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County of <br /> Essex <br /> The Corporation of the County of Essex <br /> By-Law Number 07-2015 <br /> A By-law to establish Tax Ratios for the year 2015 for the <br /> Corporation of the County of Essex and its constituent <br /> Lower Tier Municipalities. <br /> Whereas it is necessary for the Council of the Corporation of the <br /> County of Essex, pursuant to Section 308 of the Municipal Act, 2001, S.O. <br /> 2001, c.25 as amended, to establish tax ratios for the Corporation of the <br /> County of Essex and its constituent lower tier municipalities for the 2015 <br /> taxation year; <br /> And Whereas the tax ratios determine the relative amount of taxation <br /> to be borne by each property class; <br /> And Whereas mandatory property classes have been prescribed by the <br /> Minister of Finance under Section 7 of the Assessment Act, R.S.O. 1990, c. <br /> A.31, as amended; <br /> And Whereas Section 2 (3.1) of The Assessment Act, R.S.O. 1990, c. <br /> A. 31, as amended, allows optional property classes, as prescribed by the <br /> Minister of Finance, to be adopted; <br /> And Whereas the Council of the Corporation of the County of Essex has <br /> adopted optional property classes, as set out in By-law No. 57-2009; <br /> Now therefore the Council of the Corporation of the County of Essex hereby <br /> enacts as follows: <br />