O. Reg. 437/02: TAX RATIOS - CITY OF OWEN SOUND
filed December 24, 2002 under Municipal Act, 2001, S.O. 2001, c. 25Skip to content
ontario regulation 437/02
made under the
municipal act, 2001
Made: December 23, 2002
Filed: December 24, 2002
Printed in The Ontario Gazette: January 11, 2003
Amending O. Reg. 311/01
(Tax Ratios — City of Owen Sound)
1. The definition of “single-tier municipality” in section 1 of Ontario Regulation 311/01 is revoked.
2. (1) Subsections 2 (1), (2), (3) and (4) of the Regulation are revoked and the following substituted:
(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.
(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.
(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.
(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.
(2) Subsection 2 (5) of the Regulation is amended by striking out “subsection 363 (3)” and substituting “subsection 308 (4)”.
(3) Subsection 2 (6) of the Regulation is revoked and the following substituted:
(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.
(4) Subsection 2 (7) of the Regulation is amended by striking out “section 366” and substituting “section 311”.
(5) Section 2 of the Regulation is amended by adding the following subsection:
(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.
3. (1) Subsection 3 (1) of the Regulation is amended by striking out “section 366” in the portion before the formula and substituting “section 311”.
(2) The definition of “weighted assessment” in subsection 3 (2) of the Regulation is amended by striking out “subsection 363 (4)” and substituting “subsection 308 (5)”.
4. (1) Subsection 4 (1) of the Regulation is revoked and the following is substituted:
Different treatment for City
(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).
(2) Subsection 4 (4) of the Regulation is revoked.
5. This Regulation comes into force on the later of the day it is filed and January 1, 2003.
Minister of Municipal Affairs and Housing
Dated on December 23, 2002.