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2023-052 By-law to adopt the estimates of all amounts required during the year and for levying the tax rates for the year 2023.The Corporation of the Township of Oro-Medonte By-law No. 2023-052 A By-law to adopt the estimates of all amounts required during the year and for levying the tax rates for the year 2023. 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 for the purposes of the municipality; and 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 And Whereas the County of Simcoe has established by by-law the following tax ratios for the year 2023: Residential/Farm Multi -Residential Commercial Industrial Pipelines Farmlands Managed Forests Landfill And the County tax rates for the year 2023. 1.000000 1.000000 1.222300 1.192500 1.296600 0.250000 0.250000 1.000000 And Whereas the Ministry of Finance has by Ontario Regulation 11/22 under the Education Act amended O. Reg. 400/98 to establish Tax Rates for School Purposes for 2023; and 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 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; and 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 2023 for the purposes of the municipality shall be adopted as follows: Council Administration Emergency Services Police Municipal Law Enforcement Environmental Services Planning Public Works Libraries Parks and Recreation Facilities Environmental Initiatives Net Corporate revenue excluding tax levy $ 483,349 5,370,637 2,366,011 2,846,451 647,303 656,777 1,105,057 6,501,772 270,871 1,297,242 287,228 382,342 (2,210.350) $ 20.004.690 2. That the estimates of capital expenditures net of non -taxation revenue for the year 2023 for the purposes of the municipality shall be adopted as follows: Reserve Transfers — Capital Replacement $5,082,007 Debt Repayment 715,105 $5.797.112 3. That the following amounts shall be raised by taxation within the Township of Oro-Medonte in the year 2023: Township General Purposes County Purposes School Board Purposes Total Tax Levy $25,801,802 15,066,697 9,730,905 $50.599.404 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 purpose 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 2023 apportioned on a flat rate basis of $57 to the benefitting properties: Bachly Bidwell Black Forest Lane Cairns Estates Canterbury Conder Drive Country Lane Estates Craighurst Day Subdivision Edgar Estates Evans Subdivision Fairway Forest Forest Glen Forest Home Industrial Park Guthrie Industrial Subdivision Hastings Estates Harbourwood Hawkestone Horseshoe Highlands Houben Kade Meadows Lakewood Subdivision Martinbrook Medonte Estates Mount St. Louis Estates Oro Hills Parkside Beach Pritchard Subdivision Reid's Ridge Estates Robincrest Subdivision Shanty Bay Simoro Snowshoe Trail Sprucewood Estates Sugarbush Turtle River Warbler Way Warminster Wesley Heights Whispering Creek Estates Windfield Estates (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 collectible 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. That the final tax bill less the interim tax bill be due and payable in two equal installments on or before Monday, July 3151, 2023, and Friday, September 29th, 2023. 7. For payments -in -lieu of taxes due to the Township of Oro-Medonte the actual amount due and payable shall be based on the last revised assessment roll and the tax rates for the year 2023. 8. For railway rights -of -way and electrical corridors, taxes due to the Township of Oro-Medonte shall be calculated in accordance with the regulations established by the Minister of Finance and based on the last revised assessment roll. 9. 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. 10. If the taxes of any class or installment thereof so levied in accordance with this b- by-law remain unpaid on the due date, a penalty of one and one -quarter percent (1.25%) per calendar month of the taxes remaining unpaid shall be levied on the first day of default. 11. On the first day of the calendar month following the due date and every month thereafter for as long as there are taxes remaining unpaid, interest at the rate of one and one -quarter percent (1.25%) of the unpaid taxes shall be levied. 12. 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. 13. That all taxes be paid into the Office of the Treasurer. 14. 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. 15. 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, collectible and due in respect to any non-payment. 16. That tax rates be applicable and levied upon any assessment that was not on the assessment roll as returned. 17. This by-law shall take effect on the final passing thereof. By-law read a First, Second, and Third time, and Passed this 14th day of June 2023. The Corporation of the Township of Oro-Medonte Mayor, Randy Greenlaw Clerk, Yvonne Aubichon Schedule "A" to By -Law 2023-052 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 2023 Tax Rates Township County 0.00498800 0.00498800 Commercial - Small Scale on Farm Bu (C7) Industrial Occupied Industrial Vacant Industrial - New Construction Industrial - New Construction Vacant Industrial - Small Scale on Farm Bu (10) Industrial - Small Scale on Farm Bu (17) Landfill Pipelines Farmlands Managed Forest 0.00288800 0.00288800 0.00609683 0.00353000 0.00609683 0.00353000 Education 0.00153000 0.00153000 0.00609683 0.00353000 0.00609683 0.00152421 0.00594819 0.00594819 0.00880000 0.00353000 0.00088250 0.00344394 0.00344394 0.00594819 0.00344394 0 00594819 0 00344394 0.00148705 0.00086099 0.00148705 0.00086099 0.00498800 0.00646744 0.00124700 0.00124700 0.00288800 0.00374458 0.00072200 0.00072200 0.00880000 0.00880000 0.00880000 0.00220000 0.00880000 0.00880000 0.00880000 0 00880000 0.00220000 0.00220000 0.00880000 0.00880000 0.00038250 0.00038250 Total Tax Rate 0.00940600 0.00940600 0.01842683 0.01842683 0.01842683 0.01842683 0.00460671 0.01819213 0.01819213 0.01819213 0.01819213 0.00454804 0.00454804 0.01667600 0.01901202 0.00235150 0.00235150 NOTE: Vacant includes both vacant and excess Commercial Class includes both parking lots and shopping centres