BEING A BY-LAW TO AUTHORIZE AN INTERIM LEVY IN ADVANCE OF THE ADOPTION OF THE ESTIMATES FOR 2022
Passed by Council January 10, 2022
THE CORPORATION OF THE TOWNSHIP OF AUGUSTA
BY-LAW NO. 3550-2022
A BY-LAW TO AUTHORIZE AN INTERIM LEVY
IN ADVANCE OF THE ADOPTION OF THE ESTIMATES FOR 2022
WHEREAS Section 317 (1) of the Municipal Act, SQ. 2001, c.25, provides that the Council of a local municipality, before the adoption of the estimates for the year, may pass a by-law levying amounts on the assessment of property in the local municipality rateable for local municipality purposes:
AND WHEREAS Section 317(3) of the Municipal Act, S.O. 2001, c.25, provides that the total amount levied on a property shall not exceed the prescribed percentage, or fifty (50) per cent of the total amount of taxes for municipal and school purposes levied on the property for the previous year, and that for the purposes of calculating the total amount of taxes for the previous year, if any taxes for municipal and school purposes were levied on a property for only part of the previous year because assessment was added to the tax roll during the year, an amount shall be added equal to the additional taxes that would have been levied on the property if the taxes for municipal and school purposes had been levied for the entire year.
AND WHEREAS the Council of the Corporation of the Township of Augusta deems it advisable to authorize an interim levy in advance of the adoption of the estimates for 2022;
NOW THEREFORE the Council of the Corporation of the Township of Augusta enacts as follows:
1. A separate tax rate equal to fifty (50) per cent of the 2021 tax rate is hereby imposed upon the assessment in each property tax class for the purposes of collecting the 2022 interim levy, provided that taxes billed for any property will not exceed fifty (50) per cent of taxes billed in 2021, except in accordance with Section 317 (3) of the Municipal Act, 5.0. 2001. c.25.
2. The due date for payment of taxes under this by-law shall be the last working day in March 2022, specifically Thursday, March 31, 2022.
3. The Treasurer, not later than 21 days prior to the date that the Interim Installment is due, shall mail or cause to be mailed to the address of the residence or place of business of each person a notice setting out the tax payment or payments required to be made pursuant to this by-law, the date by which they are to be paid to avoid penalty and the particulars of the penalties imposed by this by-law for late payments.
4. A failure to receive the aforesaid notice in advance of the date for payment of the interim levy or any installment, does not affect the timing of default or the date from which interest shall be imposed.
5. A percentage charge of 1.25% per month shall be imposed as a penalty for non-payment of and shall be added to every tax installment or part thereof remaining unpaid on the first day following the last day for payment of each such installment and thereafter an additional charge of 1.25% shall be imposed and shall be added to every tax installment ii or part thereof remaining unpaid on the first day of each calendar month in which default continues up to and including December, 2022. Interest on arrears of taxes is at the rate of 1.25% per month.
6. Where arrears of taxes exist, any payment toward taxes received shall first be applied against penalty and interest and then arrears until fully paid, before being applied to current taxes.
7. Taxes shall be payable to the Township of Augusta and shall be paid to the Treasurer at the Township Office, 3560 County Road 26, Prescott, Ontario, by mail or in person. Taxes may also be paid through a financial institution, to the credit of the Township of Augusta, either directly, by telephone or internet.
8. This by-law shall come into force and take effect upon final reading.
Read a first and second time this 10th day of January 2022.
Read a third time and passed this 10th day of January 2022.
Signed by Mayor Doug Malanka and Clerk Annette Simonian