Special levies for "additional benefits"
"User pay" for additional costs in Ontario
Ontario municipalities can use special levies to recover their extra costs of providing services from which certain residents and property owners receive benefits above and beyond those received by everyone else. Those who receive the extra benefits of these special services can be assessed the extra costs. This special levy process (sometimes called “area rating”) is now expanded and more flexible under recent amendments to section 326 of the Municipal Act, 2001 (the Act).
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