HomeMy WebLinkAbout20 063 2020 Taxation Amendment (1) By-law
THE CORPORATION OF THE MUNICIPALITY OF KINCARDINE
BY-LAW
NO. 2020 - 063
BEING A BY-LAW TO AMEND BY-LAW NO. 2020 Î 051; BEING A BY-LAW
TO ADOPT THE ESTIMATES OF ALL SUMS REQUIRED DURING THE YEAR
TO STRIKE THE RATES OF TAXATION FOR THE YEAR 2020
WHEREAS Section 5(3) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
authorizes a municipality to pass by-laws to exercise its municipal powers;
AND WHEREAS the Council of The Corporation of the Municipality of Kincardine
enacted By-law No. 2020-002, on January 13, 2020, to levy and collect interim
taxes in advance of final estimates being set for the current taxation year;
AND WHEREAS the Council of The Corporation of the Municipality of Kincardine
enacted By-law No. 2020-051, on March 31, 2020, to adopt the estimates of all
sums required during the year to strike the rates of taxation for the year for all
property classes;
AND WHEREAS as a result of the widespread closure of businesses and
declaration of a state of emergency by the Province of Ontario due to the COVID-
19 pandemic, many Municipality of Kincardine businesses are closed and residents
are being financially impacted;
AND WHEREAS Council in response to such emergency has deemed it to be in
the best interest of the municipality for By-laws 2020-002 and 2020-051 to be
amended to defer the imposition of all new penalties and interest for amounts that
come due at various dates;
NOW THEREFORE the Council of The Corporation of the Municipality of
Kincardine ENACTS as follows:
1. That, notwithstanding Section 4 of By-Law 2020-002 and Section 4 of By-
Law 2020-051, late payment charges against amounts that become due on
ndstst
March 2, June 1, 2020 and September 1, 2020 under thoseby-lawsshall
be imposed in accordance with the following.
2.That, there shall be imposed a penalty for non-payment or late payment of
taxes that become due and remain unpaid in accordance with Section 345(2)
of the Municipal Act, 2001. The penalty shall be one and one-quarter percent
(1.25%) of the amount of an installment in default on:
rdnd
a)March 3, 2020 in respect of taxes that become due on March 2,2020;
ndst
b) August 2, 2020 in respect of taxes that become due on June 1, 2020;
stst
c)October 1, 2020 in respect of taxes that become due on September 1,
2020: and
nd
d)December 2, 2020 in respect of taxes that become due on December
st
1, 2020.
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2020 Taxation Amendment (1) By-law
By-law No. 2020 - 063
3. That, there shall be levied an interest charge pursuant to Section 345(3) of
the Municipal Act, 2001 of one and one-quarter (1.25%) calculated on the
first day of the calendar months set out below to be levied on the unpaid
installment for so long as the amounts remain unpaid.
ndst
a) August 2,2020 and October 1, 2020and then each month thereafter
nd
in respect of taxes that become due on March 2, 2020
st
b) October 1, 2020 and then each month thereafter in respect of taxes that
st
become due on June 1, 2020;
st
c) November 1, 2020 and each month thereafter in respect of taxes that
st
become due on September 1, 2020.
4. That, for further clarity, interest imposed under this By-Law shall not begin
to accrue prior to
ndnd
a) August 2, 2020 in respect of taxes that become due on March 2;
stst
b) October 1, 2020 in respect of taxes that become due on or June 1,
2020; and
st
c) November 1, 2020 in respect of taxes that become due on September
st
12020
5.The remaining provisions of By-laws 2020-002 and2020-051shall continue
unchanged without amendment and in full force and effect.
6. If any section or portion of this By-law is found by a court of competent
jurisdiction to be invalid, it is the intent of Council for the Municipality that all
remaining sections and portions of this By-law continue in force and effect.
7. This By-law may be cited as the Ð2020 Taxation Amendment (1) By-lawÑ.
th
READ a FIRST and SECOND TIME this 6 day of April, 2020.
th
READ a THIRD TIME and FINALLY PASSED this 6 day of April, 2020.
Jennifer Lawrie
Anne Eadie
Signed with ConsignO Cloud (2020/04/17)
Signed with ConsignO Cloud (2020/04/16)
Verify with ConsignO or Adobe Reader.
Verify with ConsignO or Adobe Reader.
Mayor Deputy Clerk