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THE CORPORATION OF THE CITY OF DRYDEN
BY-LAW NUMBER 2026-1
BEING A BY-LAW TO PROVIDE FOR AN INTERIM TAX LEVY AND TO PROVIDE
FOR THE PAYMENT OF TAXES AND TO PROVIDE FOR PENALTY AND
INTEREST OF FIFTEEN PERCENT.
WHEREAS The Ontario Municipal Act, S.0. 2001, c. 25, Sections 317 (1), (2) and (3),
provides that the Council of a local municipality may before the adoption of
the estimates for the year, pass a by-law to levy on the whole of the
assessment for real property according to the last revised assessment roll, a
sum not to exceed that which would be produced by applying the prescribed
percentage of fifty percent (50%) of the total 2025 tax rate to residential
assessment, farm, managed forests or conservation lands, multi-residential,
commercial, industrial and pipeline assessment and the assessment that
relates to railways, hydro corridors and other such unique properties; and,
WHEREAS The Ontario Municipal Act, S.O. 2001, c. 25, Section 342 (1), (2) and (3), as
amended, provides that the council may by by-law, require the payment of
taxes to be made in instalments and establish due dates; and,
WHEREAS The Ontario Municipal Act, S.O. 2001, c. 25, Section 345 (1), (2) and (3), as
amended, provides that the council may by by-law impose a percentage
charge as a penalty and interest for non-payment of taxes or any instalment
thereof not exceeding one and one quarter percent (1.25%) on the first day
of default and on the first day of each calendar month thereafter in which
default continues; and,
WHEREAS The Ontario Municipal Act, S.O. 2001, c. 25, Section 346 (1) as amended,
provides that the council of every local municipality shall require all taxes to
be paid to the treasurer; and,
WHEREAS The Council of The Corporation of The City of Dryden deems it necessary
and expedient to pass a by-law to authorize an interim tax levy;
NOW THEREFORE the Council of The Corporation of The City of Dryden enacts as
follows:
Interim Tax Levy:
1.
An interim Tax Rate of .983422 is hereby imposed and levied on the whole of
the assessment for real property in the residential class in the City of Dryden
according to the Assessment Roll Return Dated December 9, 2025 for 2026
taxation.
2.
An interim Tax Rate of 1.859404 is hereby imposed and levied on the whole of
the assessment for real property in the multi-residential class in the City of
Dryden according to the Assessment Roll Return Dated December 9, 2025 for
2026 taxation.
3.
An interim Tax Rate of 1.074115 is hereby imposed and levied on the whole of
the assessment for real property in the new multi-residential class in the City
of Dryden according to the Assessment Roll Return Dated December 9, 2025 for
2026 taxation.
4.
An interim Tax Rate of 2.125678 is hereby imposed and levied on the whole of
the assessment for real property in the commercial class in the City of Dryden
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By-Law Number 2026-1 - Interim Tax Levy
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according to the Assessment Roll Return Dated December 9, 2025 for
2026taxation.
5. An interim Tax Rate of 2.125678 is hereby imposed and levied on the whole of
the assessment for real property in the commercial vacant land/vacant unit
class in the City of Dryden according to the Assessment Roll Return Dated
December 9, 2025 for 2026 taxation.
6.
An interim Tax Rate of 1.708740 is hereby imposed and levied on the whole of
the assessment for real property in the industrial class in the City of Dryden
according to the Assessment Roll Return Dated December 9, 2025 for 2026
taxation.
7.
An interim Tax Rate of 1.708740 is hereby imposed and levied on the whole of
the assessment for real property in the industrial vacant land/vacant unit
class in the City of Dryden according to the Assessment Roll Return Dated
December 9, 2025 for 2026 taxation.
8.
An interim Tax Rate of 5.342873 is hereby imposed and levied on the whole of
the assessment for real property in the large industrial class in the City of
Dryden according to the Assessment Roll Return Dated December 9, 2025 for
2026 taxation.
9.
An interim Tax Rate of 5.342873 is hereby imposed and levied on the whole of
the assessment in the large industrial vacant land/vacant unit class in the
City of Dryden according to the Assessment Roll Return Dated December 9, 2025
for 2026 taxation.
10.
An interim Tax Rate of 1.502889 is hereby imposed and levied on the whole of
the assessment in the aggregate extraction property class in the City of
Dryden according to the Assessment Roll Return Dated December 9, 2025 for
2026 taxation.
11.
An interim Tax Rate of 1.687389 is hereby imposed and levied on the whole of
the assessment in the pipeline property class in the City of Dryden according to
the Assessment Roll Return Dated December 9, 2025 for 2026 taxation.
12.
An interim Tax Rate of .245856 is hereby imposed and levied on the whole of
the assessment in the farm property class in the City of Dryden according to the
Assessment Roll Return Dated December 9, 2025 for 2026 taxation.
13.
An interim Tax Rate of .245856 is hereby imposed and levied on the whole of
the assessment in the managed forest property class in the City of Dryden
according to the Assessment Roll Return Dated December 9, 2025 for 2026
taxation.
14. An interim Tax Rate of 1.346922 is hereby imposed and levied on the whole of
the assessment in the landfill property class in the City of Dryden according to
the Assessment Roll Return Dated December 9, 2025 for 2026 taxation.
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Payment Date:
15.
The said fifty percent (50%) of the interim tax levy shall become due and
payable on the 28th day of February 2026 and the balance become due and
payable on the 31st day of March 2026.
Penalty Charges:
16.
On all taxes of the interim levy, which are in default on the 1st day of March
2026 for the first payment of fifty percent (50%) of the interim levy, and, the 1st
day of April 2026 for the balance of the interim levy, a penalty of fifteen percent
(15%) per annum shall be added and thereafter a penalty of one and one
quarter percent (1.25%) per month will be added on the 1st day of each month
and every month the default continues, until December 31st, 2026.
17.
On all taxes of the interim tax levy in default on January 1, 2026, interest will be
added at the rate of one and one quarter percent (1.25%) per month for each
month or fraction thereof of default.
18.
On all other taxes in default on January 1, 2026, interest shall be added at the
rate of one and one quarter percent (1.25%) per month or fraction thereof, and
all by-laws and parts of by-laws inconsistent with this policy are hereby
rescinded.
19.
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 formed part of such unpaid interim tax levy.
General Provisions:
20.
That the Tax Collector and the Treasurer are hereby authorized to mail or cause
to be mailed the Notices of Taxes Due to the address of the residence or place of
business of the person to whom such notice is required to be given.
21.
That the Tax Collector and Treasurer are hereby authorized and empowered to
accept part payment from time to time on account of any taxes due.
22.
That this By-law shall come into force and take effect upon the final passage
hereof.
Enacted and passed this 12th day of January 2026 as witnessed by the Seal of the
Corporation and the hands of its proper Officers duly authorized in that behalf.
THE CORPORATION OF THE CITY OF DRYDEN
_____________________________________
Mayor
_____________________________________
Clerk