THE CORPORATION OF THE
BY-LAW NO. 25-10
Being a by-law to adopt the estimates of all sums
required during the year
and to strike the rates of taxation for the year 2010.
WHEREAS the
Council of the Corporation of the
Act considered the
estimates of the municipality and of the Boards and Commissions of the
municipality and it is necessary that the following sums
by raised by means of taxation for the year 2010.
WHEREAS Section
the Municipal Act S.O. 2001, c.25, Section 312 as amended provides that the
Council of the Township of Machar shall pass a by-law to levy a separate tax
rate on the assessment in each property class, and;
WHEREAS Sections
312 (6) of the said Act require tax rates to be established in the same
proportion to tax ratios, and;
THEREFORE the
Council of the Corporation of the
1. That tax ratios
have been adopted to be applied against the whole of the assessment for real
property in the following classes:
Residential Farm 1.0000
Multi-residential 1.0000
Commercial
Occupied 0.9500
Commercial
Vacant 0.6650 Industrial
Occupied 0.9500
Industrial
Vacant 0.6175
Pipelines 0.7000
Farmlands 0.2500
Managed
Forests 0.2500
2. That a tax rate
is hereby adopted to be applied against the whole of the assessment for real
property in the following classes:
General Education
Residential
Farm 0.00720127 0.00241000
Commercial
Occupied 0.00684121 0.00923811
Commercial
Excess/Vacant 0.00478885 0.00646668
Industrial
Occupied 0.00684121 0.00524506
Industrial
Excess/Vacant 0.00444679 0.00340929
Pipelines 0.00504089 0.00736673
Farmlands 0.00180032 0.00060250
Managed
Forest 0.00180032 0.00060250
3. The taxes shall
be payable in 2 Final instalments due on the 30th day of August and the 30th day of September 2010,
provided that upon failure to make payment of one or all instalments,
the whole shall become due and payable forthwith. There shall be imposed a penalty for
non-payment of taxes on due date or any instalment
thereof, the amount of 1.25% of the amount due and unpaid on the first day
of default and an additional penalty of 1.25% shall be added on the first day
of each calendar month thereafter in which default continues, but not after the
end of the year in which taxes are levied.
4. The collector
is hereby authorized to mail or cause to be mailed the notice of taxes due to
the address of the residence or place of business of the person to whom
such notice is required to be given.
5. Taxes shall be
paid into the office of the Collector or may be paid in person at the office of
the Collector.
6. Where the
tenant of the lands, owned by the Crown or in which the Crown has an interest,
has been employed either within or outside the municipality by the same
employer for not less than 30 days, such employer shall pay over to the
Collector on demand out of wages, salary, or other remuneration due to such
employee the amount then payable for taxes under this by-law and such payment
shall relieve the employer from any liability to the employee for the amount
paid.
7. The Collector
and Treasurer are hereby empowered to accept part payment from time to time on
account of any taxes due.
8. This by-law
shall come into force and effect upon the date of the final reading thereof.
READ A FIRST,
SECOND & THIRD TIME & FINALLY PASSED THIS 14th day of June 2010.
...............................................................................
Per
Mayor Harvey Pinkerton
…………………………………………………..
BP Per
Clerk-Administrator Brenda Paul, AMCT