HomeMy WebLinkAbout08 012 2008 Interim Taxation By-law
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THE CORPORATION OF THE MUNICIPALITY OF KINCARDINE
BY-LAW
NO. 2008 - 012
BEING A BY-LAW TO PROVIDE FOR A LEVY OF TAXES BEFORE THE
ESTIMATES ARE ADOPTED IN THE YEAR 2008 AND TO PROVIDE FOR
PENAL TV AND INTEREST
WHEREAS Section 317 of the Municipal Act, 2001, S.O. 2001 c. 25 as amended
provides that the Council of a iocal municipality, before the adoption of the
estimates for the year under Section 290, may pass a by-law levying amounts on
the assessment of property in the iocal municipaiity rateable for local municipality
purposes, in an amount not to exceed 50 percent of the total amount of taxes for
municipal and school purposes levied on the property for the previous year;
AND WHEREAS pursuant to the said Municipal Act, Section 345 (1) through (5)
provides for the imposing of a penalty and interest respectively on taxes due but
not yet paid;
NOW THEREFORE the Councii of the Corporation of the Municipality of
Kincardine ENACTS as foilows:
1. That an interim levy which wili produce an amount not exceeding 50% of
the total annualized amount of taxes for municipal and school purposes be
levied on each property for the year 2008.
2. That the dates for payment of taxes under this by-law shail be as foilows:
Due date of 1" instailment.................................
March 3'"
Due date of 2'd instailment..................................
June 2nd
3. That a percentage charge of 1.25 per cent (1.25%) shail be imposed as a
penaity for non-payment of taxes of any class or instailment thereof on the
first day of default and on the first day of each calendar month thereafter
in which defauit continues up to and including December of each year.
4. On ail other taxes in default on January 1", 2008, interest shail be added
at the rate of 1.25 per cent (1.25%) per month or fraction thereof.
5. Penaities and interest added on ail taxes, inciuding the interim tax levy, in
default shali become due and payable and shail be coilected forthwith as if
the same had originaily been imposed and formed part of such interim
levy.
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2008 Interim Taxation By-law
By-law No. 2008 - 012
6.
That the Treasurer, not iater than 21 days prior to the date that the first
instaliment is due, shali give to the person taxed, a printed notice
specifying the amount of the taxes payable by delivering the notice or
causing it to be delivered to or for that person at the person's residence or
place of business or upon the premises in respect of which the taxes are
payable.
7. That the notice shali include the due date for each instaliment and the
particuiars of the penalties imposed for iate payment.
8. That the Treasurer be and is hereby authorized to accept part payment
from time to time on account of any taxes due and to give receipt for such
part payment, provided that acceptance of any such part payment does
not affect the coliection of any percentage charge imposed and
collectable, under Section 345 of the Municipal Act, in respect of non-
payment of any taxes or any class of taxes or of any instaliment thereof.
9.
That taxes shali be payable to The Corporation of the Municipality of
Kincardine and can be paid to the Treasurer at the Municipai offices, by
pre-authorized payment, at any financial institution in Canada which
accepts such payments or in any other manner or location approved by
Council.
10. That this by-law shali come into fuli force upon its final passage.
11. Thatthis by-law may be cited as the "2008 Interim Taxation By-law".
READ a FIRST, and SECOND time this 23" day of January, 2008.
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READ a THIRD time and FINALLY PASSED this 23" day of January, 2008.
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