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CITY OF NANAIMO
BYLAW NO. 7390
A BYLAW TO AUTHORIZE A PROPERTY TAX PREPAYMENT PLAN
WHEREAS pursuant to Section 194(2)(d) of the Community Charter, Council may, by
bylaw, establish terms and conditions for the payment of a fee, including discounts, interest and
penalties;
AND WHEREAS pursuant to Section 235 of the Community Charter, Council may
establish an alternative municipal tax collection scheme;
AND WHEREAS the Council of the City of Nanaimo deems it desirable as part of an
alternative municipal tax collection scheme established in accordance with this Bylaw and for
the convenience of taxpayers, to implement a preauthorized property tax installment payment
plan for the taxpayers of the City of Nanaimo;
THEREFORE the Council of the City of Nanaimo in open meeting assembled, hereby
ENACTS AS FOLLOWS:
1.
Title
This Bylaw may be cited as the "PROPERTY TAX PREPAYMENT PLAN BYLAW 2024,
NO. 7390".
2.
Definitions
In this Bylaw:
"CITY"
means the City of Nanaimo.
"COLLECTOR"
means the person duly appointed as such from time to
time by Council and includes any person appointed or
designated by the Collector to act on their behalf.
"COUNCIL"
means the duly elected Council of the City of Nanaimo.
"MUNICIPAL SCHEME"
means the alternative municipal property tax collection
scheme established under Section 3 of this Bylaw.
"PRESCRIBED RATE OF
INTEREST"
means the rate of interest prescribed by the Lieutenant
Governor in Council for the purposes of Section 239(2)
of the Community Charter.
"TAXPAYER"
means any person or corporation who is or may be liable
to the City of Nanaimo for payment of property taxes.
Bylaw 7390
Page 2
3.
Alternative Municipal Tax Collection Scheme
3.1
Any taxpayer may apply to the Collector to pay property taxes before the due
date in equal monthly installments on the terms and conditions set out in this
Bylaw.
3.2
For the purposes of this Bylaw, the Collector may estimate the amount of
property taxes that will become due on the due date. This estimate may be done
before the annual issuance of the Tax Notice or any time during the year
depending on when the taxpayer enrolls in the plan.
3.3
If the taxpayer chooses to pay property taxes by installment in accordance with
this Bylaw, a form shall be executed which authorizes deductions from the
taxpayer's account at a financial institution to the credit of the City, and the form
left on file with the Collector.
3.4
The Collector is authorized to hold monies to be applied in payment of taxes at a
future date on the real property designated by the taxpayer upon the following
terms and conditions:
3.4.1 the taxpayer must complete and submit to the Collector an application in
the form set out by the Collector for each property being enrolled in the
plan;
3.4.2 prepayments are withdrawn on the 15th of each month from July to June
for the upcoming year's property taxes;
3.4.3 the minimum amount which shall be accepted on any property is twenty-
five dollars ($25.00);
3.4.4 the taxpayer must designate the property tax account for which payments
by installment are to be made;
3.4.5 any payments accepted shall be applied against the property taxes for the
year in which the payments are applicable in accordance with
Section 244 of the Community Charter;
3.4.6 provided that there are no taxes in arrears or delinquent, the interest rate
payable under this tax installment plan shall be at the prescribed rate;
3.4.7 interest will be credited on the last day of each month, with the exception
of May and June.
4.
Payment Of Taxes in Arrears And Delinquent Taxes By Installment
4.1
A taxpayer may apply to the Collector to pay property taxes that are in arears or
that are delinquent in equal monthly installments on the terms and conditions set
out in this Bylaw.
Bylaw 7390
Page 3
4.2
A taxpayer who applies under Section 4 of this Bylaw must execute a form which
authorizes deductions from the taxpayer's account at a financial institution to the
credit of the City, and the form must be left on file with the Collector.
4.3
The following terms and conditions apply to the City's acceptance of payment by
installment under Section 4 of this Bylaw:
4.3.1 the taxpayer must complete and submit to the Collector an application in
the form set out by the Collector for each property being enrolled in the
plan;
4.3.2 the minimum monthly payment which shall be accepted with respect to
any one parcel of land will be equal to the total estimated amount of
outstanding delinquent, arrears, and current year taxes outstanding plus
applicable interest equally divided by the number of months remaining
before the next property tax due date and last monthly withdrawal;
4.3.3 when applying under Section 4 of the bylaw the taxpayer must designate
the property tax account for which payments by installment are to be
made;
4.3.4 all installment payments shall be credited by the Collector in accordance
with the requirements of Section 244 of the Community Charter.
5.
General Provision
5.1
The Collector is authorized on the City's behalf to enter into an agreement with a
taxpayer in the terms required under Section 3 and 4 of this Bylaw, as applicable.
5.2
The Collector shall indicate on the annual property tax notice:
5.2.1 the total of all payments received in advance under this Bylaw plus any
interest earned;
5.2.2 the new monthly installment amount, if applicable; and
5.2.3 the amount required to pay the balance of the taxes due on the due date.
5.3
If eligible, the Home Owner Grant must be claimed after receipt of the tax notice,
but before the tax due date. Participation in the Property Tax Prepayment Plan is
not a substitute for claiming the Home Owner Grant.
5.4
Any unpaid balance on the property tax notice after claiming the Home Owner
Grant (if applicable) must be paid via payment that is separate from the
installment plan.
5.5
Any balance remaining unpaid after the due date in any year will be subject to
penalty provisions of the Community Charter.
Bylaw 7390
Page 4
5.6
The amount of the installment may vary in subsequent years.
5.7
The Collector may cancel a taxpayer's participation in an installment plan after
two (2) installments fail to be honoured in a twelve (12) month period.
5.8
Any dishonoured or returned payment will be charged back to the Property Tax
account, together with the applicable penalties applied, interest forfeited and will
be subject to a service fee in accordance with the Fees and Charges Bylaw.
5.9
No interest shall be paid with respect to any amounts paid after April 30th for the
current year's taxes.
5.10
Property tax installments are not refundable. If the subject property is sold, the
Collector will determine if a refund is permitted under extraordinary
circumstances. Refunds are subject to an administration fee pursuant to the
currently enacted Fees and Charges Bylaw.
5.10.1 In the event a refund is processed, interest will be calculated and payable
to the end of the previous month of when the refund is processed.
5.11
A participating taxpayer may give notice in writing ten (10) business days prior to
the installment date, to discontinue participation in the monthly installment plan or
to make any other changes such as installment amount or banking information.
5.12
Participation in the installment plan shall continue until terminated by either party
in writing.
5.13
In the event that an unpaid User Rates account or charge against the property is
added to the tax account as arrears, any tax installment payments in the account
will be applied against these arrears.
5.14
It is the taxpayer's responsibility to ensure that correct information is provided to
the City for the purposes of processing payments.
5.15
Nothing in this Bylaw supersedes the provision of the Local Government Act or
the Community Charter.
6.
Severability
If any section, subsection, or paragraph of this Bylaw is found invalid by a decision of a
Court of competent jurisdiction, the invalid section, subsection, or paragraph shall be
severed without effect on the remainer of the Bylaw.
Bylaw 7390
Page 5
7.
Repeal
"Tax Prepayment Plan Bylaw 1995 No. 4904" is hereby repealed.
PASSED FIRST READING: 2024-OCT-21
PASSED SECOND READING: 2024-OCT-21
PASSED THIRD READING: 2024-OCT-21
ADOPTED: 2024-NOV-04
L.E KROG
MAYOR
N. VRACAR
DEPUTY CORPORATE
OFFICER