The Corporation of the Town of Essex. By-Law Number additional charges for Municipal, County. and Education purposes for the year 2017

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Theodore Bridges
5 years ago
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1 ' The Corporation of the Town of Essex Being a by-law to establish tax rates and additional charges for Municipal, County and Education purposes for the year 217 Whereas Section 29( 1) of the Municipal Act, S.. 21, Chapter 25 provides that a local municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality; for services or activities provided or done by or on behalf of it; And whereas, by By-Law Number 1595, as amended, the Council of The Corporation of the Town of Essex did approve the amount to be raised for general municipal purposes for the taxation year 217 by a levy upon real property and other assessments contained in the last assessment roll as returned for the taxation year; And whereas, the Council of the County of Essex has, by By-Law Number established tax ratios for the year 217; And whereas, the Council of the County of Essex has, by By-Law Number established the County's levy requirements and established tax rates for County purposes for the year 217; And whereas, the Council of The Corporation of the Town of Essex is required to levy and collect the tax rates prescribed for education purposes on the residential and business property within The Corporation of the Town of Essex; And whereas, it is necessary to provide for the payment of local improvement charges by an assessment and levy upon real property assessed under a local improvement bylaw to pay the debentures outstanding for such improvements; And whereas, it has been deemed expedient to provide that taxes on real property within the municipality shall be levied to be due and payable in two installments of equal amounts on or before the 31st day of October, 217; And whereas, failure to receive a tax notice does not exempt a property owner from payment of taxes or penalty and interest charges. Now therefore the Council of The Corporation of the Town of Essex hereby enacts as follows:

2 1. That the tax rates by Ward as set out in Schedule "A" attached hereto be applied on the ratable assessment in the municipality for general municipal purposes, county purposes and education purposes. 2. The said tax levy shall become due and payable in two (2) installments as follows: i) Fifty percent (5%) of the levy shall become due and payable on the day of July, 217; and ii) The balance of the fifty percent (5%) shall become due and payable on the 31st day of October, 217; and iii) Nonpayment of the amount on the dates stated in accordance with this section shall constitute default. 3. In default of payment of the installment of taxes, a percentage charge of one and one-quarter percent (1-1/4%) shall be imposed as a penalty for nonpayment and shall be added to the tax installment or any part thereof remaining unpaid on the first day following the due date thereafter and an additional charge of one and one-quarter percent (1-1 /4%) shall be imposed and added to any part remaining unpaid on the first day of each calendar month in which default continues to and includes December in this year. Penalty is at a rate of fifteen percent (15%) per annum. 4. On all taxes of the final tax levy in default on January 1, 218 interest will be added at the rate of one and one-quarter percent (1-1 /4%) per month for each month or fraction thereof of default. On all other taxes in default on January 1, 218, interest shall be added at the rate of one and one-quarter percent (1-1/4%) per month or fraction thereof of default, and all by-jaws and parts of the by-laws inconsistent with this policy are hereby rescinded. 5. Penalties and interest added on all taxes of the final tax levy in default shall become due and payable and shall be collected forthwith as if the same had originally been imposed and formed part of such unpaid final tax levy. 6. Taxes shall be payable to The Corporation of the Town of Essex and shall be paid to the Tax Collector. 7. The Treasurer is hereby authorized to accept part payment from time to time on account of any taxes due and to give a receipt for such payment, provided that acceptance of any part payment shall not affect the collection of any percentage charge imposed under Section 5 of this By Law in respect to nonpayment of taxes or any installment thereof.

3 Read a first, a second and a third time and finally passed on May 15, ~~~~====~~ /"efk-

4 Schedule "A" to Town of Essex 217 Property Tax Rates by Ward attd Property Class Garbage Essex Centre Town of Essex- Town of Essex - Collection and Business Total Town of County and Base Municipal Urban or Rural Disposal Tax Improvement Essex Municipal Library Board Education Tax Total217 Tax Ward and Property Class Tax Rate Tax Rate Rate Area Tax Rate Tax Rate Tax Rate Rate Rate Ward1 Residential Multi-Residential Farmland Farmland Awaiting Development li Commercial - Occupied I Commercial - New Construction ' Commercial - Vacant Unit Commercial - New Construction Vacant Unit Commercial - Vacant Land Shopping Centre Shopping Centre - Vacant Unit Shopping Centre - Vacant Land _, Parking Lot Office Building Office Building- Vacant Unit Industrial - Occupied Industrial- New Construction Industrial -Vacant Unit Industrial- New Construction- Vacant Unit Industrial - Vacant Land Large Industrial Large Industrial- New Construction Large Industrial - Vacant Land Pipeline ManaQE!Q_fQrE!~t =< Schedule "A" to 1

Schedule 11 A 11 to Town of Essex 217 Property Tax Rates by Ward and Property Class - Garbage Essex Centre Town of Essex - Town of Essex - Collection and Business Total Town of County and Base

5 Schedule 11 A 11 to Town of Essex 217 Property Tax Rates by Ward and Property Class - Garbage Essex Centre Town of Essex - Town of Essex - Collection and Business Total Town of County and Base Municipal Urban or Rural Disposal Tax Improvement Essex Municipal Library Board Education Tax Total217 Tax Ward and Property Class Tax Rate Tax Rate Rate Area Tax Rate Tax Rate Tax Rate Rate Rate Wards2and3 Residential Not Applicable Multi-Residential Not Agplicable Farmland Not Applicable Farmland Awaitii1Q_ Develqp_ment Not Applicable Commercial - Occupied Not Applicable Commercial - New Construction Not Applicable Commercial- Vacant Unit Not Applicable I Commercial - New Construction - Vacant Unit Not Applicable Commercial - Vacant Land Not Applicable : Landfill Payment in Lieu Not Applicable Not Applicable Shopping Centre Not Applicable ' Shopping Centre - Vacant Unit Not Applicable I Shopping Centre - Vacant Land Not Applicable I Parking Lot Not Applicable I Office Building Not Applicable ' Office Buildii1Q - Vacant Unit Not Applicable Industrial- Occupied Not Applicable Industrial - New Construction Not Applicable Industrial - Vacant Unit Not Applicable Industrial- New Construction- Vacant Unit Not Applicable i Industrial- Vacant Land Not Applicable Large Industrial Not Applicable Large Industrial- New Construction Not Applicable Larae Industrial - Vacant Land Not Applicable I P!peline Not Applicable Managed Forest Not Applicable o.oo3558 I ~ Schedule "A" to 2

6 Schedule "A" to Town of Essex 217 Property Tax Rates by Ward and Property Class Garbage Essex Centre Town of Essex - Town of Essex - Collection and Business Total Town of County and Base Municipal Urban or Rural Disposal Tax Improvement Essex Municipal Library Board Education Tax Total 217 Tax Ward and Property Class Tax Rate Tax Rate Rate Area Tax Rate Tax Rate Tax Rate Rate Rate Ward4 Residential Not Applicable Multi-Residential Not Applicable Farmland Not Applicable Farmland Awaiting Development Not Applicable Commercial.: Occupied Not App.Jicable Commercial - New Construction Not Applicable Commercial- Vacant Unit Not Applicable Commercial - New Construction - Vacant Unit Not Applicable Commercial - Vacant Land Not Applicable Shopping Centre Not Applicable Shopping Centre - Vacant Unit Not Applicable Shopping Centre - Vacant Land Not Applicable Parking Lot Not Applicable Office Building Not Applicable Office Building - Vacant Unit Not Applicable Industrial- Occupied Not Applicable Industrial- New Construction Not Applicable Industrial - Vacant Unit Not Applicable Industrial - New Construction - Vacant Unit Not Applicable Industrial - Vacant Land Not Applicable Large Industrial Not Applicable Large Industrial- New Construction Not Applicable Large Industrial - Vacant Land Not Applicable Pipeline Not Applicable Managed Forest Not Applicable d3 Schedule "A" to 3

Being a by-law to establish tax rates and additional charges for Municipal, County. and Education purposes for the year 2018

The Corporation of the Town of Essex r By-Law Number 16988 Being a by-law to establish tax rates and additional charges for Municipal, County and Education purposes for the year 2018 Whereas Section 290(1)