The Corporation of Loyalist Township

The Corporation of Loyalist Township By-law 99-83 Being a By-law to Establish Tax Rates and to Provide for the Collection of Taxes for the Year 1999 WHEREAS it is necessary for the Council of the Corporation of Loyalist Township, pursuant to the Municipal Act, R.S.O. 1990 Chap. M.45, as amended by the Fair Municipal Finance Act, 1997, the Fair Municipal Finance Act, 1997 (No.2) and the Small Business and Charities Protection Act, 1998 to establish tax rates for 1999; and WHEREAS the transition tax ratios to establish the relative amount of taxation to be borne by each property class have been established by the County of Lennox & Addington by its By-law No. 2717/99; and AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act, R.S.O. 1990, ch. A.31, as amended and regulations thereto; AND WHEREAS it is necessary for the Council of The Corporation of Loyalist Township, pursuant to the Municipal Act to levy on the whole rateable property according to the last revised assessment roll for The Corporation of Loyalist Township the sums set forth for various purposes in Schedule "A" hereto attached for the current year; AND WHEREAS pursuant to The Corporation of the County of Lennox and Addington By-law No. 2720/99, The Council of the County of Lennox and Addington passed a by-law to adopt estimates of all sums required by The Corporation of the County of Lennox and Addington for the purposes of the County and to provide a levy on the lower tier municipalities; AND WHEREAS it is necessary for the Council of The Corporation of Loyalist Township, pursuant to the Municipal Act to levy on the whole rateable property according to the last revised assessment roll for The Corporation of Loyalist Township the sums set forth for education purposes in Schedule "A" hereto attached for the current year; AND WHEREAS an interim levy was made before the adoption of the estimates for the current year; NOW THEREFORE, the Council of The Corporation of Loyalist Township enacts as follows: 1. For the year 1999, The Corporation of Loyalist Township shall levy upon the residential/farm assessment, multi-residential assessment, commercial occupied assessment, commercial/vacant units/excess land assessment, commercial parking lots/vacant land assessment, commercial shopping centres occupied assessment, commercial shopping centre vacant units/excess land assessment, commercial office building assessment, industrial occupied assessment, industrial vacant units and land assessment, large industrial occupied assessment, large industrial vacant units and vacant land assessment, pipelines assessment, farmlands assessment and managed forests assessme~t the rates of taxation per current value assessment for various purposes as set out in Schedule "A" attached to this by-law. 2. The estimates for the current year are as set forth in Schedule "A" attached to this by-law. 3. The levy provided for in Schedule "A" attached to this by-law shall be reduced by the amount of the interim levy for 1999.

2 4. For payments in lieu of taxes due to The Corporation of Loyalist Township, the actual amount due to The Corporation of Loyalist Township shall be based on the assessment roll and the tax rates for the year 1999. 5. For the railway and utility rights-of-way taxes due to The Corporation of Loyalist Township and in accordance with the regulations as established by the Minister of Finance, pursuant to the Municipal Act, R.S.O. 1990, ch. M-45, as amended, the actual amount due to The Corporation of Loyalist Township shall be based on the assessment roll and the regulated rates for 1999. 6. The levy for municipal, county, education and special area purposes on the uncapped classes shall become due and payable as follows: 50% of the total final bill shall be due on July 28 th, 1999. The balance of the final bill shall be due on September 30 th, 1999. 7. The levy for municipal, county, education and special area purposes on the capped classes shall ~ecome due and payable on November 30, 1999. 8. As provided under Section 339, subsection 3 of the Municipal Act, there shall be imposed a penalty of one and one-quarter percent (1.25%) per month, charged on the first day of each month following default of payment of any taxes not paid by the specified due date. 9. That taxes are payable at par to The Corporation of Loyalist Township at its offices in Odessa or Bath or at most financial institutions. 10. If any section or portion of this by-law or of the schedules attached hereto is found by a court of competent jurisdiction to be invalid, it is the intent of the Council of The Corporation of Loyalist Township that all remaining sections and portions of this by-law and of the schedules continue in force and effect. 11. That By-law 99-57 and any and all by-laws or parts thereof conflicting with this by-law are hereby repealed. 12. The Schedules attached hereto shall be and form a part of this by-law. Enacted and Passed this 25 th day of October, 1999.

Property Class Transition Tax Ratio Residential/Farm (RT) 1.000000 Multi Residential (MT) 3.868600 Commercial - Occupied (CT) 1.418100 Shopping Centre - Occupied (ST) 1.842300 Commercial Vacant Units/Excess Land (CU) 0.992700 Shopping Centre Vacant Units (SU) 1.289600 Commercial - Office Building (DT) 2.874500 Parking Lots / Vacant Land (CX & CT) 0.859900 Industrial - Occupied (IT) 2.288700 Industrial Vacant Units and Land (IU & IX) 1.487700 Large Industrial - Occupied (L T) 2.872800 Large Industrial Vacant Units and Land (LU & LX) 1.867300 Pipelines (PT) 1.297200 Farmlands (FT) 0.250000 Farmlands (ft) no support Managed Forests (TT) 0.250000 Sub-Total Levy Payment in Lieu - Residential - Full support Residential - No Support Commercial - Full Support Commercial - No Support Industrial - Full Support Sub-Total Total THE CORPORATION OF LOYALIST TOWNSHIP TAX RATES FOR GENERAL LEVY c.;ounty Of Loyalist Lennox & 1999 Current Township Addington Education Total Value Tax Rate Tax Rate Tax Rate Tax Rate Assessment 0.004188 0.005085 0.004140 0.013413 520,662,732 0.016202 0.019673 0.004140 0.040015 17,801,000 0.005939 0.007211 0.022333 0.035483 21,733,094 0.007716 0.009368 0.029014 0.046098 248,418 0.004157 0.005048 0.015634 0.024839 666,666 0.005401 0.006558 0.020310 0.032269 0 0.012038 0.014617 0.045270 0.071925 1,176,490 0.003601 0.004373 0.013542 0.021516 837,600 0.009585 0.011639 0.031862 0.053086 5,071,695 0.006230 0.007566 0.020710 0.034506 2,295,176 0.012031 0.014609 0.039993 0.066633 47,876,471 0.007820 0.009496 0.025995 0.043311 4,842,834 0.005433 0.006596 0.018761 0.030790 12,033,000 0.001047 0.001271 0.001035 0.003353 21,593,160 0.001047 0.001271 0.002318 60,000 0.001047 0.001271 0.001035 0.003353 99,475 656,997,811 0.004188 0.005085 0.00414 0.013413 52000 0.004188 0.005085 0 0.009273 667900 0.005939 0.007211 0.022333 0.035483 42774550 0.005939 0.007211 0 0.01315 606000 0.009585 0.011639 0.031862 0.053086 84300 44184750 747,680,816 c.;ounty Of Loyalist Lennox & Township Addington Education Levy Levy Levy Total Levy 2,180,535.52 2,647,569.99 2,155,543.71 6,983,649.22 288,411.80 350,199.07 73,696.14 712,307.01 129,072.85 156,717.34 485,365.19 771,155.38 1,916.79 2,327.18 7,207.60 11,451.57 2,771.33 3,365.33 10,422.66 16,559.32 0.00 0.00 0.00 0.00 14,162.59 17,196.75 53,259.70 84,619.04 3,016.20 3,662.82 11,342.78 18,021.80 48,612.20 59,029.46 161,594.35 269,236.01 14,298.95 17,365.30 47,533.09 79,197.34 576,001.82 699,427.36 1,914,723.70 3,193,152.88 37,870.96 45,987.55 125,889.47 209,747.98 65,375.29 79,369.67 225,751.11 370,496.07 22,608.04 27,444.91 22,348.92 72,401.87 62.82 76.26 139.08 104.15 126.43 102.96 333.54 3,384,821.30 4,109,865.44 5,294,781.38 12,792,468.12 217.78 264.42 215.28 697.48 2,797.17 3,396.27 0.00 6,193.44 254,038.05 308,447.28 955,284.03 1,517,769.36 3,599.03 4,369.87 0.00 7,968.90 808.02 981.17 2,685.97 4,475.16 261,460.04 317,459.01 958,185.27 1,537,104.33 3,646,281.35 4,427,324.44 6,252,966.65 14,329,572.45 Page 1

TAX RATES - WASTE MANAGEMENT Property Class Residential/Farm (RT) Multi Residential (MT) Commercial - Occupied (CT) Shopping Centre - Occupied (ST) Commercial Vacant Units/Excess Land (CU) Shopping Centre Vacant Units (SU) Commercial - Office Building (DT) Parking Lots / Vacant Land (CX) Industrial - Occupied (IT) Industrial Vacant Units and Land (IU & IX) Large Industrial - Occupied (L T) Large Industrial Vacant Units and Land (LU & LX) Pipelines (PT) Farmlands (FT) Managed Forests (TT) Sub-Total Payment in Lieu Sub-Total Residential/Farm (RT) Commercial - Occupied (Cn Industrial - Occupied (IT) Ernestown Waste Management Area 8ath Waste Management Area 1999Current Ernestown 1999 Current Bath Waste Transition Value Waste Mgmt Value MgmtArea Tax Ratio Tax Rate Assessment Area Levy Tax Rate Assessment Levy 1.000000 0.000570 417,572,366 238,016.25 0.000160 73,764,570 11,802.33 3.868600 0.002205 16,886,000 37,233.63 0.000619 915,000 566.39 1.418100 0.000808 18,370,940 14,843.72 0.000227 3,324,689 754.70 1.842300 0.001050 248,418 260.84 0.992700 0.000566 589,790 333.82 0.000159 24,616 3.91 1.289600 2.874500 0.001638 1,176,490 1,927.09 0.859900 0.000490 816,600 400.13 0.000138 21,000 2.90 2.288700 0.001305 5,018,695 6,549.40 0.000366 53,000 19.40 1.487700 0.000848 2,295,176 1,946.31 2.872800 0.001637 22,037,346 36,075.14 0.000460 25,839,125 11,886.00 1.867300 0.001064 4,842,834 5,152.78 1.297200 0.000739 12,033,000 8,892.39 0.250000 0.000143 17,696,105 2,530.54 0.250000 0.000143 32,475 4.64 519,616,235 354,166.68 103,942,000 25,035.63 1.000000 0.000570 719,900 410.34 1.418100 0.000808 41,755,500 33,738.44 0.000227 1,134,550 257.54 2.288700 0.001305 69,900 91.22 0.000366 14,400 5.27 42,545,300 34,240.00 1,148,950 262.81 Amherst Island Waste Management Area Amherst 1999 Current Island Waste Value MgmtArea Tax Rate Assessment Levy 0.000478 27,974,795 13,371.95 0.000678 37,465 25.40 0.000475 32,660 15.51 0.000120 3,920,055 470.41 31,964,975 13,883.27 0.000678 15,500 10.51 15,500 10.51 TOTAL LEVY 562,161,535 388,406.68 105,090,950 25,298.44 31,980,475 13,893.78 Page 2

TAX RATES - ERNESTOWN & BATH CONSERVATION AUTHORITY AREA Ernestown & Bath Conservation Authority Area 1999 Current Conservatio Transition Value n Authority Property Class Tax Ratio Tax Rate Assessment Area Levy Residential/Farm (Rn 1.000000 0.000085 491,336,936 41,763.64 Multi Residential (Mn 3.868600 0.000329 17,801,000 5,856.53 Commercial - Occupied (Cn 1.418100 0.000121 21,695,629 2,625.17 Shopping Centre - Occupied (Sn 1.842300 0.000157 248,418 39.00 Commercial Vacant Units/Excess Land (CU) 0.992700 0.000084 614,406 51.61 Shopping Centre Vacant Units (SU) 1.289600 0.000110 Commercial - Office Building (Dn 2.874500 0.000244 1,176,490 287.06 Parking Lots / Vacant Land (CX) 0.859900 0.000073 837,600 61.14 Industrial - Occupied (IT) 2.288700 0.000195 5,071,695 988.98 Industrial Vacant Units and Land (IU & IX) 1.487700 0.000126 2,295,176 289.19 Large Industrial - Occupied (L n 2.872800 0.000244 47,876,471 11,681.86 Large Industrial Vacant Units and Land (LU & LX) 1.867300 0.000159 4,842,834 770.01 Pipelines (pn 1.297200 0.000110 12,033,000 1,323.63 Farmlands (FT) 0.250000 0.000021 17,696,105 371.62 Managed Forests (Tn 0.250000 0.000021 32,475 0.68 Sub-Total 623,558,235 66,110.12 Payment in Lieu Residential/Farm (Rn 1.000000 0.000085 719,900 61.19 Commercial- Occupied (CT) 1.418100 0.000121 42,890,050 5,189.70 Industrial - Occupied (In 2.288700 0.000195 84,300 16.44 Sub-Total 43,694,250 5,267.33 TOTAL LEVY 667,252,485 71,377.45 Page 3

TAX RATES - HAREWOOD WATER AND BROOKLANDS WATER AREAS Harewood Water Area Brooklands Water Area 1999 Current Harewood 1999 Current Brooklands Transition Value Water Area Value Water Area Property Class Tax Ratio Tax Rate Assessment Levy Tax Rate Assessment Levy Residential/Farm (RD 1.000000 0.000700 5,284,000 3,698.80 0.000718 3,066,000 2,201.39 Sub-Total 5,284,000 3,698.80 3,066,000 2,201.39 Payment in Lieu Sub-Total TOTAL LEVY 5,284,000 3,698.80 3,066,000 2,201.39 Page 4

TAX RATES FOR AMHERSTVIEW WATER & AMHERSTVIEW SEWER & AMHERSTVIEW TRANSIT AREAS Amherstview Water Area Amherstview Sewer Area Amherstview Transit Area 1999 Current Amherstview 1999 Current Amherstview 1999Current Amherstview Transition Value Water Area Value Sewer Area Value Transit Area Property Class Tax Ratio Tax Rate Assessment Levy Tax Rate Assessment Levy Tax Rate Assessment Levy Residential/Farm (RT) 1.000000 0.000222 184,873,880 41,042.00 0.000224 181,734,380 40,708.50 0.000253 185,577,780 46,951.18 Multi Residential (MT) 3.868600 0.000859 15,141,000 13,006.12 0.000867 15,141,000 13,127.25 0.000979 15,141,000 14,823.04 Commercial - Occupied (CT) 1.418100 0.000315 7,272,282 2,290.77 0.000318 7,272,282 2,312.59 0.000359 7,302,782 2,621.70 Shopping Centre - Occupied (ST) 1.842300 0.000409 248,418 101.60 0.000413 248,418 102.60 0.000466 248,418 115.76 Commercial Vacant Units/Excess Land (CU) 0.992700 0.000220 199,220 43.83 0.000222 199,220 44.23 0.000251 199,220 50.00 Shopping Centre Vacant Units (SU) 1.289600 Commercial - Office Building (OT) 2.874500 Parking Lots / Vacant Land (CX) 0.859900 0.000191 210,000 40.11 0.000193 210,000 40.53 0.000218 210,000 45.78 Industrial - Occupied (IT) 2.288700 Industrial Vacant Units and Land (IU & IX) 1.487700 Large Industrial - Occupied (L T) 2.872800 Large Industrial Vacant Units and Land (LU & LX) 1.867300 Pipelines (PT) 1.297200 Farmlands (FT) 0.250000 0.000063 199,000 12.54 Managed Forests (TT) 0.250000 Sub-Total 207,944,800 56,524.43 204,805,300 56,335.70 208,878,200 64,620.00 Payment in Lieu Residential/Farm (RT) 1.000000 0.000222 0.000224 0.000253 Commercial - Occupied (CT) 1.418100 0.000312 0.000315 0.000357 Industrial - Occupied (IT) 2.288700 0.000504 0.000508 0.000577 Exempt Residential/Farm (RT) 1.000000 0.000222 14,864,100 3,299.83 0.000224 14,864,100 3,329.56 0.000253 0 Sub-Total 14,864,100 3,299.83 14,864,100 3,329.56 0.00 TOTAL LEVY 222,808,900 59,824.26 219,669,400 59,665.26 208,878,200 64,620.00 Page 5

TAX RATES FOR ODESSA WATER & ODESSA SEWER AREAS Odessa Water Area Odessa Sewer Area 1999 Current 1999 Current Odessa Transition Value Odessa Water Value Sewer Area Property Class Tax Ratio Tax Rate Assessment Area Levy Tax Rate Assessment Levy Residential/Farm (Rn 1.000000 0.000715 34,403,895 24,598.78 0.000133 34,403,895 4,575.72 Multi Residential (Mn 3.868600 0.002766 1,745,000 4,826.67 0.000515 1,745,000 898.68 Commercial- Occupied (Cn 1.418100 0.001014 1,432,395 1,452.45 0.000189 1,432,395 270.72 Shopping Centre - Occupied (Sn 1.842300 Commercial Vacant Units/Excess Land (CU) 0.992700 0.000710 309,040 219.42 0.000132 309,040 40.79 Shopping Centre Vacant Units (SU) 1.289600 Commercial - Office Building (Dn 2.874500 Parking Lots / Vacant Land (CX) 0.859900 Industrial - Occupied (In 2.288700 0.001636 13,970 22.85 0.000304 13,970 4.25 Industrial Vacant Units and Land (IU & IX) 1.487700 Large Industrial - Occupied (L T) 2.872800 Large Industrial Vacant Units and Land (LU & LX) 1.867300 Pipelines (pn 1.297200 Farmlands (Fn 0.250000 Managed Forests (Tn 0.250000 Sub-Total 37,904,300 31,120.17 37,904,300 5,790.16 Payment in Lieu Residential/Farm (Rn 1.000000 0.000715 0.000133 Commercial - Occupied (Cn 1.418100 0.001032 0.000191 Industrial - Occupied (In 2.288700 0.001666 0.000309 EXEMPT Residential/Farm (Rn 1.000000 0.000715 13,073,200 9,347.34 0.000133 13,073,200 1,738.74 Sub-Total 13,073,200 9,347.34 13,073,200 1,738.74 TOTAL LEVY 50,977,500 40,467.51 50,977,500 7,528.90 Page 6