BYLAW - Interim Property Tax Levy 2010 - 20091208 - 519209THE CORPORATION OF THE TOWN OF AURORA
By-law Number 5192-09
BEING A BY-LAW to levy
Interim Property Taxes for the
. taxation year 2010
WHEREAS subsection 317(1) of the Municipal Act, 2001, S.O. 2001 c. 25, as amended·
(the "Acf'), 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 niay 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 the Council of The Corporation of the Town of Aurora has not
adopted estimates for the year 2010 and wishes to pass a by-law levying amounts on
the assessment of property in accordance with subsection 317(1) of the Act (hereinafter
the "Interim Property Tax Levy");
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF
AURORA ENACTS AS FOLLOWS:
1. THAT the Council of the Corporation of the Town of Aurora is hereby authorized to
levy an Interim Property Tax Rate in 2010.
2. THAT taxes 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 tq .the assessment roll after the by-law is passed.
3 .. The Interim Property Tax Levy 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 Corporation of the Town of Aurora 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 Corporation of the Town of Aurora 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 property taxes levied by this by-law shall be due and payable to the
Treasurer in installments. on February 22, 2010 and April26, 2010 and shall be paid
at the Town of Aurora Municipal Office located at 1 Municipal Drive, Aurora 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 property
·taxes levied by this By-law due and payable in automatic installments on the last
day of each calendar month, commencing on January 31 and such Pre-authorized
Tax Payment Plan installments shall be subject to adjustment as set out in
paragraph 9 of this By-law. ·
7. THAT ifthe property taxes levied on any class of property or any installments
thereof which are due and payable in accordance with this By-law, remain unpaid
f ······ ..
on the due date, a penalty of one and one quarter per cent (1.25%)(15% per
annum) of the unpaid taxes 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 are property taxes remaining unpaid, interest
in the amount of one and one quarter per cent (1.25%) (15% per annum) shall be
imposed on the property taxes remaining unpaid. Interest shall not be charged in
respect of any installment which was due in the prior month, but for which penalty
has been imposed in the current month.
9. THAT Council directs that all payments, including partial payments, shall be applied
to accounts on a consistent basis.
10. THAT the Treasurer of the Corporation of the Town of Aurora is authorized to
adjust the interim property tax amount on a property that is too high or too low in
relation to the estimate of total taxes for the year to the extent it is deemed
appropriate by the Treasurer, and more particularly, the Treasurer may do so for
all properties described in paragraph 2 above and those registered for the Pre-
authorized Tax Payment Plan program.
11. THAT this by-law does not come into force and effect until January 1, 2010.
READ A FIRST AND SECOND TIME THIS 8TH DAY OF DECEMBER, 2009.
READ A THIRD TIME AND FINAL,L Y PASSED THIS 8TH DAY OF DECEMBER
2009.
JOHN H, TOWN CLERK