HomeMy WebLinkAboutFND-004-04
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REPORT
FINANCE DEPARTMENT
Meeting:
GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
Date:
MONDAY, MARCH 8, 2004
Resolution #:GPA-/l,,1-o'f
Report #: FND-004-04
File#:
By-law #:
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-004-04 be received; and
2. THAT the attached list of applications for cancellation, reduction, apportionments
or refund of taxes be approved,
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Submitted by:
Reviewed bYO ~vLf2~.
Franklin Wu
Chief Administrative Officer
NMT/MWF/MAM/hjl
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REPORT NO.: FND-004-04
PAGE 2
BACKGROUND
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.
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.
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.
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.
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.
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.
The total amount of taxes to be written off, for September 1 to December 31 , 2003, as
shown in this report total $21,520.24. The total for the 2003 calendar year is
$31,477.68. This total represents the Municipality's share only, For comparison the
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REPORT NO.: FND-004-04
PAGE 3
values of taxes written off under Section 357 and 358 at December 31,2002 was
$22,841.53 for the municipal portion only.
Also, included in this report as Attachment "8" are 2004 write-offs for January 1 to
August 31, totalling $976.51 for the municipal portion.
Attachments:
Attachment "A" - Write-Off Report September to December 2003
Attachment "8" - Write-Off Report January to January 2004
CORPORATION OF THE MUNICIPALITY OF ClARINGTON
40 TEMPERANCE STREET, BOWMANVllLE, ONTARIO L 1 C 3A6 T (905)623-3379 F (905)623-4169
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Write-Off Report 2003
(For the Period of - Sept 1 to December 31, 2003)
Date Roll Number Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by
Ref. No. Indusrial ete Farm Adjusted Applicant
Managed Forest For
Applicant Number Municipal Municipal
Sep-03 020 040 03496 Gunn Norma WTX 188 22.71 2003 Fire, Demolition Etc
Sep-03 020 060 15594 Municipality of Clarlngton WTX 188 913.58 2003 Properly Became Exempt
Sep-03 010 070 16340 Municipality of Clarington WTX 188 106.78 2003 Properly Became Exempt
Sep-03 030 120 12501 Murkar Neil WTX 188 205.65 2003 MPAC Overcharge Clerical Error
Sep-03 030 120 12502 Murkar Neil WTX 188 88.98 2003 MPAC Overcharge Clerical Error
Sep-03 020 130 07500 Municipality of Clarington WTX 188 24.95 2003 Properly Became Exempt
Sep-03 020 120 03500 Judson Brian WTX 188 9.01 2003 Fire, Demolition Etc
Sep-03 020 020 05000 Patterson Linda WTX 188 175.21 2003 Fire, Demolition Etc
Sep-03 020 040 03496 Gunn Norma WTX 189 15.54 2002 Fire, Demolition Etc
Sep-03 010 050 20371 Clarington Fieldcrest WTX 190 35.90 2001 MPAC Overcharge Clerical Error
Sep-03 010 050 20370 Clarington Fieldcrest WTX 190 35.90 2001 MPAC Overcharge Clerical Error
Sep-03010 050 20369 Clarington Fieldcrest WTX 190 35.90 2001 MPAC Overcharge Clerical Error
Sep-03 010 090 24367 Sheppard Michael WTX 190 231.44 2001 MPAC Overcharge Clerical Error
C' Oct-03 030 130 11500 1254134 Ontario Inc WTX 193 408.70 1999 MPAC Overcharge Clerical Error
l Oct-03 030 130 11500 1254134 Ontario Inc WTX 193 262.05 1999 MPAC Overcharge Clerical Error
Oct-03 010 070 02550 Municipality of Clarington WTX 197 402.99 2002 Properly Became Exempt
Oct-03 010 010 14500 Sabourin Robert WTX 197 42.94 2002 Properly Became Exempt
Oct-03 010 010 14500 Sabourin Robert WTX 198 241.25 2003 Fire, Demolition, etc
Oct-03 010 020 07900 Municipality of Clarington WTX 198 320.34 2003 Properly Became Exempt
Oct-03 010 100 01500 Lake Shelley WTX 198 276.84 2003 Fire, Demolition, etc
Oct-03 020 040 02505 Municipality of Clarington WTX 198 478.54 2003 Properly Became Exempt
Oct-03 020 130 05800 Municipality of Clarington WTX 198 306.08 2003 Properly Became Exempt
Oct-03 020 130 07500 Municipality of Clarington WTX 198 24.95 2003 Properly Became Exempt
Oct-03 020 130 08500 Municipality of Clarington WTX 198 185.09 2003 Properly Became Exempt
Oct-03 010 100 15000 Lake Shelley WTX 199 157.52 2001 Fire, Demolition, etc ?:
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Oct-03 010 100 15000 Lake Shelley WTX 200 233.28 2002 Fire, Demolition, etc ~
Nov-03 030 110 13400 Municipality of Clarington WTX 203 389.55 2003 Properly Became Exempt S
Nov-03 030 090 20400 Graham Lorna WTX 203 25.35 2003 Com to Res Differential l'1>
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Total Page 1 of 4 25.35 5,631.67 ~
Write-Off Report 2003
(For the Period of - Sept 1 to December 31, 2003)
Date Roll Number Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claimed by
Ref. No. Indus rial ete Farm Adjusted Applicant
Managed Forest For
Applicant Number MunIcipal Municipal
Balance Forward from Page 1 25.35 5,631.67
Nov-03 020 060 05440 Segers Sarah WTX 203 242.47 2003 MPAC Clerical Error
Nov-03 010 130 09000 Costanzo Ugo WTX 203 23.21 2003 Fire, Demolotion etc.
Nov-03 010 120 11700 Prentice Shelly WTX 203 34803 2003 Fire, Demolotion etc.
Nov-03 010 110 18400 Struminger Henry WTX 203 308.48 2003 Fire, Demolotion etc.
Nov-03 010 050 12400 Pawlowski Richard WTX 203 209.61 2003 Fire, Demolotion etc.
Nov-03 010 020 16472 Martin Road Holdings LimitWTX 203 39.55 2003 MPAC Clerical Error
Nov-03 010 150 11019 Sarginson Brian WTX 203 502.27 2003 Fire, Demolotion etc.
Nov-03 010 050 11600 Roman Catholic Episcopa WTX 203 77.75 2003 Property Became Exempt
Nov-03 010 150 11019 Sarginson Brian WTX 204 38.35 2002 Fire, Demolotion etc.
Nov-03 010 050 12400 Pawlowski Richard WTX204 216.62 2002 Fire, Demolotion etc.
~ Nov-03 010 110 18400 Struminger Henry WTX 204 241.61 2002 Fire, Demolotion etc.
t... Nov-03 010 120 11700 Prentice Shelly WTX 204 291.60 2002 Fire, Demolotion etc.
l)- Nov-03 010 070 08825 Soyka Tracey WTX204 229.11 2002 MPAC Clerical Error
Nov-03 010 120 11700 Prentice Shelly WTX 205 279.64 2001 Fire, Demolotion etc.
Nov-03 010 110 18400 Struminger Henry WTX 205 231.70 2001 Fire, Demolotion etc.
Nov-03 010 050 12400 Pawlowski Richard WTX 205 43.30 2001 Fire, Demolotion etc.
Nov-03 010 020 16966 West Bowmanville WTX 206 39.07 1998 MPAC Clerical Error
Nov-03 010 070 13200 656150 Ontario WTX 208 439.74 2002 Fire, Demolotion etc.
Nov-03 010 070 13200 656150 Ontario WTX 209 3,358.20 2003 Fire, Demolotion etc.
Nov-03 010 070 01500 Guatto Gino WTX 209 1,06463 2003 Fire, Demolotion etc.
Dec-03 010 060 03718 Municipality of Clarington WTX210 222.70 1998 Property Became Exempt
Dec-03 010 060 03718 Municipality of Clarlngton WTX211 238.00 1999 Property Became Exempt
Dec-03 010 060 03718 Municipality of Clarington WTX 212 86.27 2000 Property Became Exempt
Dec-03 010 110 03601 Transportation Ministry WTX212 1,029.01 2000 Fire, Demolotion etc.
Dec-03 010 060 03718 Municipality of Clarington WTX 213 283.64 2001 Property Became Exempt
Dec-03 010 110 03601 Transportation Ministry WTX 213 1,101.13 2001 Fire, Demolotion etc.
Dec-03 030 040 01420 Westlake Jack Aubrey WTX 213 503.36 2001 Fire, Demolotion etc.
Dec-03 010 060 03718 Municipality of Clarington WTX 214 295.77 2002 Property Became Exempt
Total Page 2 of 4 7,018.06 10,623.78
Write-Off Report 2003
(For the Period of - Sept 1 to December 31,2003)
Date
Roll Number
Person(s) Taxes
AdjlWTX
Ref. No.
Commercial Residential
Indusrial ete Farm
Managed Forest
Municipal Municipal
Year
Adjusted
For
Reason Claimed by
Applicant
Applicant
Number
Balance Forward from Page 2 7,018.06 10,62378
Dec-03 010 110 03601 Transportation Ministry wrx 214 1,148.21 2002 Fire, Demolotion etc.
Dec-03 030 040 01420 Westiake Jack Aubrey WTX 214 524.88 2002 Fire, Demolotion etc.
Dec-03 010 060 03718 Municipality of Clarington wrx 215 348.03 2003 Properly Became Exempt
Dec-03 010 110 03601 Transportation Ministry WTX215 1,189.73 2003 Fire, Demolotion etc.
Dec-03 010 150 19600 Arthur Schickedanz WTX 215 6349 2003 Fire, Demolotion etc.
Dec-03 020 040 02779 Jack Larry Gordon wrx 215 21.12 (14.25) 2003 Commericai to Residential Differ
Dee-03 030 040 01420 Westlake Jack Aubrey wrx215 597.19 2003 Fire, Demolotion etc.
Dec-03 020 060 18732 Amato Caterina WTX 216 513.27 2001 Severance/Consolidation
Dec-03 020 060 18737 Penak David WTX216 (513.27) 2001 Severance/Consolidation
Dec-03 010 010 08100 Chafe Linda wrx 216 202.89 2002 Severance/Consolidation
l Dec-03 010 010 08110 Pedretti Lugi WTX216 (202.89) 2002 Severance/Consolidation
c- Dec-Q3 010 020 18243 Atkinson Wendy WTX 216 155.71 2002 Severance/Consolidation
Dec-03 010 020 18244 Mountjoy Kimberly wrx 216 (155.71) 2002 Severance/Consolidation
Dec-03010 020 18243 Atkinson Wendy WTX216 462.85 2003 Severance/Consolidation
Dec-03 010 020 18244 Mounijoy Kimberly wrx 216 (462.85) 2003 Severance/Consolidation
Dee-03010 020 18241 Croft Paul wrx216 534.07 2003 Severance/Consolidation
Dec-03 010 020 18242 Bourgeois Matthew WTX 216 (534.07) 2003 Severance/Consolidation
Dec-03 030 120 11979 Saiata Preston Edward WTX 216 548.31 2003 Severance/Consolidation
Dec-03 030 120 11980 Shahshahani Francis Far WTX216 (548.31) 2003 Severance/Consolidation
Dec-03 010 060 17674 Drury William Joseph WTX 216 576.79 2003 Severance/Consolidation
Dec-03 010 060 17693 Golebiewski Michael wrx216 (576.79) 2003 Severance/Consolidation
Dec-03 010 060 17670 Legar Lisa Lynn WTX 216 583.91 2003 Severance/Consolidation
Dec-03010 060 17671 Brown Dale Robert WTX 216 (583.91) 2003 Severance/Consolidation
Dec-Q3 010 020 18249 Winslade Particia May WTX216 434.37 2003 Severance/Consolidation
Dee-03010 020 18250 Peddle Deborah WTX 216 (434.37) 2003 Severance/Consolidation
Dec-03 010 020 18245 Hayes Dvid WTX 216 434.37 2003 Severance/Consolidation
Dec-03 010 020 18246 Erb Leonard WTX216 (434 37) 2003 Severance/Consolidation
Total Page 3 of 4 9,377.12 12,143.12
Write-Off Report 2003
(For the Period of - Sept 1 to December 31,2003)
Dalo
Roll Number
Person(s) Taxes
AdjlWTX
Ref. No.
Applicant
Number
Commercial Residential
Indusrial ete Farm
Managed Forest
Municipal Municipal
Year
Adjusted
For
Reason Claimed by
Applicant
Balance Forward from Page 3 9,377.12 12,143.12
Dec-03 010 020 18247 T esselaar Jason WTX 216 434.37 2003 Severance/Consolidation
Dec-03010 020 18248 Cabildo Donald WTX216 (434.37) 2003 Severance/Consolidation
Dec-03 020 060 05479 Weber Stephen WTX216 152.58 2003 Severance/Consolidation
Dee-03 020 060 05478 Lawrence Catherine WTX 216 (152.58) 2003 Severance/Consolidation
l. Total Page 4 of 4 9,377.12 12,143.12
Grand Total To Be Written Off Not Including Minutes of Settlements
and ARB Decisions For the Period of September 1, 2003 to December 31, 2003
$
21,520,24
Write-Off Report 2004
(For the Period of - January 1 - January 31, 2004)
Date
Roll Number
Person(s) Taxes
AdjlWTX Commercial
Ref. No. Indus rial ete
Applicant
Number MunIcipal
Residential
Farm
Managed Forest
Municipal
Year
Adjusted
For
Reason Claimed by
Applicant
Jan-04 030 030 01800 Kelso Jeffrey WTX217 174.31 2002 Severance/Consolidation
Jan-04 030 030 01803 Clarington Municipality WTX217 (174.31) 2002 Severance/Consolidation
Jan-04 030 030 01800 Kelso Jeffrey WTX 217 844.54 2003 Severance/Consolidation
Jan-04 030 030 01803 Clarington Municipality WTX 217 (844.54) 2003 Severance/Consolidation
Jan-04 030 120 11969 1138337 Ontario Inc WTX 217 548.31 2003 Severance/Consolidation
Jan-04 030 120 11970 Ridley Jay WTX217 (548.31) 2003 Severance/Consolidation
Jan-04 030 120 11971 Bharaucha Darius WTX 217 548.31 2003 Severance/Consolidation
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t. Jan-04 030 120 11972 Polczer Helen WTX 217 (548.31) 2003 Severance/Consolidation
Jan-04 020 120 14500 Beatty Christopher WTX 217 683.29 2003 Severance/Consolidation
C' Jan-04 020 070 14502 Forsey Carla WTX217 (683.59) 2003 Severance/Consolidation
Jan-04 010 010 04300 Ceresmore Farms WTX218 1.97 2003 Fire, Demolotion etc.
Jan-04 010 060 15100 1413345 Ontario Inc. WTX 218 280.80 2003 Fire, Demolotion etc.
Jan-04 010 060 15100 1413345 Ontario Inc. WTX 219 295.77 2002 Fire, Demolotion etc.
Jan-04 010 060 15100 1413345 Ontario Inc. WTX 220 269.79 2001 Fire, Demolotion etc.
Jan-04 010 050 12400 Pawlowski Richard WTX 220 128.48 2001 Fire, Demolotion etc.
T olal Page 1 of 1 976.51
Grand Total To Be Written Off Not Including Minutes of Settlements $ 976.51
and ARB Decisions For the Period of January 1, 2004 to January 31, 2004 ~
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