HomeMy WebLinkAboutTWP 82 002 payments of taxes
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THE CORPORATION OF THE TOWNSHIP OF KINCARDINE
By-Law No. 82 - 2
Being a By-Law to authorize the Treasurer and
Collector of Taxes to accept part payment on
account of taxes due and unpaid.
WHEREAS under the provision of The Municipal Act, a municipality may authorize
the Treasurer and the Collector of Taxes to accept part payment of any taxes
due which were levied in the current calendar year and,
WHEREAS taxes due are those taxes which were levied in the current calendar
year which are due and unpaid
NOW THEREFORE the Council of the Corporation of the Township of Kincardine
ENACTS AS FOLLOWS:
1. That the Treasurer and the Collector of Taxes be and are hereby
authorized to accept part payments on account of taxes due and
unpaid which were levied in the current calendar year.
2. That acceptance of any part payment on account of taxes due and
unpaid shall not affect the collection of any percentage charge
imposed and collectable as penalty in respect of non-payment of
any taxes or of any instalment thereof.
3. That the Treasurer or Collector of Taxes shall credit part payments
received on account of taxes due, first, in payment of all penalty
percentage charges added to such taxea and, secondly, in payment
of the tax instalment first due and then in payment of the tax
instalment next due and so on until the whole of the part payment
has been applied against such taxes.
4. Nothing in this by-law authorizes the Treasurer or Collector of
Taxes to accept part payment on account of taxes due on any property
after the date on which a tax arrears certificate has been registered
in the Registry Office in accordance with the provisions of The
Municipal Affairs Act.
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