2007 year;
NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CORPORATION OF THE
TOWN OF AURORA ENACTS AS FOLLOWS:
1. THAT for the year 2007, 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 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 2007 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 2007.
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 2007.
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 2007.
By-law No 4911-0?.F Page2
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 Jul¥ (July 25th), 2007 and
one during the final week of September (September 24t ), 2007. 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 business day of each calendar month, starting in
January and continuing as required until December, 2007.
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 Treasurer 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, 2007.
11. THAT if any taxes levied pursuant to this by-law remain unpaid as at December
31, 2007, 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
\ 2008 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 Treasurer 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 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 22TH DAY OF MAY, 2007.
READ A THIRD TIME AND FINALLY PASSED THIS 22TH DAY OF MAY, 2007.
PHYLLIS M. MORRIS, MAYOR B. ANICIPAL CLERK
Taxable: Full
Taxable: Full
Taxable: Full
Taxable: Excess Land
Taxable: Vacant Land
Buildings Taxable: Full
Buildings Taxable: Excess Land
Land
Taxable: Full
Taxable: Full Shared as PIL
Taxable: Excess Land
Taxable: Vaeant Land
Taxable: Farmland 1
Industrial Taxable: Full
Full
Taxable: Full
Forests Taxable: Full
Full
Trf Educ to Town
TOWN OF AU..,..:)RA
2007 PROPERTY TAX RATES
SCHEDULE "A' TO BY -tAW 4911.07.F
AFPENDIX B TO FINANCIAL SERVICES GENERAL COMMITIEE REPORT FS07 .019
RT
MT
CT
cu
ex
DT
DU
ST
su
IT
IH
IU
IX
11
LT
PT
FT
TT
wr
wr
~;w~,~~~::, 0.00495729 :(\/tv:::'~~!?:~
. 0.00598345 .[}.!i~]tf
0.00418842
0.00418842
0.00598345
. 0.00418842
··: 0.00680983 :""· .
0.00455575
0.00123932
Taxable: Full-shared as PIL UH
.. Trf Educ to Town
PAYMENT IN LfEU CLASS
Residential PIL General Rate
Commercial PIL Full Rate
Commercial PIL General Rate
Commercial PIL Tenant of the Province
Multi-residential PIL General Rate
Railway Rlght-of.Way PIL General Rate
Transfer Non-shared Education To Town
Total
UH
QUAUFIERj Assessment I Town of Aurora
RO
CF
co
CP
MG
wo
Tax Rates I Tax Llivy
0.00359182 .. · .. · .
256.85
.., 0.00495729 ::::·:·:-;";.···.··
0.00598345
0.00598345
0.00598345
0.00495729 ·····················]••········· ;·~
354.48
·.~~~~:j: 0.02832463
M~::: o.o2832463
·:as-::: 0.01841101
il$::: 0.01841101
·-:: 0.00279697
·orAL
2007RATE
IIIII 0.00854911 0.02524775
0.01031878
0.02524775
0.00854911