HomeMy WebLinkAboutFND-018-19Clarftwn
Finance Department
Report
If this information is required in an alternate accessible format, please contact the Accessibility
Coordinator at 905-623-3379 ext. 2131.
Report To: General Government Committee
Date of Meeting: June 17, 2019
Report Number: FND-018-19 Resolution: GG -410-19
File Number: By-law Number:
Report Subject: Tax Write -Offs under Section 354(2)(a), 354(4)(a) and 354(4)(b) of the
Municipal Act, 2001
Recommendations:
That Report FND-018-19 be received; and
2. That the Treasurer be authorized, under Section 354(2)(a), 354(4)(a) and 354(4)(b) of the
Municipal Act 2001 to write-off taxes as uncollectible and charge back the proportionate
amounts to the Region of Durham and the Province of Ontario.
Municipality of Clarington
Resort FND-018-19
Report Overview
Page 2
The purpose of this report is to write-off taxes in cases where a tax sale is not in the best
interest of the Municipality and the dollar value is very minor in nature.
1. Background
1.1 Under Section354(4)(b) the Treasurer of a municipality may write-off taxes under clause
354(2)(a) and 354(4)(b) if the recommendations of the Treasurer includes a written
explanation of why conducting a tax sale would be ineffective or inappropriate.
1.2 Items 1 and 2 on Attachment A are private roads being used as the entrance way to
private homes. Arrangements with the original developers are no longer feasible.
Vesting these properties in the event of a failed tax sale could cause Clarington to
become responsible for maintaining these roads, which would be an unbudgeted
increased financial obligation, in comparison to the minor dollar value being written off.
See Attachments B and C.
1.3 Due to the historical nature and intended service levels at that time, it is a more viable
option to periodically write off accumulated taxes.
1.4 Items 3 and 4 on Attachment A belong to companies that are no longer in existence and
being used as walkways which are subject to rights-of-way to the adjacent property
owners. Vesting these properties after a failed tax sale would cause Clarington to
become responsible for maintaining these walkways which would be an unbudgeted
financial obligation, in comparison to the minor dollar value being written off.
1.5 There would be other legal implications as well as the risk that one of the adjacent
owners would attempt to purchase through a tax sale proceedings, even though there are
deeded rights-of-way. See Attachments D and E.
2. Concurrence
Not Applicable
3. Conclusion
The financial impact for the above write-offs for the municipality including penalty
amounts and other charges result in an impact of $1,534.07. Other charges include fees
charged for the issuance of Arrears Notices.
Municipality of Clarington
Resort FND-018-19
4. Strategic Plan Application
Not applicable.
Submitted by: /-I-"-
Trevor
Pinn, B.Com, CPA, CA,
Director of Finance/Treasurer
Page 3
Reviewe by:
Andrew C. Allison, B. Comm, LL.B
CAO
Staff Contact: Jessica James, Tax Collector, 905-623-3379 ext. 2609 or
jjames@clarington.net
Attachment A - Write Off Report 2019
Attachment B - Property #1 Location map
Attachment C - Property #2 Location map
Attachment D - Property #3 Location map
Attachment E - Property #4 Location map
There are no interested parties to be notified of Council's decision.
[-:
m
m
m
m
N
N
N
N
t0
N
N
N
O
O
O
O
N
N
N
N
c0
M
W
M
N
O
N
M
w
N
O
w
7
P
r
O
M
W
w
w
O
O
N
m
N
r
to
aN-
Io
Z �
m m m w
C C C C
7 7 7 7
1 N co V
n
M
LO
60.
01
O T
C
� N
� d
•` C
7
c0
0
CD a
L
C y
O
Q '-
0
C
f0
V/
U
Attachment A to
FND-18-19
Lot 23
SUBJECT LANDS
Lands Eligible For Tax Sale
18-17-010-040-12510
Attachment B to
FND-18-19
Lot 22
v
r-
0
.y
N
O
U
0
O
A
Attachment C to
FND-18-19
Lot 11
Subject Lands
132 130 p2
322
819 221 126
O
LL
--
U
315 224 122 W
z
LU
314 00
LU
311 215
310 118 W
m
`.
209 3;
307 —,
306 114
Q
205
112
U)
U.
N A p
a m % r Y T
T
LU
U
Z
COVE ROAD _
NN N N N O N CO 0 0 0 0
T T
T { r
� Y � ce) T
Y
In T
T
T
LO
Subject Lands
LAKE ONTARIO
Property Location Map (Bowmanville)
Lands Eligible For Tax Sale: E
18-17-020-130-20800 - West Beach s
N N
Lot 11
Attachment D to
FND-18-19
• ••
(walkway between
16 and 16 Carlisle),
Mel
MI
Property,., ;,
0, l�
84
8
® CO
c0 It
cv
82--
12,
_
�'
81
79
cg cel o CO
co
'gr �
�-
cv
gs
.-
Z
75
W
cv)_�.��
Subject Lands
72
73
0
(walkway between
16 and 16 Carlisle),
Mel
MI
Property,., ;,
0, l�
Attachment E to
FND-18-19