Item No. 13.2

BY-LAW NUMBER 12-2020

A BY-LAW TO PROVIDE FOR INTERIM TAX LEVIES FOR 2020

Passed the 20th day of January, 2020.

WHEREAS section 317 of the Municipal Act, 2001 S.O. 2001, c.25, as amended, provides that the council of a local municipality, before the adoption of estimates for the year under section 290, may pass a by-law levying amounts on the assessment of property in the local municipality rateable for local municipality purposes;

AND WHEREAS The Council of the Corporation of the City of Windsor deems it appropriate to provide for such interim levy on the assessment of property in this municipality;

THEREFORE the Council of the Corporation of the City of Windsor enacts as follows:

• 1. In this by-law the following words shall be defined as:
• "Act" shall mean the Municipal Act, 2001 S.O. 2001, c.25, as amended;
• "Corporation" shall mean The Corporation of the City of Windsor;
• "Minister" shall mean the Minister of Finance;
• "MPAC" shall mean the Municipal Property Assessment Corporation;
• "Previous Taxation Year" shall mean the 2019 Taxation Year;
• "Treasurer" means the treasurer of the Corporation or a person delegated the treasurer's powers and duties under s.286(5) of the Act.

2. The total amount levied by the municipality shall be the sum of the amounts levied on each individual property, which shall be calculated in accordance with the following:

a) an amount equal to fifty per cent (50%) of the total taxes for municipal and school purposes levied on a property for the Previous Taxation Year; or

b) if any taxes for municipal and school purposes were levied on a property for only part of Previous Taxation Year because assessment was added to the tax roll with an effective date after January 1st of that year, fifty per cent (50%) of the taxes that would have been levied against the property in the Previous Taxation Year, had the additional assessment been applicable for the entire taxation year.

3. The provisions of this by-law apply in the event that assessment is added for the Previous Taxation Year to the tax roll after the date this by-law is passed and an interim levy shall be imposed and collected.

4.  All taxes levied under this by-law shall be payable into the hands of the Treasurer.