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2021-062 By-law to adopt the estimates of all amounts required during the year and for levying the tax rates for the year 2021.The Corporation of the Township of Oro-Medonte By-law No. 2021-062 A By-law to adopt the estimates of all amounts required during the year and for levying the tax rates for the year 2021. Whereas Section 290 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, authorizes the Council of a local municipality to prepare and adopt estimates of all amounts required during the year; And Whereas Section 312 of the Municipal Act, 2001, S.O.2001, c.25, as amended, authorizes the Council of a local municipality to pass a by-law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes; And Whereas the County of Simcoe has established by by-law the following tax ratios for the year 2021: Residential/Farm 1.000000 Multi -Residential 1.000000 Commercial 1.222300 Industrial 1.192500 Pipelines 1.296600 Farmlands 0.250000 Managed Forests 0.250000 Landfill 1.000000 And the County tax rates for the year 2021. And Whereas Ontario Regulation 400/98 establishes the Education tax rates for the year 2021; And Whereas Section 329 of the Municipal Act, 2001, S.O. 2001, c.25, as amended establishes limitations on the taxes for the commercial, industrial and multi -residential classes; And Whereas Section 391 of the Municipal Act, 2001, S.O. 2001, c.25, as amended, authorizes a municipality to pass by-laws imposing fees or charges for services provided by it; Now Therefore the Council of the Township of Oro-Medonte hereby enacts as follows: 1. That the estimates of Operating Expenditures net of non -taxation revenue for the year 2021 for the purposes of the municipality shall be adopted as follows: Council $ 448,347 Administration 4,555,228 Heritage 21,290 Emergency Services 2,122,298 Police 2,850,458 School Crossing Guards 35,059 Municipal Law Enforcement 598,277 Environmental Services 810,864 Planning 855,713 Public Works 5,907,370 Street Lighting 28,000 Libraries 263,944 Parks and Recreation 1,288,716 Community Halls 61,265 Net Corporate revenue excluding tax levy (2,410,499) S 17.436.331 2. That the estimates of capital expenditures net of non -taxation revenue for the year 2021 for the purposes of the municipality shall be adopted as follows: Reserve Transfers — Capital Replacement $3,293,908 Debt Repayment 1,450,392 Administration 131,325 Heritage 18,000 Recreation 93,500 Community Halls 45,400 Public Works 25,000 $5.057.525 3. That the following amounts shall be raised by taxation within the Township of Oro-Medonte in the year 2021: Township General Purposes $22,493,856 County Purposes 13,787,745 School Board Purposes 9.409,642 Total Tax Levy $45.691.243 4. That the Tax Rates shown on Schedule "A" attached hereto and forming part of this By-law shall be levied upon and collected from the whole of the assessment for real property, in accordance with the last returned Assessment Roll for the Township of Oro-Medonte, as amended. 5. That in addition to the foregoing the following Special Charges and Collectables be levied and collected: (a) A levy for the purposes of recovering amounts advanced under the provisions of the Tile Drainage Act, Chapter T.8, R.S.O. 1990, as amended, from benefitting properties. (b) A special levy to collect the annual estimates for the following Street Lighting Areas in addition to any Street Lighting Areas that are assumed during 2021 apportioned on a flat rate basis of $57 to the benefitting properties: Shanty Bay Hawkestone Sugarbush, Plan M367, Plan M368 Oro Hills, Plan M324 Horseshoe Highlands, Plan M391, Plan M447, Plan M456, Plan M720 Beechwood Crescent, Plan M281 Bachly, Plan M679 Warminster, Plan M92, M104 Black Forest Estates, Plan M191 Canterbury, Plan M343 Harbourwood, Plan M118 Parkside Drive, Plan 875 Mount St. Louis Estates, Plan M112 Day Subdivision, Plan M162 Conder Drive, RP51 R624, RP51 R2163 Pritchard Subdivision, Plan 1626 Snowshoe Trail, Plan M174 Robin Crest Subdivision, Plan M101, Plan M123 Cairns Estates, Plan 1676 Kade Meadows, Plan M340, Plan M469 Forest Glen, Plan M264 Craighurst Estates, Plan M510 Windfield Estates Sprucewood, Plan M535 Maplehill, M633 Bidwell Rd (Woodland Estates), M726 Huronia Homes, M676, M807 Lakewood Subdivision, Plan M381 Forest Home Industrial Park, Plan 1719, Plan 1720 Heights of Medonte, Plan M493 Simoro, M513 Sherwood Forest Winfull Landscape Drive Oakmont Tanglewood White Bros., Plan M593 Martinbrook M710 Lauder Road Plan M723 Fairway Forest Plan M746 Homire Plan M947 (c) An adjustment to taxes for the commercial, industrial and multi - residential classes as determined in accordance with Section 329 of the Municipal Act, 2001, S.O. 2001, c.25, as amended. (d) A levy for any or all other amounts collectable pursuant to any statute or by-law and chargeable to any or all real property and business and/or person or persons to be raised in the same manner and at the same time as all other levies, rates, charges and/or collections. 6. (a) That the final tax bill less the interim tax bill be due and payable in two equal installments on or before Friday, July 30th, 2021 and Thursday, September 301h, 2021 for properties with no capping adjustments. (b) That the final tax bill less the interim tax bill be due and payable in two equal installments on or before Tuesday, August 31st, 2021 and Thursday, September 30th, 2021 for properties in the Commercial, Industrial and Multi - residential classes with capping adjustments. 7. The Treasurer is hereby authorized to mail or cause to be mailed the notice of taxes due to the address of the residence or place of business of the person to whom such notice is required to be given as shown on the latest revised Assessment Roll. 8. A penalty for non-payment of taxes shall be imposed not exceeding 1%% on the first day of default, and on the first day of each calendar month thereafter during the year 2021, until the taxes are paid. 9. That there be added an interest charge of 1'/a% on the first day of each month on any outstanding tax arrears from the 31st day of December in the year in which the taxes were levied until the taxes are paid. 10. That taxes may be paid either in full or by installments for remittance payments to the credit of the Treasurer on or before the day on which such taxes fall due, at most financial institutions, which accept and process payments on behalf of customers, with the onus on the financial institution to remit payments on time. 11. That all taxes be paid into the Office of the Treasurer. 12. That the Treasurer be authorized and directed to collect any penalty or interest or any other levies, rates, charges or collections in the same manner as empowered to collect taxes levied by the Council. 13. That the Treasurer be authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such part payment provided that acceptance of any such payment does not affect the collection of any penalty or interest or any other levies, rates, charges or collections imposed, collectable and due in respect to any non-payment. 14. That tax rates be applicable and levied upon any assessment that was not on the assessment roll as returned. 15. This by-law shall take effect on the final passing thereof. By-law read a First, Second and Third time, and Passed this 26'h day of May, 2021. The Corporation of the Township of Oro-Medonte Mayor, H.S. 4ughes Clerk, Yvonne Aubichon Schedule"A" to By -Law 2021-062 The Corporation of the Township of Oro-Medonte Property Class Residential / Farm Multi -Residential Commercial Occupied Commercial Vacant Commercial - New Construction Commercial - New Construction Vacant Commercial - Small Scale On Farm Bu(C7) Industrial Occupied Industrial Vacant Industrial - New Construction Industrial - New Construction Vacant Landfill Pipelines Farmlands Managed Forest NOTE: 2021 Tax Rates Township County Education Total Tax Rate 0.00448160 0.00273563 0.00153000 0.00874723 1 0.00448160 0.00273563 0.00153000 0.00874723 1 0.00547786 0.00334376 0.00880000 0.017621621 0.00547786 0.00334376 0.00880000 0.01762162 0.00547786 0.00334376 0.00880000 0.01762162 1 0.00547786 0.00334376 0.00880000 0.01762162 0.00136946 0.00083594 0.00220000 0.00440540 0.00534431 0.00326224 0.00880000 0.01740655 0.00534431 0.00326224 0.00880000 0.01740655 0.00534431 0.00326224 0.00880000 0.01740655 , 0.00534431 0.00326224 0.00880000 0.01740655 1 0.00448160 0.00273563 0.00153000 0.008747231 0.00581084 0.00354702 0.00880000 0.01815786 0.00112040 0.00068391 0.00038250 0.00218681 1 0.00112040 0.00068391 0.00038250 0.00218681 1 Vacant includes both vacant and excess Commercial Class includes both parking lots and shopping centres