jswizzle3737/ontario_laws_and_regs huggingface dataset:
Board to have all powers of trustees of a police village
357.(1)The powers expressly conferred on the boards of trustees of police villages are in addition to the powers conferred by this Part on trustees of a police village and, except where other provision is made by this Part with respect to such boards, all the provisions of this Part relating to trustees of police villages apply to such boards. Power to impose fines, etc. (2)Sections 320, 325 and 326 apply with necessary modifications to by-laws passed under the authority of this Part by a board of trustees of a police village. R.S.O. 1990, c. M.45, s. 357. PART XXI   ERECTION OF IMPROVEMENT DISTRICTS INTO TOWNSHIPS
Township of Gauthier
358. (1)On January 1, 1995, the Improvement District of Gauthier is erected into a township named “The Corporation of the Township of Gauthier” in English and “canton de Gauthier” in French. Township of Matachewan (2)On January 1, 1995, the Improvement District of Matachewan is erected into a township named “The Corporation of the Township of Matachewan” in English and “canton de Matachewan” in French. Officers (3)The persons who are the secretary-treasurer of each improvement district on December 31, 1994 become the clerk, treasurer and collector of each township on January 1, 1995. Transition (4)Sections 17, 19 and 22 of this Act as they exist on December 31, 1994 continue to apply with respect to the erection of the townships under this section. Application of Part III (5)Part III of the Municipal Affairs Act applies with respect to The Corporation of the Township of Gauthier and The Corporation of the Township of Matachewan.The Ministry and the Ontario Municipal Board have the powers described in that Part in relation to the townships. Same (6)The Minister of Municipal Affairs may, by regulation, provide that Part III of the Municipal Affairs Act ceases to apply with respect to either township and the Ministry and the Board shall cease to have the powers described in that Part. 1994, c. 27, s. 123 (12). 359.-361.Repealed: 1994, c. 27, s. 123 (12). PART XXII   MUNICIPAL TAXES
Same
359.-361.Repealed: 1994, c. 27, s. 123 (12). PART XXII   MUNICIPAL TAXES
Definitions
361.1In sections 362 to 375 and in this section, “assessment” means the assessment for real property made under the Assessment Act according to the last returned assessment roll; (“évaluation”) “commercial property class” means the commercial property class prescribed under the Assessment Act; (“catégorie des biens commerciaux”) “general reassessment” means the updating of assessments in a year in respect of which a new valuation date, as specified under subsection 19.2 (1) of the Assessment Act, applies; (“réévaluation générale”) “lower-tier municipality” means a municipality that is part of an upper-tier municipality for municipal purposes; (“municipalité de palier inférieur”) “municipality” includes an upper-tier municipality; (“municipalité”) “payment in lieu of taxes” means an amount referred to in subparagraph ii of paragraph 24 of subsection 3 (1) of the Assessment Act, taxes for municipal and school purposes payable by a designated electricity utility within the meaning of section 19.0.1 of the Assessment Act or by a corporation referred to in clause (d) of the definition of “municipal electricity utility” in Part VI of the Electricity Act, 1998 or an amount that a local municipality receives under, (a) subsection 27 (3), section 27.1 or 27.2 of the Assessment Act, (b) section 157 and subsection 158 (4) of this Act, (c) section 4 of the Municipal Tax Assistance Act, (d) section 71 of the Ontario Water Resources Act, (e) section 84 of the Electricity Act, 1998, (f) section 10 or 11 of the Trees Act, (g) the Municipal Grants Act (Canada), or (h) any Act of Ontario or of Canada or any agreement where the payment is from any government or government agency and is in lieu of taxes on real property, but not including a payment referred to in section 445 of this Act; (“paiement tenant lieu d’impôts”) “property class” means a class of real property prescribed under the Assessment Act; (“catégorie de biens”) “residential/farm property class” means the residential/farm property class prescribed under the Assessment Act; (“catégorie des biens résidentiels/agricoles”) “school board” means a board as defined in section 1 of the Education Act; (“conseil scolaire”) “tax rate” means the tax rate to be levied against property expressed as a percentage, to six decimal places, of the assessment of the property; (“taux d’imposition”, “taux de l’impôt”) “upper-tier municipality” means a county, a regional or district municipality or the County of Oxford. (“municipalité de palier supérieur”) 1997, c. 5, s. 53; 1997, c. 29, s. 32; 1998, c. 15, Sched. E, s. 19 (10); 1998, c. 33, s. 10; 2000, c. 25, s. 17.
Separated municipalities
363.1(1)In this section, “separated area” means all or part of a separated municipality which becomes part of an upper-tier municipality for municipal purposes; (“secteur séparé”) “separated municipality” means a local municipality which is situated within a geographic county but does not form part of the county for municipal purposes. (“municipalité séparée”) 2000, c. 5, s. 15 (11). Regulations (2)If, as a result of an order under section 25.2 or 25.3, all or part of a separated municipality becomes part of an upper-tier municipality for municipal purposes on or after January 1, 2001, the Minister may make regulations establishing, or delegating to a municipality, the authority to establish tax ratios for the separated area that may be different from the tax ratios established by the upper-tier municipality for the rest of the upper-tier municipality. 2000, c. 5, s. 15 (11). Content (3)A regulation under subsection (2) may impose conditions on the delegation to the municipality of the authority to establish tax ratios for separated areas which may include, (a) the length of time the authority is delegated; (b) the dates by which the tax ratios must be set; (c) requiring the tax ratios differences between the separated area and the rest of the upper-tier municipality to be eliminated in a specified manner over a specified period; (d) the purposes for which the tax ratios for the separated area shall be used; (e) apportioning or determining the method of apportioning the general upper-tier levy and any special upper-tier levy that will be raised in the separated area between the separated area and the rest of the upper tier municipality; (f) varying the manner in which any tax-related authority of the upper-tier municipality under this Act and subsection 2 (3.1) of the Assessment Act applies in the separated area. 2000, c. 5, s. 15 (11). Scope (4)A regulation under this section may be general or particular in its application and may be retroactive to a date not earlier than January 1 of the year in which the regulation was made. 2000, c. 5, s. 15 (11).
Towns of Norfolk, Haldimand
363.2 (1) The Minister of Finance may make regulations providing that the Town of Haldimand and the Town of Norfolk are deemed to be a single municipality for the purposes of a prescribed tax-related authority of an upper-tier municipality or single-tier municipality under this Act or under subsection 2 (3.1) of the Assessment Act. 2000, c. 25, s. 19. Regulations (2) A regulation under subsection (1) may, (a) prescribe the tax-related authority; (b) govern the manner in which the prescribed tax-related authority shall be exercised; (c) vary the manner in which any prescribed tax-related authority applies to the towns; and (d) establish a procedure to determine how a prescribed tax-related authority shall be exercised or applied. 2000, c. 25, s. 19. Retroactive (3) A regulation under this section may be retroactive to a date not earlier than January 1 of the year in which the regulation is made. 2000, c. 25, s. 19. Effect (4) A by-law passed by the Town of Haldimand or the Town of Norfolk under a prescribed tax-related authority, whether it is passed before or after a regulation under this section is made, is of no effect to the extent that it does not comply with the regulation. 2000, c. 25, s. 19. Definition (5) In this section, “single-tier municipality” means a local municipality that does not form part of an upper-tier municipality for municipal purposes. 2000, c. 25, s. 19.
Same
364.1Repealed: 1997, c. 5, s. 55.
Yearly estimates, upper-tier
365.(1)The council of an upper-tier municipality shall in each year prepare and adopt estimates of all sums required during the year for the purposes of the upper-tier municipality including amounts sufficient to pay all debts of the upper-tier municipality falling due within the year, amounts required to be raised for sinking funds, amounts in respect of debenture debt of lower-tier municipalities for the payment of which the upper-tier municipality is liable and amounts required by law to be provided by the upper-tier municipality for any of its local boards, excluding school boards. Detail and form (2)The estimates shall set out the estimated revenues and expenditures in such detail and form as the Minister may require. Allowance (3)In preparing the estimates, the council of the upper-tier municipality shall make due allowance for a surplus of any previous year that will be available during the current year and shall provide for any operating deficit of any previous year and for uncollectible taxes and may provide for taxes that it is estimated will not be collected during the year and for such reserves as the council of the upper-tier municipality considers necessary. Application (4)Section 34 of the Assessment Act and section 421 apply with necessary modifications to the upper-tier municipality. Yearly estimates from boards, etc. (5)The council of the upper-tier municipality may by by-law require that the current year’s estimates of every board, commission or other body for which the council is required by law to provide money, be submitted to the council on or before March 1 in each year and that such estimates shall be in such detail and form as the by-law provides. 1997, c. 5, s. 55.
General or specific, etc.
366.1Repealed: 1997, c. 5, s. 55.
Yearly estimates, local municipalities
367.(1)The council of a local municipality shall in each year prepare and adopt estimates of all sums required during the year for the purposes of the municipality including amounts sufficient to pay all debts of the municipality falling due within the year, amounts required to be raised for sinking funds and amounts required for any board, commission or other body. Detail and form (2)The estimates shall set out the estimated revenues and expenditures in such detail and form as the Minister may require. Allowance (3)In preparing the estimates, the council of the local municipality shall make due allowance for a surplus of any previous year that will be available during the current year and shall provide for any operating deficit of any previous year and for the cost of collection, abatement of and discount on taxes and for uncollectible taxes and may provide for taxes that it is estimated will not be collected during the year and for such reserves as the council of the municipality considers necessary. Yearly estimates from boards, etc. (4)The council of the local municipality may by by-law require that the current year’s estimates of every board, commission or other body, other than an upper-tier municipality or school board, for which the council is required by law to levy a tax rate or provide money, be submitted to the council on or before March 1 in each year and that such estimates shall be in such detail and form as the by-law provides. 1997, c. 5, s. 55.
New 1998 levy
368.0.1(1)This section applies with respect to a single-tier municipality or an upper-tier municipality and its lower-tier municipalities if a by-law described in subsection (2) is passed, amended or repealed, on or after the day the Fairness for Property Taxpayers Act, 1998 receives Royal Assent and the passage, amendment or repeal affects the 1998 levy for the commercial classes or industrial classes. By-laws triggering new levy (2)The by-laws referred to in subsection (1) are the following: 1. A by-law opting, under the regulations under the Assessment Act, to have a property class apply or cease to apply. 2. A by-law under subsection 363 (3) or (4) (Establishment of tax ratios). 3. A by-law under subsection 368.2 (1) (Graduated tax rates). Application, by-laws under section 442.2 (3)This section also applies with respect to a single-tier municipality or an upper-tier municipality and its lower-tier municipalities if a by-law under subsection 442.2 (1) is passed, amended or repealed, on or after the day the Fairness for Property Taxpayers Act, 1998 receives Royal Assent, including repealed under paragraph 1 of subsection 442.2 (13.2). Limitation on new 1998 levy (4)Nothing may be done under this section that affects the tax rate for 1998 for a property in a property class other than the commercial classes and industrial classes within the meaning of subsection 363 (20). Tiered municipalities (5)The following apply with respect to an upper-tier municipality and its lower-tier municipalities: 1. The council of the upper-tier municipality shall pass by-laws with respect to 1998, i. under subsection 366 (2) and, if applicable, subsection 366 (3), and ii. under subsection 257.12.1 (3) of the Education Act. 2. The by-laws required under paragraph 1 shall be passed on or before March 1, 1999 or such later deadline as the Minister may prescribe either before or after the March 1 deadline has passed. 3. The council of each lower-tier municipality shall pass by-laws levying tax rates for 1998, i. under subsections 366 (5) and 368 (2) and, if applicable, 368 (3), and ii. under the Education Act. Single-tier municipalities (6)The following apply with respect to a single-tier municipality: 1. The council of the municipality shall pass by-laws levying tax rates for 1998, i. under subsection 368 (2) and, if applicable, 368 (3), and ii. under the Education Act. Deadlines not to apply (7)No deadlines under any other section of this Act or under the Education Act apply with respect to anything required or allowed under this section. Regulations (8)The Minister may make regulations, prescribing a deadline for the purposes of paragraph 2 of subsection (5). General or particular (9)A regulation under subsection (8) may be general or specific in its application and may be restricted to an upper-tier municipality. Definition (10)In this section, “single-tier municipality” means a municipality that is not an upper-tier municipality nor a lower-tier municipality. 1998, c. 33, s. 15.
Limitations on 1999 levies
368.0.3(1)The following apply with respect to the levying of tax rates for 1999: 1. The council of a municipality may not levy tax rates for 1999 before December 31, 1998 or such later date as the Minister may prescribe either before or after December 31, 1998. 2. After December 31, 1998 or such later date as the Minister may prescribe for the purposes of paragraph 1, the council of the municipality may not levy tax rates for 1999 if the 1998 levy on a property class is affected by a by-law described in subsection 368.0.1 (2) or (3) and the council has not satisfied its obligations under subsection 368.0.1 (5) or (6). Regulations (2)The Minister may make regulations, (a) prescribing a date for the purposes of paragraph 1 of subsection (1); (b) allowing the council of a municipality, despite subsection (1), to pass a by-law under a section described in subsection (3) in the circumstances set out in the regulation and varying the application, for that purpose, of the section described in subsection (3). Same (3)The sections referred to in clause (2) (b) are the following: 1. Section 370. 2. Section 447.30, including that section as it applies under section 447.54. Same (4)The following apply with respect to regulations under clause (2) (b): 1. A regulation may be general or specific in its application and may treat different municipalities and different property classes differently. 2. A regulation may allow the levying of tax rates on only some property classes. 3. A regulation varying the application of section 447.30, including that section as it applies under section 447.54, may provide for the levying or determination of taxes on a basis other than the assessment in the frozen assessment listing under Part XXII.1 or Part XXII.2. Non-application of section (5)This section does not apply to a municipality with respect to which Part XXII.1 applies if the by-law that makes Part XXII.1 apply was passed before the day the Fairness for Property Taxpayers Act, 1998 received Royal Assent. 1998, c. 33, s. 15. Levy of tax rates for property classes separately for 1999 (6)Despite subsection (1), the council of a municipality may pass a by-law providing for the billing for 1999 of taxes on a class of real property separately from the other classes of real property if, (a) Part XXII.2 does not apply to that class of real property; or (b) the municipality has complied with subsection 368.0.2 (3) with respect to that class of real property. Separate bills may be issued (7)If a by-law has been passed under subsection (6), the collector of the municipality may issue separate bills for separate classes of real property for 1999. Application (8)Subsections (6) and (7) apply with respect to the 1999 taxation year. 1999, c. 9, s. 146.
Prescribed subclass tax reductions
368.1(1)The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subsection 8 (1) of the Assessment Act shall be reduced in accordance with the following rules: 1. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under paragraph 1 of subsection 8 (1) of the Assessment Act shall be reduced by the prescribed percentages. 2. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph i of paragraph 2 of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or by the percentage, if any, under subsection (4). 3. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph ii of paragraph 2 of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or by the percentage, if any, under subsection (4). 4. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph i of paragraph 3 of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or by the percentage, if any, under subsection (4). 5. The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph ii of paragraph 3 of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or by the percentage, if any, under subsection (4). 1997, c. 29, s. 35; 1998, c. 3, s. 17. Same (2)The Minister of Finance may make regulations, (a) prescribing percentages for the purposes of paragraph 1 of subsection (1); (b) requiring percentage reductions of the tax rates for municipal purposes for any subclasses prescribed under subsection 8 (2) of the Assessment Act. Choice of percentage within range (3)If the regulations made under subsection (2) require tax rates to be reduced by a percentage within a range described in the regulations, (a) the percentage shall be specified, by by-law, by the council of the local municipality or, if the local municipality is a lower-tier municipality, by the council of the upper-tier municipality; and (b) if no percentage is specified under clause (a), the percentage shall be the highest percentage in the range. Municipal option for certain paragraphs (4)The council of a municipality, other than a lower-tier municipality, may pass a by-law providing for a single percentage that is not less than 30 per cent and not more than 35 per cent to apply instead of the percentages set out in paragraphs 2 to 5 of subsection (1). Overlap with graduated tax rates (5)The Minister of Finance may make regulations governing the application of this section and section 368.2 and regulations or by-laws made under those sections in situations in which both of those sections, or the regulations or by-laws made under them, apply. 1997, c. 29, s. 35.
Interim financing, upper-tier
369. (1) The council of an upper-tier municipality, other than a county, before the adoption of the estimates for a year under section 365, may by by-law requisition a sum from each lower-tier municipality not exceeding an amount determined by, (a) adding the prescribed percentage (or 50 per cent if no percentage is prescribed) of the amount that, in the upper-tier rating by-law for the previous year, was estimated to be raised in the particular lower-tier municipality; (b) subtracting the prescribed percentage (or 50 per cent if no percentage is prescribed) of the upper-tier municipality’s share of the costs, for the previous year, of deferrals, cancellations or other relief under a by-law under subsection 373 (1) or section 442.1, 442.2 or 442.5; and (c) adding the prescribed percentage (or 50 per cent if no percentage is prescribed) of the upper-tier municipality’s share of any taxes, deferred under a by-law under subsection 373 (1), that were due in the previous year. 1998, c. 33, s. 16 (1); 2000, c. 25, s. 24 (1, 2). Instalments (2) A by-law passed under subsection (1) may require specified portions of the sum to be paid to the treasurer of the upper-tier municipality on or before specified dates. 1997, c. 5, s. 55. Interest on advance payments (3) A by-law passed under subsection (1) may provide that the upper-tier municipality shall pay interest at a rate to be determined by the council of the upper-tier municipality on any payment, or portion of such a payment, made in advance by a lower-tier municipality. 1997, c. 5, s. 55. Amount to be paid is a debt (3.1) An amount that a lower-tier municipality is required to pay under a by-law passed under subsection (1) is a debt of the local municipality to the upper-tier municipality. 1997, c. 29, s. 38 (2). Default (3.2) If a lower-tier municipality fails to make any payment, or portion of it, to an upper-tier municipality as required under a by-law passed under subsection (1), the lower-tier municipality shall pay to the upper-tier municipality interest on the amount in default at the rate of 15 per cent per year, or such lower rate as the upper-tier municipality may by by-law determine, from the date payment is due until it is made. 1997, c. 29, s. 38 (2). Yearly amount reduced (4) The amount of any requisition made under subsection (1) in a year upon a lower-tier municipality shall be deducted from the amounts to be paid by the lower-tier municipality to the upper-tier municipality under the upper-tier rating by-law for the year. 1997, c. 5, s. 55. (5) Repealed: 2000, c. 25, s. 24 (3). (6) Repealed: 2000, c. 25, s. 24 (3).
Regulations to vary interim powers
371. (1) The Minister may make regulations with respect to a taxation year, (a) prescribing a percentage for the purposes of subsection 369 (1); (b) prescribing a percentage for the purposes of paragraph 1 of subsection 370 (3). (c) Repealed: 2000, c. 25, s. 26. (d) Repealed: 2000, c. 25, s. 26. 1997, c. 5, s. 55; 1997, c. 29, s. 40 (1); 1997, c. 43, Sched. F, s. 9 (3); 2000, c. 25, s. 26. Regulations can be specific (2) A regulation under this section may be general or specific in its application and may be restricted to the municipalities designated. 1997, c. 5, s. 55. (3) Repealed: 1997, c. 29, s. 40 (2). Restriction for taxation years after 1998 (4) The Minister may make a regulation with respect to a taxation year after 1998 only if the day or one of the days as of which current value is determined for the purposes of assessment for the taxation year is different from the corresponding day or days for the previous taxation year. 1997, c. 5, s. 55. Retroactive (5) A regulation under this section may be retroactive to a date not earlier than December 1 of the year before the year in which the regulation is made. 1997, c. 29, s. 40 (3).
Definitions
374.(1)In this section, “district board” means a district social services administration board established under the District Social Services Administration Boards Act or a board of management established under the Homes for the Aged and Rest Homes Act; (“conseil de district”) “supporting municipality” means, (a) a lower-tier municipality, or (b) a municipality that is located wholly or partly within an area under the jurisdiction of a district board or a conservation authority and against which an apportionment is to be made in any year by the district board or conservation authority. (“municipalité participante”) 1997, c. 5, s. 55; 1997, c. 25, Sched. E, s. 6. Regulations (2)Despite this or any other Act, the Lieutenant Governor in Council may, in each year, make regulations prescribing the basis on which apportionments, levies and requisitions are to be made by the councils of municipalities or class of municipality specified in the regulations, by any conservation authority or class of conservation authority specified in the regulations and by any local board or class of local board specified in the regulations. Retroactivity (3)A regulation is, if it so provides, effective with reference to a period before it is filed. Application for review (4)Where, in respect of any year, the council of a supporting municipality is of the opinion that an apportionment made pursuant to a regulation made under subsection (2) is incorrect because of an error, omission or failure set out in subsection (5) the council may apply to the Ministry, within 30 days after notice of an apportionment was sent to the supporting municipality, for a review to determine the correct proportion of the apportionments, levies or requisitions that each supporting municipality or part thereof shall bear in each year. Same (5)The errors, omissions and failures referred to in subsection (4) are, (a) an error or omission in the amount of the assessment of one or more supporting municipalities; (b) an error or omission in a calculation; or (c) a failure to apply one or more provisions of the regulation made under subsection (2). Appeal to Municipal Board (6)The council of a supporting municipality may appeal the decision resulting from the Ministry review to the Municipal Board within 30 days after notice of the decision was sent to the municipality. 1997, c. 5, s. 55.
Interest on county debentures
375.Nothing in this Act or in the Assessment Act alters or invalidates any special provisions for the collection of a rate for interest on county debentures in any general or special Act or in any county by-law providing for the issue of debentures. 1997, c. 5, s. 55. 376.-381.Repealed: 1997, c. 5, s. 55.
Interest on county debentures
376.-381.Repealed: 1997, c. 5, s. 55.
Who liable for taxes, lien on lands
382.The taxes due upon any land with costs may be recovered with interest as a debt due to the municipality from the owner or tenant originally assessed therefor and from any subsequent owner of the whole or any part thereof, saving that person’s recourse against any other person, and are a special lien on the land in priority to every claim, privilege, lien or encumbrance of every person except the Crown, and the lien and its priority are not lost or impaired by any neglect, omission or error of the municipality or of any agent or officer, or by want of registration. R.S.O. 1990, c. M.45, s. 382.
Recovery of taxes by action
383.(1)The taxes payable by any person may be recovered with interest and costs as a debt due to the municipality, in which case the production of a copy of so much of the collector’s roll as relates to the taxes payable by such person, purporting to be certified as a true copy by the clerk of the municipality, is, in the absence of evidence to the contrary, proof of the debt. R.S.O. 1990, c. M.45, s. 383 (1). (2)Repealed: 1997, c. 5, s. 56.
Paying rent to collector or treasurer until taxes paid
384.(1)Where taxes are due upon any land occupied by a tenant, the collector or, after the roll has been returned, the treasurer, may give the tenant notice in writing requiring the tenant to pay such collector or treasurer the rent of the premises as it becomes due from time to time to the amount of the taxes due and unpaid and costs, and the collector or treasurer has the same authority as the landlord of the premises would have to collect the rent by distress or otherwise to the amount of the unpaid taxes and costs. R.S.O. 1990, c. M.45, s. 384 (1); 1998, c. 3, s. 25. Other remedies continue (2)Nothing in this section prevents or impairs any other remedy for the recovery of the taxes or any portion thereof from the tenant or from any other person liable therefor. R.S.O. 1990, c. M.45, s. 384 (2).
When tenant may deduct taxes from rent
385.Any tenant may deduct from the rent any taxes paid by the tenant that as between the tenant and the landlord the latter ought to pay. R.S.O. 1990, c. M.45, s. 385; 1998, c. 3, s. 26.
Provincial taxes
386.All moneys assessed, levied and collected under any Act by which the same are made payable to the Treasurer of Ontario or other public officer for the public uses of Ontario, or for any special purpose or use mentioned in the Act, shall be assessed, levied and collected in the same manner as local rates, and shall be similarly calculated upon the assessments as finally revised, and shall be entered in the collector’s rolls in separate columns, in the heading whereof shall be designated the purpose of the rate. R.S.O. 1990, c. M.45, s. 386.
Minimum tax
388.(1)The council of any municipality may by by-law provide that where the sum of the taxes for which any person is chargeable in any year for municipal, school, local improvement and other purposes, upon any real property assessed in one parcel to the same owner would according to the assessment thereon be less than, (a) $10 or such other amount as may be prescribed from time to time by the Minister; or (b) such other amount as may be determined by council, which amount shall not exceed $10, or, where another amount has been prescribed by the Minister, such other amount, the sum of such taxes shall be deemed to be $10 or such other amount as prescribed by the Minister or such other amount as determined by council, as the case may be, and shall be so entered on the collector’s roll, and the difference between the sum that would have been entered but for this section and the sum of $10 or such other amount as prescribed by the Minister or such other amount as determined by council, shall form part of the general funds of the municipality. Minister’s order (2)The Minister may, by order, prescribe amounts for the purpose of subsection (1). Existing combined assessments to be continued (3)Where, immediately prior to the passing of a by-law by any municipality under subsection (1), lots therein owned by the same person were assessed together under paragraph 3 of subsection 14 (2) of the Assessment Act, such lots shall continue to be so assessed as long as they all remain the property of that person, but nothing in this subsection shall be deemed to apply to the amount at which such lots may be assessed. Requirement for combined assessment (4)Where, at any time after the passing of a by-law by any municipality under subsection (1), lots therein that adjoin one another are shown on the same registered plan and are owned by the same person, the person may by notice in writing to the assessment commissioner require that such lots shall thereafter be assessed as one parcel and at one total amount of assessment during such time as the person continues to be the owner. R.S.O. 1990, c. M.45, s. 388.
Collector’s roll to be certified by clerk
389.The clerk shall attach to the roll a certificate signed by him or her according to the following form in English only or in English and French: I do certify that the within (or annexed, or attached, or as the case may be) Roll is the Collector’s Roll prepared according to the Municipal Act for the of (name of municipality) for the year 20.... A.B. Clerk of the ................................ and shall deliver the roll so certified to the collector on or before the 1st day of September, or such earlier date as may be prescribed by by-law of the municipality. R.S.O. 1990, c. M.45, s. 389.
Correction of roll to carry out changes in assessment
390.If alterations are made in the assessment roll, in accordance with the Assessment Act, after the collector’s roll or rolls for the municipality for the year for which such assessment has been made have been prepared, the clerk of the municipality shall alter or amend the collector’s roll or rolls to correspond with such alterations, and insert the proper rates therefor, and the rates or taxes shall be collectable in accordance with such corrected rolls in the same manner and with the like remedies as if they had been in the rolls when first prepared and certified by the clerk of the municipality. R.S.O. 1990, c. M.45, s. 390.
Duties of collectors
391.The collector, upon receiving his or her roll, shall proceed to collect the taxes therein mentioned. R.S.O. 1990, c. M.45, s. 391.
Notice of taxes by collector
392.(1)In local municipalities, the collector shall give to the person taxed a written or printed notice specifying the amount of the taxes payable by delivering the notice or causing it to be delivered to or for that person at the person’s residence or place of business or upon the premises in respect of which the taxes are payable, and may call on the person taxed at the person’s usual residence or place of business if within the municipality in and for which the collector has been appointed and demand payment of the taxes. R.S.O. 1990, c. M.45, s. 392 (1). How may be given (2)In local municipalities, the council may by by-law authorize the collector, clerk or treasurer to mail the notice or cause it to be mailed to the address of the residence or place of business of such person. R.S.O. 1990, c. M.45, s. 392 (2). Particulars in tax notice (3)The written or printed notice above mentioned shall have written or printed thereon or attached thereto a schedule specifying the different rates and the total thereof used in calculating the taxes referred to in the notice and also containing the information required to be entered in the collector’s roll under section 387. R.S.O. 1990, c. M.45, s. 392 (3). By-law re separate billing (4) The council of a local municipality may pass a by-law providing for the billing of a class of real property separately from the other classes of real property. 2000, c. 25, s. 29. Separate tax bills may be issued (5) If a by-law has been passed under subsection (4), the collector for the local municipality may issue separate tax bills for separate classes of real property and may issue a tax bill for a property to which section 447.70 applies at a different time than that for other property in the same property class. 2000, c. 25, s. 29.
By-law may authorize two separate tax notices
393.(1)Despite section 392, in local municipalities, the council may by by-law authorize the preparation and giving of two separate notices, one notice specifying the amount of taxes payable for all purposes except school purposes and one notice specifying the amount of taxes payable for school purposes, and where a by-law has been passed under this subsection, the collector shall give the notices prepared in accordance with this section and shall not give a notice prepared in accordance with section 392. Contents of notices (2)Where a council has passed a by-law under subsection (1), each notice prepared pursuant to such by-law shall have written or printed thereon or attached thereto a schedule specifying the rate or rates, as the case may be, and the total thereof used in calculating the taxes referred to in the notice and also containing any information required to be entered in the collector’s roll under section 387 that pertains to the taxes referred to in the notice. Idem (3)A notice prepared pursuant to a by-law under subsection (1) that specifies the amount of taxes payable for school purposes shall clearly indicate the tax imposed for public, secondary and separate school purposes. Application of certain provisions (4)The provisions of subsections 392 (1) and (2), relating to the manner of delivering or mailing of the notice, and section 394 apply with necessary modifications to a notice prepared pursuant to a by-law passed under this section, and such notice shall be deemed for all purposes to be a notice given under section 392. R.S.O. 1990, c. M.45, s. 393.
Notices under ss. 392 and 393
393.1(1)The Minister of Finance may require that notices under section 392 or 393 be in a form approved by the Minister of Finance.A municipality shall not vary the form unless the variation is expressly authorized by the Minister of Finance. 1998, c. 33, s. 21. Contents of notice (2)The Minister of Finance may make regulations, (a) prescribing information that must or that may be included on notices under section 392 or 393 and prohibiting other information from being included on the notice without the express authorization of the Minister of Finance; (b) respecting the giving of notices under section 392 or 393; (c) prescribing the form of the notice that must or that may be used under section 392 or 393. 1998, c. 33, s. 21; 2000, c. 25, s. 30 (1). General or particular (3) A regulation under subsection (2) may be general or particular in its application. 2000, c. 25, s. 30 (2).
Entry of date of giving notice
394.(1)The collector shall at the time of such demand or notice, as the case may be, or immediately thereafter, enter or cause to be entered on the roll opposite the name of the person taxed the date of such demand or of the delivery or mailing of the notice. Initials to entries (2)Every person so entering any such date shall append his or her initials thereto, and the entry is, in the absence of evidence to the contrary, proof of such demand or notice. R.S.O. 1990, c. M.45, s. 394.
Proceedings in case of non-residents
395.If any person whose name appears on the roll is not resident within the municipality, the collector shall transmit to that person by mail, addressed in accordance with the notice given by such non-resident, if notice has been given, a statement and demand of the taxes charged against that person in the roll, and shall at the time of such transmission enter or cause to be entered the date thereof in the roll opposite the name of such person, and the entry is, in the absence of evidence to the contrary, proof of the transmission and of the time thereof, and the statement and demand shall contain, written or printed on some part thereof, the name and post office address of the collector. R.S.O. 1990, c. M.45, s. 395.
Certificates re dates of delivering notices
396.(1)Instead of entering on the roll the date of the demand or of the delivery or mailing of the notice as required by sections 394 and 395, the collector may, at the time of such demand or notice, as the case may be, or immediately thereafter, make one or more certificates to be attached to the roll or to any part of the roll certifying the date or dates upon which the demands or notices in the roll or in the part were made, delivered or mailed. Proof (2)Any such certificate is, in the absence of evidence to the contrary, proof of the making, delivery or mailing of such demand or notice. R.S.O. 1990, c. M.45, s. 396.
Notice of address for tax bills
397.Where a person assessed furnishes the clerk with a notice in writing giving the address to which the notice of taxes may be delivered to that person and requesting that the notice be delivered to such address by registered mail, the notice shall be so delivered by the collector who shall add the cost of the registration to the taxes, and such notice shall stand until revoked in writing. R.S.O. 1990, c. M.45, s. 397.
Certificate re current taxes
398.After taxes have been levied in any year, the collector shall upon demand give a certificate with respect to any assessment for real property indicating that the taxes for the current year have been levied, the amount of the taxes and whether or not all or any part of such taxes have been paid. R.S.O. 1990, c. M.45, s. 398; 1997, c. 5, s. 58.
Informalities not to invalidate subsequent proceedings
401.No defect, error or omission in the form or substance of the notice required by section 392, 395 or 399 invalidates any subsequent proceedings for the recovery of the taxes. R.S.O. 1990, c. M.45, s. 401.
Public notice of sale
402.The collector or the collector’s agent, by advertisement posted up in at least three public places in the municipality or, where there are wards, in the ward wherein the sale of goods and chattels distrained is to be made, shall give at least six days notice of the time and place of the sale, and of the name of the person whose property is to be sold, and, at the time named in the notice, the collector or agent shall sell at public auction the goods and chattels distrained or so much thereof as may be necessary to realize the amount of the taxes and costs. R.S.O. 1990, c. M.45, s. 402.
Surplus, if unclaimed, to be paid to party in whose possession the goods were
403.If the property distrained has been sold for more than the amount of the taxes and costs, and if no claim to the surplus is made by any other person on the ground that the property sold belonged to the person or that the person was entitled by lien or other right to the surplus, such surplus shall be returned to the person in whose possession the property was when the distress was made. R.S.O. 1990, c. M.45, s. 403.
Surplus to admitted claimant
404.If such claim is made by the person for whose taxes the property was distrained and the claim is admitted, the surplus shall be paid to the claimant. R.S.O. 1990, c. M.45, s. 404.
When the right to surplus contested
405.If the claim is contested, such surplus shall be paid by the collector to the treasurer of the municipality, who shall retain it until the respective rights of the parties have been determined by action or otherwise. R.S.O. 1990, c. M.45, s. 405.
Dates for return of collector’s roll
406.(1)Subject to subsection (2), every collector shall return his or her roll to the treasurer on or before the 28th day of February in the year next following the year in which the taxes were levied, or on such earlier date in that year as the council may appoint. In cities (2)The council of every city may by by-law fix the times for the return of the collector’s rolls, and may make any enlargements of the time so fixed. Collectors’ interim returns in cities, towns and villages (3)The collector of every city, town and village shall, until the final return of the roll, pay over to the treasurer of the city, town or village the amount of his or her collection once every week or more often if the council by by-law so requires. Collectors’ interim returns in townships (4)The collector of every township shall, until the final return of the roll, pay over to the treasurer of the township the amount of his or her collections once every two weeks or more often if the council by by-law so requires. Audit of collector’s roll (5)Every collector, on the request of the treasurer, shall deliver the roll, together with an account of all collections made, to the treasurer to be audited. R.S.O. 1990, c. M.45, s. 406.
Oath of collector on returning roll
407.(1)At or before the return of his or her roll, every collector shall make oath in writing that the date of every demand of payment or notice of taxes required by sections 392 to 399, and every transmission of statement and demand of taxes required by section 395 entered by him or her in the roll, has been truly stated therein. Idem (2)Every other person who has delivered or mailed a notice pursuant to section 392, 395 or 399 shall in like manner at or before the return of the roll make oath that the date of the delivery or mailing of every such notice by him or her has been truly stated in the roll. Form of oath, etc. (3)The oath may be in Form 7 and shall be written on or attached to the roll and may be taken before the treasurer or before a justice of the peace having jurisdiction in the municipality or a commissioner for taking affidavits or a notary public for Ontario. R.S.O. 1990, c. M.45, s. 407.
Failure of collector to collect
408.(1)If the collector fails or omits to collect the taxes or any portion thereof by the day appointed or to be appointed as mentioned in section 406, the council may, by resolution, authorize the collector, or some other person in his or her stead, to continue the levy and collection of the unpaid taxes in the manner and with powers provided by law for the general levy and collection of taxes. Duty as to return not affected (2)No such resolution or authority alters or affects the duty of the collector to return his or her roll or in any manner invalidates or otherwise affects the liability of the collector or his or her sureties. R.S.O. 1990, c. M.45, s. 408.
Proceedings when taxes unpaid
409.(1)The treasurer shall, upon receiving the roll returned under section 406, mail or cause to be delivered a notice to each person appearing on the roll with respect to whose land any taxes appear to be in arrear for that year. Verification notice (2)When the auditor gives a verification notice to each person mentioned in subsection (1), the treasurer is not obligated to comply with subsection (1). R.S.O. 1990, c. M.45, s. 409. Arrears of Taxes
Municipalities united and afterwards disunited, etc.
410.If two or more municipalities, having been united for municipal purposes, are afterwards disunited, or if a municipality or part of a municipality is afterwards added to or detached from any county, or to or from any other municipality, the county or other treasurer shall make corresponding alterations in his or her books, so that arrears due on account of any parcel or lot of land, at the date of the alteration, shall be placed to the credit of the municipality within which the land after such alteration is situate. R.S.O. 1990, c. M.45, s. 410.
All arrears to form one charge upon lands
411.The treasurer shall not be required to keep a separate account of the several distinct rates that may be charged on lands but all arrears, from whatever rates arising, shall be taken together and form one charge on the land. R.S.O. 1990, c. M.45, s. 411.
Payments on tax arrears
412.The treasurer of every municipality shall collect the arrears of taxes outstanding after the return of the collector’s roll and may receive part payment of taxes returned to the treasurer as in arrears upon any land for any year and shall credit such payment first on account of the interest and percentage charges, if any, added to such taxes and shall credit the remainder of such payment against that part of the taxes that has been in arrears for the greatest period of time but no such payment shall be received after a tax arrears certificate has been registered under the Municipal Tax Sales Act. R.S.O. 1990, c. M.45, s. 412.