3 Pumpkin Point Road
Echo Bay, Ontario, Canada
Phone: (705) 248-2395
Fax: (705) 248-1138
THE CORPORATION OF THE TOWNSHIP OF LAIRD
By-law Number 857-07
(Regarding Interim Taxes)
Being a by-law to levy and collect a portion of the residential/farm, commercial, industrial, farmland and managed forest taxes for the year 2007 before the adoption of the estimates for the year 2007.
WHEREAS Municipal Act, R.S.O. 1990 authorizes a municipality in any year before the adoption of the estimates for that year, to levy on the whole of the assessment for residential and farm and commercial and industrial assessment according to the last revised assessment roll a sum not exceeding 50 percent of that which would be produced by applying to such assessment the total rate for all purposes levied in the preceding year on residential and farm property, commercial and industrial farmland and managed forest property;
AND WHEREAS pursuant to The Assessment Act with respect to the levy of the yearly rates and collection of taxes apply mutatis mutandis to the levy of rates and the collection of taxes thereunder;
AND WHEREAS the Council of the Corporation of the Township of Laird deems it expedient to make the levy authorized by The Municipal Act in the year 2007;
THEREFORE the Council of the Corporation of the Township of Laird ENACTS AS FOLLOWS:
1. The following rates of taxation are hereby levied and imposed upon the whole of the assessment for property assessments according to the last revised
assessment roll of the Township of Laird:
2. The due date for payment of taxes on property assessments under this
by?law shall be the 16th day of March, 2007.
3. A percentage charge of one and one quarter per centum (1 l/4%)shall
be imposed as a penalty for non?payment of and shall be added to
the tax instalment or part thereof remaining unpaid on the first day
following the said due date and one and one quarter per centum
(1 l/4%) shall be imposed and shall be added to the tax instalment or
part thereof remaining unpaid on the first day of each calendar
month in which default continues up to and including December of
4. The Tax Collector not later than 21 days prior to the date that the
first instalment is due, shall mail or cause to be mailed to the
address of the residence or place of business of each person taxed a
notice setting out the payment required to be made pursuant to this
by?law, the date by which it is to be paid to avoid penalty, and the
particulars of the penalties imposed by this by?law for late payment.
5. Taxes shall be payable to the Corporation of the Township of Laird. All taxes are payable by mail or at the office of the Tax Collector.
6. The Collector and Treasurer be and are 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 shall not affect the collection of any percentage charge imposed and collectible under Section 4 in respect to non?payment of taxes or of any instalment thereof.
Passed in Open Meeting this 21st day of February, 2007.
Copyright 2007 by the Township of Laird. All Rights Reserved.