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Home My WebLink AboutFND-019-14 If this information is required in an alternate accessible format, please contact the Municipal Clerk at 905-623-3379 ext. 2102 Report Finance Department Meeting: General Purpose and Administration Committee Date: November 25, 2014 Resolution: � By-law: Report: FND-019-14 File: Department File#: Subject: Tax Write-Offs under Section 354(2)(a), 354(4)(a) and 354(4)(b) of the Municipal Act, 2001 Recommendations: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: a) That Report FND-019-14 be received; and b) That the Treasurer be authorized, under Section 354(2)(x), 354(4)(a) and 354(4)(b) of the Municipal Act 2001 to write-off taxes as uncollectible and charge back the proportionate amounts to the Region of Durham and the Province. Submitted by: l Reviewed by: Nancy T Ior, PA, CA Franklin Wu, Director of Finance/Treasurer Chief Administrative Officer NT/hjl Municipality of Clarington Report FND-019-14 Page 2 Report Overview The purpose of this report is to write-off taxes in cases where a tax sale is not in the best interests of the Municipality and the dollar value is very minor in nature. Background 1. Under Section 354(4)(a) the Treasurer of a municipality shall remove unpaid taxes from the roll without conducting a tax sale, if the property is owned by a municipality. Item 1 on Attachment A is a property consisting of 1.74 acres located east of Newtonville abutting Highway 401, Attachment B. It was donated to the Municipality of Clarington in lieu of outstanding taxes, recognizing limitations to the property. 2. Under Section354(4)(b) the Treasurer of a municipality may write-off taxes under clause 354(2)(a) and 354(4)(b) if the recommendations of the Treasurer includes a written explanation of why conducting a tax sale would be ineffective or inappropriate. 3. Items 2 and 3 on Attachment A are private roads being used as the entrance way to private homes. Arrangements with the original developers are no longer feasible. Vesting these properties in the event of a failed tax sale could cause Clarington to become responsible for maintaining these roads, which would be an unbudgeted increased financial obligation, in comparison to the minor dollar value being written off. See Attachments C and D. 4. Due to the historical nature and intended service levels at that time, it is a more viable option to periodically write off accumulated taxes. 5. Items 4 and 5 on Attachment A belong to companies that are no longer in existence and being used as walkways which are subject to rights-of-way to the adjacent property owners. Vesting these properties after a failed tax sale would cause Clarington to become responsible for maintaining these walkways which would be an unbudgeted financial obligation, in comparison to the minor dollar value being written off. 6. There would be other legal implications as well as the risk that one of the adjacent owners would attempt to purchase through a tax sale proceedings, even though there are deeded rights-of-way. See Attachments E and F. Concurrence 7. Not applicable Conclusion The financial impact for the above write-offs for the municipality including penalty amounts and other charges, which were fees relating to issuing Arrears Notices result in an impact of $2,184.10. Municipality of Clarington Report FND-019-14 Page 3 Strategic Plan Application The recommendations contained in this report conform to the Strategic Plan. Staff Contact: Nancy Taylor, Director of Finance/Treasurer, 905-623-3379 ext. 2602 or ntaylor @clarington.net Attachments: Attachment A —Write Off Report 2014 Attachment B — Property #1 Location Map Attachment C — Property #2 Location Map Attachment D — Property #3 Location Map Attachment E — Property #4 Location Map Attachment F — Property #5 Location Map There are no interested parties to be notified of Council's decision. Write-Off Report 2014 September 2014 n_ Al Date Person(s)Taxes Penalty Residential Years Reason for Applicant and Municipal Adjusted Request Arrears Notice Portion For O —n Fees 1 Sep-14 CLARINGTON MUNICIPALITY 710.96 649.91 2010-2014 Property donated to MOC 2) 2 Sep-14 MCCARRON CLIFFORD 39.98 68.96 2012-2014 Uncollectible Rundle Rd 3 Sep-14 ORCHARDSCOVE HOLDINGS 106.10 178.97 2012-2014 Uncollectible West Beach Rd C4 2. 4 Sep-14 THE BOWMANVILLE REALTY 110.45 49.64 2011-2014 Uncollectible Carlisle Ave O 5 Sep-14 BOWMANVILLE BUILDING COMPANY 123.54 144.57 2011-2014 Uncollectible Liberty PL 1,091.03 1,092.05 Clarington's portion being written off in this report September 2014 $ 2,184.10 CD -0 D o r-1- .n n z � oCD o -1 � D W 0 Attachment e to Municipality of Clarington Report FND-019-13 Lot 8 Lot 7 Lot 6 2091 N pORa MWUM-1 1-1 v 2 63 s m a �. s m t �� m��15 v� pk2 � rn 4650 4655 4640 Fb, N o ^ v u aDUF F .y N n a a rn a to v w 4627 � t�� fD t�D �((�O7 r m t�(7 00 Obi d CO a V' �V Y V V V' Q CO:1711 12 '- Sre 69 8°� N { r or n m w rn rn �NS 164 N N N �M•, � r :� n � � � � � O O $ U 40 6 7 00 10 z �r 11 60 1— 14 �' 15 ;ur 1427 23 =F c ;t 27 r h M : W Subject Lands o d u f z, 3 ; ? s'w .' �� s d a�b�ff�'i� � � h „�'"��i�°� x�iP�C ��t a�'.� �f:..z ?yL '��''p;��., €'� �i �"�,+y�,£ y,,,��''.� �'� �i�;u i �✓� z ? �5 �to-; g .. wq 4' b:E_;} 3 JeI 139 a a z (7 (7 ttC K Property #1 Location Map - (Newtonville) 1817-030-010-07500 Attachment C to Municipality of Clarington Report FND-019-13 Lot 23 Lot 22 } s - 2 wR. d' it vJ� N C O .y N d V C O U ISUBJ LANDS N Property #2 Location Map F - (Darlington) S 1817-010-040-12510 05-05 r Attachment D to Municipality of Clarington Report FND-019-13 Lot 11 Subject Lands 132 130 0, 322 0 Z 319 221 126 :1: w U 315 . 224 122 W Z 314 ca LU 311 215 310 118 LLU LL 209 � m 307 Z 306 114 Q 205 U) 112 U) N a0 O o0 c0 d' N N N �- V d M co M M r� r- r- �- Z COVE ROAD O U rn � LO CO rn ti ,n M o rn � M 0 ti CO N Cq C Cq eN-� 0 r CO CO r LO L r I- LO LO r Subject Lands LAKE ONTARIO Property #3 Location Map N - (Bowmanville - West Beach) w 1817-020-130-20800 F S Attachment F to Municipality of Clarington Report FND-019-13 Lot 11 N Ir— Aa ... k t ti CO r- 88 89 N N � 8 �w 84 00 (D d' N2 8 8 r� 1 a l 7, 1 BK a 't N 0 N <; CO CO d' 75 C L LO z Subject Lands r' 72 73 0 0 (walkway between 16 and 18 Carlisle) _ 5 N N 00 CD ":IIN � ��O� CO N N 6 re� - sS,sz A '��5'Te .h .��.�Y� �`�itT�$'T�{y�Y+...�'�1��'� � � � t.. r- rn ti LO Cn tiL-000 V--&. 61 d- CO C'7 C'7 N N N N T- r' '� .� �; 58 57 55 54 53 Property #4 Location Map /V S (Bowmanville) 1817-020-070-15105 I I Attachment F to Municipality of Clarington Report FND-019-13 Lot 11 ti `j _ 88 � �� _ 89 -fl 8 84 W-X. 8 O CO C-0 d' N 82 l� 12 L � Ev),4�( x Y ' = . 79 N Cfl "t N O CO C4 d- N f: NP g W N r- w U z �= 73 72 , Subject Lands =` (walkway between 11 and 15 Liberty PI) N 00 Cfl � N 0C) CO x / � N N 6* �'� 6 IN CO 58 Y 57 55 54 53 Property #5 Location Map /V - (Bowmanville) 1817-020-070-16405