BY-LAW NUMBER OF 2000 OF THE CITY OF SARNIA "A By-Law to Leyy Taxes for the Year 2000" WHEREAS pursuant to the Municipal Act R.S.O., 1990 c.m.45, as amended, it is necessary for Council of the Corporation of the City of Samia to levy on the whole rateable property according to the last revised assessment roll for the City of Samia, the sums for the current year set forth for various purposes in Schedule "A" hereto attached; AND WHEREAS the Corporation of the County of Lambton passed By Law Number 19 of 2000, being a By-Law establishing tax ratios and setting out a method by which the portion of County levies will be raised in each area municipality; AND WHEREAS the Corporation of the County of Lambton passed By Law Number 29 of 2000, being a By-Law to adopt estimates of all sums required by the County of Lambton for County purposes and to provide a levy on area municipalities; AND WHEREAS the Province of Ontario has enacted regulations 307/99, 308/99, and 287/00, being regulations establishing tax rates for school purposes; estimates for the current year; AND WHEREAS an interim levy was made before the adoption of the enacts as follows: NOW THEREFORE Council of the Corporation of the City ofsamia 1. For the year 2000, the Corporation ofthe City ofsamia shall levy upon the whole rateable property, according to the last revised assessment roll, the rates of taxation per current value assessment as set out in Schedule "A" attached to this By-Law. 2. The City of Samia 2000 Current Budget hereunto attached as Schedule "B" be and is hereby adopted by Council and the estimates for the current year are as set forth in Schedule "A" attached to this By-Law.
- 2-3. The levy provided for in Schedule "A" attached to this By-Law shall be reduced by the amount of the interim levy for 2000. 4. (a) (b) For the Residential, Pipeline, Farmland and Managed Forests tax classes, the said tax levy shall become due and payable in two installments as follows: Fifty percent of the levy rounded upwards to the next whole dollar shall become due and payable on the fourth day of July, 2000; and the balance of the levy shall become due and payable on the first day of September, 2000 and nonpayment of the amount on the dates stated in accordance with this section shall constitute default. For the Multi-Residential, Commercial and Industrial related tax classes, the said tax levy shall become due and payable on a due date to be established by resolution by City Council with such date to be published. Non-payment of the amount on the date established shall constitute default. 5. The Treasurer of the City of Samia shall add to the amount of all taxes due and unpaid, interest at the rate of 1.25 percent per month or fraction thereof, being 15 percent per annum, and all by-laws and parts of by-laws inconsistent with this paragraph are hereby superseded. 6. Interest added on all taxes in default shall become due and payable and shall be collected f()rthwith as ifthe same had originally been imposed and formed part of such unpaid tax levy. 7. The Treasurer shall cause to be mailed to the residence or place of business of such person indicated on the last revised assessment roll, a notice specifying the amount of taxes payable. 8. A failure to receive the aforesaid notice in advance of the date for payment of the levy or any installment, does not affect the timing of default or the date from which interest shall be imposed. 9. The Treasurer of the City of Samia may accept part payment on account of any taxes due, but such acceptance shall not affect interest under Section 5 of this By-Law. 10. For payments in lieu of taxes due to the Corporation of the City ofsamia, the actual amount due to the Corporation of the City of Samia shall be based on the assessment roll and the tax rates for the year 2000.
- 3-11. For the railway rights of way taxes due to the Corporation of the City of Samia in accordance with the Regulations established by the Minister of Finance, pursuant to the Municipal Act, R.S.O. 1990, c.m.4s, as amended, the actual amount due to the Corporation of the City of Samia shall be based on the assessment roll and the tax rates for the year 2000. 12. If any section or portion of this By-Law or of Schedules "A" or "B" are found by a court of competent jurisdiction to be invalid, it is the intent of Council for the Corporation of the City of Samia that all remaining sections and portions of this By-Law and of Schedules "A" and "B" continue in force and effect. 13. Schedules "A" and "B" attached hereto form parts of this By-Law. This By-Law comes into force and effect upon finally being passing. FINALLY PASSED this ~ q~ day of,2000. Mayor D IMY DO,UMENTS'WPDOCSIBY -LAWITAX LEVY 2000.DMF
Corporation of the City of Sarnia - 2000 Tax Rates General Sewer Transit Total County of Lambton General Sewer Transit Total County of Lambton Tax Codel Municipal Area Area Sarnia Lambton Hospital Education Total Municipal Area Area Sarnia Lambton Hospital Education Total Property Tax Class Q.yg]ifi [ ~ ~ Tax Rate ~ ~ Tax Rate ~ ~ Assessment ~ ~ ~ ~ ~ ~ ~ ~ Residential & Farm RT 0.671228% 0.048920% 0.036967% 0.757115% 0.483779% 0.010734% 0.414000% 1.665628% 2,529,702,238 16,980,070 1,093,988 915,197 18,989,255 12,238,168 271,538 10,472,967 41,971,928 Residential & Farm (Education only) RD 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.000000% 0.414000% 0.414000% 128,000 0 0 0 0 0 0 530 530 Res. Farmland Awaiting Development Ph. I R1 0.234930% 0.017122% 0.012938% 0.264990% 0.169323% 0.003757% 0.144900% 0.582970% 634,995 1.492 109 82 1,683 1,075 24 920 3,702 Res. Farmland Awaiting Development Ph. II R4 0.503421% 0.036690% 0.027725% 0.567836% 0.362834% 0.008051% 0.310500% 1.249221% 0 0 0 0 0 0 0 0 0 Comm. Farmland Awaiting Development Ph. I C1 0.234930% 0.017122% 0.012938% 0.264990% 0.169323% 0.003757% 0.144900% 0.582970% 4,000 9 1 1 11 7 0 6 24 Multi-Residential MT 1.601550% 0.116723% 0.088203% 1.806476% 1.154296% 0.025611% 0.414000% 3.400383% 178,668,125 2,861,459 208,315 157,590 3,227,364 2,062,359 45,759 739,686 6,075,168 Commercial (occupied) CT 1.059265% 0.077201% 0.058338% 1.194804% 0.763451% 0.016939% 2.311819% 4.287013% 331,360,545 3,509,986 248,778 192,290 3,951,054 2,529,775 56,129 7,660,456 14,197,414 Commercial Vacant Units/Excess Land CU 0.741485% 0.054040% 0.040836% 0.836361% 0.534416% 0.011857% 1.618273% 3.000907% 7,991,500 59,256 4,287 3,263 66,806 42,708 948 129,324 239,786 Commercial - Vacant Land CX 0.702709% 0.051214% 0.038701% 0.792624% 0.506468% 0.011237% 1.533644% 2.843973% 4,789,800 33,658 2,027 1,854 37,539 24,259 538 73,458 135,794 Commercial Office (occupied) DT 1.121756% 0.081755% 0.061779% 1.265290% 0.808491% 0.017939% 2.448204% 4.539924% 17,970,630 201,587 14,692 11,102 227,381 145,291 3,224 439,958 815,854 Commercial Office - Vacant Units DU 0.785229% 0.057229% 0.043245% 0.885703% 0.565944% 0.012557% 1.713743% 3.177947% 6,041,000 47,436 3,458 2,612 53,506 34,189 759 103,527 191,981 Shopping Centre (occupied) ST 1.391187% 0.101392% 0.076618% 1.569197% 1.002680% 0.022247% 3.036230% 5.630354% 64,988,658 904,114 65,893 49,793 1,019,800 651,628 14,458 1,973,205 3,659,091 Shopping Centre (Vacant Units) SU 0.973831% 0.070974% 0.053632% 1.098437% 0.701876% 0.015573% 2.125361% 3.941247% 3,863,100 37,620 2,741 2,071 42,432 27,114 602 82,105 152,253 Parking Lots GT 0.702709% 0.051214% 0.038701% 0.792624% 0.506468% 0.011237% 1.533644% 2.843973% 520,470 3,657 267 201 4,125 2,636 58 7,982 14,801 Industrial (occupied) IT 1.656725% 0.120744% 0.091242% 1.868711% 1.194062% 0.026493% 3.334309% 6.423575% 53,661,071 889,016 63,641 48,499 1,001,156 640,746 14,216 1,789,226 3,445,344 Industrial - Vacant Units/Excess Land IU 1.076871% 0.078484% 0.059307% 1.214662% 0.776141% 0.017221% 2.167301% 4.175325% 4,465,510 48,088 3,474 2,626 54,188 34,659 769 96,781 186,397 Industrial - Vacant Land IX 1.076871% 0.078484% 0.059307% 1.214662% 0.776141% 0.017221% 2.167301% 4.175325% 6,956,815 74,916 5,247 4,126 84,289 53,995 1,198 150,775 290,257 Large Industrial (occupied) Large Industrial - Vacant Units/Excess Land LT LU 2.031337% 1.320369% 0.148047% 0.096230% 0.111873% 0.072718% 2.291257% 1.489317% 1.464059% 0.951639% 0.032484% 0.021115% 4.088250% 2.657363% 7.876050% 5.119434% 148,413,850 8,242,630 3,014,785 108,833 219,722 7,932 166,035 5,994 3,400,542 122,759 2,172,866 78,440 48,211 1,740 6,067,529 219,037 11,689,148 421,976 cn Pipelines PT 0.833195% 0.060724% 0.045887% 0.939806% 0.600514% 0.013324% 1.820100% 3.373744% 26,478,000 220,613 11,457 12,150 244,220 159,004 3,528 481,926 888,678 Farmlands FT 0.167807% 0.012230% 0.009242% 0.189279% 0.120945% 0.002683% 0.103500% 0.416407% 41,384,753 69,447 386 549 70,382 50,053 1,110 42,833 164,378 Managed Forests TT 0.167807% 0.012230% 0.009242% 0.189279% 0.120945% 0.002683% 0.103500% 0.416407% 24,150 41 0 0 41 29 1 25 96 ~ 3,436,289,840 29,066,083 1,956,415 1,576,035 32,598,533 20,949,001 464,810 30,532,256 84,544,600 ~ ~
BY-LAW NUMBER ~~ 1 OF 2000 OF THE CITY OF SARNIA "A By-Law to Levy Taxes for the Year 2000" READINGS: FIRST: ~ Ci.9, ao\k) SECOND: ~ a9.. d,0\k) THIRD: -'--'--""""""'9-~~~=- THE CORPORATION OF THE CITY OF SARNIA (APP:df) Legal Services City Hall Samia, Ontario N7T 7N2
(~~ IW-LAW D.) DEPARTMENT CORR~SPONDENCE People Serving People DA TE: May 23, 2000 TO: R. E. Brooks City Manager FROM: A. Dean Anderson City Treasurer Re: Update on 2000 Taxes To update City Council on the municipal taxation issues affecting the issuance of the 2000 municipal tax bills. Background: City Council adopted its 2000 Current Budget and levy requirements during deliberations held February 1 st, 2000. In addition, City Council at its May 15th, 2000 meeting allocated its 2000 Community Reinvestment Fund (CRF) funding allocation to the 2000 Current Budget as a revenue item thus reducing the amount of taxes required to be levied for municipal purposes. The Lambton County's final 2000 Budget has been adopted and their 2000 tax rates have been established through County By-law 28 of 2000 and County By-law 29 of 2000. The County has committed to fund the Lambton Hospital Group $5 million over 6 years which will be raised through a special hospital tax rate. This levy will be shown separately on all municipal tax bills. The Province recently announced that there would be no changes in the education tax rates for 2000. Only the industrial tax classes education rates will be reduced by 2.73% in accordance to previous legislation requiring education tax cuts for commercial or industrial tax classes above the provincial average of 3.3%. Details of education tax rates have been previously presented to Council. Therefore the City has all of the information necessary to adopt the final 2000 tax levy Bylaw. This By-law has been prepared and is included for Council's consideration.
Comments: Provincial tax reform continues to provide many complications that must be resolved prior to the City being able to issue municipal tax bills to all tax classes. We are in position to issue final tax bills for properties in the residential, pipelines, farmland, and managed forest tax classes. These bills will be issued in June 2000 with due dates for the first working day of July and September. The Fairness for Property Taxpayers Act (Bill 79) imposes a mandatory limit on property reform related tax increases on all multi-residential, commercial and industrial properties above pre-assessment (1997) tax levels as follows: 10% for 1998 15% for 1999, and 20% for the year 2000 This legislation requires municipalities to recalculate 2000 taxes for properties in the affected tax classes based on 1997 tax levels rather than 2000 tax rates. To date the Province has not adopted all of the necessary legislation to make these calculations thus final 2000 tax bills can not be issued to these tax classes. The County continues to engage the consulting firm of Municipal Tax Equity Consultants Inc. (MTE) to provide maintenance of the required frozen assessment listing, to perform the necessary Bill 79 calculations and to prepare the necessary reports and notices for all of the lower tier municipalities within the County including the City of Sarnia. Once the 2000 Bill 79 calculations have been completed, Council will be requested to establish the 2000 tax due dates for the affected tax classes by resolution. Once again, there will be a delay in issuing final tax bills for the capped tax classes which will seriously affect our cash flow and may result in cash shortages and unplanned borrowing. Recommendation: This report is for Council's information only and requires no further action to be taken at this time. c. A. Tuplin A. Lamarche J. Moore
...,. -... - ~-... (. SE E :t.te tt\ T) DEPARTMENT CORRESPONDENCE People Serving People DATE: May 23,2000 TO: R. E. Brooks City Manager FROM: A. Dean Anderson City Treasurer Re: Tax Levy By-Law 2000 The 2000 tax levy By-Law is attached for Council's approval. The tax rates for municipal services are determined from the total levy requirements as approved by City Council during Current Budget deliberations, assessment totals provided by the Ontario Property Assessment Corporation, and tax ratios for the various tax classes as established by the County of Lambton. The Minister's order to phase-in former Clearwater rates in accordance with section 75(4) of the Sarnia-Lambton Act. 1989 has expired and thus the former Sarnia and the former Clearwater areas have the same tax rates in 2000. Tax rates for County and Education purposes are as determined by the County and the Province. The following is a summary of the 2000 tax rates and the resultant taxes on a residential property assessed at $100,000 with comparable amounts for 1999: Former Sarnia 2000 2000 1999 1999 Net % Tax Rate Taxes Tax Rate Taxes Change Change Municipal.757115% 757.819948% 820 (63) -7.7% County.494513% 495.476250% 476 19 3.8% Education.414000% 414.414000% 414 0 0.0% Total 1.665628% 1,666 1.710198% 1,710 (44) -2.6% Former Clearwater Municipal.757115% 757.714912% 715 42 5.9% County.494513% 495.476250% 476 19 3.8% Education.414000% 414.414000% 414 0 0.0% Total 1.665628% 1,666 1.594009% 1,605 61 3.8% /ada Attachment adlll...) t:""j.c.t ::>(/-r--- c. A Tuplin J Moore A Lamarche
BY-LA W NUMBER OF 2000 OF THE CITY OF SARNIA "A Bv-Law to Levy Taxes for the Year 2000" WHEREAS pursuant to the Municipal Act R.S.O.. 1990 c.mas. as amended. it is necessary for Council of the Corporation of the City of Sarnia to levy on the whole rateable property according to the last revised assessment roll for the City of Sarnia. the sums for the current year set forth for various purposes in Schedule "A" hereto attached; AND WHEREAS the Corporation of the County of Lambton passed By Law Number 19 of 2000. being a By-Law establishing tax ratios and setting out a method by which the portion of County levies will be raised in each area municipality; AND WHEREAS the Corporation of the County of Lambton passed By Law Number 29 of2000. being a By-Law to adopt estimates of all sums required by the County of Lambton for County purposes and to provide a levy on area municipalities; AND WHEREAS the Province of Ontario has enacted regulations 307/99. 308/99. and 287/00. being regulations establishing tax rates for school purposes; estimates for the current year: AND WHEREAS an interim levy was made before the adoption of the enacts as follows: NOW THEREFORE Council of the Corporation of the City ofsarnia I. For the year 2000. the Corporation of the City of Sarnia shall levy upon the whole ratcable property. according to the last revised assessment roll. the rates of taxation per current value assessment as set out in Schedule "A" attached to this By-La\'.. 2. The City of Sarnia 2000 Current Budget hereunto attached as Schedule "8" be and is hereby adopted by Council and the estimates for the current year are as set forth in Schedule "A" attached to this By-Law.
DEPARTMENT CORRESPONDENCE People Serving People TO: FROM: DATE: RE: A.D. Anderson City Treasurer Evelyn Laird Clerk's Office May 30 th, 2000 Tax Levy for the Year 2000 ===--==================================================== Attached is a copy of By-Law 87 of 2000, being "A By-Law to Levy Taxes for the Year 2000", which was passed by Sarnia City Council at its meeting held May 20 th, 2000. Carol Barr of our office will provide a copy of this by-law to the Chatham Assessment Office for their records. c.c. A. Lamarche J. Moore C. Barr