This is the exact embedded text of the captured official document.
Snapshot 18a52215d6f9 · verified 2026-10-23 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
THE CORPORATION OF THE TOWN OF IROQUOIS FALLS
BY-LAW NO. 3886/26
"Being a by-law to provide for the adoption of
estimates of
the sums required for the year 2026, and to
levy the taxation rates and provide for penalty and interest in default of
payment thereof
for 2026."
WHEREAS
Section 290 of the Municipal Act, 2001, SO. 2001, c. 25, as amended (hereinafter
referred to as "The Act") provides that a local municipality shall, in each year,
prepare and adopt a budget, including estimates of all sums required during the year
for the purpose of the municipality;
AND WHEREAS
AND WHEREAS
AND WHEREAS
Council for the Corporation of the Town of Iroquois Falls has, in accordance with
The Act, considered the estimates of the Municipality and by virtue of those
estimates, it is necessary that NINE MILLION, SEVEN HUNDRED AND
FORTY NINE THOUSAND, AND EIGHT HUNDRED AND THIRTEEN
($9,749,813) DOLLARS be raised by means of taxation for the year 2026;
Part VIII of The Act provides that for the purpose of raising the general local
municipal levy, 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 rateable for the local municipality purposes;
Section 312 of The Act provides in subsection ( 6) that the tax rate to be levied is
subject to the following restrictions:
1. The rates must be set so that, when they are levied on the applicable assessment
rateable for local municipality purposes, an amount equal to the general local
municipality levy or special local municipality levy, as the case may be, is
raised.
2. The rates on the different classes of property must be in the same proportion
to each other as the tax ratios established under section 308 for the property
classes are to each other;
AND WHEREAS
Section 313 ( 1) of The Act provides for prescribed subclass tax rate reductions;
AND WHEREAS
Section 342 (1) and (2) of The Act respectively provide for the payment of taxes
by instalments and the dates in the year for which the taxes are imposed, on which
the taxes or instalments are due;
AND WHEREAS
Section 343 ( 1) of The Act provides for the treasurer to send a tax bill to every taxpayer
at least 21 days before any taxes shown on the bill are due;
AND WHEREAS
Section 345 of The Act provides for the imposition oflate payment charges, penalty,
and interest for the non-payment of taxes or any instalment by the due date;
AND WHEREAS
Section 346 (2) of The Act provides for the payment of taxes by any person into a
financial institution to the credit of the treasurer of the municipality;
AND WHEREAS Section 34 7 of The Act provides for the allocation of any payment received on account
of taxes, where;
1. The payment shall first be applied against late payment charges owing in respect
of those taxes according to the length of time the charges have been owing, with
the charges imposed earlier being discharged before charges imposed later.
2. The payment shall then be applied against the taxes owing according to the length
of time they have been owing, with the taxes imposed earlier being discharged
before taxes imposed later.
NOW, THEREFORE, THE COUNCIL FOR THE CORPORATION OF THE TOWN OF IROQUOIS
FALLS ENACTS AS FOLLOWS:
1.
In this by-law, "Treasurer" means the Treasurer for the Town of Iroquois Falls.
2.
That the municipal tax rates, as per the attached Schedule "A", are hereby adopted.
INSTALMENTS
3.
That every property owner shall be taxed according to the tax rates in this by-law and that the taxes
levied shall be paid in two instalments, which shall be equal or as nearly equal as practicable, and
shall be due and payable on or before the respective dates set out below:
Instalment 1 - July 3J5', 2026
Instalment 2 - September 29'", 2026
4.
Notwithstanding paragraph 3 and subject to the Treasurer's approval, alternative instalments and
due dates may be established for the interim taxes levied on properties that are subject to an
agreement under the Town of Iroquois Falls' Semi-Annual Instalment, Quarterly Instalment, or 10-
Month Instalment Pre-Authorized Payment Programs, which allow taxpayers to spread the
payment of taxes more evenly over the year;
5.
That the use of the alternative instalments and due dates in paragraph 4 ceases if:
(a)
the taxpayer requests in writing; or
(b)
the taxes of the taxpayer are unpaid after the due date and the treasurer gives written notice
to the taxpayer that the alternative instalments and due dates may no longer be used.
NOTICE
6.
That the Treasurer, at least 21 days prior to the first instalment date in paragraph 3, shall send a tax
bill to the taxpayer's residence or place of business or to the premises in respect of which the taxes
are payable unless the taxpayer directs the treasurer in writing to send the bill to another address,
in which case it shall be sent to that address.
7.
That taxes levied subsequent to notification by the assessment corporation, as per Sections 33 and
34 of the Assessment Act, as amended, in respect of land omitted from the tax roll and
supplementary assessments to be added to the tax roll, shall be due and payable after twenty-one
days :rom the date of mailing by the Treasurer of a demand for payment.
LATE PAYMENT CHARGES
8.
That penalty for the non-payment of taxes shall be imposed at the rate of 1.25 per cent of the amount
of taxes due and unpaid as of the first day of default and on the I" day of each calendar month
thereafter, but not after December 31 ", 2026.
9.
That interest charges for the non-payment of taxes shall be imposed at the rate of 1.25 per cent of
the amount of taxes due and unpaid as of December 31'\ 2025, and on the pt day of each calendar
month thereafter, until taxes are paid.
10.
That penalties and interest charges imposed are deemed to be part of the taxes on which they have
been imposed.
PAYMENT
11.
That the payment of taxes or any instalment thereof may be made at the following location:
Town oflroquois Falls Municipal Office
253 Main Street
Iroquois Falls, ON
POK IGO
12.
That notwithstanding paragraph 11, the payment of taxes may be paid to the credit of the Treasurer
of the Corporation of the Town oflroquois Falls into a financial institution that is a bank named in
Schedule "I" or "II" of the Bank Act (Canada), a trust corporation registered under the Loan and
Trust Corporations Act, and a credit union subject to the Credit Unions or Caisses Populaire Act.
ALLOCATION OF PAYMENT
13.
That any payment received on account of taxes shall first be applied against late payment charges
owing in respect of those taxes according to the length of time the charges have been owing, with
the charges imposed earlier being discharged before charges imposed later. The payment shall then
be applied against the taxes owing according to the length of time they have been owing, with the
taxes imposed earlier being discharged before taxes imposed later.
14.
That no part payment shall be accepted on account of taxes in respect of which a tax arrears
certificate is registered except under an extension agreement entered into under Section 378 of the
Municipal Act.
EFFECTIVE DATE
15.
Except as otherwise provided for, this by-law shall come into force and take effect on the day of
passing thereof.
Read a FIRST, SECOND and THIRD time and passed this 2Th day of April, 2026
TORY DELAURIER
SIGNED:
cJJ~
MAYOR
SIGNED:
MAUREEN REEDER
~~
C
CLERK
Certified True Copy of
By-Law No.3886/26
Clerk
)
~;
THE CORPORATION OF THE TOWN OF IROQUOIS FALLS
~
,
SCHEDULE "A"
~~
BY-LAW 3886/26
RTC
MPAC
GENERAL
EDUCATION
MUNICIPAL
EDUCATION
PROPERTY CLASS
RTQ
CVA
RATE
RATE
TOTAL
LEVY
LEVY
TOTAL
Commercial Taxable: full
CT
12,578.724
0.04817287
0.00880000
0.05697287
605,953
110,693
716,646
Commercial Taxable: vacant unit/excess land
cu
8,400
0.03372101
0.00880000
0.04252101
283
74
357
Commercial Taxable: vacant land
ex
187,900
0.03372101
0.00880000
0.04252101
6,336
1,654
7,990
Aggregate Extraction
VT
25,100
0.04432509
0.00511000
0.04943509
1,113
128
1,241
Industrial Taxable: full
IT
2,751,700
0.05250997
0.00880000
0.06130997
144,492
24,215
168,707
Industrial Taxable: vacant unit/excess land
IU
157,500
0.03413150
0.00880000
0.04293150
5,376
1,386
6,762
Industrial Taxable: vacant land
IX
368,000
0.03413150
0.00880000
0.04293150
12,560
3,238
15,799
Industrial (New Construction)
JT
0.05250997
0.00880000
0.06130997
0
0
0
Large Industrial Taxable: full
LT
1,317,000
0.11945439
0.00880000
0.12986449
159,442
11,590
171,032
Large Industrial Taxable: vacant unit/excess land
LU
0.07869192
0.00880000
0.08749192
Pipeline Taxable: full
PT
59,930,000
0.04026583
0.00803222
0.04829805
2,413,131
481,371
2,894,502
Residential Taxable: full
RT
243,758,172
0.02462311
0.00153000
0.02615311
6,002,084
372,950
6,375,034
Farmlands Taxable: full
FT
6,646,061
0.00615578
0.00038250
0.00653828
40,912
2,542
43,454
Managed Forest Taxable: full
TT
304,900
0.00615578
0.00038250
0.00653828
1,877
117
1,994
Multi-Residential Taxable: full
MT
3,752,500
0.04904722
0.00153000
0.05057722
184,050
5,741
189,791
Commercial PIL: full
CF
561,400
0.04817287
0.00980000
0.05797287
27,044
5,502
32,546
Commercial PIL: general
CG
1,904,100
0.04817287
0.04817287
91,726
91,726
Commercial PIL: taxable tenant of province
CP
205,500
0.04817287
0.00880000
0.05697287
9,900
1,808
11,708
Commercial PIL: Vacant Land, Taxable tenant of Province
CR
0.03372101
0.00980000
0.04352101
Commercial PIL: General, Vacant Land
CZ
12,200
0.03372101
0.03372101
411
411
Industrial PIL: taxable full; shared PIL
IH
74,000
0.05250997
0.00980000
0.06230997
3,886
725
4,611
Industrial PIL: excess land; shared PIL
IK
25,600
0.03413150
0.00980000
0.04393150
874
251
1,125
Landfill: Payment in Lieu: Full
HF
2,400
0.04655988
0.00980000
0.05635988
112
24
135
Industrial PIL: full
IF
100
0.05250997
0.00980000
0.06230997
5
1
6
Taxable: full shared(MNR properties, Ont Hydro tenant)
RH
274,500
0.02462311
0.00153000
0.02615311
6,759
420
7,179
Res/Farm PIL: full, Taxable tenant of Province
RP
877,400
0.02462311
0.00153000
0.02615311
22,097
1,373
23,470
Res/Farm PIL: general
RG
381,400
0.02462311
0.02615311
9,391
9,391
336,124,557 _
~.7_49,813
1,025,802
10,775,616