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Home My WebLink AboutFND-018-06 .' Clwillgton REPORT FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE MONDAY, DECEMBER 11, 2006 Resolution #: 6ffl - L( Db "06 Date: Report #: FND-018-06 File #: By-law #: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION, APPORTIONMENTS OR REFUND OF TAXES Recommendations: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report FND-018-06 be received; and 2. THAT the attached list of applications for cancellation, reduction, apportionments or refund of taxes be approved. ~::< / J /1 Submitted by: / i/ / Nancy M. aylor, . Director of Finance d~' Reviewed by: -- ~ Franklin Wu Chief Administrative Officer NMT/MWF/MAM/nma REPORT NO.: FND-018-06 PAGE 2 BACKGROUND Pursuant to Sections 354, 356, 357 and 358 of the Municipal Act, 2001, C25, a list of applications for cancellation, reduction, apportionments or refund of taxes is presented to Committee for its review and approval. Section 357(3 & 4) indicates that the Council shall hear and dispose of every application not later than the 30th day of April in the year following the year in respect of which the application is made. The last day for making application for the previous year's tax reduction is the 28th day of February in the following year. More specifically, under Section 354, the Treasurer shall recommend to Council that outstanding taxes be stricken from the roll. To strike taxes from the roll it must be by reason of a decision under Section 357 or 358, or of a decision of a judge of any court or that the taxes are uncollectible. An application for a cancellation, reduction or refund may be made for one of the following reasons: . Ceased to be liable to be taxed at rate it was; . real property becomes exempt; . razed by fire, demolition or otherwise; . damaged by fire, demolition or otherwise (substantially unusable) . removal of a mobile unit; . sickness or extreme poverty; . gross or manifest clerical error; and . repairs/renovations preventing normal use of period of 3 months. The 357 and the 358 process begins when an application is prepared by either the Regional Assessment Office or the Tax Department. The neighbourhood assessor will perform an on-site inspection of the property. The assessor will verify the reason for the application, the period of time, for which the tax relief is claimed, and the amount and type of assessment that is affected. The application is then sent back to the Tax Department where the actual tax adjustment is calculated and the taxpayer's account adjusted. REPORT NO.: FND-018-06 PAGE 3 Section 356, deals with severances or divisions into parcels. These parcels of land were taxed in blocks in the year(s) prior to severance/consolidation. Taxes are being apportioned to the individual properties which are now severed/consolidated. Therefore, tax amounts are removed from one roll number and applied to another roll number as determined by MPAC. The total amount of taxes to be written off, for May 1 to October 31,2006, as shown in this report total $32,204.46. Attachment: Attachment "A" - Write-Off Report May 1 to October 31,2006 CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-4169 Write-Off Report 2006 (For the Period of - May 1 to October 31, 2006 Date Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indus rial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Jan-06 OPG wrX377 120.25 2005 Fire, Demolition Etc Mar-06 Kawartha Pine Ridge District wrx 378 62.72 2004 Property Became Exempt Mar-06 Transportation Ministry wrx 378 705.03 2002 Property Became Exempt May-06 Kawartha Pine Ridge District wrx 385 197.79 2000 Property Became Exempt May-06 Wilfs Custom Hydraulic wrx 386 280.87 (276.71 ) 2005 Commerical to Res Difference May-06 Clarington Municipality wrx 386 146.49 2005 Property Became Exempt May-06 Roll Severed to 4 Lots wrx 386 0.00 2005 Severance/Consolidation May-06 Roll Severed to 2 Lots wrx 386 0.00 2005 Severance/Consolidation May-06 Roll Severed to 2 Lots wrx 386 0.00 2005 Severance/Consolidation May-06 Hachey Laurie wrx 387 269.47 2003 MPAC Overcharge Clerical Error May-06 Wilfs Custom Hydraulic wrx 387 22.57 (22.23) 2004 Commerical to Res Difference May-06 Municipality Clarington wrx 387 75.26 2004 Property Became Exempt May-06 Avery Dean wrx 387 315.42 2002-2004 MPAC Overcharge Clerical Error May-06 Eventel Enterprises In wrx 387 190.00 (131.04) 2004 MPAC Overcharge Clerical Error May-06 Eventel Enterprises In wrx 388 660.86 (455.76) 2005 MPAC Overcharge Clerical Error Jul-06 Ridge Pine Park wrx 391 282.74 2006 MPAC Overcharge Clerical Error Jul-06 Ridge Pine Park wrx 391 477.34 2006 MPAC Overcharge Clerical Error Jul-06 Ridge Pine Park wrx 391 420.47 2006 MPAC Overcharge Clerical Error Jul-06 Aspens Heights wrx 391 0.04 2006 MPAC Overcharge Clerical Error Jul-06 Clarington Municipality wrx 391 22.84 2006 Property Became Exempt Jul-06 Wilfs Custom Hydraulic wrx 391 367.09 (247.46) 2006 Commerical to Res Difference Jul-06 MacDonald William wrx 391 239.84 2006 Fire, Demolition Etc Jul-06 Roche, Melville & Christine wrx 391 1,429.72 (986.02) 2006 Commerical to Res Difference Jul-06 Feiner Barry wrx 391 673.46 (464.46) 2006 MPAC Overcharge Clerical Error Jul-06 Spencer, Ernest wrx 391 243.65 2006 Fire, Demolition Etc Aug-06 Fortin Donald wrx 392 425.88 2006 Fire, Demolition Etc Aug-06 Ministry Transportation wrx 393 369.28 2006 Property Became Exempt Aug-06 Ministry Transportation wrx 393 780.44 2006 Property Became Exempt Aug-06 Ministry Transportation wrx 393 369.28 2006 Property Became Exempt Aug-06 Ministry Transportation wrx 393 315.98 2006 Property Became Exempt Total Page 1 of 4 3,624.57 3,256.53 '. Write-Off Report 2006 (For the Period of - May 1 to October 31, 2006 Date Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 1 3,624.57 3,256.53 Aug-06 Ministry Transportation WTX 393 247.46 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 1,290.61 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 943.95 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 708.10 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 434.00 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 767.30 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 925.10 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 839.40 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 651.00 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 1,248.70 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 1,648.43 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 36.92 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 437.81 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 717.18 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 437.48 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 837.08 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 408.86 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 963.17 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 393 464.46 2006 Property Became Exempt Aug-06 Clarington Municipality WTX 393 370.52 2006 Property Became Exempt Aug-06 Ministry Transportation WTX 394 313.34 2005 Property Became Exempt Aug-06 MacDonald William WTX 394 204.09 2005 Fire, Demolition Etc Aug-06 Sole James WTX 394 23.79 2004-2005 MPAC Overcharge Clerical Error Aug-06 Transportation Ministry WTX 394 4,323.00 2002-2005 Property Became Exempt Aug-06 Roll Consolidated WTX 394 0.00 2004-2005 Severance/Consolidation Aug-06 Roll Consolidated WTX 394 0.00 2004-2005 Severance/Consolidation Aug-06 Jean Linton WTX 394 356.82 2004-2005 Ceased to Be taxed at rate Aug-06 Roll Severed to 2 Lots WTX 394 0.00 2005 Severance/Consolidation Aug-06 Roll Severed to 2 Lots WTX 394 0.00 2005 Severance/Con sol idation Aug-06 Transportation Ministry WTX 394 890.03 2002-2004 Property Became Exempt Total Page 2 of 4 3,624.57 23,745.13 .: Write-Off Report 2006 (For the Period of - May 1 to October 31, 2006 Date Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 2 3,624.57 23,745.13 Aug-06 Neps Kristine wrx 395 1,749.89 (1,206.82) 2006 Commerical to Res Difference Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 396 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severa nce/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Con sol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Total Page 3 of 4 5,374.46 22,538.31 Write-Off Report 2006 (For the Period of - May 1 to October 31, 2006 Date Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by Ref. No. Indus rial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Balance Forward from Page 3 5,374.46 22,538.31 Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consol idation Aug-06 Roll Severed to 2 Lots wrx 397 0.00 2006 Severance/Consolidation Aug-06 Roll Severed to 2 Lots wrx 399 0.00 2006 Severance/Consol idation Aug-06 Burnett Angus wrx 399 561.07 2006 Fire, Demolition Etc Aug-06 Roll Severed to 2 Lots wrx 399 0.00 2006 Severance/Consolidation Sep-06 Kimball William wrx 400 76.24 2006 Fire, Demolition Etc Sep-06 Vander Duim Nicholas wrx 400 15.62 2006 MPAC Overcharge Clerical Error Sep-06 Burnett Angus wrx 400 826.12 2006 Fire, Demolition Etc Sep-06 Roll Severed to 2 Lots wrx 400 0.00 2006 Severance/Consolidation Oct-06 Hoekstra Peter wrx 401 345.48 (238.26) 2005 Commerical to Res Difference Oct-06 Roll Severed to 2 Lots wrx 401 0.00 2005 Severance/Consolidation Oct-06 Roll Severed to 3 Lots wrx 401 0.00 2005 Severance/Consol idation Oct -06 Roll Severed to 2 Lots wrx 401 0.00 2005 Severance/Consolidation Oct-06 Hoekstra Peter wrx 402 344.13 (237.33) 2006 Commerical to Res Difference Oct-06 Gotell Carl wrx 402 342.63 2006 Fire, Demolition Etc Oct-06 Transportation Ministry wrx 402 449.22 2006 Property Became Exempt Oct-06 Transportation Ministry wrx 402 388.32 2006 Property Became Exempt Oct-06 Transportation Ministry wrx 402 593.89 2006 Property Became Exempt Oct -06 Tanner Clayton wrx 403 26.72 2005 MPAC Overcharge Clerical Error Oct-06 Booth Steven wrx 403 24.45 2005 MPAC Overcharge Clerical Error Oct-06 Wright Edgar wrx 403 63.43 2004-2005 MPAC Overcharge Clerical Error Oct-06 1138337 Ontario Inc wrx 403 638.60 2003-2005 MPAC Overcharge Clerical Error Oct-06 Owens Eileen wrx 403 71.36 2004-2005 MPAC Overcharge Clerical Error Total Page 4 of 4 6,064.07 26,140.39 Grand Total To Be Written Off Not Including Minutes of Settlements, $ 32,204.46 or ARB Decisions For the Period of May 1 st, 2006 to October 31, 2006 ..