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THE CORPORATION OF THE TOWNSHIP OF TEHKUMMAH
BYLAW 2024-014
BEING A-BYLAW TO ADOPT THE ESTIMATES FOR ALL SUMS REQUIRED
DURING THE YEAR 2024
AND TO FIX THE RATE OF TAXATION FOR THE YEAR 2024,
AND TO AUTHORIZE THE LEVY OF MUNICIPAL AND EDUCATION TAXATION
WHEREAS pursuant to the Municipal Act 2001, S.O. 2001:
290.(1) For each year, a local municipality shall, in the year or the immediately preceding year,
prepare and adopt a budget including estimates of all sums required during the year for the
purposes of the municipality, including,
(a) amounts sufficient to pay all debts of the municipality falling due within the year;
(b) amounts required to be raised for sinking funds or retirement funds; and
(c) amounts required for any board, commission or other body. 2001, ¢.25, s. 290 (1);
2008, c. 32, Sched. A, s. 120 (1).
AND WHEREAS the Municipal Act 2001,S.0.2001 states with regards to late payment and
penalty charges as follows:
345. (+) A local municipality may, in accordance with this section, pass by-laws to impose late
payment charges for the non-payment of taxes or any instalment by the due date. 2001,
c. 25,8. 34 (1)
(2) A percentage charge, not to exceed 1 1/4 per cent of the amount of taxes due and unpaid,
may be imposed as a penalty for the non-payment of taxes on the first day of default or such
later date as the by-law specifies. 2001, c.25,s.345 (2).
(3) Interest charges, not to exceed 1 1/4 per cent each month of the amount of taxes due and
unpaid, may be imposed for the non-payment of taxes in the manner specified in the by-law but
interest may not start to accrue before the first day of default. 2001,c¢.25, s. 345 (3).
AND WHEREAS all property assessment rolls on which the 2024 taxes are to be levied have
been returned and revised pursuant to the Assessment Act;
AND WHEREAS the tax ratios for the 2024 taxation year have been established;
AND FURTHER, WHEREAS the Council of The Corporation of the Township of Tehkumman has, in
accordance with the Municipal Act, 2001, S.O. 2001, considered the estimates of the
Municipality and the Boards;
NOW THEREFORE the Council of The Corporation of the Township of Tehkummah does hereby
enact as follows:
1. Municipal Tax Levy
That there shall be levied and collected upon the whole assessment for real property according to the
last certified adjusted assessment roll the tax rates as set out in Schedule "A" to this By-law and
forming part of this By-law, which shall produce the general municipal levy of $ 1,405,363
2. Address for delivery
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.
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3. Method of delivery
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.
4. Payment
That the taxes shall be payable in Canadian funds to The Corporation of the Township of Tehkummah.
Acceptable payment methods are cash, cheque, money order, on-line bill payments (where offered at
their financial institution), debit or credit card. 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.
5. Installments
That the final taxes shall be due in two instalments: Monday, September 30, 2024 and Thursday,
October 31, 2024.
There shall be imposed a penalty for non-payment of any installment thereof on the due date as specified
therein, a percentage charge of 1.25% on the first day next after the appropriate due date, which shall be
the first day of default.
That interest charges in the amount of 1.25 per cent shall be imposed on the amount of taxes due and
unpaid on the first day of each and every month the default continues.
6. Schedule
That “Schedule A,” Assessment Class and Tax Rates, attached hereto, forms and is part of
this bylaw;
7. Enactment
That this Bylaw shall come inte force and effect as on the date of enactment.
READ A FIRST AND SECOND TIME THIS: 16 DAY OF July, 2024.
READ A THIRD TIME AND ENACTED THIS 16" DAY OF July, 2024.
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DEPUTY CLERK-ADMINISTRATOR/Bérbara Grigg
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Schedule A to By-Law 2024 -— 014
Current Value WGTD
Tax Code Property Class Tax Ratio | Assessment | Assessment
Tax Rate Tax Levy
RT Residential/Farm 68,390,700
1.0000 68,390,700 10.018006854 |1,231,501.34
Commercial Taxable Full
CT Support 1.1000 2,878,300. 3,282,730 0.019807545 57,012.06
Commercial Taxable Excess
Cu Land No Support 1.1000
Commercial(New
Construction) Taxable Full
XT No Support 1.1000
Industrial Taxable Full No
IT Support 1.010715 155,400 157,065. 0.018199797 2,828.25
FT Farm Taxable Full
English Public 0.25 16,300,500. 4,075,125 0.004501716 73,380.22
Managed Forests 0.25 2,106,800 526,700 0.004501716 9,484.22
TT
Total Taxable Assessment 89,831,700 76,432,320 '$1,374,206.09
Payments InLieu
Residential Payment In Lieu
RG General No Support 1.0000 188,400. 188,400. 0.018006854 3,392.49
Commercial Payment In Lieu i9.019807492 CM
CF Full No Support 1.1000 1,166,000. 245,630. ‘
Commercial Payment In Lieu lo.019807492 4423.01
cG General 1.1000 223,300 1,282,600. ;
HE _|Landfill 10135805, 13,200. EEE eae 246.20
[Total Payment In Lieu $2,960,900 $1,729,971.44 $31,1 37.24
Total $1,405,363.33
_ Exempt from Taxation
E Exempt No Support 0.0000000} 4,332,000.
[TOTAL ASSESSMENT AS
PER AMENDED ROLL $95,754,600.