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unofficial consolidation, the official version is held by the municipal clerk.
CORPORATION OF THE TOWNSHIP
OF SOUTH ALGONQUIN
BY-LAW NO: 2026-862
Being a By-Law to provide for an Interim Tax Levy
and to provide for the payment of taxes
WHEREAS Section 317(1) of the Municipal Act, 2001, provides that the Council
of a local Municipality, before the adoption of the 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 municipality purposes;
AND WHEREAS Section 317(3), p.(1) of the Municipal Act, 2001, provides that the
amount levied on a property, shall not exceed 50% of the total amount of taxes for municipal
and school purposes levied on the property for the previous year.
AND WHEREAS Section 317(3), p.(3) of the Municipal Act, 2001, provides that for the
purposes of calculating the total amount of taxes for 2026, if any taxes for municipal and
school purposes were levied on a property for only part of the previous year, because
assessment was added to the tax roll during the year, an amount shall be added equal to the
additional taxes that would have been levied on the property if the taxes had been levied for
the entire year, 2025.
AND WHEREAS Section 317(9) of the Municipal Act, 2001, provides that if the Council
of a municipality is of the opinion that the taxes levied under subsection (1) on a property
are too high or too low in relation to its estimate of the total taxes that will be levied on the
property, the Council may adjust the taxes on the property to the extent it considers
appropriate.
NOW THEREFORE BE IT RESOLVED THAT the Council for the Corporation of the
Township of South Algonquin enacts as follows:
1.
THAT for the year 2026 the interim levy for all property classes shall be
calculated at 50% of the total amount of taxes for municipal and school
purposes levied on the property for the previous year.
2.
THAT the amount levied on a property shall not exceed the prescribed
percentage, being not more than 50% of the total amount of taxes for
municipal and school purposes levied on the property for the previous year.
3.
THAT the said interim tax levy shall become due and payable in two
instalments:
1st instalment: March 31, 2026
2nd instalment: May 31, 2026
4.
THAT on all taxes of the interim levy, which are in default on the first day
after the due date, a 1.25% penalty shall be added and thereafter a penalty of
1.25% per month will be added on the 1st day of each and every month the
default continues, until December 31, 2026.
5.
THAT the collector is hereby authorized to 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.
6.
THAT taxes are payable at the Township of South Algonquin, 7 Third
Avenue PO Box 217 Whitney ON K0J 2M0.
7.
THAT all current tax collection policy and procedure related to penalty and
interest charges shall remain in full force and effect.
8.
THAT this By Law shall come into force and take effect immediately upon
the passing thereof.
READ A FIRST AND SECOND TIME on March 4th, 2026.
________________________
_______________________________
Ethel LaValley - Mayor
Bryan Martin-CAO/Clerk Treasurer
READ A THIRD TIME, PASSED AND ENACTED on March 4th, 2026.
_________________________
_______________________________
Ethel LaValley - Mayor
Bryan Martin-CAO/Clerk Treasurer
By signing this by-law, Mayor LaValley has granted approval and will not exercise the power to
veto this by-law under Strong Mayor Powers