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THE CORPORATION OF THE COUNTY OF ESSEX <br /> <br />BY-LAW NUMBER 3332-98 <br /> <br />A BY-LAW TO PROVIDE TAX ASSISTANCE TO <br />CERTAIN ELDERLY AND DISABLED RESIDENTS <br />WHO ARE OWNERS OF REAL PROPERTY IN THE <br />COUNTY OF ESSEX. <br /> <br />WHEREAS Section 373 of the Municipal Act, Chapter M. 45 R.S.O. 1990, as amended <br />by Bill 106 and Bill 149 (1997) provides that the Council of a municipality, other than a <br />lower tier municipality, shall, for the purposes of relieving t'mancial hardship, pass a by-law <br />providing for deferrals or cancellations of, or other relief in respect of, all or part of <br />assessment-related tax increases on property in the residential/farm property class for <br />owners who are or whose spouses are: <br /> a) low income seniors as defined in the by-law; or <br /> b) low income persons with disabilities as defined in the by-law. <br /> <br />NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE <br />COUNTY OF ESSEX ENACTS AS FOLLOWS: <br /> <br />The plan of tax assistance established by this by-law shall be known as the Essex <br />County Tax Assistance Program. <br /> <br />2. In this <br /> a) <br /> <br />b) <br /> <br />c) <br />d) <br /> <br />e) <br /> <br />by-law: <br />"Assessment-related tax increases" means tax increases beginning in <br />1998, as def'med under Section 373 of the Municipal Act, as amended by <br />provisions of Section 55 of the Fair Municipal Finance Act, 1997 (Bill <br />106) and Section 43 of the Fair Municipal Finance Act, 1997 (No. 2) (Bill <br />149) or tax increases beginning in a subsequent year and calculated in a <br />similar fashion as 1998 assessment-related tax increases as described in <br />Section 373 above; <br />"Corporation" means a lower tier municipality within the County of <br />Essex. <br />"Date of eligibility" means the first day of January in each year. <br />"Eligible amount" means the "assessment-related tax increase" applicable <br />to the residential or farm property portion of the assessment for a property <br />provided that the said assessment-related tax increase for any single year <br />exceeds $200.00. <br />"Eligible person" means a low-income person with disabilities or a low- <br />income senior or the spouse of such eligible person; <br /> <br /> <br />