You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

O. Reg. 311/01: TAX RATIOS - CITY OF OWEN SOUND

under Municipal Act, 2001, S.O. 2001, c. 25

Skip to content
Versions
current January 1, 2003 (e-Laws currency date)

Municipal Act, 2001
Loi de 2001 sur les municipalités

ONTARIO REGULATION 311/01

formerly under Municipal Act

TAX RATIOS — CITY OF OWEN SOUND

Consolidation Period: From January 1, 2003 to the e-Laws currency date.

Last amendment: O. Reg. 437/02.

This Regulation is made in English only.

Definitions

1. In this Regulation,

“City” means The Corporation of the City of Owen Sound, which became part of the County for municipal purposes on January 1, 2001 as a result of an order under section 25.2 of the Act dated June 30, 2000;

“County” means The Corporation of the County of Grey. O. Reg. 311/01, s. 1; O. Reg. 437/02, s. 1.

Tax ratios

2. (1) The City shall establish tax ratios for the City under subsection 308 (4) of the Act that may be different from the tax ratios established by the County under subsection 308 (5) of the Act and, for the purposes of section 308 of the Act, the City shall be deemed to be a single-tier municipality. O. Reg. 437/02, s. 2 (1).

(2) The City shall establish its tax ratios on or before April 30 of the year or such later date as the Minister of Finance may prescribe under subsection 308 (19) of the Act. O. Reg. 437/02, s. 2 (1).

(3) The City shall use the tax ratios established by the City under subsection 308 (4) of the Act to calculate with respect to each local municipality levy of the City under section 312 of the Act a separate tax rate on the assessment in each property class in the City rateable for purposes of the local municipality levy. O. Reg. 437/02, s. 2 (1).

(4) The City shall establish and levy, with respect to each upper-tier levy of the County under section 311 of the Act, a separate tax rate on the assessment in each property class in the City rateable for purposes of the upper-tier levy sufficient to raise the City’s portion of the upper-tier levy calculated under section 3 of this Regulation. O. Reg. 437/02, s. 2 (1).

(5) The tax rates the City establishes under subsection (4) must be in the same proportion to each other as the tax ratios established by the City under subsection 308 (4) of the Act for the property classes are to each other. O. Reg. 311/01, s. 2 (5); O. Reg. 437/02, s. 2 (2).

(6) Subsections 311 (7) to (9) and (22) to (25) of the Act apply with necessary modifications to the tax rates established by the City for its purposes under subsection (4) and by the County for the purposes of the rest of the County under section 311 of the Act as if the City and rest of the County were two separate upper-tier municipalities. O. Reg. 437/02, s. 2 (3).

(7) An upper-tier levy by-law of the County under section 311 of the Act shall set out the City’s portion of an upper-tier levy calculated under section 3 and shall not establish tax rates to be levied by the City to raise the City’s portion. O. Reg. 311/01, s. 2 (7); O. Reg. 437/02, s. 2 (4).

(8) In 2006, the City and the County shall prepare and forward a joint report to the Minister of Finance highlighting the extent to which the tax ratios adopted by the City under subsection (1) over the period 2001 to 2006 are gradually becoming more consistent with the tax ratios adopted by the County under subsection 308 (5) of the Act, and under the predecessor of that subsection, over the same period. O. Reg. 437/02, s. 2 (5).

Upper-tier levy

3. (1) The portion of the general upper-tier levy or any special upper-tier levy of the County under section 311 of the Act to be raised in the City shall be determined in accordance with the following formula:

City’s portion =

where,

B = the amount of the general upper-tier levy or special upper-tier levy, as the case may be,

C = the total of the weighted assessments for all properties in the City that are subject to the upper-tier levy,

D = the total of the weighted assessments for all properties in the County that are subject to the upper-tier levy.

O. Reg. 311/01, s. 3 (1); O. Reg. 437/02, s. 3 (1).

(2) In subsection (1),

“weighted assessment” means the taxable assessment for a property multiplied by the tax ratio of the property class that the property is in as established by the County under subsection 308 (5) of the Act and, for this calculation, the City shall be deemed to have the same property classes as the County. O. Reg. 311/01, s. 3 (2); O. Reg. 437/02, s. 3 (2).

Different treatment for City

4. (1) The County may treat the City differently from the rest of the County under the following provisions:

1. Subsection 2 (3.1) of the Assessment Act (optional property classes).

2. Section 314 of the Act (graduated tax rates).

3. Sections 372, 372.1 and 372.2 of the Municipal Act, as it read on December 31, 2002, and section 318 of the Act (tax phase-in).

4. Section 319 of the Act (tax relief for seniors and persons with disabilities).

5. Section 330 of the Act (recovery of revenues for 2003 and subsequent years).

6. Section 361 of the Act (rebates for charities).

7. Section 362 of the Act (tax reductions). O. Reg. 437/02, s. 4 (1).

(2) If a by-law of the County treats the City differently from the rest of the County under a provision set out in subsection (1), for the purposes of that provision, the City shall be deemed to be a single-tier municipality and the parts of the by-law of the County that apply to the City shall be deemed to be a by-law of the City. O. Reg. 311/01, s. 4 (2).

(3) Nothing in subsection (2) gives the City the power to pass, amend or repeal a by-law under a provision set out in subsection (1). O. Reg. 311/01, s. 4 (3).

(4) Revoked: O. Reg. 437/02, s. 4 (2).