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Home My WebLink AboutFND-021-12 Clarington REPORT FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: September 24, 2012 Resolution#: 610,4-4/579'-1,;2 By-law#: Report#: FND-021-12 File#: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION, APPORTIONMENT, WRITE OFFS 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-021-12 be received; and 2. THAT the attached list of applications for cancellation, reduction, apportionments, write-offs or refund of taxes be approved. Submitted b �� C( ' Reviewed b ancy T lor, B Q, CA. 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-021-12 PAGE 2 1.0 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, write-offs 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 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-021-12 PAGE 3 2.0 CONCLUSION 2.1 The total amount of taxes to be written off, for January 1 to August 31, 2012, as shown in this report total $19,081.32. The total for January 1 to August 31, 2011 was $28,915.18. This total represents the Municipality's share only. 3.0 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, 2012 List of Interested Parties - None Write-Off Report 2012 For the Period of-January 1 -August 31,2012 Date Person(s)Taxes Adj/WTX Commercial Residential Ref.No. Industrial etc Farm Applicant Number Municipal Managed Forest Municipal Council 2012 Year Reason Claimed by Adjusted Applicant For 1 Jan-12 Gallant WTX0642-650 3,303.27 (2,113.26) 2009-10-11-12 Class change from Commercial to Residential 2 Jan-12 Ministry of Transportation WTX0642 1,312.24 0.00 2011 Property became exempt 3 Jan-12 Ministry of Transportation WTX0642 1,452.04 2011 Property became exempt 4 Jan-12 Chance Staples WTX0643-650 35.57 2011-2012 Fire,Demolition 5 Jan-12 St Marys Cement WTX0644 6,114.37 792.78 2010-2011 Fire,Demolition 6 Jan-12 Ayala WTX0644-656 809.69 2011-12 Severance/Consolidation 7 Jan-12 Ministry of Transportation WTX0645 1,958.50 2010 Property became exempt 8 Feb-12 Ministry of Transportation WTX0645 1,015.13 2010 Property became exempt 9 Feb-12 Ministry of Transportation WTX0645 103.64 2009-2010 Property became exempt 10 Feb-12 Ministry of Transportation WTX0645 114.52 2009-2010 Property became exempt 11 Feb-12 Roll Severed to 2 lots WTX0646 0.00 2011 Severance/Consolidation 12 Mar-12 Roll Severed to 2 lots WTX0646 0.00 2011 Severance/Consolidation 13 Mar-12 Roll Severed to 2 lots WTX0646 0.00 2011 Severance/Consolidation 14 Mar-12 Roll Severed to 2 lots WTX0646 0.00 2011 Severance/Consolidation 15 Mar-12 Roll Severed to 2 lots WTX0647 0.00 2010 Severance/Consolidation 16 Mar-12 Roll Severed to 2 lots WTX0647 0.00 2010 Severance/Consolidation 17 Mar-12 Ministry of Transportation WTX0648 (2,101.71) 2010-2011 MPAC Overcharge Clerical Error 18 Mar-12 Ministry of Transportation WTX0648 13.48 2011 Property became exempt 19 Mar-12 Ministry of Transportation WTX0648 632.50 391.31 2011 Ceased to be taxed at rate 20 Mar-12 Ministry of Transportation WTX0648 (5.85) 2011 Ceased to be taxed at rate 21 Mar-12 Lo Clifford WTX0649-0656 402.21 2011-2012 Severance/Consolidation 22 Mar-12 McCarty WTX0650 (38.26) 2012 Severance/Consolidation 23 May-12 Eastern Ontariou and Qu WTX0651 841.12 2010-2011 MPAC Overcharge Clerical Error 24 May-12 Clarington Municipality WTX0651 2,465.78 2006-7-8-9-10-2011 Exempt 25 May-12 Roll Severed to 2 lots WTX0655 0.00 2009 Severance/Consolidation 26 Jun-12 Roll Severed to 2 lots WTX0655 0.00 2009 Severance/Consolidation 27 Jun-12 1317871 Ontario LTD WTX0656 358.76 2012 Fire,Demolition 28 Jun-12 Roll Severed to 2 lots WTX0659 0.00 2012 Severance/Consolidation Total Page 1 of 3 11,362.38 6,495.45 Page 1 Page 2 Write-Off Report 2012 For the Period of-January 1 -August 31, 2012 Council 2012 Date Person(s)Taxes Adj/WTX Commercial Residential Year Reason Claimed by Ref.No. Industrial etc Farm Adjusted Applicant Applicant Number Municipal Managed Forest For Municipal Balance Forward from Page 1 11,362.38 6,495.45 29 Jul-12 Bowmanville Investments WTX662 474.90 2012 MPAC Overcharge Clerical Error 30 Jul-12 Clarington Municipality 22727 2010-2011 Owner transferred to Clarington 31 Jul-12 Sawicki Mary WTX662-664 521.32 2009-2010-2011-2012 Substantially unusable 32 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation 33 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 34 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 35 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 36 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 37 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 38 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 39 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 40 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 41 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 42 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 43 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 44 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 45 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 46 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 47 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 48 Aug-12 Roll Severed to 2 tots WTX666 0.00 2012 Severance/Consolidation 49 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 50 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 52 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 53 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 54 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation 55 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation 56 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation 57 Aug-12 Roll Severed to 6 tots WTX666 0.00 2012 Severance/Consolidation Total Page 2 of 3 11,837.28 7,244.04 Page 2 Write-Off Report 2012 For the Period of-January 1 -August 31,2012 Council 2012 Date Person(s)Taxes Adj/WTX Commercial Residential Year Ref.No. Industrial etc Farm Adjusted Applicant Number Municipal Managed Forest For Municipal Reason Claimed by Applicant Total Page 3 of 3 11,837.28 7,244.04 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of January 1st,2012 to August 31,2012 19,081.32 Page 3 Balance Forward from Page 2 11,837.28 7,244.04 58 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 59 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 60 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 61 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 62 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 63 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 64 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 65 Aug-12 Roll Severed to 2 lots WTX666 0.00 2012 Severance/Consolidation 66 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation 67 Aug-12 Roll Severed to 6 lots WTX666 0.00 2012 Severance/Consolidation Total Page 3 of 3 11,837.28 7,244.04 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of January 1st,2012 to August 31,2012 19,081.32 Page 3