Clerks of municipalities to make out collector’s rolls, their form, contents, etc.
387.(1)The clerk of every municipality shall make a collector’s roll or rolls, as may be necessary, containing columns for all information required by this or any other Act to be entered by the collector therein, in the following manner: 1. The clerk shall set down the name in full of every person assessed, and in the proper columns in that behalf the amount for which the person is assessed in respect of real property and otherwise under the Assessment Act as ascertained after the final revision of the assessment roll. 2. He or she shall calculate and, opposite the assessed value, shall set down in one column dedicated to the county rates the amount for which the person is chargeable for any sums ordered to be levied by the council of the county for county purposes, and in another column dedicated to the general rate the amount with which the person is chargeable in respect of sums ordered to be levied by the council of the municipality for the purposes thereof, and including any special rate for collecting the principal or interest for the payment of debentures issued. 3. He or she shall set down in other columns any local improvement rate or school rate or other special rate, or sums for the commutation of statute labour or any sum that is required by any other Act to be placed on the collector’s roll the proceeds of which are required by law or by the by-law imposing it to be kept distinct and accounted for separately. 4. Every rate referred to in paragraph 3 shall be calculated separately and the column therefor shall be dedicated to the special rate, local improvement rate, public school rate, separate school rate or special rate for school debts or as may be appropriate. 5. Each column shall be given a clear heading in English only or English and French indicating the rate to which it is dedicated. R.S.O. 1990, c. M.45, s. 387 (1). Preparation of collector’s roll (2)Despite subsection (1) or the Education Act, the council of any municipality may by by-law provide that the clerk shall set down the name in full of every person assessed and the assessed value of that person’s real property, as ascertained after the final revision of the assessment roll, and opposite such assessed value the clerk shall set down in a column for that purpose the total amount for which the person is chargeable for all sums ordered to be levied by the council or school boards for the purposes thereof. R.S.O. 1990, c. M.45, s. 387 (2); 1997, c. 5, s. 57. Collector’s roll, mechanical methods (3)The form of the collector’s roll may be varied to facilitate the use of, (a) mechanical methods in the preparation of the roll; (b) mechanical methods of accounting and bookkeeping and, where the methods in this clause are used, the treasurer may exercise the powers and perform the duties of the collector and the clerk in respect of the roll. Information to be given in tables appended to rolls (4)Appended to every roll made up under subsection (2) there shall also be a table setting forth, (a) the total amount of taxes to be collected under and by virtue of such roll or rolls; and (b) the name and amount of each rate levied by the municipality that is required by law or by the by-law imposing it to be kept distinct and accounted for separately and specifying the aggregate proceeds of each rate, and the clerk shall, before delivering the roll to the collector, furnish to the treasurer of the municipality a copy of the table. Certain names to be omitted from collector’s roll (5)Despite this Act or any other Act, the council of any local municipality may by by-law provide that the clerk shall not enter on any collector’s roll the name of any tenant or lessee unless such tenant or lessee is required by the terms of their lease to pay the taxes or where the owner is not liable to pay the taxes. R.S.O. 1990, c. M.45, s. 387 (3-5).