2013 Tax Rate By-law

BY-LAW Number: 



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2013-036 2013 Tax Rates_Transition Ratios.pdf229.42 KB
Section 307 of the Municipal Act, 2001, S.O. 2001, c. 25 (the Act) provides that all taxes shall, unless expressly provided otherwise, be levied upon the whole of the assessment for real property or other assessments made under the Assessment Act accordingly to the amounts assessed and not upon one or more kinds of property or assessment or in different proportions, and shall be deemed to have been imposed and be due on the dates as specified in the By-law; 
AND WHEREAS Section 308 of the Act provides for the establishment of tax ratios for every municipality and that the Council of the upper-tier municipality shall pass such By-law; 
AND WHEREAS Section 311 of the Act provides that upper-tier municipalities shall prepare and adopt estimates for all sums required during the year for the purposes of the upper-tier municipality, and that they shall pass a By-law directing each lower-tier municipality to levy a separate  tax rate, as specified in the By-law, on the assessment in each property class in the lower-tier municipality rateable for upper-tierpurposes; 
AND WHEREAS notice of the intention to adopt the 2013 Tax Rate has been given by advertisement in the Local Newspaper and the Town’s website; 
AND WHEREAS the County of Simcoe, in accordance with the relevant sections of the Municipal Act, passed By-law No. 6243 which established: 
1.  The Tax Ratios to be used by all Municipalities within the County for 2013 and these
     are as follows: 
Residential/Farm                                  1.0000
Multi-Residential                                   1.5385
Commercial                                          1.2521
Industrial                                              1.5385
Pipelines                                              1.2966
Farmlands                                            0.2500
Managed Forests                                  0.2500
2.  The Tax Rates to be used by the lower-tier municipalities to establish the amount of taxes to be raised for the County Levy and further these
     rates are set out in Schedule “A” attached to this By-law.
AND WHEREAS the Ministry of Finance, in accordance with Ontario Regulation 445/12 of the Education Act, has confirmed the 2013 Uniform Residential Education Tax Rate and the 2013 Business Education Tax Rates and further, these rates are set out in Schedule “A” attached to this By-law;
AND WHEREAS this By-law combines the amounts for all purposes (Municipal, County, and Schools) for the year 2013 to be raised through taxation and payments-in-lieu, and further this total amount is $47,166,126 and the corresponding tax rates to levy this amount are set out in Schedule “A” attached to this By-law.
NOW THEREFORE the Council of the Corporation of the Town of Collingwood enacts as follows:
3.  For the year 2013, the Corporation of the Town of Collingwood shall levy upon the Residential Assessment, Farm Assessment, Multi
    -Residential Assessment, Commercial Assessment, Industrial Assessment, Pipeline Assessment, Farmland Assessment and Managed Forest
     Assessment the rates of taxation per current value assessment for general purposes as set out in Schedule “A” attached to this By-law;
4.  The levy provided for in Schedule “A” attached to this By-law shall be reduced by the amount of the interim levy for 2013;
5.  For payments-in-lieu of taxes due to the Corporation of the Town of Collingwood, the actual amount due to the Corporation shall be based on
    the assessment roll and the tax rates for the year 2013;
6.  For Railway “rights-of-way”, taxes are due in accordance with the Regulations as established by the Minister of Finance, the actual amount due
     shall be based on the Assessment Roll and the tax rates for the year 2013;
7.  The Treasurer is hereby authorized to mail, or cause to be mailed, the Notice of Taxes Due, to the address of the residence or place of
   business of the person to whom such a notice is required to be given, as it appears in the last revised Assessment Roll for the Town of
8.  A penalty shall be imposed for non payment of taxes on the due date, at the rate of 15% per annum or 1.25% of the amount due on the first
     day of default and on the first day of each succeeding calendar month in which default continues.  The same interest penalty applies to both
     current year taxes and all arrears of taxes that remain outstanding from previous taxation years;
9.  Nothing herein done shall prevent the Treasurer from proceeding at any time with the collection of any rate, tax assessment or any part thereof
    in accordance with the provision of the Statutes and By-laws governing the collection of taxes;
10. Default of payment of any installment by the day named for payment thereof, the subsequent installment or installments forthwith become
11. The 2013 Final Taxes for capped and uncapped property classes, shall be payable in two (2) installments of approximately equal amounts on
     the following dates, namely:
August 16th,2013
October 18th, 2013;
12.  If any section or portion of this By-law or of Schedule “A” is found by a court of competent jurisdiction to be invalid, it is the intent of the
      Council of the Corporation of the Town of Collingwood that all remaining sections and portions of this By-law and of Schedule “A” continue in
      force and effect;
13. Schedule “A” attached hereto shall be and form part of this By-law;
14. THAT this By-law shall come into full force and effect on the date of final passage hereof at which time all By-laws and/or resolutions that are
      inconsistent with the provisions of this By-law and the same are hereby repealed or rescinded insofar as it is necessary to give effect to the
      provisions of this By-law.
ENACTED AND PASSED this 29th day of April, 2013. 


2013-036 2013 Tax Rates_Transition Ratios.pdf229.42 KB