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The Corporation
of the
Municipality of Huron East
By-law No. 029 for 2025
Being a By-law for the Purpose of Levying and Colleting Rates for Various Purposes
and to Provide for the Payment of Taxes and to Provide for Penalty and Interest
Whereas Section 312 (1) of the Municipal Act, R.S.O., 2001, c.25, as amended defines
a "general local municipality levy" to mean the amount the local municipality decided to
raise in its budget for the year under section 290 of the Municipal Act, R.S.O., 2001,
c.25, as amended, on all rateable property in the local municipality;
And Whereas Section 317 (1) of the Municipal Act, R.S.O., 2001, c.25, as amended,
provides that the council of a local municipality, before the adoption of estimates for the
year under section 290, may pass a By-Law levying amounts on the assessment of
property in the local municipality rateable for local municipal purposes;
And Whereas the Council of the Municipality of Huron East deems it appropriate to
provide for such interim levy on the assessment of property in this Municipality;
And Whereas Section 312(2) of the Municipal Act, R.S.O., 2001, c.25, as amended
provides that a local municipality shall, each year, pass a by-law levying a separate tax
rate, as specified in the by-law, on the assessment in each property class in the local
municipality ratable for local municipality purposes;
And Whereas the County of Huron, under the provisions of Section 308, 311 and 312
of the Municipal Act, R.S.O., 2001, c.25, as amended has by By-law 2025-016
established a county tax levy and tax ratios for 2025;
And Whereas the Minister of Finance, under the provisions of Ontario Regulation
400/98, under the Education Act R.S.O., 1990 as amended by Ontario Regulation
11/22, established education tax rates for 2025;
And Whereas the Municipality of Huron East, under the provisions of Section 326 of the
Municipal Act, R.S.O., 2001, c.25, as amended, has by By-law 38-2024 identified and
prescribed special service areas for levying a special local municipal levy;
And Whereas Section 342 and 345 of the Municipal Act, R.S.O., 2001, c.25, as
amended, provides that a municipality may establish due dates, places where taxes
may be paid and penalty rates for non-payment of taxes;
Now Therefore the Council of the Corporation of the Municipality of Huron East enacts
as follows:
1. The amounts levied shall be as follows:
1.1
For all property classes there shall be imposed and collected an interim
levy calculated on the 2025 assessment:
(a)
50% of the 2024 tax rate as applied for municipal and school
purposes as levied in the year 2025.
1.2
The subsequent levy for the year 2025 to be made under the Municipal
Act, shall be reduced by the amount to be raised by the levy imposed by
paragraph 1.1 of this By-law.
(a)
Tax rates as per Schedule "A", and "B and attached hereto shall be
levied and charged in 2025.
2. For the purposes of calculating the taxes to be levied under the provisions of
paragraph 1.1, the 50% tax rate calculation shall include amounts collected as
special rate areas.
3. Provisions of this By-law apply in the event that assessment is added for the year
2024 to the collector's roll after the date this By-law is passed and a levy shall be
imposed and collected.
4. The interim tax levy imposed by this By-law shall be paid in two equal installments
due on the following dates:
4.1
March 28th, 2025
4.2
June 27th, 2025
5. The subsequent tax levy imposed by this By-law shall be paid in two equal
installments due on the following dates:
5.1
September 26th, 2025
5.2
November 28th, 2025
6. The provisions of Section 317 of the Municipal Act, S.O. 2001, c.25, as amended,
apply to this By-law with necessary modifications.
7. A penalty of one-and-one-quarter percent (1.25%) per month shall be added to each
installment on the first day of default and on the first day of each month thereafter
until the arrears of taxes are paid in full.
8. Payments on accounts will be applied to interest outstanding with the balance being
applied to the taxes outstanding.
9. 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.
10. The Collector may send a tax bill to the taxpayer electronically if the taxpayer has
chosen to receive the tax bill in that manner under Section 343 (6.1) of the Municipal
Act, R.S.O., 2001.
11. The notice to be mailed under this By-law shall contain the particulars provided for in
this By-law and the information required to be entered in the Collector's roll under
Section 340 of the Municipal Act, R.S.O. 2001.
12. The Collector shall be authorized to accept part payment from time to time on
account of any taxes due, and to give a receipt of such part payment, provided that
acceptance of any such part payment shall not affect the collection of any
percentage charge imposed and collectable under Section 3 of this By-law in respect
of non-payment or late payment of any taxes or any installment of taxes.
13. Nothing in this By-law shall prevent the Collector from proceeding at any time with
the collection of any tax, or any part thereof, in accordance with the provisions of the
statutes and by-laws governing the collection of taxes.
14. In the event of any conflict between the provisions of this By-law and any other by-
law, the provisions of this By-law shall prevail.
15. This By-law shall come into force and take effect on the day of the final passing
thereof.
Read a first and second time this 15th day of April 2025.
Read a third time and finally passed this 15th day of April 2025.
Bernie MacLellan, Mayor
Jessica Rudy, Clerk
The Corporation
of the
Municipality of Huron East
Schedule "A" of By-law No. 029 for 2025
The Corporation
of the
Municipality of Huron East
Schedule "B" of By-law No. 029 for 2025