BYLAW - Levy Interim Property Taxes 2017 - 20161213 - 593316THE CORPORATION OF THE TOWN OF AURORA
By-law Number 5933-16
BEING A BY-LAW to levy
Interim Property Taxes for
the 2017 taxation year.
WHEREAS subsection 317(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as
amended (the "Act"), provides that a local municipality, before the adoption of
estimates for the year under section 290 of the Act, may pass a by-law levying
amounts on the assessment of property in the local municipality rateable for local
municipality purposes;
AND WHEREAS subsection 317(2) of the Act provides that a by-law under
subsection 317(1) shall be passed in the year that the amounts are to be levied or
may be passed in November or December of the previous year if it provides that it
does not come into force until a specified day in the following year;
AND WHEREAS since The Corporation of the Town of Aurora (the "Town"), The
Regional Municipality of York, and the Province of Ontario have not all adopted
estimates and established tax rates for the year 2017, the Town wishes to pass a
by-law levying amounts on the assessment of property in the Town in accordance
with subsection 317(1) of the Act (the "Interim Property Tax");
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
AURORA ENACTS AS FOLLOWS:
1. THAT the Town shall levy an Interim Property Tax in 2017.
2. THAT the Interim Property Tax may be levied under this by-law on a property
that is rateable for local municipality purposes for the current tax year, but
which was not rateable for local municipality purposes for the prior tax year,
including assessment of property that is added to the assessment roll after
this by-law is passed.
3. THAT the Interim Property Tax rate will be an amount equal to fifty percent
(50%) of the total amount of taxes for municipal and school purposes levied
on the rateable property for the previous year.
4. THAT the Treasurer of the Town or his designate shall send to each person
so taxed, a printed bill specifying the amounts and due dates of amounts
payable by the taxpayer.
5. THAT the Treasurer of the Town or his/her designate shall send the property
tax bill to the taxpayer's residence or place of business unless the taxpayer
directs the Treasurer, in writing, to send the bill to an alternate address, in
which case it shall be sent to the requested alternate address, until revoked
by the taxpayer in writing.
6. THAT the Interim Property Tax levied by this by-law shall be due and payable
to the Treasurer in installments on February 22, 2017 and April 24, 2017, and
shall be paid at the Town of Aurora Municipal Office located at 100 John West
Way, Aurora, Ontario or to a financial institution to the credit of the Treasurer,
Town of Aurora. Properties registered for the Pre -authorized Tax Payment
Plan program will have Interim Property Tax levied by this by-law due and
payable in automatic installments on the last business day of each calendar
month, commencing on January 31, 2017, and such Pre -authorized Tax
Payment Plan installments shall be subject to adjustment as set out in
paragraph 10 of this by-law.
7. THAT if the Interim Property Tax levied on any class of property or any
installments thereof which are due and payable in accordance with this by-
law, remain unpaid on the due date, interest of one and one quarter percent
(1.25%) (being fifteen percent (15%) per annum) of the unpaid Interim
By-law Number 5933-16
Page 2 of 2
Property Tax shall be imposed on the first day of the default, or within five (5)
business days of the default.
8. THAT on the first day of the next calendar month following the due date and
every month thereafter for so long as there is Interim Property Tax remaining
unpaid, interest in the amount of one and one quarter percent (1.25%) (being
fifteen percent (15%) per annum) shall be imposed on the Interim Property
Tax remaining unpaid. Interest shall not be charged in respect of any
installment which was due in the prior month, but for which interest has been
imposed in the current month.
9. THAT all payments, including partial payments, shall be applied to accounts
on a consistent basis.
10. THAT the Treasurer of the Town or his/her designate is hereby delegated the
power and authority to adjust the amount of the Interim Property Tax levied
on a property to the extent that the Treasurer considers appropriate, where
the Treasurer is of the opinion that the Interim Property Tax levied on a
property is too high or too low in relation to the estimate of the total taxes that
will be levied on the property for the year 2017; and more particularly, the
Treasurer may do so for all properties described in paragraph 2 above and
those properties registered for the Pre -authorized Tax Payment Plan
program.
11. THAT the provisions of this by-law shall come into force and effect on
January 1, 2017.
READ A FIRST AND SECOND TIME THIS 13th DAY OF DECEMBER, 2016.
READ A THIRD TIME AND FINALLY PASSED THIS 13th DAY OF DECEMBER,
2016.
010AEY DAWE, MAYOR
LI YONS, TOWN CLERK