HomeMy Public PortalAboutProperty Tax and Utilities Pre-Authorized Payment Plan Bylaw 1319TOWN OF OLIVER
BYLAW 1319
A bylaw to authorize Property Tax and Utilities Pre-Authorized Payment Plan
A. WHEREAS the Council of the Town of Oliver, may, pursuant to Section 235 of the Community
Charter, allow for alternative municipal tax collection schemes; and;
B. WHEREAS the bylaw may provide the terms for accepting and holding the money including
interest and its rate and;
C. WHEREAS the Council of the Town of Oliver deems it desirable to implement a property tax
prepayment and utilities pre-authorized payment plan for convenience of taxpayers and utility
customers of the Town of Oliver;
NOW, THEREFORE, the Council of the Town of Oliver, in open meeting assembled, ENACTS AS
FOLLOWS:
1. Definitions
a) "Collector" means any person given authority by the Town of Oliver to collect monies for
property taxes and utilities on behalf of the Town of Oliver.
b) "Owner" means the duly registered owner as shown at the Land Title and Survey Authority of
BC.
c) "Prescribed Rate of Interest" is the quarterly interest rate as determined by the Lieutenant
Governor in Council in accordance with Section 239(2) of the Community Charter.
d) "Property Tax" means the total taxes assessed on the property, including amounts collected
for the Town of Oliver on behalf of other levels of government.
e) "Taxpayer or Utility Customer" is the registered owner of the property, who is responsible for
payment of property taxes and utilities assessed for a property.
f) "Utilities" means any Town of Oliver revenue earning work or utility without limitation,
including the collection of sewer and the distribution of water.
g) "Utility Due Date" is the date the utilities must be paid by each billing cycle in accordance
with the Town of Oliver's Water and Sewer Rates Bylaws.
2. General Conditions
2.1 Taxpayers and utility customers of the Town of Oliver may enter into a Property
Tax Prepayment and Utilities Pre-Authorized Payment Plan provided that there are
no current outstanding balances.
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2.2 A payment dishonored and returned for any reason will be charged back to the tax or
utility account, together with applicable penalties and returned cheque charge that
applies.
3. Prepayment Property Tax Plan
3.1 Council hereby establishes a monthly tax prepayment plan for taxpayers of the Town of
Oliver.
3.2 Taxpayers of the Town of Oliver may apply to the Collector of the Town to pay taxes on
an equal monthly installment basis over ten (10) installments.
3.3 The payment of property taxes on an equal monthly installment basis shall commence
upon the written authorization on a prescribed application form as set forth in Schedule
"A" attached hereto, and forming part of this bylaw. The application form authorizes the
Town of Oliver to automatically deduct from the taxpayer's bank account, to the credit of
the Town of Oliver of monthly payments equal to the monthly payment calculated
pursuant to Section 3.2 of this Bylaw and the form shall be deposited with the Collector
of the Town.
3.4 Monthly payments are based on an estimate only and are not a warranty or guarantee of
the amount of taxes which may be levied.
3.5 Payments due under the monthly installment basis will be processed and collected on the
10th day of each calendar month commencing in August of the year preceding the tax
due date and ending in May of the year in which the taxes become due.
3.6 On receipt of the said monies, the Collector is empowered and required to credit the
account, or accounts, toward which such monies are paid, with the amount thereof
together with the interest thereon paid by the Town of Oliver, commencing in September
of each year, to the taxpayer's account, prior to the current month’s installment payment
being credited to the account. No interest shall be paid after May of any given year.
3.7 The Collector shall indicate on each annual tax bill to any participating taxpayer, the total
of all payments received plus interest earned up to and including the May prepayment,
and the tax notice shall show the amount required to pay the balance of the taxes due on
the due date of that year. Any balance remaining unpaid after the due date in any year
will be subject to penalty provisions of the Community Charter and Town tax rate
bylaws.
3.8 Subject to provincial regulation, overpayment of taxes which are refunded to owners or
agents will not be paid interest. Payments received outside the plan and/or overpayments
will be applied as a credit to the next year’s taxes and will accrue interest in accordance
with section 3.6 of this bylaw with the payment date deemed to be August 10th.
3.9 Monthly tax prepayments are not refundable. If the subject property is sold, the Collector
shall provide a tax certificate that will indicate the total payments collected to date,
including interest earned pursuant to this bylaw. The Collector will determine if a refund
is permitted under extraordinary circumstances.
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3.10 A participating taxpayer may give notice in writing ten (10) business days prior to the
installment date, to discontinue participation in the monthly installment plan. The
Collector may cancel the participant's privilege of continuing in the monthly installment
plan if two (2) consecutive installments fail to be honoured. Any installment which has
failed to be honored will be subject to an administrative fee, and such fee shall be
withdrawn from the taxpayer's tax account.
3.11 Participating in the monthly installment system shall continue until terminated by either
party in writing. The amount of deductions taken by the Town may vary in subsequent
years. The amount will be set out in a statement mailed prior to August of each year to
each participant showing the monthly payment for the next year.
3.12 Provided that there are no taxes in arrears, the interest rate payable under this tax
prepayment plan shall be at a rate equal to the prescribed rate of interest as determined by
Section 239(2) of the Community Charter.
3.13 In the event that there are taxes in arrears or delinquent chargeable on the property in
question, the taxpayer will be precluded from participating in the monthly instalment tax
prepayment plan until such arrears or delinquent taxes have been paid.
3.14 The Northern and Rural Homeowner Grant must be claimed after receipt of the tax
notice. Participating in the Tax Prepayment Plan is not a substitute for claiming the
Northern and Rural Homeowner Grant.
3.15 In the event that an unpaid utility account or charge against the property is added to the
tax account as arrears, any tax prepayments in the account will be applied against these
arrears. The Collector will cancel this pre-authorized payment plan in this event.
4. Utility Pre-Authorized Payment Plan
4.1 Council hereby establishes a pre-authorized payment plan for the Town of Oliver utility
customers.
4.2 Utility customers participating in the utility pre-authorized payment plan shall provide
the Collector with the authority to deduct, from the utility customer's bank account the
utility amount owing when the account becomes due and payable without penalty.
4.3 Any dishonored and returned utility pre-authorized payments will be charged back to the
utility account, together with applicable penalties and dishonored cheque fees, and may
also result in, disconnection notices and/or withdrawal of services pursuant to the Town’s
utility bylaws.
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4.4 Payment of utilities shall commence by written authorization on a prescribed application
form as set forth in Schedule "A" attached hereto and forming part of this bylaw. The
application form authorizes the Town of Oliver to automatically deduct from the utility
customer's bank account, to the credit of the Town of Oliver.
4.5 Once established, the utility prepayment plan will continue on an ongoing basis unless
the utility bill customer participating in this pre-authorized plan withdraws from the plan
by giving ten (10) days written notice, or sells the property to which the utility payments
pertain to, or if two (2) consecutive payments fail to be honoured.
5. Severability
If any section, subsection, or paragraph of this Bylaw is found invalid by a decision of a Court or
competent jurisdiction, the invalid section, subsection, or paragraph shall be severed without effect on
the remainder of the Bylaw.
6. Repeal
The Property Tax Pre-Payment Plan Authorization Bylaw 1188 and amendments thereto are hereby
repealed.
7. Title
This bylaw is cited for all purposes as the "Property Tax and Utilities Pre-Authorized Payment
Bylaw 1319".
Read a first, second, and third time on the 11th day of June, 2012.
Adopted on the 25th day of June, 2012.
“original signed by Mayor” “original signed by Corporate Officer”
___________________________ ____________________________
Mayor Corporate Officer
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Property Tax and Utilities Pre-Authorized Payment
Schedule A – Bylaw 1319
_________________________________________ (____)_________________________
Name(s) Telephone Number
_____________________________________________________________________________________
Mailing Address
_________________________________________ ________________________________
Civic Property Address Email Address
Please check if you would like to receive your billings by email.
FINANCIAL INSTITUTION INFORMATION:
(Blank cheque marked “VOID” to be returned with the completed form. If you do not have a chequing account, please have
your bank complete this section)
___________________________________________ ______________________________
Name of Bank or Financial Institution Branch Address
Branch # Institution # Bank Account #
I/We warrant and guarantee that the persons whose signatures are required to authorize withdrawals from the account have
signed the Authorization below.
To debit my/our account indicated above according to our billing frequency for all utility payments payable
to the TOWN OF OLIVER, and I/We the undersigned have read and agree to the terms and conditions of the
Utility Pre-Authorized Payment Plan.
Utility Account Number ______________________________
To debit my/our account in accordance with the terms and conditions of the Property Tax Pre-Authorized Payment
Plan, to the TOWN OF OLIVER for pre-authorized monthly payments from August to May.
Property Tax Roll Number ______________________________
Please indicate whether or not you are eligible for a Provincial Home Owner Grant on this property so that
we may adjust your monthly tax prepayment amount accordingly.
770.00 Grant $1045.00 Grant No Grant
I/WE HAVE READ AND UNDERSTAND THE TERMS OF THE TAX PREPAYMENT PLAN AND/OR THE
UTILITIES PRE-AUTHORIZED PLAN.
___________________________________ ____________________________________
Signature of Account Holder Signature of Account Holder