Rural Municipality of Portage la Prairie, Manitoba
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## THE RURAL MUNICIPALITY OF PORTAGE LA PRAIRIE
BY-LAW No. 3126 A BY-LAW OF THE RURAL MUNICIPALITY OF PORTAGE LA PRAIRIE TO PROVIDE FOR RATES OF DISCOUNT FOR PREPAYMENT OF TAXES AND THE ISSUING OF TAX PREPAYMENT RECEIPTS TO TAXPAYERS
WHEREAS by virtue of Sections 344, 345 and 346 (1) to (5) the Municipal Act, being Cap. M225, S.M. 1996 a municipality may, by by-law, provide that taxes may be instalments and may provide for rates of discount for prepayment of taxes and the issuing of tax prepayment receipts to taxpayers.
NOW THEREFORE THE COUNCIL OF THE RURAL MUNICIPALITY OF PORTAGE LA
PRAIRIE, IN OPEN SESSION ASSEMBLED, HEREBY ENACTS AS A BY-LAW AS
FOLLOWS:
In this by-law "taxes" shall mean and include all real property taxes, including local improvement levies, personal property and business taxes.
After the tax notices are issued in any year, taxes for that year may be paid in
instalments of any amount.
For a property tax payment to be recorded in any given month, for the purpose of calculating discounts and/or penalties, it must be received at the RM Office at 35 Tupper Street South on or before 4:30 p.m. on the last working day of that particular month.
Discounts for prepayment of taxes, whether by one payment of up to 90% of the previous year's taxes or in instalments thereof, shall be allowed at the following rates and for the following months:
day of January.
a) a discount of 1% on all payment of taxes made up to and including the 31st b) a discount of 0.75% on all payment of taxes made on and from the 1st day of February up to and including the last day of February.
° a discounto and% dial pe enday oakes made on and from the 1" day of April up to and including the 30th day of April.
d) a discount of 0.55% on all payment of taxes made on and from the 1st day of e) a discount of 0.45% on all payment of taxes made on and from the 1st day of May up to and including the 31st day of May.
- Partial Tax Payment divided by (1 minus the applicable discount rate)
6. The calculation of the total tax credit shall be as follows:
le. January total tax credit on $2,000.00 tax payment: $2,000/(1-.01) = $2,000/(.99) = $2,020.20 total tax credit Discount = $2,020.20 - $2,000.00 = $20.20
7. Payment of taxes made after the 31st day of May will be at par.
8. Payment of taxes made after the due date established in the Tax Levy By-Law will be subject to penalty as stated in the Tax Levy By-Law.
9. The CAO shall not issue prepayment receipts to a total value greater than nine-tenths of the taxes levied against the property to which the prepayment receipts relate, in the year next preceding the year in which the prepayment receipts are issued.
2017.
This By-Law shall be deemed to have been in force from the 1st day of January, A.D.
Council of the Corporation held this Nettie Neudorf, CPA, CGA, CMMA Chief Administrative Officer Given 13t reading the 25 day of Out, 2016. Given 2"dreading dreading the Say of Mow, 2016.
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Given 312 reading the 8 day of Mow, 2016.