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

filed August 9, 2001 under Municipal Act, R.S.O. 1990, c. M.45

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ONTARIO regulation 311/01

made under the

MUNICIPAL ACT

Made: August 9, 2001
Filed: August 9, 2001
Printed in The Ontario Gazette: August 25, 2001

TAX RATIOS — City of owen sound

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;

“single-tier municipality” means a local municipality that does not form part of an upper-tier municipality for municipal purposes.

Tax ratios

2. (1) For 2001 to 2004, inclusive, the City shall establish tax ratios for the City under subsection 363 (3) of the Act that may be different from the tax ratios established by the County under subsection 363 (4) of the Act and, for the purposes of section 363 of the Act, the City shall be deemed to be a single-tier municipality.

(2) The City shall establish its tax ratios,

(a) for 2001, on or before the 30th day following the day this Regulation is filed; and

(b) for each subsequent year, on or before April 30 of the year or such later date as the Minister of Finance may prescribe under subsection 363 (9) of the Act.

(3) In 2001 and each subsequent year, the City shall use the tax ratios established by the City under subsection 363 (3) of the Act to calculate with respect to each local municipality levy of the City under section 368 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.

(4) In 2001 and each subsequent year, the City shall establish and levy, with respect to each upper-tier levy of the County under section 366 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.

(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 363 (3) of the Act for the property classes are to each other.

(6) Subsections 366 (4.1) to (4.4) and (16.1) to (16.4) 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 366 of the Act as if the City and rest of the County were two separate upper-tier municipalities.

(7) An upper-tier levy by-law of the County under section 366 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.

Upper-tier levy

3. (1) The portion of the general upper-tier levy or any special upper-tier levy of the County under section 366 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.

(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 363 (4) of the Act and, for this calculation, the City shall be deemed to have the same property classes as the County.

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 368.2 of the Act (graduated tax rates).

3. Sections 372, 372.1 and 372.2 of the Act (tax phase-in).

4. Section 373 of the Act (tax relief for seniors and persons with disabilities).

5. Section 442.1 of the Act (rebates for charities).

6. Section 442.2 of the Act (tax reductions).

7. Section 447.67 of the Act (recovery of revenues for 2001).

8. Section 447.69 of the Act (recovery of revenues for 2002 and subsequent years).

(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.

(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).

(4) The last day for the County passing a by-law for the 2001 tax year under the provisions set out in paragraphs 1, 2 and 6 of subsection (1) is extended to 30 days after the day this Regulation is filed.

Chris Hodgson

Minister of Municipal Affairs and Housing

Dated on August 9, 2001.