O. Reg. 103/09: TAX MATTERS - REGIONAL MUNICIPALITY OF PEEL

 

Municipal Act, 2001
Loi de 2001 sur les municipalités

ONTARIO REGULATION 103/09

tax matters — Regional municipality of peel

Consolidation Period:  From March 31, 2010 to the e-Laws currency date.

Last amendment: 119/10.

Legislative History: 119/10.

This Regulation is made in English only.

Designation

1. The Regional Municipality of Peel is designated for the purposes of section 310 of the Act.  O. Reg. 103/09, s. 1; O. Reg. 119/10, s. 1.

Delegation

2. (1) If a by-law of The Regional Municipality of Peel passed under section 310 of the Act delegating the authority to establish tax ratios for a year to its lower-tier municipalities comes into force, a lower-tier municipality shall, for that year,

(a) use the tax ratios it establishes to calculate, with respect to each local municipality levy of the lower-tier municipality under section 312 of the Act, a separate tax rate on the assessment in each property class in the lower-tier municipality rateable for purposes of the local municipality levy; and

(b) establish and levy, with respect to each upper-tier levy of The Regional Municipality of Peel under section 311 of the Act, a separate tax rate on the assessment in each property class in the lower-tier municipality rateable for purposes of the upper-tier levy sufficient to raise the lower-tier municipality’s portion of the upper-tier levy provided for under section 3.  O. Reg. 103/09, s. 2 (1); O. Reg. 119/10, s. 2 (1, 2).

(2) The tax rates the lower-tier municipality establishes under clause (1) (b) must be in the same proportion to each other as the tax ratios established by the lower-tier municipality for the property classes are to each other.  O. Reg. 103/09, s. 2 (2).

(3) Subsections 311 (7) to (9) and (22) to (25) of the Act apply with necessary modifications to the tax rates established by the lower-tier municipality under clause (1) (b) as if the lower-tier municipality were an upper-tier municipality.  O. Reg. 103/09, s. 2 (3).

(4) An upper-tier levy by-law of The Regional Municipality of Peel under section 311 of the Act shall set out a lower-tier municipality’s portion of an upper-tier levy provided for under section 3 and shall not establish tax rates to be levied by the lower-tier municipality to raise the lower-tier municipality’s portion.  O. Reg. 103/09, s. 2 (4); O. Reg. 119/10, s. 2 (3).

Portion to be raised

3. For the purposes of the upper-tier levy or any special upper-tier levy of The Regional Municipality of Peel under section 311 of the Act for a year, the portion to be raised in each lower-tier municipality shall be the portion set out in or determined by the method set out in the by-law of The Regional Municipality of Peel passed under section 310 of the Act delegating the authority to establish tax ratios for that year.  O. Reg. 119/10, s. 3.

4. Omitted (revokes other Regulations).  O. Reg. 103/09, s. 4.

5. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 103/09, s. 5.