HomeMy WebLinkAboutFND-002-11Cla~J11~0Ii REPORT
FINANCE DEPARTMENT
Meeting: GENERAL PURPOSE AND ADMINISTRATION
Date: .JAN 24, 2011 Resolution#: GPA~-6s~7-!/ By-law#:
Report#: FND-002-11 File#:
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-002-11 be received; and
2. THAT the list of applications attached to Report FND-002-11, for cancellation,
reduction, apportionments or refund of taxes be approved.
Submitted by: Reviewed by:
Director of Finance/
Treasurer
NT/blm
Nancy ay r, B A, .A
.~-~-~,
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-002-11
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-002-11
PAGE 3
The total amount of taxes to be written off, for September 1 to December 31, 2010, as
shown in this report total $15,646.90. The total for the 2010 calender year was
$37,970.53. This total represents the Municipality's share only. For comparison the
values of taxes written off under Section 357 and 358 at December 31, 2009 was
$21,255.59 the municipal portion only.
Attachment:
Attachment "A" -Write-Off Report September 1 to December 31, 2010
Attachment "A" to FND-002-11
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