' 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 11-217 established tax ratios for the year 217; And whereas, the Council of the County of Essex has, by By-Law Number 12-217 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:
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 31 51 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.
Read a first, a second and a third time and finally passed on May 15, 217. ----------4~~~~====~~----------. 1/"efk-
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.7565.799.89 -.9173.4696.179.15659 Multi-Residential.14793.1563.1581 -.17937.9182.179.2899 Farmland.1891.2 - -.291.1174.448.3713 Farmland Awaiting Development.1891.2 - -.291.1174.448.3713 li Commercial - Occupied.8186.865.875.176.11632.581.13557.327 I Commercial - New Construction.8186.865.875.176.11632.581.114.28113 ' Commercial - Vacant Unit.573.66 -.1194.753.3557.949.2577 Commercial - New Construction Vacant Unit.573.66.1194.753.3557.798.1967 Commercial - Vacant Land.4252.449 -.815.5516.2639.733.15188 Shopping Centre.8186.865.875.176.11632.581.13557.327 Shopping Centre - Vacant Unit.573.66 -.1194.753.3557.949.2577 Shopping Centre - Vacant Land.4252.449 _,.815.5516.2639.733.15188 Parking Lot.4252.449 -.815.5516.2639.733.15188 Office Building.886.931.941.176.12384.5466.114.2925 Office Building- Vacant Unit.6164.651 -.1194.89.3826.798.19815 Industrial - Occupied.14695.1553 -.176.17954.9121.139.4975 Industrial- New Construction.14695.1553 -.176.17954.9121.114.38475 Industrial -Vacant Unit.9552.19 -.1194.11755.5929.935.26719 Industrial- New Construction- Vacant Unit.9552.19 -.1194.11755.5929.741.2594 Industrial - Vacant Land.9552.19 -.815.11376.5929.935.2634 Large Industrial.232.2147.22467.12613.139.4898 Large Industrial- New Construction.232.2147 - -.22467.12613.114.4648 Large Industrial - Vacant Land.1328.1396.1464.8198.935.31837 Pipeline.9857.142 - -.1899.6118.139.3917 ManaQE!Q_fQrE!~t.1891.2 - -.291.1174.448.3713 -=< 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 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.7565.179.89 Not Applicable.8553.4696.179.1539 Multi-Residential.14793.351.1581 Not Agplicable.16725.9182.179.27697 Farmland.1891.45 Not Applicable.1936.1174.448.3558 Farmland Awaitii1Q_ Develqp_ment.1891.45 - Not Applicable.1936.1174.448.3558 Commercial - Occupied.8186.194.875 Not Applicable.9255.581.13557.27893 Commercial - New Construction.8186.194.875 Not Applicable.9255.581.114.25736 Commercial- Vacant Unit.573.136 Not Applicable.5866.3557.949.18913 I Commercial - New Construction - Vacant Unit.573.136 Not Applicable.5866.3557.798.1743 Commercial - Vacant Land.4252.11 - Not Applicable.4353.2639.733.1425 : Landfill Payment in Lieu.7921.188 Not Applicable Not Applicable.819.4917.12888.25914 Shopping Centre.8186.194.875 Not Applicable.9255.581.13557.27893 ' Shopping Centre - Vacant Unit.573.136 Not Applicable.5866.3557.949.18913 I Shopping Centre - Vacant Land.4252.11 Not Applicable.4353.2639.733.1425 I Parking Lot.4252.11 - Not Applicable.4353.2639.733.1425 I Office Building.886.29.941 Not Applicable.9956.5466.114.26822 ' Office Buildii1Q - Vacant Unit.6164.146 Not Applicable.631.3826.798.18116 Industrial- Occupied.14695.349 Not Applicable.1544.9121.139.3865 Industrial - New Construction.14695.349 Not Applicable.1544.9121.114.35565 Industrial - Vacant Unit.9552.227 Not Applicable.9779.5929.935.24743 Industrial- New Construction- Vacant Unit.9552.227 Not Applicable.9779.5929.741.23118 i Industrial- Vacant Land.9552.227 Not Applicable.9779.5929.935.24743 Large Industrial.232.482 Not Applicable.282.12613.139.47315 Large Industrial- New Construction.232.482 Not Applicable.282.12613.114.44815 Larae Industrial - Vacant Land.1328.313 Not Applicable.13521.8198.935.3754 I P!peline.9857.234 - Not Applicable.191.6118.139.319 Managed Forest.1891.45 - Not Applicable.1936.1174.448 o.oo3558 I ------------------- - - - -- - - ~ Schedule "A" to 2
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.7565.799.89 Not Applicable.9173.4696.179.15659 Multi-Residential.14793.1563.1581 Not Applicable.17937.9182.179.2899 Farmland.1891.2 - Not Applicable.291.1174.448.3713. Farmland Awaiting Development.1891.2 - Not Applicable.291.1174.448.3713 Commercial.: Occupied.8186.865.875 Not App.Jicable.9926.581.13557.28564 Commercial - New Construction.8186.865.875 Not Applicable.9926.581.114.2647 Commercial- Vacant Unit.573.66 - Not Applicable.6336.3557.949.19383 Commercial - New Construction - Vacant Unit.573.66 Not Applicable.6336.3557.798.17873 Commercial - Vacant Land.4252.449 - Not Applicable.471.2639.733.14373 Shopping Centre.8186.865.875 Not Applicable.9926.581.13557.28564 Shopping Centre - Vacant Unit.573.66 - Not Applicable.6336.3557.949.19383 Shopping Centre - Vacant Land.4252.449 - Not Applicable.471.2639.733.14373 Parking Lot.4252.449 - Not Applicable.471.2639.733.14373 Office Building.886.931.941 Not Applicable.1678.5466.114.27544 Office Building - Vacant Unit.6164.651 - Not Applicable.6815.3826.798.18621 Industrial- Occupied.14695.1553 - Not Applicable.16248.9121.139.39269 Industrial- New Construction.14695.1553 - Not Applicable.16248.9121.114.36769 Industrial - Vacant Unit.9552.19 - Not Applicable.1561.5929.935.25525 Industrial - New Construction - Vacant Unit.9552.19 - Not Applicable.1561.5929.741.239 Industrial - Vacant Land.9552.19 - Not Applicable.1561.5929.935.25525 Large Industrial.232.2147 - Not Applicable.22467.12613.139.4898 Large Industrial- New Construction.232.2147 - Not Applicable.22467.12613.114.4648 Large Industrial - Vacant Land.1328.1396 - Not Applicable.1464.8198.935.31837 Pipeline.9857.142 - Not Applicable.1899.6118.139.3917 Managed Forest.1891.2 - Not Applicable.291.1174.448.3713 d3 Schedule "A" to 3