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City of Waterloo By-Law Archive

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CITY OF WATERLOO
BY-LAW NO 05-06
BEING A BY-LAW TO ESTABLISH A PRE-AUTHORIZED MONTHLY
INSTALMENT TAX PAYMENT PLAN FOR THE CORPORATION OF THE CITY
OF WATERLOO
WHEREAS Section 342(1) of the Municipal Act, 2001, S.O. 2001, c.25, as amended,
states among other things that Council may by by-law provide for the payment of taxes
by instalments on the date or dates on which the taxes are due.
AND WHEREAS the Council of the City of Waterloo passes by-laws, from time to time,
for the payment of taxes by instalment during a taxation year.
AND WHEREAS the Council of the City of Waterloo deems it appropriate to pass a by-
law to establish a pre-authorized monthly instalment tax payment plan, as an alternative
method of payment.
NOW THEREFORE the Council of the Corporation of the City of Waterloo hereby
ENACTS AS FOLLOWS;
1. Definitions: In this By-law:
"City" means the Corporation of the City of Waterloo;
"Plan" means the pre-authorized monthly instalment tax payment plan; and
"Tax or taxes" means any sum payable as taxes and includes upper tier, lower tier,
school boards and business improvement area levies.
2. The Treasurer of the City is hereby authorized to establish a Plan to commence on
the 1
st
day of January 2005.
3. Every person required to pay taxes may submit a written request, not less than 30
days before the next payment date, to the Treasurer in order to apply for enrolment into
the Plan.
4. Every person submitting a written request described in paragraph 3 shall pay a sum
of taxes that the Treasurer has determined shall be paid by the person, as if the person
was already enrolled in the Plan, but without regard to any arrears provisions of the
Plan, and less any payments already made for taxes by the person during the calendar
year in which the written request is made.
5. The Treasurer shall enrol the person submitting the written request described in
paragraph 3 in the Plan upon payment of the sum of taxes referred to in paragraph 4,
but shall not enrol the person if the Treasurer determines that the person has
outstanding tax arrears or penalties and interest upon any tax arrears, or that within the
past 12-months the Treasurer terminated the person's membership in the Plan; or has
not been fully assessed on land and structure.
6. Every person enrolled in the Plan shall be governed by this by-law and this by-law
shall prevail over any other by-laws, unless otherwise stated in this by-law.
7. Every person enrolled in the Plan shall pay the taxes that are due in monthly
instalments, as optionally provided, either on the 1
st
day on the month or on the 15
th
day
of each month, based upon the following calculations:
a) For instalments beginning in January through to a date determined by Council
for issuing the final tax bills, the Treasurer shall use the total tax levy for the
previous year and divide the amount by ten to determine the instalment payable
in each month.
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b) After issuing the final tax bills, the Treasurer shall calculate the monthly
instalment amounts on an annual basis using the total tax levy for the current tax
year, deducting all payments received and then dividing this remaining amount
by the remaining instalment periods ending in October of the current year.
c) Subject to paragraph 4 and 5 the monthly payment for every person enrolling
in the Plan will be determined on the month the application was received less any
payments already made for taxes by the person during the year.
8. The Treasurer shall mail to every person enrolled in the Plan one tax notice during
the year in accordance with the requirements of section 343 of the Municipal Act, 2001,
S.O. 2001, c. 25, as amended, and such a notice shall include a schedule of the
monthly instalments for the property taxed for the current ten month period.
9. Every person, who has supplementary taxes added to the collector's roll after the tax
notice in paragraph 8 has been mailed, shall receive by mail from the Treasurer an
amended tax notice indicating the supplementary taxes that the person must pay
separately from the Plan and in addition to the taxes otherwise payable and indicated
on the tax notice in paragraph 8.
10. Every person who fails to pay a supplementary tax notice instalment or the pre-
authorized monthly instalment on the date due, shall be charged a penalty and interest
in accordance with the by-law fixing the penalty and interest rate for the year in which
the default occurred, and this charge shall be imposed and added to the amount of
taxes due and unpaid, as if it had been originally imposed and formed part of the taxes
in instalment thereof.
11. Every person who fails to pay a monthly instalment on the date due shall pay the
arrears, any penalty and interest and any service charge thereupon, before the next
monthly instalment, failing which the Treasurer may terminate the person’s enrolment in
the Plan.
12. The Treasurer may terminate the enrolment in the Plan of any person who, at any
time during a calendar year, defaults on two monthly instalments, even if that person
subsequently pays the arrears and any penalty and interest charges thereupon before
the next monthly instalment.
13. The Treasurer shall terminate the Plan for any person who, at any time during a
calendar year, sold and transferred ownership of the property in respect of which the
taxes are levied.
14. Every person whose enrolment in the Plan is terminated shall pay taxes in
accordance with the interim and final collection by-laws for the year in which the
termination occurred.
15. Every person whose enrolment in the Plan is terminated shall pay any penalty and
interest charge in accordance with the penalty and interest provisions of the interim and
final collection by-laws for the year in which the termination occurred.
16. Every person enrolled in the plan may, with a 30-day written notice to the Treasurer,
withdraw from the Plan
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17. That this by-law shall come into force and effect on the date of its final passing.
PASSED this ____ day of January, 2005.
_______________________
MAYOR
__________________________
CLERK

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