DocumentsBylawMay 4, 2020Pages 357–358
BYLAW NO. 1914: City of Langford Alternative Municipal Tax Collection Scheme Bylaw, No. 1914, 2020
Bylaw establishing the Alternative Municipal Tax Collection Scheme for 2020 (Bylaw 1914), presented for readings and adoption.
Key facts
- Bylaw No.: 1914
- Subject: Alternative Municipal Tax Collection Scheme for 2020
- Status per TOC: First, Second, Third Readings and Adoption indicated
- Pages: 357–358
BYLAW NO. 1914: City of Langford Alternative Municipal Tax Collection Scheme Bylaw, No. 1914, 2020
CITY OF LANGFORD
BYLAW NO. 1914
A BYLAW TO ESTABLISH AN ALTERNATIVE MUNICIPAL TAX COLLECTION SCHEME
WHEREAS section 235 of the Community Charter authorizes the Council of the City of Langford to establish an alternative municipal tax collection scheme;
WHEREAS the Council of the City of Langford may set due dates for property taxes under an alternative municipal tax collection scheme;
AND WHEREAS Ministerial Order No. M083 under the Emergency Program Act permits the Council of the City of Langford to adopt a bylaw on the same day that it receives third reading.
NOW THEREFORE, Council of the City of Langford, in open meeting assembled, ENACTS AS FOLLOWS:
1. Citation
- That this bylaw may be cited as “City of Langford Alternative Municipal Tax Collection Scheme Bylaw, No 1914, 2020”.
Definitions
- In this bylaw:
(a) “due date” means the due date for property taxes established in section 4; and
(b) “property taxes” has the same meaning as in the Community Charter.
Establishment
- The Council hereby establishes an alternative municipal tax collection scheme for the taxpayers of the City of Langford.
Property Tax Due Date
- Property taxes payable under the alternative municipal tax collection scheme are due on July 2 of the year in which the property taxes are levied.
Property Tax Penalty
5. Penalties for Class 1, 2, 3, 9
- For property Class 1 (Residential), Class 2 (Utilities), Class 3 (Supportive Housing), Class 9 (Farm), if all or part of property taxes referred to in Section 4 for a parcel of land and its improvements on the assessment roll remain unpaid the collector must add to the unpaid property taxes for the parcel and improvements for the current year a penalty equal to: (a) 5% of the amount unpaid by the due date that remains unpaid on August 1st; plus, (b) 5% of the amount unpaid by the due date that remains unpaid on October 1st.
6. Penalties for Class 4, 5, 6, 7, 8 and mixed rate properties
- For property Class 4 (Major Industry), Class 5 (Light Industry), Class 6 (Business and Other), Class 7 (Managed Forest Land), Class 8 (Rec/Non profit), and mixed rate properties with any portion being Class 4, 5, 6, 7, 8, if all or part of property taxes referred to in Section 4 for a parcel of land and its improvements on the assessment roll remain unpaid the collector must add to the unpaid property taxes for the parcel and improvements for the current year a penalty equal to: (c) 5% of the amount unpaid by the due date that remains unpaid on October 1st; plus, (d) 5% of the amount unpaid by the due date that remains unpaid on December 1st.
Choice of Tax Scheme Election
- An owner may elect to pay property taxes under either the alternative municipal tax collection scheme or the general tax scheme by giving written notice to the City of Langford between May 15 and July 2 of the year in which the property taxes are levied.
Effective Date
- This bylaw shall take effect upon adoption and shall no longer apply after December 31, 2020.
READ the FIRST, SECOND and THIRD time and ADOPTED the 4th day of May, 2020
MAYOR
(Certified Correct)
CORPORATE OFFICER