HomeMy WebLinkAboutFND-021-11 Clarftwn REPORT
FINANCE DEPARTMENT
Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
Date: September 26, 2011 Resolution#: 1/ By-law#:
Report#: FND-021-11 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-021-11 be received; and
2. THAT the attached list of applications for cancellation, reduction, apportionments
or refund of taxes be approved.
Submitted by: ''' % " ' `; Reviewed by: �
`Nancy T ylor, `A' , 6A. Franklin Wu,
Director of Finance/ Chief Administrative Officer
Treasurer
NT/MM/hjl
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T 905-623-3379
REPORT NO.: FND-021-11 PAGE 2
1. BACKGROUND
1.1 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.
1.2 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.
1.3 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.
1.4 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.
1.5 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.
1.6 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-021-11 PAGE 3
2. CONCLUSION
2.1 The total amount of taxes to be written off, for January 1 to August 31, 2011, as
shown in this report total $28,915.18.
3. CONCURRENCE — not applicable
CONFORMITY WITH STRATEGIC PLAN —
The recommendations contained in this report conform to the general intent of the
following priorities of the Strategic Plan:
_ Promoting economic development
X Maintaining financial stability
_ Connecting Clarington
_ Promoting green initiatives
Investing in infrastructure
_ Showcasing our community
_ Not in conformity with Strategic Plan
Staff Contact: Nancy Taylor, B.B.A., C.A., Director of Finance/Treasurer
Attachments:
Attachment "A" - Write-Off Report January 1 to August 31, 2011
Attachment "A" to FND-021-11
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