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Home My WebLink AboutTR-87-90 TOWN OF NEWCASTLE � •�¢, 'fit -1 REPORT -�, File # Res. # -- ------ By-Law By-Law # METING: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE DATE: October 22, 1990 REPORT #: TR-87-90 FILE #: CT: LIST OF APPLICATIONS FOR CANCELLATION REDUCTION OR REFUND OF TAXES RECOMMENDATIONS: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. That report TR-87-90 be received; and 2 . That the attached list of applications for cancellation, reduction or refund of taxes be approved. BACKGROUND AND COMMENT: Pursuant to Section 495 and 496, Chapter 302 of the Municipal Act R.S.O. 1980, a list of applications for cancellation, reduction or refund of taxes is presented to Committee for its review and approval. Effective January lst, 1973, the Council rather than the Assessment Review Court shall hear and dispose of every application not later than the 31st day of March in the year following the year in respect of which the application is made pursuant to Subsection 7 of Section 496 of the Municipal Act as enacted by Bill 206, 1971. 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 495 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 496 or 496 (a) . TR-87-90 Page 2 An application for a cancellation, reduction or refund may be made for one of the following reasons: a) commercial to residential tax differential b) real property becomes exempt c) fire, demolition or otherwise d) removal of a mobile unit e) inability to pay taxes because of sickness or extreme poverty f) gross or manifest clerical error g) business ceases to exist The 496 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 taxpayers account adjusted. The tax adjustments as seen in this report may appear high, but are appropriate. When the Assessment Roll is printed in late November changes to the property after this date will not be reflected in the roll. For example: Any business which closes or relocates from November 15 to December 31 of the previous year will not appear on the current Assessment Roll. Taxes are calculated based on the current Assessment Roll for the entire year. Therefore, a tax adjustment when calculated cancels the taxes for the months for which the taxes were levied, but the business premises not occupied. When a new business moves in much of the taxes which are adjusted are recovered with additional supplementary tax billing. In many instances there is a lapse in time before another business opens at that location. Therefore, new businesses may not be assessed until the final supplementary billing in December or not until the 1990 assessment roll is returned for 1991 taxation. The total amount of taxes to be written off in this report is $102,070 .97 . Of this total, the Town's share represents $22, 120.00. The 1990 Budget amount is $401000 .00, leaving an 1990 unexpended balance of $17 ,880 . 00 . lU1 TR-87-90 Page 3 Respectfully submitted, Recommended for presentation to the Committee M rie A. Marano, Lawrence Kotseff, Treasurer. Chief A 'nistrative Officer. MAM/RS/ges Attachment Claim) Roll Number I Person(s) Taxes, (Location (Amount of Tax Assessment (School IReason Claim by Appl. No. Applicant Description, Recommended Support Treas. Report and Type of Bus. Business IRealtyl Res. (Years Recommendations 1 010-020-06680-0000 St. Marys Cement 2 010-020-06680-0008 St. Marys Cement 3 010-050-00602-0001 Luka Gudel 4 010-050-13528-0000 John Novak 5 010-050-00735-0001 Cargowall Ltd. CD Supplementary Issued 6 010-060-02600-0000 Elsie May Baldwin for $46,023.00 Estate 7 010-060-03600-0000 Agnes & Thomas Robinson 8 010-060-05782-0000 R. Aldsworth 9 010-060-10818-0000 Paul Gillespie PLAN 694 LOT 5 PT LOT 4 BLK B Same as above 11279.70 CON BF PT 1339.29 LOT 27 1875 Nash Rd CON BF PT 1491.50 LOT 28 CON 2 PT LOT 31 CON 3 PT LOT 31 69 Yorkville Dr 23 Stirling Ave 18801.92 1989 P Beehive & Armco Building Demolished Supplementary Issued for $46,023.00 1989 P Same as above Supplementary Issued for $27,611.00 1989 P Out of Business 185.04 1990 S Assessment Office Clerical Error 1990 P Out of Business 874.72 1989 P Parcel Consolidation 596.34 1988 P Assessment Office 1989 Clerical Error 1990 893.30 1990 P Damaged by Fire 493.31 1988 P Assessment Office 1989 Clerical Error 1990 Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School Reason Claim by Appl. No. 13 Applicant Description, Recommended Support Treas. Report and Out of Business Type of Bus. Business IRealtyl Res. (Years Recommendations 10 010-060-11091-0000 Rexgate Holdings Ltd Sandringham Dr 180.85 1990 P Now Exempt-Transfer 1989 P Out Of Business Passercise Salons to the Town of 1990 - Shared Parking Newcastle 11 010-060-11107-0000 Rexgate Holdings Ltd Parklawn Dr 720.59 1990 P Now Exempt-Transfer Kingvar Motors (1989) 1428 King St 873.00 1990 P Out of Business to the Town of Newcastle 12 010-060-18178-0000 Separate School PLAN 10X824 BLK 288 21.30 1990 S Property Now Exempt Board Glenabbey Road 13 010-070-03728-0100 Henry Sebert -1500 King St E 461.82 1989 P Out of Business Passercise Salons Unit 204 1990 14 010-070-03728-0105 Henry Sebert 1500 King St E 84.96 1989 P Out Of Business Passercise Salons Unit 204 1990 - Shared Parking 15 010-070-11000-0001 Kingvar Motors (1989) 1428 King St 873.00 1990 P Out of Business Supplementary Issued for $3,254.75 16 010-070-19400-0000 Hillhall 7 Townline 1136.27 1989 P Building Demolished Developments Ltd. Road South 1990 17 010-080-03168-0000 Daniel Ross 26 Rebecca Crt 124.45 1988 P Tax Office Clerical 1989 Error 18 010-080-03172-0000 Richard McCreary 36 Rebecca Crt 115.02 1988 P Tax Office Clerical 1989 Error 19 010-080-03174-0000 Marg Weir 40 Rebecca Crt 135.77 1988 P Tax Office Clerical 1989 Error 0 Claim Roll Number Person(s) Taxes, LocationAmount of Tax Assessment School Reason Claim by Appl. No. Applicant Description, Recommended Support Treas. Report and IRecommendations Type of Bus. Business IRealtyl Res. �YearsI 20 010-080-03176-0000 Peppino Bruni 44 Rebecca Crt 126.34 1988 S Tax Office Clerical 1989 Error 21 010-080-03182-0000 Len Koenderman 43 Rebecca Crt 121.63 1988 P Tax Office Clerical 1989 Error 22 010-080-03186-0000 David Passant 21 Rebecca Crt 123.52 1988 S Tax Office Clerical 1989 Error 23 010-080-03190-0000 Len Wells 3 Rebecca Crt 120.68 1988 P Tax Office Clerical 1989 Error 24 010-080-06435-0000 Leslie & Patricia 3620 Old Scugog Rd 2043.12 1990 P Assessment Office Chatham Clerical Error 25 010-100-06300-0000 William Tonno 36 McLean Rd 435.87 1990 P Building Demolished Construction 26 010-110-18020-0001 Sheldon Drysdale CON 7 N 333.95 1990 P Out of Business PT LOT 10 27 010-110-27000-0000 Robert Lloyd Perry CON 10 PT LOT 1 1116.91 1990 P Assessment Office Clerical Error 28 010-120-14100-0001 Freddy's Kustom CON 5 PT LOT 622.11 1990 P Out of Business Auto Ltd. 18, 19 29 010-120-20774-0000 Richard Hoy 69 McCallum St 190.69 1990 P Assessment Office Clerical Error 30 010-130-04210-0001 Roy Snowden CON 4 40.14 1990 P Out of Business PT LOT 24 Claim Roll Number Person(s) Taxes, CON 4 Location Amount of Tax Assessment School Reason Claim by Appl. No. Applicant 010-130-04210-0004 Description, Recommended Support Treas. Report and Type of Bus. Business lRealtyl Res. Years Recommendations 31 010-130-04210-0003 Roy Snowden CON 4 116.65 PT LOT 24 32 010-130-04210-0004 Leonard Huisman CON 4 1473.18 PT LOT 24 33 010-130-04210-0005 Roy Snowden CON 4 45.87 PT LOT 24 34 010-150-01200-0002 Roberta Clark 7054 Lettner Rd 72.86 35 010-150-09300-0001 Stephen Liptay CON 8 411.72 T/A Pethicks PT LOT 14 J Auction Barn --j 36 010-160-15420-0000 Douglas Taylor CON 7 PT LOT 31 37 020-010-00900-0004 671461 Ontario 182 Wellington 227.70 Limited Street 38 020-010-00900-0010 564920 Ontario Inc. 182 Wellington 251.39 T/A Fitness Warehouse Street 39 020-020-00900-0000 Bertha Roberts Estate 122 High St 40 020-020-09525-0000 Reemark Bowmanville CON 2 PT LOT 12 Real Estate 1990 P Out of Business 1990 P 1989 1988 Prior 1990 P 1990 P 1990 P 435.87 1990 P 1990 P 1990 P 570.40 1989 P 1990 1.87 1989 P Out Of Business Out Of Business Out Of Business Out Of Business Supplementary Issued for $402.40 Assessment Office Clerical Error Out of Business Supplementary Issued for $217.22 Out Of Business Damaged by Fire Parcel Consolidation Claim No. Roll Number Person(s) Taxes, Applicant Location Description, Type of Bus. Amount of Tax Assessment. Recommended Business JRealtyl Res. (Years) School Support Reason Claim by Appl. Treas. Report and (Recommendations 41 020-040-01700-0003 Scugog Professional 191 Church St 1315.00 1990 P Out of Business Building Ltd Supplementary Issued for $2,421.11 42 020-040-03186-0017 Lorraine Gray 110 Waverly Rd 353.27 1990 P Out Of Business 43 020-040-03186-0018 Lorraine Gray 110 Waverly Rd 50.30 1990 P Out Of Business - Shared Parking 44 020-040-07560-0000 Charles Hynes 380 Baseline 1357.93 1990 P Building Renovations Road West Supplementary Issued for $4,448.91 45 020-040-07560-0001 701655 Ontario Ltd. Baseline Rd 846.71 1990 P Out Of Business Supplementary Issued for $834.30 46 020-040-09800-0010 A/R Floor Covering 75 King St W 473.07 1990 S Out Of Business Ronald Portelance Supplementary Issued for $357.42 47 020-040-09900-0005 K. Dykstra 77 King St W 500.29 1990 P Out Of Business Holdings Ltd 48 020-040-10100-0002 741059 Ontario Ltd 97 1/2 King 41.53 1990 P Out Of Business St W 49 020-040-10100-0006 741059 Ontario Ltd 95 King St W 809.00 1990 P Out of Business Supplementary Issued for $841.37 Claim) No. Roll Number I Person(s) Taxes, Applicant (Location Description, Type of Bus. (Amount of Tax Assessment Recommended Business lRealtyl Res. (Years (School IReason Support Claim by Appl. Treas. Report and Recommendations 50 020-040-13100-0001 Scugog Professional 98 King St W 407.00 1990 P Out of Business Building Ltd Supplementary Issued for $482.27 51 020-040-13100-0002 Metro Medical 98 King St W 429.38 1990 P Out of Business Laboratory Limited Supplementary Issued for $617.09 52 020-040-13100-0003 Lorraine Gray 98 King St W 493.83 1990 P Out Of Business Supplementary Issued for $245.71 53 020-040-13700-0005 Petley-Hare Limited 103 King St E 168.42 1990 P Out of Business Supplementary Issued for $271.96 54 020.-060-12100-0007 Keith Slemon 222 King St E 334.26 1990 P Out of Business Unit 203 55 020-060-12100-0014 Cybermedix 222 King St E 341.08 1990 P Out of Business Laboratories Ltd Unit 107 Supplementary Issued for $434.62 56 020-070-00600-0000 Bowmanville Town 63 Temperance St 11197.44 1990 P Factory Demolished Centre Corp 57 020-070-00600-0001 Specialty Paper 63 Temperance 8582.38 1990 P Factory Demolished Street 58 020-070-10100-0006 J & J Sharpening 48 King St E 119.50 1990 S Out of Business Locksmith Supplementary Issued for $60.54 Claim) Roll Number Person(s) Taxes, The Blue Mop Comic Amount of Tax Assessment School Reason Claim by Appl. No. Applicant I (Location Description, IRecommended Shop (Support Treas. Report and (Recommendations for $129.29 Type of Bus. Business Realty) Res. Years Horton, Wallace 59 020-070-10100-0008 The Blue Mop Comic Division St S 96.98 Supplementary Issued Shop for $129.29 60 020-070-10300-0009 Horton, Wallace 68 King St 323.33 & Davies 61 020-080-05400-0001 John Hinchey 108 King St E 457.51 T/A Strictly Service 62 020-080-07900-0000 W.E. Roth 200 King St E Construction Limited 47.07 1989 P Residential Unit Demolished 430.82 — 63 020-080-08000-0000 W.E. Roth 206 King St E C Construction Limited P Out of Business 649.33 64 020-080-09500-0000 Ganaraska Properties 166 King St E Supplementary Issued Limited for $938.17 65 020-090-01000-0001 Pat Mariani Division St 107.33 66 020-090-03200-0000 James Murray 82 Ontario St for $229.42 67 020-090-09400-0002 Sunrise Restaurant 59 King St E -620.66 68 020-090-09900-0003 Keith Billett 77 King St E 742.89 1990 P Out of Business Supplementary Issued for $129.29 1990 P Out of Business Supplementary Issued for $486.64 1990 P Out of Business Supplementary Issued for $404.06 72.10 1989 P Residential Unit Demolished 47.07 1989 P Residential Unit Demolished 430.82 1990 P Semis Being Demolished 1990 P Out of Business 649.33 1990 P House Demolished Supplementary Issued for $938.17 1989 P Out of Business Supplementary Issued for $229.42 1990 P Out of Business Claim) No. Roll Number I Person(s) Taxes, Applicant pp Location Descri tion Type of Bus. Amount of Tax Assessment Recommended Business Realty) Res. (Years) School Support Reason Claim by Appl. Treas. Report and (Recommendations 69 020-090-09900-0007 Keith Billett 77 King St E 230.96 1990 P Out of Business - Shared Parking 70 020-090-09900-0032 Active Bodies 95 King St E 1288.69 1989 P Out of Business (Carol Selby) Supplementary Issued for $1,384.26 71 020-090-09900-0033 Active Bodies 95 King St E 966.70 1989 P Out of Business (Carol Selby) Supplementary Issued for $330.51 72 020-090-10500-0001 812640 Ontario Inc 113 King St E 554.60 1989 P Out of Business Lewis Rent All Centre 73 020-090-10500-0001 A & R Floor Covering 113 King St E 207.86 1990 P Reduced Space For Business 74 020-090-11300-0002 Darlenes Hidden 137 King St E 372.63 1990 P Out of Business Treasure Supplementary Issued for $274.47 75 020-090-12900-0001 T/A The Auto 181 King St E 2728.78 1989 P Out of Business Collision Centre 1990 76 020-120-04800-0000 Bowbrook Investments 140-148 Duke St 1033.16 1990 P Two Houses Demolished Ltd 77 020-120-19881-0026 Ivan Lloyd 30 Caristrap 365.90 1989 P Out Of Business T/A Metro East 1990 Limousine Service Claim) No. Roll Number I n(Persos) Taxes, Applicant Location Amount of Tax Assessment Description, Recommended Type of Bus. Business IRealtyl Res. �YearsI School Support Reason Claim by Appl. Treas. Report and (Recommendations 78 020-120-19912-0013 John McDade 157 Baseline 1463.08 1989 P Out of Business Rd E 1990 79 020-120-19912-0014 John McDade 157 Baseline 146.04 1989 P Out of Business Rd E 1990 80 020-120-19917-0001 Newcastle Donnage Simpson Ave E/S 1364.98 1989 P Out of Business Service Inc 1990 Supplementary Issued for $1,778.35 81 020-130-00400-0001 Frank Glasbergen 104 Simpson Ave 2753.35 1989 P Out of Business 1990 Supplementary Issued for $1,574.21 82 020-130-01400-0002 Wilfs Custom 186 Duke St 674.87 1989 P Out of Business N Hydraulic Service Ltd 1990 Supplementary Issued for $193.61 83 020-130-02640-0000 Gordon Weir Lake Rd 1648.42 1990 P Assessment Office Clerical Error 84 030-030-20700-0001 Diane Welch CON 3 PT LOT 28 550.54 1990 P Out of Business T/A 115 Rebel 85 030-030-34700-0000 Robert Robinson CON 4 PT LOT 30 36.32 1990 P Pool Removed 86 030-040-10701-0000 Eric Atkins CON 6 PT LOT 12 190.69 1989 P Assessment Office T/A Metro East 1990 Clerical Error 87 030-040-11602-0002 Elva Reid 4237 Regional 38.69 1990 P Out of Business Rd 9 Claim) No. Roll Number I Person(s) Taxes, Applicant (Location Description, Type of Bus. (Amount of Tax Assessment Recommended Business IRealtyl Res. Years (School Support IReason Claim by Appl. Treas. Report and Recommendations 88 030-050-10908-0000 Wolfram Klose R.R. 1 Orono 699.75 1989 P Assessment Office Clerical Error 89 030-050-31110-0001 Orono Custom Fencing CON 6 PT LOT 30 111.83 1989 P Out of Business 1990 90 030-060-02004-0001 Kirby General Store CON 7 PT LOT 25 581.57 1990 P Out of Business Inc Supplementary Issued for $1,015.03 91 030-070-07610-0001 Greenaway's Garage CON 8 PT LOT 24 768.05 1990 P Out of Business Inc 92 030-070-09701-0000 John Johnston 3823 Wilcox Rd 199.72 1990 P Damaged by Fire 93 030-090-16601-0005 The Village Bin Main St E/S 260.67 1990 P Out of Business 94 030-090-21300-0002 Mattews & Assoc. 6 Park St 320.47 1990 P Out of Business Insurance Brokers Limited 95 030-100-14300-0004 Mill Hair Studio Main St W/S 16.20 1990 P Out of Business Supplementary Issued for $54.16 96 030-120-12250-0001 706587 Ontario Ltd CON BF 1435.06 1990 P Out of Business PT LOT 28 Supplementary Issued for $3,026.26 97 030-130-10526-0000 Foster Creek Grady Drive 12.60 1990 S Now a Roadway Developments Claim Roll Number Person(s) Taxes, Location A nt of Tax Assessment School Reason Claim by Appl. No. Applicant Description, (Type Recommended Support Treas. Report and of Bus. Business IRealtyl Res. (Years Recommendations 98 030-130-10740-0000 Foster Creek Grady Drive 12.60 1990 S Now a Roadway Developments 99 030-130-14500-0006 Dr. R. K. McArthur King St NIS 515.16 1990 P Reduced Space for Business 100 030-130-16907-0000 Richard David 12 Sylvia Crt 17.62 1990 S Assessment Office Clerical Error 101 030-130-16913-0000 Abek Real Estate PLAN 1OM812 6R 443.38 1989 P Assessment Office Corp Clerical Error GRAND TOTAL $ 102,070.97