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THE CORPORATION OF THE TOWN OF MATACHEWAN
BY-LAW NUMBER 2025-06
BEING A BY-LAW FOR TAX/UTILITY BILLING AND COLLECTION
WHEREAS Part X of the Municipal Act, 2001, SO 2001. c 25 provides the power and authority
for tax enforcement by municipalities.
AND WHEREAS section 5(3) of the Municipal Act, 2001, SO 2001, c 25 provides that a
municipal power shall be exercised by by-law unless it is specifically authorized to do otherwise;
NOW THEREFORE BE IT RESOLVED THAT we the Council of the Township of
Matachewan HEREBY ENACTS AS FOLLOWS:
1 DEFINITIONS
1.1. In this by-law
a) ‘Act" means the Municipal Act, 2001, SO 2001, c 25:
b) "Cancellation Price" means an amount equal to all the tax arrears
owing at any time in respect of land together with all current Real
Property Taxes owing, interest and penalties thereon and all
reasonable costs incurred by the municipality after the treasurer
becomes entitled to register a tax arrears certificate;
c) "Municipality" means the Corporation of the Municipality of
Matachewan;
d) "Real Property Taxes" means the amount of Taxes levied on real
property under the Act and the Education Act and any amounts
owed under the Drainage Act, the Tile Drainage Act and the
Shoreline Property Assistance Act with respect to the real property
and includes any amounts deemed as taxes by or under any
legislation and any amount amounts given priority lien status under
the Act or any legislation.
e) "Taxes" means all taxes imposed by the Municipality under the Act
or any legislation and any amount given priority lien status under
the Act or any other legislation that may be added to the tax roll
against the property in respect of which the amount was imposed
or against any other property in respect of which the amount was
authorized by the Act or any other legislation.
f) "Taxpayer" means a person whose name is shown on the tax roll.
g) -'Treasurer" means a person appointed by the Municipality
responsible for handling all the financial affairs of the Municipality
on behalf of and in the manner directed by the council of the
Municipality including any persons appointed by the Municipality as
deputy treasurers or any persons to whom the Municipality has
delegated the powers and duties of the Treasurer.
2. ADMINISTRATION
2.1 The treasurer is authorized to administer this by-law and to engage the
services of a third-party firm or agent to whom authority may be delegated
to carry out the Municipality's tax collection efforts in accordance with this
by-law.
3.
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
DELIVERY OFT AX BILLS - Based on Section 343 of Part X of the Act
The treasurer shall send a tax bill to every taxpayer at least 21 days
before any taxes shown on the tax bill are due.
A tax bill shall contain,
a) the name of the taxpayer;
b) the assessment roll number of the property;
c) adescription of the property sufficient to identify it;
d) the assessed value of the property;
e) the total amount of taxes payable;
f) the amounts of the new taxes required to be shown separately on the
tax roll unless the bill is for an interim tax;
g) the amount of any taxes previously billed for the year, including
any accrued late payment charges;
h) the date or dates on which the taxes are due and any alternative
schedule of due dates;
i) the place or places where the taxes may be paid;
j) the late payment charges which will be imposed on overdue taxes;
k) if portions of the property are in two or more property classes, the
matters set out in clauses (d), (e), (f) and (g) for each portion.
The treasurer 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 and that
address shall be added to the tax roll.
The treasurer may send a tax bill to the taxpayer electronically in the
manner specified by the municipality, if the taxpayer has chosen to receive
the tax bill in that manner.
Where a taxpayer directs the treasurer in writing to send the taxpayer's tax
bill by registered mail, the treasurer shall comply with the direction and shall
add the cost of the registration to the tax roll and the amount shall be deemed
to be part of the taxes for which the tax bill was sent.
A direction given under 3.4 or 3.5 continues until revoked by the
taxpayer in writing.
Immediately after sending a tax bill, the treasurer shall create a record of
the date on which it was sent and this record is, in the absence of evidence
to the contrary, proof that the tax bill was sent on that date.
No defect, error or omission in the form or substance of a tax bill invalidates
any proceedings for the recovery of the taxes.
4 LATE PAYMENT CHARGES - Based on Section 345 of Part X of the Act
4.1
4.2
Penaity and interest is charged on tax arrears as authorized by section 345 of
the Act.
A percentage charge of 1.25% of the amount of taxes due and unpaid
may be imposed as a penalty for the non-payment of taxes on the first
6.3
7.1
7.2
7.3
8.1
8.2
8.3
9.1
9.2
9.3
9.4
10.
10.1
different that that set out in section 6.1 of this by-law.
No part payment shall be accepted on account of taxes in respect of which a
tax arrears certificate is registered except where an extension agreement has
been entered into.
DETERMINATION OF TAX STATUS Based on Section 348 of the Act
No later than the last day of February in each year, the treasurer shall
determine the position of every tax account as of December 31 of the
preceding year.
On making the determination of arears status, the treasurer shall send to every
taxpayer who owes taxes from a preceding year a notice of those taxes.
The treasurer may send periodic statements thereafter.
COLLECTION AND RECOVERY OF TAXES Based on Section 349 of the Act
Taxes shall be recovered with interest and collection costs as a debt due to
the Municipality from the taxpayer originally assessed for them and from any
subsequent owner of the assessed land or any part of it.
Taxes are a special lien on the land in priority to every claim, privilege, lien or
encumbrance of every person except the Crown, and the lien and its priority are
not lost or impaired by any neglect omission or error of the Municipality or its
agents or through taking no action to register a tax arrears certificate.
The Municipality may treat each year's taxes as a separate amount owing to the
Municipality and may bring separate actions for the purposes of recovering each
amount.
OBLIGATIONS OF TENANTS Based on Section 350 of Act
Where taxes are owed in respect of any land occupied by a tenant, the treasurer
may give the tenant notice in writing requiring the tenant to pay rent in respect of
the land to the treasurer as it becomes due up to the amount of the taxes due
and unpaid, plus costs, and the tenant shall comply with the notice.
The treasurer shall have the same authority as the landlord of the premises to
collect the rent by seizure or otherwise to the amount of the taxes due and
unpaid plus costs but collecting the rent shall not impose upon the treasurer or
the Municipality the responsibilities of a landlord.
Any amounts paid by a tenant that, as between the tenant and the landlord, the
latter ought to have paid, may be deducted by the tenant from rent.
This section applies. with necessary modifications, to sub-tenants and sub-
landlords.
TAX COLLECTION EFFORTS
The Municipality may engage a third party to act as the Municipality's agent to take
any and all steps necessary to collect arrears taxes.
11 SEIZURE Based on Section 351 of the Act
11.1
As authorized by section 351 of the Act, the treasurer or the treasurer’s agent
may undertake seizure of personal property or interest if taxes on land remain
unpaid after the due date to recover the taxes and the costs of the seizure.
4.3
4.4
4.5
4.6
4.7
day of default.
Interest charges of 1.25% each month of the amount of taxes due and
unpaid will be imposed for the non-payment of taxes beginning on the first
day of default.
Charges imposed under sections 4.2 and 4.3 of this by-law are deemed to be
part of the taxes on which the charges have been imposed.
No interest will be imposed on the charges that are deemed to be taxes;
in other words, there will be no interest on previous interest (no
compounding).
Cancellation or refund of late payment charges will be issued on
overcharges of taxes arising as a result of an error of the Municipality,
local board or other body for which the tax was being raised: and a
change under the Assessment Act. RSO 1990, c A.31,
a. in an assessment on a property,
a. in the property class in which a property is placed, or
c. if parts of a property are placed in different property
classes, in the allocation of the assessment on the
property between the parts.
Utilities Arears will be added to tax bills at the end of current year.
5 PAYMENTS Based on Section 346 of the Act
5.1
5.2
5.3
6.1
6.2
Payment of taxes will be accepted from any person on any property
regardless of whether that person is the taxpayer responsible for the
outstanding taxes.
All taxes shall be paid to the treasurer and. upon request of the person
paying the taxes, the treasurer shall issue a receipt for the amount paid.
Taxes shail be paid to the treasurer in cash or by cheque, debit or online
banking. or EFT may be accepted at the treasurer's discretion. Payment
of taxes by any person into a financial institution to the credit of the
treasurer of the Municipality is also acceptable and, in that case, the
person making the payment shall be entitled to be issued a receipt by the
financial institution for the amount paid.
ALLOCATION OF PAYMENTS Based on Section 347 of the Act
Subject to sections 6.2 and 6.3 of this by-law, where any payment is received on
account of taxes, the following apply:
(a) the payment shall first be applied to 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 the
charges imposed later
(b) 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 the taxes imposed later.
If requested by the person making the payment and approved by the
treasurer a part payment on account of taxes may be applied in a manner
12 SALE OF LAND FORTAX ARREARS Based Part XI of the Act
12.1 Where any part of the Real Property Tax is in arrears for more than two (2)
years following the original notice letter in section 7.2 the treasurer may prepare
and register a tax arrears certificate against the title to that land.
12.2 Sales of land under this section shall be conducted in accordance with the Act
and Ontario Regulation | 83/03.
12.3 All properties sold under this section shall be sold ‘as is" without warranty.
12.4 This section does not apply with respect to a tax imposed under Part XIII of
the Act (Power to Impose Transient Accommodation Tax).
13. EXTERNAL COLLECTION AGENCIES Based on Section 304 of the Act
13.1 The use of registered collection agencies in good standing under the
Collection and Debt Services Act is another option available to the treasurer
as a means of recovering a debt, including taxes, payable to the municipality.
The collection agency may also recover its reasonable costs of collecting the
debt but those costs shall not exceed an amount approved by the
municipality
14. REPEAL/ REVOKE
14.1 That any policy of the Municipality of Greenstone approved, adopted, or
amended by Municipal Council on a day prior to the day this by-law that is in
force and effect, pertaining to the Tax Collection is hereby revoked.
15. EFFECTIVE DATE
15.1 That this By-Law shall come into force and take effect immediately upon the
passing thereof.
READ A FIRST, SECOND, THIRD TIME AND FINALLY PASSED this 5th day of
February 2025.
Michael Youny~
Mayor
Cheryl ,Avanson
Clerk