Loading...
1990-003 Oro .' A ~ I I 1 il - ~ >. " THE CORPORATION OF THE TOWNSHIP OF ORO BY-LAW NO. 90- 3 A By-Law of the Corporation of the Township of Oro to Provide for the Annual Interim Tax Levy, Penalty for Non- Payment of Taxes or Installment during the current Taxation Year 1990 and Interest on Tax Arrears in Subsequent Years. WHEREAS annually, Council levies taxes for all purposes after the approval and adoption of estimates for the current year; AND WHEREAS the Municipal Act authorizes Council before the approval and adoption of estimates for the current year to levy an annual interim tax levy on the whole of the assessment for real property and business assessment according to the latest updated assessment infor- mation; AND WHEREAS the Municipal Act authorizes Council to provide for the imposition of a penalty for non-payment of taxes or any installment thereof after the due date; AND WHEREAS the Municipal Act authorizes Council to provide for interest to be added to the amount of all taxes due and unpaid from December 31, in the current year until such arrears are paid; AND WHEREAS it is deemed convenient to provide for the payment of taxes at financial institutions; NOW THEREFORE, the Council of the Corporation of the Township of Oro hereby enacts as follows: 1. That there shall be levied on the whole of the assessment for real property and business assessment according to the last revised assessment roll a sum equal .to approximately fifty per cent (50%) of that which would be produced by applying to such assessment the total rate for all purposes levied in the preceding year on Residential real property of Public School supporters; 2. That such interim taxes shall become due and payable in one installment on or before March 16, of the current year; 3. That there shall be imposed as a penalt~ for non-payment of taxes or any installments thereof after the due date of,a charge of 1.25 percent to the amount of taxes due and unpaid on the first day of each calendar month thereafter in which default continues but not after December 31, in the current year; 4. That there shall be added an interest charge of 1.25 percent per month to the amount of all taxes due and unpaid on the first day of each calendar month thereafter, for each month or fraction thereof from December 31, in the current year until all taxes are paid. 5. That such interim taxes may be paid either in full or by install- ments for remittance purposes to the credit of the Treasurer of the Corporation of the Township of Oro at the Main Branches of the Toronto-Dominion Bank, in Barrie and Oril1ia, which accepts and processes payments on behalf of customers with the onus on the financial institution to remit payments on time, on or before the day on which such payments fall due, but after the due date of any such interim taxes or installment, thereof, no payment of .. 1 t II ~ I,j".. 1"0 I II II Ii II II II' - II I II II I I I '" \10 . .. By-Law No. 90- 3 Page 2 any such interim taxes or installments thereof shall be paid at any such financial institution; 6. That all taxes or any installments thereof shall be paid into the office of the Treasurer; 7. That the Treasurer shall be authorized and directed to collect any penalty or interest or any other charge in the same manner as empowered to collect all taxes levied by Council; 8. That the Treasurer shall 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 part payment does not affect the collection of any other charges imposed and collectable in respect of non-payment of any taxes or installments thereof or any other charges; 9. That the Treasurer shall mail or cause to be mailed, the notice of such interim taxes due to the address of the residence or place of business of the person or persons to whom such notice is required to be given as shown on the latest updated assessment information; 10. That this by-law shall come into force and take effect on and from the date of the final passing thereof of the current year. READ A First and Second time this 2nd day of January , 1990. READ A Third Time and Finally Passed this 2nd day of January, 1990 THE CORPORATION OF THE TOWNSHIP OF ORO m t~. R~ve, Robert E. Drury - ~-/ZP JLL/ Adminlstrator/Clerk, Robert W. Small