Alternative Tax Collection Scheme Bylaw No. 1630, 2000 — full text

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CITY OF REVELSTOKE BYLAW NO. L630, 2000 Being a Bylaw to establish an alternative tan collection scheme by way of an installment plan. WHEREAS pursuant to Section 367 of the Municipal Act, the Council of the Municipality is empowered by Bylaw to provide for an alternative (installment plan) tax collection scheme. NOW THEREFORE, The Council of the City of Revelstoke in open meeting assembled enacts as follows: 1. A property owner may elect to pay property taxes under the alternative scheme established under this bylaw by giving written notice to the City no later than April 30th in the ta>r year to which the application applies. Such written notice shall be in the prescribed form as shall be determined by the Cþ. 2. Where an application is not received under clause l) above property taxes and penalties thereon are deemed to be due in accordance with Section 366 of the Municipal Act. 3. In order for a property owner to be able to make application under clause 1) above all existing outstanding property taxes must be paid. 4. The installment plan shall be for 12 (twelve) months from January to December inclusive for the property taxes for each tax year. 5. The monthly installment amount shall be calculated by dividing the total amount of property taxes due for the year by 12 (twelve). If the actual property tax liability for the year is not yet known the monthly installment shall be determined by reference to the property taxes for the immediately preceding year. Once the actual property taxes for the installment year are known the monttrly installment amount shall be adjusted to ensure that the full amount of the property taxes are collected within the 12 (twelve) month period. Where an application is received later than January I for the current taxyear, all monthly installments that would have been due prior to the application date must be paid at the time the application is approved. 6. Installment payments received under this bylaw prior to the ta¡r due date shall not be deemed payrnents in advance and interest shall not accrue thereon. 7 . Once a property owner has elected to pay under the alternative scheme as herein outlined he or she shall remain on such scheme for each succeeding year until such time as 30 (thirty) days' notice of cancellation in writing is delivered to the City in the prescribed format. 8. The method of paynent shall be by monthly pre-authorized payment to the property owner's bank account and the dates of such pre-authorized payments shall be determined by the City. 9. Where a pre-authorized payment is refused by the property owner's bank an NSF charge shall be levied by the City on the property owner in accordance with the current rate provided in the Fees and Charges Bylaw. Page2 BylawNo. 1630,2000 READ A FIRST TIME THIS 13th READ A SECOND TIME THIS 13th READ A THIRD TIME THIS 13th DAY OF MARCH,2OOO DAY OF MARCH,2OOO DAY OF MARCH,2OOO 10. Where 2 (two) consecutive refusals occur under clause 9) above the property owner shall be deemed to have defaulted under his or her agreement to pay tores by installment and their application to pay property taxes under the alternative scheme shall be cancelled forthwith and all outstanding property taxes, penalties and charges shall become due and payable immediately or by the property tær due date, whichever is the later. I l. Where cancellation of an application occurs under either clauses 7) or l0) after the property tu< due date a penalty shall be applied to the total amount of property ta:<es outstanding at the date of cancellation at the rate prescribed by the Lieutenant Governor in Council as provided by the Municipal Act. This penaþ shall not apply where such cancellation is upon notification by the property owner when there is a change in property ownership provided that all outstanding property taxes are paid in full at the time the change of ownership takes place. 12. A separate application shall be required for each property. 13. Where the property is jointly owned an application under this bylaw shall require the signatures of both owners. Where more than 2 (two) owners are involved the written consent of a majority of the owners shall be required before an application will be accepted. 14. Aproperty owner who has defaulted on his or her installments under clause l0) shall be barred from making a new application under this bylaw for one complete ta< year. 15. It is the responsibility of the property o\ilner to ensure that correct information is provided to the City for the purposes of processing payments and the City does not accept any responsibility for returned payments other than through the fault of the City. 16. Property ta:res shall include all property taxes collected for other authorities, utilities and other charges levied on the tar notice but shall not include balances outstanding from a prior year which require to be paid in full before application under this bylaw is permitted. 17. This Bylaw may be cited for all purposes as the "City of Revelstoke Alternative Tax Collection Scheme Bylaw No. 1630, 2000". 18. This Bylaw shall take effect upon the adoption thereof. RECONSIDERED ANID FINALLY ADOPTED THIS 27th DAy OF MARCH, 2000 Director of Mayor Certified a true copy this _døy of