BRAMPTON CM Report K11™;:. IWI1 Committee of Council brampton.ca FIOWGr City Committee of the Council of The Corporation of the City of Brampton A .,,nnn4n COMMITTEE OF COUNCIL Date: April 10,2013 limn I 1^*0. K DATE: MPy I /2,^'S File: F008-2013 Subject: 2013 Final Tax Levy and By-Law Contact: Don McFarlane, Director of Revenue (905) 874-2297 Overview: • An annual By-Law is required for the Final Levy and collection of realty taxes. This report details the background for 2013 tax year. Recommendations: 1) That the report from Don McFarlane, Director of Revenue, Financial and Information Services Department, dated April 10th, 2013 to the Committee of Council Meeting of May 1sl, 2013 re: the 2013 Final Tax Levy (file F008-2013) be received and 2) That Council approves the By-Law for the levy and collection of 2013 Final Realty taxes. Background: To provide for the levy and collection of annual realty taxes a By-Law is required each year. The rates set out in the attached schedules for the City and Region are based on 2013 budget requirements while the Education rates are set by the Province through a Regulation. Taxes are based on the current value assessments (CVA) as provided by the Municipal Property Assessment Corporation (MPAC). For 2013 taxation, MPAC undertook a re-assessment updating CVA to reflect the market as of January 1, 2012. Assessment increases from the previous base year of 2008, will be phased in equally over the next four taxation years (2013-2016). Any decreases in assessment will be reflected immediately and in full for 2013 taxation.
Transcript
BRAMPTON CM ReportK11trade IWI1 Committee of Councilbramptonca FIOWGr City Committee of the Council of
The Corporation of the City of Brampton
A nnn4n COMMITTEE OF COUNCIL Date April 102013 limn I 1^0K DATE MPy I 2^S File F008-2013
Subject 2013 Final Tax Levy and By-Law
Contact Don McFarlane Director of Revenue (905) 874-2297
Overview
bull An annual By-Law is required for the Final Levy and collection of realty taxes
This report details the background for 2013 tax year
Recommendations
1) That the report from Don McFarlane Director of Revenue Financial and Information Services Department dated April 10th 2013 to the Committee of Council Meeting of May 1sl 2013 re the 2013 Final Tax Levy (file F008-2013) be received and
2) That Council approves the By-Law for the levy and collection of 2013 Final Realty taxes
Background
To provide for the levy and collection of annual realty taxes a By-Law is required each year The rates set out in the attached schedules for the City and Region are based on 2013 budget requirements while the Education rates are set by the Province through a Regulation Taxes are based on the current value assessments (CVA) as provided by the Municipal Property Assessment Corporation (MPAC) For 2013 taxation MPAC undertook a re-assessment updating CVA to reflect the market as of January 1 2012 Assessment increases from the previous base year of 2008 will be phased in equally over the next four taxation years (2013-2016) Any decreases in assessment will be reflected immediately and in full for 2013 taxation
10-2
Current Situation
The attached Schedule A itemizes the total amount to be levied in each tax class for
City Region and Education purposes based on the tax rates as listed
The tax rates indicated in the schedule will generate the total 2013 levy of $870451247 from all the various classes allocated as follows
City $330999129 3802
Region $294709778 3386
Education $244742340 2812
a) 2013 Property Taxes
The overall levy for 2013 will be distributed as follows
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $347000 approximately $52 on the city portion of the tax bill will be allocated to this reserve Details of the dedicated tax levy for the hospital will be included with the 2013 tax bill
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-Law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core The total 2013 requirement is $377685 compared to $377569 in 2012 The 2013 tax rate will be 0286023
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2013 taxation the province has kept the maximum rate at 126 Where a municipalitys BET rate is already below 126 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial property class in the 2013 taxation year is 1147477 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1147477 However in the industrial property class the Citys 2013 BET rate (1399256) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 126
In order to qualify for the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property bull For additions or renovations to existing properties the new construction must
increase the current value assessment (CVA) of the property by a minimum of 50
Kl-laquo+
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 126 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any new construction properties assessed on the 2012 for 2013 assessment roll The attached Schedule B details the tax rates for all
new construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2013 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid June with due dates of July 24th August 21st and September 18th 2013 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid July with due dates of August 21s September 18th and October 23rd 2013 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15h or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
The approval of this report and By-Law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2013 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation An insert providing details of the dedicated tax levy for the hospital will also be included
ltl-S
with the 2013 tax bill In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2013 final billing
Conclusion
This tax levy By-Law supports the 2013 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-Law 31-2013 and Ontario Regulation 44512 The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bills and tax adjustments pertaining to the 2013 tax year
Respectfully Submitted
Don McFarlane Mo Lews r Director of Revenue Commissioner Financial and
Information Services amp Treasurer
Appendices
Schedule A amp B
Report authoredby Martin Finnegan Manager Taxation and Assessment
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18
Sch
ed
ule
A
Co
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and
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I
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
10-2
Current Situation
The attached Schedule A itemizes the total amount to be levied in each tax class for
City Region and Education purposes based on the tax rates as listed
The tax rates indicated in the schedule will generate the total 2013 levy of $870451247 from all the various classes allocated as follows
City $330999129 3802
Region $294709778 3386
Education $244742340 2812
a) 2013 Property Taxes
The overall levy for 2013 will be distributed as follows
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $347000 approximately $52 on the city portion of the tax bill will be allocated to this reserve Details of the dedicated tax levy for the hospital will be included with the 2013 tax bill
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-Law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core The total 2013 requirement is $377685 compared to $377569 in 2012 The 2013 tax rate will be 0286023
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2013 taxation the province has kept the maximum rate at 126 Where a municipalitys BET rate is already below 126 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial property class in the 2013 taxation year is 1147477 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1147477 However in the industrial property class the Citys 2013 BET rate (1399256) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 126
In order to qualify for the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property bull For additions or renovations to existing properties the new construction must
increase the current value assessment (CVA) of the property by a minimum of 50
Kl-laquo+
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 126 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any new construction properties assessed on the 2012 for 2013 assessment roll The attached Schedule B details the tax rates for all
new construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2013 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid June with due dates of July 24th August 21st and September 18th 2013 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid July with due dates of August 21s September 18th and October 23rd 2013 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15h or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
The approval of this report and By-Law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2013 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation An insert providing details of the dedicated tax levy for the hospital will also be included
ltl-S
with the 2013 tax bill In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2013 final billing
Conclusion
This tax levy By-Law supports the 2013 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-Law 31-2013 and Ontario Regulation 44512 The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bills and tax adjustments pertaining to the 2013 tax year
Respectfully Submitted
Don McFarlane Mo Lews r Director of Revenue Commissioner Financial and
Information Services amp Treasurer
Appendices
Schedule A amp B
Report authoredby Martin Finnegan Manager Taxation and Assessment
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18
Sch
ed
ule
A
Co
rpo
rati
on
of
the
Cit
y of
Bra
mp
ton
20
13 T
ax R
ates
and
Lev
y (S
OO
Os
) L
ow
er
Tie
r U
pp
er T
ier
Ed
ucati
on
T
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l T
ax
C
ity
of
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ion
of
Tax
Cla
ss D
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on
T
ax
Cla
ss
CV
A
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on
T
ota
l T
ax
Rate
T
ax
Rate
T
ax
Rate
R
ate
B
ram
pto
n
Peel
Resi
den
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amp F
arm
R
T
48
70
55
51
55
0
04
99
55
0
0
44
47
81
02
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1
15
63
31
24
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2
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63
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Res
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Tax
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(fu
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RH
0
04
99
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81
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63
31
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C
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58
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I
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
fci-a
b) Peel Memorial Centre for Integrated Health and Wellness (PMC)
In April Council amended the 2013 budget to include an additional tax levy of $9833333 per year commencing in 2013 and ending in 2018 to support the new Peel Memorial Centre for Integrated Health and Wellness These funds are to be held in Reserve 126 -Pledge to Peel Memorial Hospital until payments are due in accordance with the Memorandum of Understanding between the City of Brampton and William Osier Health Services On an average home assessed at $347000 approximately $52 on the city portion of the tax bill will be allocated to this reserve Details of the dedicated tax levy for the hospital will be included with the 2013 tax bill
c) Brampton Downtown Development Corporation (BDDC)
The Tax Levy By-Law has been prepared to include a special charge for the BDDC pursuant to Section 312 (4) of the Municipal Act 2001 to be levied against the business classes of property in the downtown core The total 2013 requirement is $377685 compared to $377569 in 2012 The 2013 tax rate will be 0286023
d) New Construction Tax Rates
Ontario Regulation 31508 was filed on September 11 2008 creating the New Construction classes to facilitate announced Business Education Tax (BET) rate reductions For 2013 taxation the province has kept the maximum rate at 126 Where a municipalitys BET rate is already below 126 the lower education tax rate would continue for existing and newly constructed properties
The BET rate in Brampton for the commercial property class in the 2013 taxation year is 1147477 which is below the maximum BET rate Newly constructed commercial properties would continue to be taxed at a BET rate of 1147477 However in the industrial property class the Citys 2013 BET rate (1399256) is above the maximum rate Therefore newly constructed industrial properties deemed eligible will benefit from the lower BET rate of 126
In order to qualify for the New Construction BET rate the following criteria must be met
bull Application for the first building permit must be received by the municipality after March 22 2007
bull Construction must be for either a commercial or industrial property bull For additions or renovations to existing properties the new construction must
increase the current value assessment (CVA) of the property by a minimum of 50
Kl-laquo+
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 126 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any new construction properties assessed on the 2012 for 2013 assessment roll The attached Schedule B details the tax rates for all
new construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2013 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid June with due dates of July 24th August 21st and September 18th 2013 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid July with due dates of August 21s September 18th and October 23rd 2013 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15h or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
The approval of this report and By-Law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2013 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation An insert providing details of the dedicated tax levy for the hospital will also be included
ltl-S
with the 2013 tax bill In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2013 final billing
Conclusion
This tax levy By-Law supports the 2013 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-Law 31-2013 and Ontario Regulation 44512 The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bills and tax adjustments pertaining to the 2013 tax year
Respectfully Submitted
Don McFarlane Mo Lews r Director of Revenue Commissioner Financial and
Information Services amp Treasurer
Appendices
Schedule A amp B
Report authoredby Martin Finnegan Manager Taxation and Assessment
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18
Sch
ed
ule
A
Co
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20
13 T
ax R
ates
and
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OO
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ax
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ax
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ax
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R
ate
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ram
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48
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55
51
55
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31
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05
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Ind
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I
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
Kl-laquo+
The New Construction BET rate takes effect once construction is completed eligibility requirements are met and the new construction commences to be used Where the municipalitys BET rate for the class is below 126 the lower BET rate is to be used for New Construction properties in that class
The new classes mirror the existing definitions for the commercial and industrial property classes but only apply to new construction The New Construction property classes are
New Construction Commercial
New Construction Shopping Centre New Construction Office Building New Construction Industrial
New Construction Large Industrial
The attached Schedule A includes any new construction properties assessed on the 2012 for 2013 assessment roll The attached Schedule B details the tax rates for all
new construction classes that may be subject to supplementary or omitted assessments in the future
d) Tax Bill Production and Mailing
2013 Final tax bills will again be produced in the standardized format as required by the Province of Ontario For residential and other non-capped classes tax bills will be mailed by mid June with due dates of July 24th August 21st and September 18th 2013 The tax bills for the CommercialIndustrial amp Multi-Residential (capped classes) will be mailed by mid July with due dates of August 21s September 18th and October 23rd 2013 Preauthorized tax accounts (PTP) will have the additional option of payment dates on the 1st or the 15h or the next business day in the event of a weekend or a statutory holiday for a maximum of the six (6) months of July through December
Corporate Implications
The approval of this report and By-Law is essential to support the budget requirements of the City Region of Peel and the Province for education A comprehensive information brochure will accompany the bills explaining the various portions of the bill as well as providing messages concerning the 2013 City Budget Current Value Assessment (CVA) Tax Rates Education Taxes and the Tax Dollar allocation An insert providing details of the dedicated tax levy for the hospital will also be included
ltl-S
with the 2013 tax bill In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2013 final billing
Conclusion
This tax levy By-Law supports the 2013 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-Law 31-2013 and Ontario Regulation 44512 The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bills and tax adjustments pertaining to the 2013 tax year
Respectfully Submitted
Don McFarlane Mo Lews r Director of Revenue Commissioner Financial and
Information Services amp Treasurer
Appendices
Schedule A amp B
Report authoredby Martin Finnegan Manager Taxation and Assessment
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18
Sch
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ule
A
Co
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on
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Bra
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20
13 T
ax R
ates
and
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OO
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) L
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Tie
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C
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T
ax
Cla
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CV
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T
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ax
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T
ax
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T
ax
Rate
R
ate
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Peel
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48
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55
51
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63
31
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Res
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1
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72
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58
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I
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
ltl-S
with the 2013 tax bill In addition the City will place an advertisement in the local media advising residents of the instalment due dates for the 2013 final billing
Conclusion
This tax levy By-Law supports the 2013 budget requirements as previously set by Council The levy amounts for the Region of Peel and the Education portion are as directed by Regional By-Law 31-2013 and Ontario Regulation 44512 The accompanying tax rates described in Schedule A and Schedule B will be utilized for all tax bills and tax adjustments pertaining to the 2013 tax year
Respectfully Submitted
Don McFarlane Mo Lews r Director of Revenue Commissioner Financial and
Information Services amp Treasurer
Appendices
Schedule A amp B
Report authoredby Martin Finnegan Manager Taxation and Assessment
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18
Sch
ed
ule
A
Co
rpo
rati
on
of
the
Cit
y of
Bra
mp
ton
20
13 T
ax R
ates
and
Lev
y (S
OO
Os
) L
ow
er
Tie
r U
pp
er T
ier
Ed
ucati
on
T
ota
l T
ax
C
ity
of
Reg
ion
of
Tax
Cla
ss D
escr
ipti
on
T
ax
Cla
ss
CV
A
Ed
ucati
on
T
ota
l T
ax
Rate
T
ax
Rate
T
ax
Rate
R
ate
B
ram
pto
n
Peel
Resi
den
tial
amp F
arm
R
T
48
70
55
51
55
0
04
99
55
0
0
44
47
81
02
12
00
0
1
15
63
31
24
33
09
2
16
63
3
10
32
56
5
63
19
7
Res
iden
tial
Tax
able
(fu
ll ra
te
shar
ed P
IL)
RH
0
04
99
55
0
0
44
47
81
02
12
00
0
1
15
63
31
Res
F
arm
land
Aw
aitin
g D
ev
Ph
I R
1
51
18
77
5
01
49
86
5
0
13
34
34
00
63
60
0
0
34
68
99
8 7
3
Res
F
arm
land
Aw
aitin
g D
ev
Ph
II
R4
0
04
99
55
0
0
44
47
81
02
12
00
0
1
15
63
31
-
Mu
lti-
Resi
den
tial
MT
1
28
79
72
78
1
08
51
73
2
0
75
83
52
02
12
00
0
1
82
20
84
10
97
0
97
67
2
73
1
23
46
8
New
Mu
lti-
Resi
den
tial
NT
0
08
51
73
2
0
75
83
52
02
12
00
0
1
82
20
84
MR
Far
mla
nd A
wai
ting
Dev
Ph
I
M1
0
01
49
86
5
0
13
34
34
00
63
60
0
0
34
68
99
-
-M
R F
arm
land
Aw
aitin
g D
ev
Ph I
I M
4
0 0
85
17
32
07
58
35
2
0
21
20
00
18
22
08
4
Co
mm
erc
ial
Tax
ab
le F
ull
Rate
C
T
58
25
72
96
13
0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
3
77
49
3
36
10
6
68
49
1
38
20
8
Off
ice
Bui
ldin
g N
ew C
onst
ruct
ion
Ful
l Y
T
14
48
88
56
0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
9
4
84
1
66
3
44
Off
ice
Bui
ldin
g N
ew C
onst
ruct
ion
Exc
ess
Lan
d Y
U
25
16
16
0
04
53
57
6
0
40
38
48
08
03
23
4
1
66
06
58
11
1
0
20
4
2
Sho
ppin
g C
entr
e N
ew C
onst
ruct
ion
Ful
l Z
T
54
30
50
19
0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
3
52
3
13
6
23
1
28
8
Sh
op
pin
g C
entr
e N
ew C
onst
ruct
ion
Ex
cess
Lan
d Z
U
12
48
91
26
0
45
35
76
04
03
84
8
0
80
32
34
16
60
65
8
5
7
50
1
00
2
07
Co
mm
erci
al T
axab
le (
full
rate
sh
are
d P
IL)
CH
1
46
78
25
0
06
47
96
6
0
57
69
26
11
47
47
7
2
37
23
69
95
8
5
16
8
34
8
Com
mer
cial
Tax
able
-(n
o sc
hool
tax
es)
CM
0
06
47
96
6
0
57
69
26
00
00
00
0
1
22
48
92
CF
arm
lan
d A
wai
ting
Dev
Ph
I
CI
16
32
00
0
01
49
86
5
0
13
34
34
00
63
60
0
0
34
68
99
2 2
1 6
CF
arm
land
Aw
aiti
ng D
ev
Ph I
I C
4
0 0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
Co
mm
erc
ial
Ex
cess L
an
d
cu
1
08
32
15
11
0
45
35
76
04
03
84
8
0
80
32
34
16
60
65
8
4
91
4
37
8
70
1
79
9
Com
mer
cial
Tax
able
(v
acan
t la
nd
shar
ed P
IL)
CJ
0 0
45
35
76
04
03
84
8
0
80
32
34
16
60
65
8
7
Off
ice
Bui
ldin
g D
T
28
87
78
60
9
06
47
96
6
0
57
69
26
11
47
47
7
2
37
23
69
18
71
1
66
6
33
14
6
85
1
Off
ice
Bui
ldin
g T
axab
le (
full
rate
sh
ared
PIL
) D
H
0 0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
Off
ice
Bui
ldin
g E
xces
s L
and
DU
9
72
60
3
04
53
57
6
0
40
38
48
08
03
23
4
1
66
06
58
4 4
8 1
6
Sh
op
pin
g C
entr
es
ST
1
88
65
16
60
1
06
47
96
6
0
57
69
26
11
47
47
7
2
37
23
69
12
22
4
10
88
4
21
64
7
44
75
5
or
Sh
op
pin
g C
entr
es E
xce
ss L
and
su
5
23
30
84
0
45
35
76
04
03
84
8
0
80
32
34
16
60
65
8
2
4
21
4
2
87
Park
ing
Lot
G
T
22
85
75
00
0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
1
48
1
32
2
62
5
42
Co
mm
erc
ial
Vacan
t L
an
d
cx
22
73
28
39
4
04
53
57
6
0
40
38
48
08
03
23
4
1
66
06
58
10
31
9
18
1
82
6
37
75
Co
mm
erc
ial
New
Co
nst
ructi
on
F
ull
XT
4
09
30
92
10
0
64
79
66
05
76
92
6
1
14
74
77
23
72
36
9
2
65
2
23
61
4
69
7
97
10
Co
mm
erc
ial
New
Co
nst
ructi
on
E
xcess L
an
d
xu
2
65
09
78
6
04
53
57
6
0
40
38
48
08
03
23
4
1
66
06
58
12
0
10
7
21
3
44
0
Ind
ust
rial
Tax
ab
le F
ull
Rate
IT
1
57
68
25
00
5
07
34
33
8
0
65
38
28
13
99
25
6
2
78
74
22
11
57
9
10
31
0
22
06
4
43
95
3
Ind
ust
rial
New
Co
nst
ructi
on
F
ull
JT
1
81
11
00
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
1
3
12
2
3
48
Ind
ust
rial
New
Co
nst
ructi
on
Vacan
t L
an
d
JX
42
60
00
0
51
40
37
04
57
68
0
0
88
20
00
18
53
71
7
2
2 4
8
Indu
stri
al T
axab
le (
lull
rate
sh
ared
PIL
) IH
1
60
02
75
0
07
34
33
8
0
65
38
28
13
99
25
6
2
78
74
22
11
8
10
5
22
4
44
6
I F
arm
land
Aw
aiti
ng D
ev
Ph I
11
2
31
08
25
0
01
49
86
5
0
13
34
34
00
63
60
0
0
34
68
99
35
3
1
15
8
0
I F
arm
land
Aw
aitin
g D
ev
Ph I
I 14
0
07
34
33
8
0
65
38
28
13
99
25
6
2
78
74
22
Ind
ust
rial
Ex
cess L
an
d
IU
36
22
71
41
0
51
40
37
04
57
68
0
0
97
94
79
19
51
19
6
1
86
1
66
3
55
7
07
Ind
ust
rial
Vacan
t L
an
d
IX
16
83
49
99
0
05
14
03
7
0
45
76
80
09
79
47
9
1
95
11
96
86
5
77
1
16
49
3
28
5
Ind
ust
rial
Vac
ant
lan
d
Sh
are
d P
IL
IJ
42
86
92
5
05
14
03
7
0
45
76
80
09
79
47
9
1
95
11
96
22
2
0
42
8
4
Ind
ust
rial
Ex
cess L
an
d S
hare
d P
IL
IK
32
76
50
0
05
14
03
7
0
45
76
80
09
79
47
9
1
95
11
96
17
1
5
32
6
4
Lar
ge I
ndus
tria
l T
axab
le
LT
8
25
96
76
30
0
73
43
38
06
53
82
8
1
39
92
56
27
87
42
2
6
06
5
54
00
1
15
57
2
30
23
Lar
ge I
ndus
tria
l E
xce
ss L
and
LU
2
88
29
04
1
05
14
03
7
0
45
76
80
09
79
47
9
1
95
11
96
14
8
13
2
28
2
56
3
Pip
elin
es
PT
1
15
44
85
00
0
46
15
34
04
10
93
3
1
39
71
11
22
69
57
8
5
33
4
74
1
61
3
26
20
Farm
lan
d
FT
1
60
72
63
57
0
12
48
87
01
11
19
5
0
05
30
00
02
89
08
2
2
01
1
79
8
5
Man
ag
ed
Fo
rest
s T
T
16
33
53
8
01
24
88
7
0
11
11
95
00
53
00
0
0
28
90
82
2 2
1 5
TO
TA
L
61
86
32
28
15
5
33
09
99
2
94
71
0
24
47
42
8
70
45
1
46
5
i
Sch
ed
ule
B
Th
e C
orp
ora
tio
n o
f th
e C
Hy
of
Bra
mp
ton
2
01
3 N
ew
Co
nstr
ucti
on
Fin
al
Ta
x R
ate
s
Ta
x
Lo
wer T
ier
Up
per
Tie
r E
du
ca
tio
n
To
tal
Ta
xT
ax
Cla
ss D
escr
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on
C
lass
Ta
x R
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T
ax R
ate
T
ax R
ate
R
ate
Indu
stri
al N
ew C
onst
ruct
ion
Sh
ared
(PI
L fo
r E
d)
JH
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
Indu
stri
al N
ew C
onst
ruct
ion
-W
ater
Int
ake
Sys
tem
(PI
L fo
r E
d)
Jl
07
34
33
8
0
65
38
28
12
60
00
0
2
64
81
66
Indu
stri
al N
ew C
onst
ruct
ion
Vac
ant
Lan
d (P
IL fo
r E
d)
JJ
05
14
03
7
0
45
76
80
08
82
00
0
1
85
37
17
Indu
stri
al N
ew C
onst
ruct
ion
Ex
cess
Lan
d (P
IL fo
r E
d)
JK
0
51
40
37
04
57
68
0
0
88
20
00
18
53
71
7
Indu
stri
al N
ew C
onst
ruct
ion
-N
on-G
ener
atin
g S
tati
on (
PIL
for
Ed)
JN
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
Indu
stri
al N
ew C
onst
ruct
ion
-G
ener
atin
g S
tati
on (
PIL
for
Ed)
JS
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
Ind
ust
rial
New
Co
nst
ructi
on
JT
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
Ind
ust
rial
New
Co
nst
ructi
on
Ex
cess L
an
d
JU
05
14
03
7
0
45
76
80
08
82
00
0
1
85
37
17
Ind
ust
rial
New
Co
nst
ructi
on
Vacan
t L
an
d
JX
0
51
40
37
04
57
68
0
0
88
20
00
18
53
71
7
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
Sha
red
(PIL
for
Ed)
K
H
07
34
33
8
0
65
38
28
12
60
00
0
2
64
81
66
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
-W
ater
Int
ake
Sys
tem
(PI
L fo
r E
d)
Kl
07
34
33
8
0
65
38
28
12
60
00
0
2
64
81
66
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
Ex
cess
Lan
d (P
IL fo
r E
d)
KK
0
51
40
37
04
57
68
0
0
88
20
00
18
53
71
7
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
-N
on-G
ener
atin
g S
tati
on (
PIL
for
Ed)
K
N
07
34
33
8
0
65
38
28
12
60
00
0
2
64
81
66
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
-G
ener
atin
g S
tati
on (
PIL
for
Ed)
K
S
07
34
33
8
0
65
38
28
12
60
00
0
2
64
81
66
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
KT
0
73
43
38
06
53
82
8
1
26
00
00
26
48
16
6
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
Ex
cess
Lan
d K
U
05
14
03
7
0
45
76
80
08
82
00
0
1
85
37
17
Lar
ge I
ndus
tria
l N
ew C
onst
ruct
ion
Vac
ant
Lan
d K
X
05
14
03
7
0
45
76
80
08
82
00
0
1
85
37
17
Com
mer
cial
New
Con
stru
ctio
n -
Low
er T
ier
and
Edu
cati
on O
nly
XC
0
64
79
66
11
47
47
7
1
79
54
43
Com
mer
cial
New
Con
stru
ctio
n -
Edu
cati
on O
nly
XD
1
14
74
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I
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
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18
Sch
ed
ule
A
Co
rpo
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the
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Bra
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20
13 T
ax R
ates
and
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OO
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) L
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ity
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ax
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ate
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48
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55
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rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
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rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
rltl-8
THE CORPORATION OF THE CITY OF BRAMPTON
BY-LAW
Number
A By-Law to Provide for the Levy and Collection of Realty Taxes for the Year 2013
WHEREAS section 3 of the Assessment Act RSO 1990 c A31 as amended provides thatall real property with specific exceptions is subject to assessment and taxation
AND WHEREAS the property classes have been prescribed by the Minister of Finance under the Assessment Act RSO 1990 c A31 as amended and the regulations thereto
AND WHEREAS it is necessary for the Council of The Corporation of the City of Brampton pursuant to the Municipal Act 2001 to levy upon the whole of the assessment for real property for the property classes according to the last revised assessment roll for The Corporation of the City of Brampton the sums set forth for the purposes in Schedule A and Schedule B hereto attached for the current year
AND WHEREAS the Regional Municipality of Peel has adopted estimates of all sums required by The Regional Municipality of Peel during the year 2013 for the purposes of the Regional Corporation and has provided for a general levy and special levies on Area Municipalities
AND WHEREAS the tax rates for school purposes are prescribed byOntario Regulation
AND WHEREAS the Regional Municipality of Peel delegated to the Council of each area municipality the authority to pass a By-Law establishing tax ratios and setting out a method by which the portion of Regional levies will be raised in each area municipality for the 2013 taxation year
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
Kl-) Page 2 to By-law
AND WHEREAS the City of Brampton Tax Ratios By-Law established the relative amount of taxation to be borne by each propertyclass
AND WHEREAS it is expedient to provide for the levy and collection of taxes by instalments and to impose penalties on all overdue current levies and interest on all arrears of taxes pursuant to the Municipal Act 2001
AND WHEREAS an Interim levy was made by The Corporation of the City of Brampton before the adoption of the estimates for the current year
NOW THEREFORE the Council of The Corporation of the City of Brampton ENACTS as follows
1 For the year 2013 the tax rates shown on Schedule A and Schedule B to this By-Law shall be levied upon the whole of the assessment in each property classshown on ScheduleA and Schedule B to this By-Law
Any amounts levied by the interim levy for 2013 shall be deducted from the amounts levied by this By-Law
3 (la) Every property within the tax classes of Residential Farm Managed Forest amp Pipelines shall be taxed according to the tax rates shown on Schedule A to this By-Law and the taxes levied shall be collected in three (3) instalments (July 24h August 21s1 and September 18lh 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(lb) Every property within the tax classes of Commercial Industrial and Multi-Residential shall be taxed according to the tax rates shown on Schedule A and Schedule B to this By-Law and the taxes levied shall be collected in three (3) instalments due August 21st and September 18m and October 23rt 2013 respectively) provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(2) Notwithstanding subsection 3 (1a) amp (1b) the final levy for real property taxes including local improvement assessments for those properties subject toan agreement for monthly payments under theCity of Brampton Pre-Authorized Tax Payment Program shall bedue and payable to the Corporation of the City of Brampton in six (6) instalments where practicable based on the withdrawal day consisting of the option of payment dates on the 1sl or the 15m or the next subsequent business day in the eventof a weekend ora statutory holiday during the months of
July 2013 August 2013
September 2013 October 2013
November 2013
December 2013
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
Kl-lo
Page 3 to By-law
(3) For the year 2013 pursuant to Sections 312 (4) of the Municipal Act 2001 a special charge or tax rate of 0286023 shall be levied against the ratable property in the downtown core that belongs to a class of property prescribed under the Assessment Act as a business property class for the purposes of Sections 204 to 214 of the Municipal Act 2001 sufficient to provide the sum of $377685 for the purposes of the Brampton Downtown Development Corporation which is hereby designated as a Designated Economic Development Corporation within the meaning of section 9 of the Ontario Regulation 59906 together with interest on the sum at such rate as is required to repay any interest payable by the City on the whole or any part of that sum
(4) For Payments-in-Lieu (PILs) of taxes due to the City the actual amount due to the City shall be based on the Assessment Roll and the tax rates for 2013 unless otherwise required by regulation
(5) That realty taxes to be levied as a result of additions to the Tax Roll pursuant to the Assessment Act shall be due and payable in three (3) instalments provided that the first instalment shall be due not earlier than 21 days from the date of the mailing of the tax notice
(6) Notwithstanding subsection (5) where realty taxes are levied as a result of additions to the Tax Roll pursuant to the Assessment Act at such points during the year that it is impractical or otherwise not feasible for such taxes to be payable in three instalments then these taxes shall be due and payable on such dates as may be determined by the Treasurer of the Corporation of the City of Brampton
There shall be added to the Collectors Roll all or any Local Improvement or Special Charges arrears of charges fees costs or other expenses as may be permitted by applicable Provincial legislation and such Local Improvement or Special Charges arrears of charges fees costs or other expenses shall be deemed to be taxes collected as taxes or collected in the same manner as municipal taxes as may be specifically authorized by the applicable statute
(1) Pursuant to Section 345(2) of the Municipal Act 2001 the Treasurer shall add a late payment charge as a penalty for non-payment of the instalment(s) of taxes on the respective due date(s) of one and one quarter percent (1 XA ) of the amount of taxes due and unpaid for the first day of default in the year in which the taxes were levied
(2) Pursuant to Section 345(3) of the Municipal Act 2001 the Treasurer shall add an interest charge of one and one-quarter percent (1 14) for the non-payment of taxes due and unpaid on the first day of each calendar month
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
Information Services amp Treasurer
pound1-11 Page 4 to By-law
6 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 part payment provided that acceptance of any such part payment does not affect the collection of any late payment charges imposed and collectable under the provisions of subsection 5(1) and 5(2) of this By-Law in respect of non-payment of any taxes or any class of taxes or of any instalment thereof
7 (1) That the following institutions are hereby authorized to collect instalments of taxes to be credited to the Treasurer
(1a) All Schedule I and Schedule II banks pursuant to the Bank Act
(1b) Trust Companies incorporated under the laws of the Province of Ontario
(1c) Province of Ontario Savings Offices and
(1d) Credit Union and Caisses Populaires
(2) The institutions shall provide a receipt to the taxpayer and the City shall credit the taxpayers account for the amount paid effective on the date of the institutions receipt to the taxpayer
That the Treasurer is hereby authorized to mail every tax notice or cause the same to be mailed to the address of the residence or place of business of the person taxed unless directed otherwise by the taxpayer or agent of the taxpayer as provided by the Municipal Act 2001 as amended
If any section or portion of this By-Law is found by a court of competent jurisdiction to be invalid it is the intend of Council for the Corporation of the City of Brampton that all remaining sections and portions of this By-Law continue in force and effect
ENACTED and PASSED this 8h day of May 2013
Approved as to form
IM
Susan Fennell Mayor
bullColinGrant a
Approved as to content
Peter Fay City Clerk
-1^ bull
S^^^^ ^4fT^ Don McFarlane Mo Letfis Director of Revenue Commissioner of Financial and
