BY-LAW NUMBER 100-2020

A BY-LAW TO PROVIDE FOR THE IMPOSITION OF SPECIAL CHARGES UPON PRESCRIBED BUSINESS PROPERTY CLASSES OF RATEABLE PROPERTY WITHIN IMPROVEMENT AREAS FOR THE YEAR 2020

Passed the 13th day of July, 2020.

WHEREAS by original By-law Numbers [which by-laws and/or affected areas may have been subsequently amended and/or enlarged upon from time to time thereafter as the case may be] identified on Schedule “A” hereto, the respectively indicated improvement areas of the City of Windsor were so designated within the meaning of Section 204 of the Municipal Act, 2001, S.O. 2001, c.25;

AND WHEREAS Council has approved the budgets of the respective

Boards of Management of the said improvement areas for this year [the “Current Year”] in the amounts respectively indicated on said Schedule “A”;

AND WHEREAS the total assessed values of the rateable property in prescribed business property classes in the said improvement areas, used as the basis for computing such special charges, are in the amounts all as respectively depicted on said Schedule “A”;

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

1. That subject to such maximum and minimum charges heretofore specified by by-law as same may be applicable, there are hereby imposed special charges for the Current Year upon those persons assessed with respect to rateable property in prescribed business property classes in the affected improvement areas, all as more particularly respectively indicated on Schedule “A” hereto, which schedule forms part of this by-law and is incorporated herein, such special charges to be in the amounts respectively calculable in accordance with said Schedule “A”.

2. That the said respective special charges shall be imposed, levied and collected by tax rates respectively as applicable to the prescribed business property classes in accordance with said Schedule “A”, based on the assessment for rateable property that is used as the basis for computing the assessment according to the previous year’s assessment roll, as returned, upon which special charges or taxes for the Current Year shall be levied.

3. That the said special charges shall be respectively entered upon the tax roll and shall be collected in the same manner and with the same remedies as property taxes, and which special charges shall have priority lien status as defined in subsections 1(2.1) and 1(3) of the Municipal Act.

4. That the said respective special charges shall be paid by the persons assessed therefore in the improvement areas at the same time and in the same manner as property taxes, and there shall be added an additional percentage charge for non-payment by the due date in the same manner as for non-payment of property taxes.

5. That if any section, part or provision of this by-law shall be declared by a court of competent jurisdiction to be invalid or unenforceable, such impugned portion shall be deemed severed or severable from the remainder of this by-law and the application of the remainder of the by-law shall not be affected thereby and shall be valid and enforceable in accordance with the tenor thereof to the extent permitted by law.