BEING A BY-LAW TO AUTHORIZE AN INTERIM LEVY IN ADVANCE OF THE ADOPTION OF THE ESTIMATES FOR 2023
Passed by Council January 9, 2023
THE CORPORATION OF THE TOWNSHIP OF AUGUSTA
BY-LAW NUMBER 361 3-2023
A BY-LAW TO AUTHORIZE AN INTERIM LEVY IN ADVANCE OF THE ADOPTION
OF THE ESTIMATES FOR 2023
WHEREAS Section 317 (1) of the Municipal Act, S.D. 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, 5:0. 2001, c.25, provides that the
total amount levied on a property shall not exceed the prescribed percentage, or 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 cn 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 2023:
NOW THEREFORE the Council of the Corporation of the Township of Augusta enacts as
1. A separate tax rate equal to fifty per cent of the 2022 tax rate is hereby imposed
upon the assessment in each property tax class for the purposes of collecting the
2023 interim levy, provided that taxes billed for any property will not exceed fifty
per cent of taxes billed in 2022, 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 2023, specifically Friday, March 31, 2023.
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
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 or part thereof remaining unpaid on the first day of each
calendar month in which default continues up to and including December, 2023.
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 9th day of January 2023.
Read a third time and passed this 9th day of January 2023.
Signed by Mayor Jeff Shaver and Clerk Annette Simonian