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The Corporation of the Municipality of Brighton
By-Law No. 036-2023
Being a By-law to provide for the adoption of tax rates for 2023 and to
further provide for penalty and interest in default of payment thereof
Whereas,
Section 312 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides
that the Council of a local Municipality shall, after the adoption of estimates for
each year, pass a by-law to levy a separate tax rate on the assessment in each
property class, including any adjustments made under Section 32, 33, 34, 39.1 or
40 of the Assessment Act for the purposes of raising the general local municipal
levy;
And Whereas, pursuant to the County of Northumberland By-Law Number 014-
2023 tax ratios which establish the relative amounts of taxation to be borne by
each property class have been adopted;
And Whereas, pursuant to the County of Northumberland By-Law Number 15-
2023 to adopt estimates of all sums required by the County of Northumberland
for the purposes of the County and to provide a levy on its constituent
municipalities;
And Whereas, Section 307 of the Municipal Act, 2001, as amended requires tax
rates to be established in the same proportion to tax ratios as set out by the
upper tier;
And Whereas, pursuant to the Province of Ontario Regulation 576/22 being a
regulation to amend Ontario Regulation 400/98 made under the Education Act,
The Council of The Corporation of the Municipality of Brighton is directed to levy
specified tax rates on the assessment for school purposes;
And Whereas, the calculation of the tax rates for all purposes is specified on
Schedule "A" to this By-Law;
Now Therefore - the Council of the Corporation of the Municipality of
Brighton hereby enacts as follows:
1. That a tax rate of 0.01368462 is hereby imposed and levied on the whole
of the assessment for real property in the residential/farm classes.
2. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the commercial class.
3. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the industrial class.
4. That a tax rate of 0.02340830 is hereby adopted to be applied against the
whole of the assessment for real property in the multi-residential class.
5. That a tax rate of 0.01368462 is hereby imposed and levied on the whole
of the assessment for real property in the new multi-residential class.
6. That a tax rate of 0.00342116 is hereby adopted to be applied against the
whole of the assessment for real property in the farmlands class.
7. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the commercial excess land
class.
8. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the commercial vacant land
class.
9. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the industrial excess land
class.
10. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the industrial vacant land
class.
11. That a tax rate of 0.02336245 is hereby adopted to be applied against the
whole of the assessment for real property in the pipeline class.
12. That a tax rate of 0.00342116 is hereby adopted to be applied against the
whole of the assessment for real property in the managed forest class.
13. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the new commercial class.
14. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the new commercial excess
land class.
15. That a tax rate of 0.02703192 is hereby adopted to be applied against the
whole of the assessment for real property in the new commercial vacant
land class.
16. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the new industrial class.
17. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the new industrial excess
land class.
18. That a tax rate of 0.03432469 is hereby adopted to be applied against the
whole of the assessment for real property in the new industrial vacant land
class.
19. That a tax rate of 0.00153000 is hereby adopted to be applied against the
whole of the assessment for real property in the residential education only
class.
20. That a tax rate of 0.00675798 is hereby adopted to be applied against the
whole of the assessment for real property in the commercial small-scale
farm class.
21. That a tax rate of 0.00858117 is hereby adopted to be applied against the
whole of the assessment for real property in the industrial small-scale farm
class.
22. That a tax rate of 0.02095462 is hereby adopted to be applied against the
whole of the assessment for real property in the landfill class.
23. That a tax rate of 0.00202275 is hereby adopted to be applied against the
whole of the assessment for real property in the commercial class within
the Business Improvement Area.
24. That every owner shall be taxed according to the tax rates in this By-law
and such tax shall become due and payable in four instalments to be due
as follows:
Interim Levy dates - February 28, 2023 and April 28, 2023
Final Levy dates - July 31, 2023 and September 29, 2023
and non-payment of the amount on the dates stated in accordance with
this section shall constitute default.
Monthly pre-authorized payments will be payable on the 15th of each
month from February to November 2023.
25. Penalties and interest shall be added to all payments deemed to be in
default and shall become due and payable as if the same had originally
been imposed and formed part of such tax levy.
26. That on all taxes of the final levy, which are in default, a penalty of one
and one-quarter percent (1¼%) shall be added and thereafter, a penalty of
one and one-quarter percent (1¼%) per month will be added on the 1st
day of each and every month the default continues until December 31,
2023.
27. On all taxes of the final tax levy in default on January 1, 2024, interest will
be added at the rate of one and one-quarter percent (1 ¼%) per month for
each month or fraction thereof of default.
28. On all other taxes in default on January 1, 2023, interest shall be added at
the rate of one and one-quarter percent (1 ¼%) per month or fraction
thereof, and all by-laws and parts of by-laws inconsistent with this policy
are hereby rescinded.
29. Penalties and interest added on all taxes of the final tax levy in default
shall become due and payable and shall be collected forthwith as if the
same had originally been imposed and formed part of such unpaid final
tax levy.
30. The Tax Collector may mail or cause to be mailed, to the residence or
place of business indicated on the last revised assessment roll, a notice
specifying the amount of taxes payable. The Tax Collector may email or
cause to be emailed, to the email address specified by signed form, a
notice specifying the amount of taxes payable.
31. The taxes are payable at the Municipality of Brighton Municipal Office, 35
Alice Street, P.O. Box 189 Brighton, Ontario, K0K 1H0
Read a first, second and third time, and finally passed this 17 day of April 2023.
Original signed by:
Brian Ostrander, Mayor
Original signed by:
Candice Doiron, Clerk