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THE MUNICIPALITY OF CENTRAL MANITOULIN
BY-LAW NO. 2026-02
Being a By-law to provide for an interim tax levy.
WHEREAS Section 317 (1) of the Municipal Act, 2001, as amended, provides that the Council of a
local municipality may, before the adoption of the estimates for the year, pass a by-law imposing an
interim levy on the assessment roll for taxation in the current year for property in the municipality
rateable for local municipal purposes, and;
WHEREAS such levy shall not exceed 50% of the total taxes raised for all purposes in the previous
year on a property by property basis.
NOW THEREFORE the Council of the Municipality of Central Manitoulin enacts:
1.
That interim tax levies are hereby imposed on the whole of the assessment for real property
for all property classes according to the assessment roll for taxation in the current year and
shall be in the amount equal to 50% of the final 2025 taxes on the property.
2.
That the interim tax levy shall become due and payable in two installments as follows:
35% of the interim levy shall become due and payable on the 28th day of February 2026, 65%
shall become due and payable April 30th, 2026. Nonpayment of the amount on the dates
stated in accordance with this section shall constitute default.
3.
That on all taxes of the interim levy, which are in default on the respective due dates, a
penalty of 1.25 percent shall be added and thereafter a penalty of 1.25% per month will be
added on the first day of each and every month the default continues, until December 31st,
2026.
4.
That on all taxes of the interim tax levies in default on January 1st, 2026, interest will be
added at the rate of 1.25% per month for each month or fraction thereof of default.
5.
That on all other taxes in default on January 1st, 2026, interest shall be added at the rate of
1.25% per month or fraction thereof, and all by-laws and parts of by-laws inconsistent with
this policy are hereby rescinded.
6.
That penalties and interest added on all taxes of the interim tax levy in default shall become
due and payable and shall be collected forthwith as if the same had originally been imposed
and shall form part of the unpaid interim tax levy.
7.
That the collector may mail or cause the same to be mailed to the residence or place of
business of such person indicated on the last revised assessment roll, a written or printed
notice specifying the amount of taxes payable.
8.
That taxes are payable at the Municipality of Central Manitoulin, Box 420, Mindemoya, Ontario,
P0P 1S0.
READ a first, second and third time and finally passed this 29th day of January 2026.
________________________
________________________
Mayor - Richard Stephens
CAO/Clerk - Denise Deforge
I, ___________________, Clerk of the Municipality of Central Manitoulin, do hereby certify that that
this is a true copy of By-law 2025-02 as passed in open Council on the 29th day of January, 2026.
_____________________________
Clerk