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Town of Mulgrave
Tax Collection Procedure
Title:
1. This Policy is entitled the "Tax Collection Procedure".
Interpretation
2. Real property taxes are to be paid in full on or before the end of the fiscal year for which they
have been levied.
Tax Collection Procedure
3. Within one month of the setting of the tax rate by Council, a tax bill will be sent to each
taxpayer.
4. Taxpayers will be given thirty (30) days in which to pay the account, free of any interest.
5. Interest will be charged at a rate of 1.5% per month on all outstanding taxes after the thirty day
period.
6. After interest has been applied once, a past due notice will be sent out after the first month and
every two months thereafter.
7. Arrangements to pay installments can be accepted provided all taxes and interest are paid in full,
on or before, the end of the fiscal year (March 31st)
8. Tax accounts that are in arrears for three fiscal years prior to the current tax year will be subject
to tax sale, pursuant to section 134 of the Municipal Government Act. Where the CAO
determines that a significant number of tax accounts have been in arrears for three fiscal years a
letter will be sent at the end of the February to all taxpayers with outstanding accounts reminding
them that their taxes are outstanding and that if not paid in full by March 31st, then tax sale
procedures may commence. A collection letter shall indicate that legal fees and any other costs
associated with the tax sale procedure are charged to and collected from the property owners.
9. In July a final letter will be sent giving fifteen (15) days notice to pay the amount in full. If not
paid in full during this period the tax accounts in accordance with section 134 of the Municipal
Government Act will move forward to sale. At this point arrangements for installment payments
must be paid by cash, certified cheques, money order or lawyers cheques.
10. All former Tax Collection Procedures are hereby repealed and this policy is substituted therefore.
Town of Mulgrave Policy & Procedures Manual
Tax Collection Procedure
Adopted by Council: March 3, 2008
Page 2 of 2
Certification for Town of Mulgrave Policy & Procedures Manual:
Date of notice to Council Members of Intent to Consider [7 Day minimum]: February 25, 2008
Date of Passage of Current Policy: March 3, 2008
I certify that this "Tax Collection Procedure" was adopted by Council as indicated above.
____________________________ ________________________
Municipal Clerk Date