HomeMy WebLinkAbout2008-008
THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
BY-LAW 2008-008
being a by-law respecting the assessment of the St.
Marys Cement lands at 410 Waverley Road South,
Bowmanville
WHEREAS St. Marys Cement Inc. (Canada) ("St. Marys") is the current
registered owner of the lands and buildings ("Lands") known for municipal
purposes as 410 Waverley Road South, Bowmanville.
AND WHEREAS the Lands are assessed and taxed under Assessment Roll
Nu mber 18-17-010-020-06680-0000.
AND WHEREAS Blue Circle Canada Inc. ("Blue Circle") is the name of the
person assessed in respect of the Lands for the 2006 taxation year.
AND WHEREAS the Municipal Property Assessment Corporation ("MPAC") is
the authority responsible for determining the assessment of all real property in
Ontario liable to assessment and taxation.
AND WHEREAS pursuant to the Aggregate Resources Act and Regulations
thereunder, the Ontario Ministry of Natural Resources issued a licence to Blue
Circle and to St. Marys to extract minerals from the Lands which permits Blue
Circle and St. Marys to extract, among other things, limestone, building stone or
gravel necessary for the manufacturing of cement.
AND WHEREAS, among other things, paragraph 3(20) of the Assessment Act
exempts minerals other than limestone, building stone, clay and certain sand or
gravel that are in, on or under land from assessment and taxation as real
property.
AND WHEREAS in determining the assessment of the Lands for the 2007 and
2008 taxation years, MPAC failed to recognize any value for the limestone,
building stone, clay or gravel in, on or under the Lands and the value of the
Lands is substantially greater than the amount of the assessment of the Lands as
determined by MPAC.
NOW THEREFORE the Council of The Corporation of the Municipality of
Clarington enacts as follows:
1. THAT the Director of Finance is hereby authorized on behalf of the
Municipality of Clarington to take all actions she considers necessary to
complain to the Assessment Review Board on the ground that the current
value of the Lands as determined by MPAC for the 2008 taxation year is
incorrect and on such other grounds as she considers to be appropriate.
2. THAT the action of the Director of Finance on behalf of the Municipality of
Clarington to authorize counsel to commence an Application to the
Ontario Superior Court against St. Marys, Blue Circle and MPAC for
certain relief respecting the 2007 taxation year set out in the Application
(Court File No. 07-CV-346046 PD1) is hereby confirmed and ratified. The
Director of Finance is authorized to give whatever instructions to counsel
respecting the Application that she considers necessary to protect the
Municipality of Clarington's interests.
BY-law read a first and second time this 14th day of January, 2008.
By-law read a third time and finally passed this 14th day of January, 2008.
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