BY-LAW NUMBER 99-2020

A BY-LAW TO FIX THE TAX RATES AND TO PROVIDE FOR THE LEVY AND

COLLECTION OF PROPERTY TAXES FOR THIS YEAR

Passed the 13th day of July, 2020.

WHEREAS it is deemed necessary to fix the tax rates for the 2020 year pursuant to Section 312 of the Municipal Act, 2001, S.0. 2001 c.25 (hereinafter referred to as “the Act”) relative to the property classes specified below, and to provide accordingly for the levy and collection of taxes thereon required for the general purposes of the City of Windsor (hereinafter referred to as “The City”) for $363,844,251;

AND WHEREAS the assessment on the subject property classes in the City, according to the assessment roll returned for 2020 taxation pursuant to the provisions of the Assessment Act, as amended, is in the amount of $17,769,718,237 upon which the rate of taxation for Municipal purposes for this year shall be fixed and levied pursuant to the provisions of all enabling legislation in that behalf including the Municipal Act, 2001, S.O.2001, c.25, and regulations thereunder promulgated, all as amended;

AND WHEREAS Property Classes and Property Subclasses have been prescribed pursuant to Sections 7 and 8 of the Assessment Act;

AND WHEREAS the City is required to establish tax ratios pursuant to Section 308 of the Municipal Act for each prescribed Property Class;

AND WHEREAS the City is required to establish tax rate reductions pursuant to Section 313 of the Municipal Act for each prescribed Property Subclass;

AND WHEREAS Section 312 of the Municipal Act provides for the establishment of tax rates to be levied for local municipal purposes;

AND WHEREAS the taxes for School purposes shall be levied, collected and administered by the City in accordance with the Education Act, R.S.O. 1990, Ontario Regulation 400/98 made and most recently revised under that Act;

AND WHEREAS Part X of the Municipal Act provides for the issuance of tax bills and the collection and administration of tax amounts, including amounts that become due and remain unpaid;

AND WHEREAS The Council of the Corporation of the City of Windsor (Council) passed By-Law 12-2020 to levy and collect interim taxes for the 2020 taxation year on the 20th day of January, 2020;

AND WHEREAS Subsequent to the passing of By-Law 12-2020 a public health crisis materialized such that personal, civil and economic circumstances have been disrupted to an unprecedented degree and magnitude;

AND WHEREAS in response to prevailing circumstances, Council has deemed it appropriate to provide unique latitude to taxpayers in respect certain taxes imposed under By-Law 12-2020;

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

1. “delegate” means any person or persons upon whom the City of Windsor has conferred the duties and powers of the Treasurer with respect to tax collection pursuant to Section 286 of the Act.

2. THAT for the taxation year 2020, the tax ratio for property in:

   1. the residential property class is 1.000000;

   2. the multi-residential property class is 2.000000;