HomeMy WebLinkAboutFND-012-10~r'li"I~C~ °~,'~011 REPORT
FINANCE DEPARTMENT
Meeting: GENERAL PURPOSE AND ADMINISTRATION
Date: MAY 17, 2010 Resolution#: GPA"3aS/0 By-law#: 0~0~~~~ 7
Report: FND-012-10 File#:
Subject: ASSESSMENT APPEAL PROCESS UPDATE
RECOMMENDATIONS:
tt is respectfully recommended that the General Purpose and Administration Committee
recommend to Council the following:
1. THAT Report FND-012-10 be received; and
2. THAT the attached By-Law be approved to ratify the Director of
Finance/Treasurer's decision to appeal the assessments on the three (3)
specified properties.
Submitted by:
Nancy rYay
Director of
Treasurer
C.A.
Reviewed by:
U rzL--~-~' = ~-
NT/hjl
Franklin Wu,
Chief Administrative Officer
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T (905}623-3379
REPORT NO.: FND-012-10 PAGE 2
BACKGROUND:
1.0 In the Assessment Act, RSO, 1990, C.A. 31, Section 40, permits a municipality to
complain in writing to the Assessment Review Board (ARB), that the current
value of a person's land is incorrect (was assessed too high or too low), the
person was wrongly placed on or omitted from the assessment roll, the person
was wrongly placed on or omitted from the roll in respect of school support, the
classification of the person's land is incorrect, and/or for land, portions of which
are in different classes of real property the share of the value of the land that is
attributable to each class is incorrect.
1.1 The Council for the Municipality of Clarington has granted the Director of
FinancelTreasurer the administrative function of appealing assessments. A By-
law is attached (marked Attachment "A") to this report to ratify a decision to
appeal, to eliminate the possibility of municipal assessment appeals being
dismissed at the Assessment Review Board hearing process due to lack of clarity
at the ARB with respect to this delegated authority.
1.2 For the 2010 roll, the Director of Finance/Treasurer feels that the three
properties' have been assessed incorrectly and appealing the ARB is required to
rectify the inconsistency.
1.3 The three (3) properties in question are:
Roll Number Taxation Year Owner
18 17 020 120 20750 0000 2010 4246551 Canada Inc.
18 17 020 120 20600 0000 2010 Bowmanville Creek
18 17 020 120 20650 0000 2010 Bowmanville Creek
CONCLUSION:
2.0 !t is recommended that this report be received and the attached By-law be
authorized.
Attachment "A" - By-law to Ratify the Appeal of Assessment
CORP012ATION OF THE MUNICIPALITY OF CLARINGTON
BY-LAW 2010--
Being a by-law to ratify the appeal of the assessment of
certain lands owned by 4246551 Canada Inc, and
certain lands owned by Bowmanville Creek to [he
Assessment Beview Board on behalf of the
Municipality of Clarington and to proceed with said appeal.
WHEREAS:
A. By By-Law 2003-031, the Director of Finance/Treasurer was authorized on behalf
of the Corporation to appeal the assessment of values of properties located in the
Municipality of Clarington to the Assessment Review Board in cases in which in her
opinion it is appropriate to do so in order to protect the Municipality of Clazington's
interests.
B. By Resolution #GPA-679-07 passed on December 3, 2007 the Municipality of
Clazington Council's General Purpose and Adminisfiation Committee recommended
Report #CLD-042-07 entitled "Accountability and Transparency' to Council. The policy
included, as Attachment #2, Item #8, the delegation by By-law 2003-031 to the Director
of FinancelTreasurer of authority to appeal assessments to the Assessment Review Boazd
on behalf of the Municipality of Claring[on. Resolution #G666-07 passed on December
1 D, 2007 by the Municipality of Clarington Council approved Resolution tSGPA-679-07.
C'. Pursuant to the aforesaid delegated authority the Director ofFinance/Treasurer
decided to appeal the assessment far the 2010 taxation year of certain lands owned by
4246651 Canada Inc. and certain lands owrted by Bowmanville Creek. "fhe Notice of
Appeal was executed by the Municipality's Tax Collector at the direction of the Director
of Finance/Treasurer.
D. For the avoidance of doubt, and to reconfirm the authority granted [o the Director
ofFinance/Treasurer in 2003 and reconfirmed in 2007 and 2009, the Council of the
Corporation of [he Municipality of Clarington enacts the by-law as follows:
NO W THEREFORE 1'HE COUNCIL OF THE CORPORTION OF THE
MUNICIPALITY OF CLARINGTON ENACTS AS FOLLOWS:
1. 'The Director of FinanceiTreasurer's decision to appeal [he following assessment
for the taxation yeaz listed below to the Assessment Review Boazd by directing
the Tax Collector to file the Notice of Appeal in the matter and the appeal of the
assessment to the Assessment Review Board are hereby ratified and confirmed:
Roll
Number
Taxation Owner
Year
18 17 020 ] 20 20750 0000 2010
18 17 020 120 20600 0000 2010
18 17 020 120 20660 0000 2010
By-law read a first and second time this
By-law read a third and finally passed this
4246561 Canada Inc.
Bowmanville Creek
Bowmanville Creek
day of May 2010.
day of May 2010.
Jim Abernethy, Mayor
Patti L. Barrie, Municipal Clerk