2023 - 2023-04 County Levy and Tax Rate By-law

Home Browse Search

The Corporation of the County of Essex By-Law Number 2023-04 A By-law to Establish Tax Policy and Levy Property Taxes for the year 2023. Whereas the Corporation of the County of Essex (hereinafter referred to as the County of Essex) is designated as an upper-tier municipality under Municipal Act, 2001, S.O. 2001 c.25, as amended (hereinafter referred to as the “Municipal Act”); And Whereas Section 289 of the Municipal Act provides that the Council of an upper-tier municipality shall, in each year, prepare and adopt a budget including estimates of all sums required during the year for the purposes of the upper-tier municipality; And Whereas Section 308 of the Municipal Act provides that each upper- tier municipality shall establish tax ratios for each prescribed property class that will apply for both upper-tier and local municipal purposes; And Whereas Section 313 of the Municipal Act provides that each upper- tier shall establish tax rate reductions pursuant to prescribed property subclasses that will apply for both upper-tier and local municipal purposes; And Whereas Section 311 of the Municipal Act provides for the establishment of tax rates to be levied for upper-tier municipal purposes, estimates of the amounts those rates will raise within each local area municipality, and the structure of installments by which those estimates will be paid to the County of Essex; And Whereas property classes and property subclasses have been prescribed pursuant to Sections 7 and 8 of the Assessment Act, R.S.O. 1990, cA31, as amended (hereinafter referred to as the “Assessment Act”); And Whereas all property assessment rolls on which the 2023 taxes are to be levied have been returned and revised pursuant to the provisions of the Assessment Act;