WHEREAS, Section 290 and 312 of The Municipal Act, 2001, c. 25 as amended provides that the Council of a local municipality shall adopt estimates for the year, pass a by-law to levy a separate tax rate on the assessment in each property class, and;
WHEREAS,Sections 307 and 308 as amended of the said Act requires tax rates to be established in the same proportion of tax ratios with exceptions, and;
WHEREAS, the 2007 Budget for Municipal purposes is hereby adopted at $7,407,350.00 with $2,262,302.00 to be raised from the whole of the rateable property according to the last revised assessment roll of the Township and;
WHEREAS, the Upper Tier (County of Renfrew) has passed By-Law No. 31-07, 32-07, 33-07, 34-07 and 35-07 to establish the County tax rate and education tax rates for commercial, industrial and pipeline property classes and these tax rates are included on
Schedule A to this By-Law and;
WHEREAS, the Provincial Government through Regulation 98/06 as amended has established the tax rates for school purposes on Residential, Multi Residential, Farmlands and Managed Forest classes and these tax rates are included on
Schedule A to this By-Law;
AND WHEREAS, Sections 342, 345, 346 and 347 provide for penalties for non-payment of taxes and interest on tax arrears;
AND WHEREAS, Sections 342 and 343 as amended allow for billing of a class of real property separately from other classes of real property for the year 2007 and for the issuing of separate bills for separate classes of real property for 2007;
AND WHEREAS, Sections 390, 391, 396, 398 and 399 as amended allow for the setting of a sewage service rate;
NOW THEREFORE, the Council of the Corporation of the Township of Laurentian Valley hereby enacts as follows:
- For the year 2007, the tax rates shown on Schedule A to this By-Law shall be levied upon the whole of the assessment in each property class shown on Schedule A to this By-Law.
- For the year 2007, the sewage service rates shown on Schedule B to this By-Law shall be levied upon the lands that are connected to the sewage works.
- For payments in lieu of taxes due to the Township, the actual amount due shall be based on the assessment roll and the tax rates for the year 2007.
- Any amounts levied by the interim levy By-Law for 2007 shall be deducted from the amounts levied by this By-Law.
- That every owner of rateable property in the Township of Laurentian Valley shall be taxed according to the tax rates on Schedule A of this By-Law, and for rateable properties in the Residential Class (RT), Residential and Farmland Phase 1 Class (R1), Farmland Class (FT), Managed Forest Class (TT) and Pipeline Property class (PT) such tax shall become due and payable in two installments as follows, the final levy rounded upwards to the next whole dollar shall become due and payable on the 29th day of June, 2007 and the balance of the final levy shall become due and payable on the 28th day of September, 2007 and non-payment of the amount, as noted, on the dates stated in accordance with this section shall constitute default, and that for every owner of rateable properties in the Commercial Occupied Class (CT), Commercial Vacant Unit/Excess Land Class (CU), Commercial Vacant Land Class (CX), Shopping Centre Occupied Class (ST), Shopping Centre Vacant Unit/Excess Land Class (SU), Industrial Occupied Class (IT), Industrial Vacant Unit/Excess Land Class (IU), Industrial Vacant Land Class (IX), Large Industrial Occupied Class (LT), Large Industrial Vacant Unit/Excess Land Class (LU), Large Industrial Vacant Land Class (LX) and Multi Residential Class (MT) such tax shall become due and payable in two installments as follows, the final levy rounded upwards to the next whole dollar shall become due and payable on the 31st day of August 2007 and the balance of the final levy shall become due and payable on the 31st day of October, 2007 and non payment of the amount, as noted on the dates stated in accordance with this section shall constitute default.
- On all taxes of the levy, which are in default a penalty of (1¼) one and one quarter percent shall be added on the 1st day of each and every month the default continues, until December 31st, 2007.
- On all taxes in default on January 1st, 2008 interest of (1¼) one and one quarter percent shall be added on the 1st day of each and every month the default continues.
- Penalties and interest added in default shall become due and payable and shall be collected as if the same had originally been imposed and formed part of such unpaid tax levy.
- The collector may mail or cause the same to be mailed to the residence or place of business of such person indicated on the last revised assessment roll, a written or printed notice specifying the amount of taxes payable.
- That taxes are payable at the Township of Laurentian Valley Municipal Office, 460 Witt Road, Pembroke, Ontario, or at the Bank of Nova Scotia Pembroke Street West, Pembroke, Ontario on or before the due date as shown on the tax bill.
- Schedule A and Schedule B attached hereto shall form a part of this By-Law.
Read a FIRST and SECOND time this 22nd day of May, 2007
Read a THIRD time and FINALLY passed this 22nd day of May, 2007
REEVE, Jack Wilson: CAO, Darrel Ryan
