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REPORT
FINANCE DEPARTMENT
Date:
GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
FEBRUARY 19, 2007 Resolution #: ePA - (7C - 07 .
Meeting:
Report #: FND-001-07
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-001-07 be received; and
2. THAT the attached list of applications for cancellation, reduction, apportionments
or refund of taxes be approved.
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Reviewed byl ~ - v-J l{..
Franklin Wu
Chief Administrative Officer
NMT/MWF/MAM/nml
REPORT NO.: FND-001-07
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.
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.
REPORT NO.: FND-001-07
PAGE 3
The total amount of taxes to be written off, for November 1 to December 31, 2006, as
shown in this report total $10,462.81. The total for the 2006 calender year is
$55,154.58. This total represents the Municipality's share only. For comparison the
values of taxes written off under Section 357 and 358 at December 31 , 2005 was
$55,023.15 for the municipal portion only.
Attachment:
Attachment "An - Write-Off Report November 1 to December 31,2006
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-4169
Date
Write-Off Report 2006
For the Period of - November 1 to December 31,2006
Person(s) Taxes
AdjlWTX
Ref. No.
Number
Commercial Residential
Industrial etc Farm
Municipal Managed Forest
Municipal
Year
Adjusted
For
Reason Claimed by
Applicant
Nov-06 Tanner Clayton WTX 404 624.35 2006 MPAC Overcharge Clerical Error
Nov-06 Booth Steven WTX 404 571.05 2006 MPAC Overcharge Clerical Error
Nov-06 Wright Edgar WTX 404 30.46 2006 Fire, Demolition Etc
Nov-06 1138337 Ontario Inc WTX 404 380.70 2006 MPAC Overcharge Clerical Error
Nov-06 Schickedanz Bros Limted WTX 404 34.26 2006 MPAC Overcharge Clerical Error
Nov-06 Schickedanz Bros Limted WTX 405 881.00 2000-2005 MPAC Overcharge Clerical Error
Nov-06 1098431 Ontario Inc WTX 405 774.78 2000-2005 MPAC Overcharge Clerical Error
Nov-06 Phip Limited WTX 405 199.94 2005 Fire, Demolition Etc
Nov-06 Timmins Terrence WTX 405 48.29 2005 Fire, Demolition Etc
Nov-06 172965 Canada Limited WTX 406 750.19 2006 Fire, Demolition Etc
Nov-06 Phip Limited WTX 406 476.39 2006 Fire, Demolition Etc
Nov-06 Timmins Terrence WTX 406 227.98 2006 Fire, Demolition Etc
Nov-06 1098431 Ontario Inc WTX 406 1,153.85 2006 Fire, Demolition Etc
Nov-06 Kelso Jeffrey WTX 407 36.88 2006 Fire, Demolition Etc
Nov-06 Clarington Municipality WTX 407 50.26 2006 Property Became Exempt
Nov-06 Transportation Ministry WTX 407 68.53 2006 Ceased to Be taxed at rate
Nov-06 Transportation Ministry WTX 407 (251.12) 2006 Ceased to Be taxed at rate
Nov-06 Transportation Ministry WTX 407 323.60 2006 Property Became Exempt
Nov-06 Transportation Ministry WTX 407 232.22 2006 Ceased to Be taxed at rate
Nov-06 Pappin Kathy WTX 407 574.96 2006 MPAC Overcharge Clerical Error
Nov-06 Boucaud Mark WTX 408 637.26 (288.92) 2005 Mobile Unit Removed
Nov-06 290572 Ontario Limited WTX 408 208.44 2004 MPAC Overcharge Clerical Error
Nov-06 290572 Ontario Limited WTX 408 169.84 2004 MPAC Overcharge Clerical Error
Nov-06 Transportation Ministry WTX 408 850.99 2002-2004 Ceased to Be taxed at rate
Nov-06 Transportation Ministry WTX 408 59.82 2004 Ceased to Be taxed at rate
Nov-07 Transportation Ministry WTX 408 (994.95) 2005 Ceased to Be taxed at rate
Nov-06 Transportation Ministry WTX 408 (715.10) 2005 Ceased to Be taxed at rate
Nov-06 Transportation Ministry WTX 408 440.08 2004-2005 Ceased to Be taxed at rate
Nov-06 172965 Canada Limited WTX 408 1,334.85 2004-2005 Fire, Demolition Etc
Total Page 1 of 2 5,603.53 3,287.35
Applicant
Write-Off Report 2006
For the Period of - November 1 to December 31,2006
Date
Person(s) Taxes
Commercial Residential
Industrial etc Farm
Municipal Managed Forest
Municipal
AdjlWTX
Ref. No.
Number
Applicant
Year
Adjusted
For
Reason Claimed by
Applicant
Balance Forward from Page 1 5,603.53 3,287.35
Dec-06 Roll Severed to 4 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 4 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 3 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Roll Severed to 2 Lots WTX 409 0.00 2006 Severance/Consolidation
Dec-06 Transportation Ministry WTX 410 673.08 2000-2003 Ceased to Be taxed at rate
Dec-06 Beaver Fuel Management WTX 411 470.01 2006 Fire, Demolition Etc
Dec-06 172965 Canada Limited WTX 411 (606.67) 1,035.51 2006 Fire, Demolition Etc
Total Page 2 of 2 5,466.87 4,995.94
Grand Total To Be Written Off Not Including Minutes of Settlements,
or ARB Decisions For the Period of November 1st, 2006 to
December 31, 2006
$
10,462.81