PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Tax bill
308 (1) The city treasurer shall send a tax bill to every taxpayer at least 21 days before any taxes shown on the tax bill are due.  2006, c. 11, Sched. A, s. 308 (1). Contents of tax bill (2) A tax bill shall contain, (a) the name of the taxpayer; (b) the assessment roll number of the property; (c) a description of the property sufficient to identify it; (d) the assessed value of the property; (e) the total amount of taxes payable; (f) the amounts of the new taxes required to be shown separately on the tax roll unless the bill is for an interim tax; (g) the amount of any taxes previously billed for the year, including any accrued late payment charges; (h) the date or dates on which the taxes are due and any alternative schedule of due dates; (i) the place or places where the taxes may be paid; (j) the late payment charges which will be imposed on overdue taxes; (k) the discount which will be given for taxes paid in advance; and (l) if portions of the property are in two or more property classes, the matters set out in clauses (d), (e), (f) and (g) for each portion.  2006, c. 11, Sched. A, s. 308 (2). Separate tax bills (3) The City may pass a by-law providing for separate tax bills for municipal purposes and for school purposes.  2006, c. 11, Sched. A, s. 308 (3). By-law re separate billing (4) The City may pass a by-law providing for the billing of a property class separately from the other property classes.  2006, c. 11, Sched. A, s. 308 (4). Separate tax bills may be issued (5) If a by-law has been passed under subsection (4), the collector for the City may issue separate tax bills for separate property classes and may issue a tax bill for a property to which section 294 applies at a different time than that for other property in the same property class.  2006, c. 11, Sched. A, s. 308 (5). Address for delivery (6) The treasurer shall send a tax bill to the taxpayer’s residence or place of business or to the premises in respect of which the taxes are payable unless the taxpayer directs the treasurer in writing to send the bill to another address, in which case it shall be sent to that address.  2006, c. 11, Sched. A, s. 308 (6). Electronic delivery (6.1) The treasurer may send a tax bill to the taxpayer electronically in the manner specified by the City, if the taxpayer has chosen to receive the tax bill in that manner. 2017, c. 10, Sched. 2, s. 35. Registered mail (7) Where a taxpayer directs the treasurer in writing to send the taxpayer’s tax bill by registered mail, the treasurer shall comply with the direction and shall add the cost of the registration to the tax roll and the amount is deemed to be part of the taxes for which the tax bill was sent.  2006, c. 11, Sched. A, s. 308 (7). Direction continues (8) A direction given under subsection (6) or (7) continues until revoked by the taxpayer in writing.  2006, c. 11, Sched. A, s. 308 (8). Proof of delivery (9) Immediately after sending a tax bill, the treasurer shall create a record of the date on which it was sent and this record is, in the absence of evidence to the contrary, proof that the tax bill was sent on that date.  2006, c. 11, Sched. A, s. 308 (9). Errors (10) No defect, error or omission in the form or substance of a tax bill invalidates any proceedings for the recovery of the taxes.  2006, c. 11, Sched. A, s. 308 (10). Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 35 - 30/05/2017