Loading...
09-04COUNTY OF ELGIN By-Law No. 09-04 "BEING A BY-LAW TO PROVIDE FOR TAX REDUCTIONS IN RESPECT OF ELIGIBLE HERITAGE PROPERTIES IN THE MUNICIPALITY OF CENTRAL ELGIN" WHEREAS Section 365.2 of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, provides that a local municipality may establish a program to provide tax reductions in respect of Eligible Heritage Property; and WHEREAS the Council of The Corporation of the Municipality of Central Elgin adopted By-law 1100 on the 24th day of November 2008 to provide for tax reductions in respect of Eligible Heritage Property; and WHEREAS Section 365.2(7) of the Municipal Act, 2001, S.O. 2001, c.25, as amended, provides that an upper-tier municipality that receives a notice that a local municipality has passed a by-law to provide tax reductions in respect of Eligible Heritage Property may pass a by-law to authorize a similar reduction or taxes levied for upper-tier purposes; NOW THEREFORE the Council of The Corporation of the County of Elgin enacts as follows: PART 1 - DEFINITIONS 1.1 In this by-law, unless otherwise specified in this by-law: (a) "Council" means the Council of The Corporation of the County of Elgin. (b) "Eligible Heritage Property" means a property or portion of a property that is: (i) Located in the Municipality of Central Elgin; (ii) A successful applicant for Heritage Property Tax Relief with the Municipality of Central Elgin. (c) "Heritage Tax Reduction" means a reduction of thirty per cent (30%) of the taxes for County purposes levied on the property that are attributable to the portion of the property eligible for Heritage Property Tax Relief from the Municipality of Central Elgin. (d) "Owner(s)" includes a corporation and partnership and the heirs, executors, administrators and other legal representatives of a person to whom the context can apply according to law. (e) "Person(s)" includes a corporation and partnership and the heirs, executors, administrators and other legal representatives of a person to whom the context can apply according to law. (f) "Municipality" means the Municipality of Central Elgin. PART 2 - ELIGIBILITY CRITERIA 2.1 In order to be eligible to apply for a Heritage Tax Reduction, owners of the subject properties must be successful applicants of the Central Elgin Heritage Tax Reduction Program and in compliance with the relevant Heritage Easement Agreement to the satisfaction of the Municipality. 2.2 Applications are made to the Municipality of Central Elgin in accordance with its rules and regulations. 2.3 There are no outstanding County fines, arrears of taxes, fees or penalties assessed against the applicant. PART 3 - LIMITATIONS AND RESTRICTIONS 3.1 The Heritage Tax Reduction Program set out in this by-law is subject at all times to: (a) The availability of funding; and (b) Any regulations that the Minister of Finance may make governing by-laws on tax reductions for heritage properties. 3.2 This by-law does not require the Council to provide funding for this program and the Heritage Tax Reduction contemplated by this by-law may be eliminated by Council through repeal of the by-law at any time with no notice whatsoever to affected persons. 3.3 Where multiple easement and/or preservation and maintenance agreements are registered on one parcel of land, multiple refunds will not be provided in respect of the same heritage features. 3.4 If the assessment of a property for a year changes as a result of proceedings under the Assessment Act or Municipal Act or a judicial decision, the Heritage Tax Reduction shall be recalculated using the new assessment and the tax roll for the year shall be amended to reflect the determination. The County may set off any amount in favour of the County against any refund to be paid to the owner as a result of the appeal, or it may apply it against the taxes owed for the succeeding taxation year. 3.5 The Heritage Tax Reduction shall be repaid in full by the owner for every year where there is an outstanding contravention or where there are outstanding County fines, arrears of taxes, fees or penalties assessed against the owner. PART 4 - PENALTIES 4.1 If the owner of an Eligible Heritage Property demolishes the building or structure that is the Eligible Heritage Property or breaches the terms of any easement agreement or preservation and maintenance agreement as described in Section 1.1 (d), the County may require the owner to repay part or all of any Heritage Tax Reductions provided to the owner for one (1) or more years under this by-law. 4.2 The County may require the owner to pay interest on the amount of any repayment required under this Part, at a rate not exceeding the lowest prime rate reported to the Bank of Canada by any of the banks listed in Schedule I of the Bank Act (Canada), calculated from the date or dates the Heritage Tax Reductions were provided. PART 5 - TAX LIABILITY 5.1 If any tax liability is attributable to a property, any Heritage Tax Reduction granted under this by-law shall first be applied against the outstanding tax liability in respect of the property. PART 6 - NOTICE TO MINISTER OF FINANCE 6.1 The Clerk of the Corporation of the County of Elgin is hereby directed to give notice of this by-law to the Minister of Finance within thirty (30) days of the date it is passed. PART 7-ENACTMENT 7.1 This by-law comes into force on the day it is passed. READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 17t'DAY OF am Warwick, Warden. Chief Administrative Officer.