THE CORPORATION OF THE NATION MUNICIPALITY BY-LAW NO

Transcription

1 THE CORPORATION OF THE NATION MUNICIPALITY BY-LAW NO BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF TAX RATES, TO FURTHER PROVIDE FOR PENALTY AND INTEREST IN DEFAULT OF PAYMENT FOR WHEREAS The Nation Municipality, pursuant to section 290 of the Municipal Act, R.S.O as amended, has established and adopted under By-Law Number a budget including estimates of all sums required during the year 2014 for the purposes of the municipality WHEREAS Section 312 of The Municipal Act, R.S.O. 2001, as amended provides that the Council of a local municipality shall, after the adoption of estimates for the year, pass a bylaw to levy a separate tax rate on the assessment in each property class, and; WHEREAS Sections 307 and 308 of the said Act require tax rates to be established in the same proportion to tax ratios, and; AND WHEREAS The United Counties of Prescott and Russell adopted By-Law Number , being a By-Law to levy a separate tax rate on Lower-Tier Municipalities; AND WHEREAS The United Counties of Prescott and Russell must determine the applicable weighted tax rate for the large industrial optional class; WHEREAS the 2014 levy for all purposes has been set: General Purposes: The Nation Municipality: $ 8,206, WHEREAS certain regulations require reduction in certain tax rates for certain classes or subclasses of property.

2 CORPORATION OF THE NATION MUNICIPALITY BY-LAW NO CONT D... NOW THEREFORE the Council of the Corporation of The Nation Municipality hereby ENACTS AS FOLLOWS: 1) The levy provided for shall be reduced by the amount of the interim levy for ) For payment-in-lieu of taxes due to The Nation Municipality, the actual amount due to The Nation Municipality shall be based on the assessment roll and the tax rates for the year ) The following tax rate as per Schedule A total actual levy: i. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the residential/farm class. ii. iii. iv. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the commercial class. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the new commercial class. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the industrial class. v. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the multi-residential class. vi. vii. viii. ix. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the managed forest class. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the farmlands class. THAT a tax rate of % is hereby adopted to be applied against the whole of the assessment for real property in the pipeline class. THAT the reduction in the tax rate for commercial vacant land and excess land is established at 30%. x. THAT the reduction in the tax rate for new commercial vacant land and excess land is established at 30% xi. THAT the reduction in the tax rate for industrial vacant land and excess land is established at 30%. 4) THAT every owner shall be taxed according to the tax rates in this by-law and such tax shall become due and payable in 2 instalments as follows: 50 percent of the final levy rounded upwards to the next whole dollar shall become due and payable on the 22 nd day of August 2014; and the balance the final levy shall become due and payable on the 24 th day of October 2014, and non-payment of the amount, as noted, on the dates stated in accordance with this section shall constitute default on the last day of the current month due date.

3 CORPORATION OF THE NATION MUNICIPALITY BY-LAW NO CONT D... 5) Notwithstanding sections 4 of this by-law, the due dates for enrolled taxpayers in the preauthorized payment method shall be in accordance to the pre-authorized tax payment plan and sections 6 and 7 does not apply on unpaid taxes if payments are in accordance to the plan. After two cancelled withdrawals we will void pre authorized payment plan. 6) On all taxes of the levy, which are in default, a penalty of 1.25 percent shall be added on the 1st day of each and every month the default continues, until December 31st, ) On all taxes in default on January 1st, 2015, interest shall be added at the rate of 1.25 per month for each month or fraction thereof in which the default continues. 8) Penalties and interest added in default shall become due and payable and shall be collected as if the same had originally been imposed and formed part of such unpaid tax levy. 9) The collector may mail or cause the same to be mailed to the residence or place of business of such person indicated on the last revised assessment roll, a written or printed notice specifying the amount of taxes payable. 10) THAT taxes are payable at The Nation Municipal Office, Casselman, Ontario, or at the satellite Office, Fournier, Ontario or at any financial institution. 11) THAT By-Law of The Nation Municipality is hereby repealed. READ A FIRST AND SECOND TIME THIS 26 th OF MAY, READ A THIRD TIME AND FINALLY PASSED THIS 26 th DAY OF MAY François St-Amour, Mayor Mary McCuaig - Clerk Schedule A to By-Law Number

4 TAX RATES CALCULATIONS/ CALCUL DES TAUX D'IMPOSITION Taxable Assessement / Évaluation Imposable Tax Ratios/ Coefficien ts d'impôt Weighted Assessment/ Évaluation pondérée Tax Rate/ Taux d'imposoti on Description Residential/Farm / Résidentiel et agricole (RT) (RG) (RH) 1,005,797, ,005,797, Multi-residential / Multi résidentiel (MT) 5,786, ,823, Farm / Agricole (FT) 361,754, ,438, Commercial (CT) (GT) (CF) (CG) 31,378, ,216, New Construction commercial / Nouvel construction commercial(xt) 20,913, ,136, Industrial/ Industriel (IT) (IG) (IH) 4,633, ,404, New construction Industrial / Nouvel construction Industrail(JT) 1,490, ,633, Pipeline (PT) 3,008, ,259, Managed forest / Forest aménagée(tt) 2,532, , Commercial (CU/CX) 2,090, ,109, New Commercial excess / Commercial immeuble neuf (XU) 2,329, ,349, Residential. Farmland Awaiting Development Phase I/ Résidentiel Ferme Terre agricole en progrès de développement I (R1) Residential. Farmland Awaiting Development Phase II/ Résidentiel Terre agricole en progrès de développement II (R4) Multi-residential Farmland Awaiting Development Phase I/Multi-Résidentiel Terre agricole en progrès de développement I (M1) Multi-residential Farm land Phase II/ Multi-Résidentiel Ferme Terre agricole en progrès de développement II (M4) Commercial Farmland Awaiting Development Phase I / Commercial Terre agricole en progrès de développement I C1) Commercial Farmland Awaiting Development Phase II / Commercial Terre agricole en progrès de développement II (C4) Industrial. Farmland Awaiting Development Phase I / Industriel Ferme- Terre agricole en progrès de développement I (I1) Industrial. Farmland Awaiting Development Phase II / Industriel Terre agricole en progrès de développement II (I4) Industrial / Industriel (IU/IX) (IK) 237, , New construction Industrial / Nouvel construction Industrail(JU) 8, , Options ( Large Industrial / Grosses Industries - Large Industrial /Grosses Industries (LT) Large Indsutrial (Vacant@70%) /Grosses - industries ( vacant@70%) (LU) Total Returned Assess. 1,441,962,154 1,212,338,029

5 COMPARISON OF 2014 AND 2013 MUNICIPAL TAX RATES COMPARAISON DES TAUX DE TAXES MUNICIPALES 2014 ET INC.- (DEC) /AUG.- (DIM) Tax Rate Taux de taxe Tax Rate Taux de taxe $ % RES/FARM (RT) MULTI- RES(MT) FARMLANDS(FT) COMMERCIAL(CT) NEW COMMERCIAL (XT) INDUSTRIAL(IT) (0.33) NEW INDUSTRIAL (JT) (0.33) PIPELINE (PT) MANAGED FOREST(TT) COMME EXCESS/VACANT(CU) COMMERCIAL VACANT(CX) NEW COMMERCIAL EXCESS (XU) INDUSTRIAL EXCESS,VACANT(IU, IX) (0.33) NEW INDUSTRIAL EXCESS, VACANT(JU,JX) (0.33)

6 2014 Rate Vs Revenue Neutral Nation Mun. Tax Rates Taux 2014 versus taux 2013 pour la redevance de la Municipalité de La Nation INC.- (DEC) /AUG.- (DIM) Tax Rate Taux de Neutral Tax Rate Taux de taxe revenue taxe neutre $ % RES/FARM (RT) MULTI- RES(MT) FARMLANDS(FT) COMMERCIAL(CT) NEW COMMERCIAL (XT) INDUSTRIAL(IT) NEW INDUSTRIAL (JT) PIPELINE (PT) MANAGED FOREST(TT) COMME EXCESS/VACANT(CU) COMMERCIAL VACANT(CX) NEW COMMERCIAL EXCESS (XU) INDUSTRIAL EXCESS,VACANT(IU, IX) NEW INDUSTRIAL EXCESS, VACANT(JU,JX) GARBAGE/ORDURE, RECYCLING/RECYCLAGE PER EQUIVALENT UNIT/PAR MAISON ÉQUIVALENTE 0