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Home My WebLink AboutFND-001-14 Clxmgtori REPORT �� FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: February 3, 2014 Resolution#: C64- 70-/ By-law#: Report#: FND-001-14 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-001-14 be received; and 2. THAT the attached list of applications for cancellation, reduction, apportionments or refund of taxes be approved. r 1 �:f Submitted by: �` � Reviewed by: ', `�` -- -- Nancy Taylor, BB PA,CA. Franklin Wu, Director of Finance/ Treasurer Chief Administrative Officer NT/JJ/hjl CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T 905-623-3379 REPORT NO.: FND-001-14 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 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-001-14 PAGE 3 2.0 CONCLUSION 2.1 The total amount of taxes to be written off, for August 13, 2013 to December 31, 2013, as shown in this report total $7,552.01. The total for the 2013 calendar year was $28,525.52. This total represents the Municipality's share only. For comparison, the values of taxes written off under Section 357 and 358 at December 31, 2012 was $121,284.53 for the municipal portion only. The amount for 2012 relates to specific properties that were addressed through Report FND-012-12 in May 2012 for court decisions in unique circumstances and for a contaminated abandoned property and a property conveyed to the Municipality of Clarington. 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 August 13 to December 31, 2013 Write-Off Report 2013 For the Period of-August 13-December 31,2013 Gounci12013 Page I 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 ATTACHMENT#�^ d1 TO 1 Aug-13 Transportation Ministry WTX0704 (31.74) 2009-2010 Property Became Exempt REPORT# r �� 2 Aug-13 The Bowmanville Realty WTX0704 98.90 2011-2012 Substantially Unusable 3 Aug-13 Laskaris George WTX0704 156.44 71.93 2012 Fire,Demolition 4 Aug-13 Pullen Leslie Arthur WTX0704 177.87 2012 Ceased to be Taxed at Rate 5 Aug-13 Port of Newcastle WTX0704 (395.40) 2012 Overcharge Clerical Error 6 Aug-13 Transportation Ministry WTX0705 191.88 2013 Property Became Exempt 7 Aug-13 Transportation Ministry WTX0705 28.92 2013 Exempt 8 Aug-13 Sullivan James WTX0705 377.44 2013 Fire,Demolition 9 Sep-13 Jefferson Paul Denis WTX0706/712 468.58 2012-2013 Fire,Demolition 10 Sep-13 Roll Severed to 6 lots WTX0707 0.00 2013 Severance/Consolidation 11 Sep-13 Roll Severed to 6 lots WTX0707 0.00 2012-2013 Severance/Consolidation 12 Sep-13 Municipality of Clarington WTX0708 1,061.73 2011-2012 Exempt 13 Sep-13 Municipality of Clarington WTX0708 163.10 2012 Exempt 14 Oct-13 Roll Severed to 5 lots WTX0709 0.00 2013 Severance/Consolidation 15 Oct-13 Roll Severed to 2 lots WTX0709 0.00 2013 Severance/Consolidation 16 Nov-13 Oegema Edward Peter WTX0711 5.72 2012 Severance 17 Nov-13 Moraru Viorel WTX0711 279.70 2013 Demolition 18 Nov-13 Transportation Ministry WTX0711 103.98 2013 Exempt 19 Nov-13 Transportation Ministry WTX0711 656.85 2013 Exempt 20 Nov-13 Transportation Ministry WTX0711 584.83 2013 Exempt 21 Nov-13 The Participation House WTX0711/712 3,551.28 2011-2013 Property Became Exempt 22 Dec-13 Roll Severed to 6 lots WTX0713 0.00 2013 Severance/Consolidation 23 Dec-13 Roll Severed to 2 lots WTX0713 0.00 2013 Severance/Consolidation 24 Dec-13 Roll Severed to 7 lots WTX0713 0.00 2013 Severance/Consolidation 25 Dec-13 Roll Severed to 2 lots WTX0713 0.00 2013 Severance/Consolidation 1,502.10 6,049.91 Grand Total To Be Written Off Not Including Minutes of Settlements, or ARB Decisions For the Period of August 13th,2013 to December 31,2013 7,552.01