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Home My WebLink AboutTR-7-95 THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON REPORT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE File## Date: February 6, 1995 Res. # Sy-Law## Report##: TR 7 95 File##: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended that the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report TR-7-95 be received; 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. BACKGROUND AND COMMENT: Pursuant to Sections 441, 442 and 443, Chapter M.45 of the Municipal Act R.S.O. 1990, a list of applications for cancellation, reduction or refund of taxes is presented to Committee for its review and approval. Effective January 1st, 1973, the Council rather than the Assessment Review Court 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 (Pursuant to Subsection 7 of Section 496 of the Municipal Act as enacted by Bill 206, 1971). 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 441 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 442 or 443, or of a decision of a judge of any court, that the taxes are uneolleetible. An application for a cancellation, reduction or refund may be made for one of the following reasons: a) commercial to residential tax differential b) real property becomes exempt 71 PELa D ,A PAPER RED-C THIS IS PRIED D RECYCLED PAPER TR-7-95 Page 2 c) fire, demolition or otherwise d) removal of a mobile unit e) inability to pay taxes because of sickness or extreme poverty f) gross or manifest clerical error g) business ceases to exist The 442 and the 443 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. The tax adjustments as seen in this report may appear high, but are appropriate. When the Assessment Roll is printed in late November for taxation in the following year, changes to the property after this date will not be reflected in the roll. For example: Any business which closes or relocates from early November to December 31 of the previous year will appear on the current Assessment Roll. Taxes are calculated based on the current Assessment Roll for the entire year. Therefore, a tax adjustment when calculated cancels the taxes for the months for which the taxes were levied, but the business premises not occupied. When a new business moves in much of the taxes which are adjusted are eventually recovered with an additional supplementary tax billing. In many instances there is a lapse in time before another business opens at that location. Therefore, new businesses in 1994 may not be assessed until the 1994 assessment roll is returned for 1995 taxation or until the 1995 supplementary billings. The total dollar value of the supplementary tax bills issued, as of December 31, 1994 is $820,307.00. This is up from 1993 when supplementaries totalled $583,445.21 for the entire year. The total amount of taxes to be written off, from October to December 31, 1994, due to Section 442 and 443 applications, as shown in this report totals $53,393.50. Of this total, the Municipality's share represents approximately $10,678.70. The total value of Section 442 and 443 applications at December 31, 1994 including this report is $211,699.63 with the Municipality representing approximately 20% or $42,339.93. For comparison the value of taxes written off under Section 442/443 at December 31, 1993, was $232,224.73 and $46,444.95 respectively. 718 TR-7-95 Page 3 Also reflected in the Municipality's write off account, but not included in this report are reductions due to Assessment Review Board, Ontario Municipal Board and Court Decisions. These write offs, because they are by court decision, are irreversible and final, and are therefore written off directly to the account and are not required to form part of this report. The Ridge Pine Park group decision, totalling $58,125, of which 20% is municipal responsibility, would be included in this category. In addition to this decision, there was an increase in the number of successful appeals by taxpayers in 1994. At December 31, 1994 this account (7007-X-252) had a balance of $74,418.88, which is greater than the 1994 budget amount of $70,000.00. The comparative account values at December 31, 1993 for this account were; a final balance of $62,673.44 and a budget value of $70,000.00. Respec submitted, Reviewed by, ari A. Marano, H.BSc., A.M.C.T., W.H. Stockwell, Treasurer. Chief Administrative Officer. MAM/RS/hjl Attachments �715 DN:RSCANCEL.TX2 Giuxm ........ ............ ..... . ............ .................. .. ........... .............. . ... ............ ............. . ....... ....... .......... $................................. . ......... ... .6 *.. .. ........................ :R 1: NO Or ......... .......... ............ .............................. ................. ..... .... ............ j� w .......I.................. .... .......... .. ........................... .. ........ ............ .............................................. ............. ............... 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Business Dealt; Rea1t ........... 1 010-100-16000-0000 Checchia, Antonio 233 Townline Road 985.56 1993- N/ house uninhabitable 1994 2 020-010-00900-0002 Altech Plastics 182 Wellington St W 43089.36 Prior N( out of business 1992- 1993- 1994 3 020-040-11900-0009 Standard Optical 30 King Street West 288.62 1994 N( out of business t/a Shorney's Optical 4 020-070-10300-0062 Somerscales, John & Mary 68 King Street East 257.04 1994 N/ reduced area for business t/a Travel Adventures 5 020-070-10900-0000 The Governing Council - 115 Church Street 279.99 1994 V, exempt Salvation Army in Canada 6 020-080-05400-0001 Martin, Beverly 108 King Street East 279.04 1993- reduced area for business t/a The Style Shoppe 1994 7 020-090-09900-0003 523651 Ontario Inc. 75 King Street East 151.32 1994 out of business t/a Luigi & Ted's Furniture Ltd. 020-090-09900-0007 523651 Ontario Inc. 75 King Street East 60.06 1994 N( out of business t/a Luigi & Ted's Furniture Ltd. . :.i.:.iii:.i'::.;t. o : iiiii:.iii;ii;.....: i.::.:i;.i.;.i::..i:::::::: ::i:::::::::: :U::St::z e:�.oo.o..r 1 t......:..:.:.......:...:......:.,..:..:.:.R .e..as�u t r.tt..�.b.e,.:o.rtP..&..........>..:...:...'...:;:....::...:..:..i.'. ...;i..:i..:;.i.;i...:i.:i.i.'i..:....i..;;:. i`3'........p..................... . ..... . .. ......... . MEN K+ gmmetled Comtx . ... : . $usiness Realty Realty 9 020-090-10600-0001 Sparks, Jonathan Paul 119 King Street East 96.66 1994 out of business t/a Sparks Vacuums New and Used 10 020-120-19888-0005 Schuster, Michael 71 Mearns Crt., Unit 1 1059.13 1994 out of business t/a The Boat Works 11 020-120-19888-0010 Schuster, Michael 71 Mearns Crt., Unit 1 97.73 1994 1/ out of business t/a The Boat Works (shared parking) 12 020-120-19888-0165 Tazure Publications Inc. 71 Mearns Avenue, 1167.43 1994 V, out of business Unit 19 13 020-120-19888-0170 Tazure Publications Inc. 71 Mearns Avenue, 88.55 1994 1/ out of business Unit 19 14 020-120-19888-0175 Property Valuators 71 Mearns Avenue, 367.26 1994 out of business Consulting Inc. Unit 22 15 020-120-19888-0180 Property Valuators 71 Mearns Avenue, 27.21 1994 out of business Consulting Inc. Unit 22 16 020-120-19890-0001 DFC Mechanical 79 Mearns Crt, Unit 1 893.92 1994 out of business Contractors Ltd. 17 020-120-19890-0002 DFC Mechanical 79 Mearns Crt., Unit 1 7.13 1993 1/ out of business Contractors Ltd. (shared parking) 1—il 020-120-19890-0003 821120 Ontario Inc. 79 Mearns Crt., Unit 2 380.20 1994 1/ out of business t/a Mette Plumbing a* „ . . :. . .: _..... _::.. .. .... NLY ... . Ta��s ;, . { ................ ............ rt D. sera .tzon .... :. :: ;.:.;::..:.;. Ar�ount .. 1Vo. _................... 1?............... Sehool....... ...........Rea o :: lim . +cant. ; :: of>B 11�1ne�S.. ; lP;:;.:;.;;.;;:.::.:: u : Ark::::>::::;:<.:<:. l?P.: ...........:::::::::::::::::::::: 1? ................................ ;::.::: wo Rcammehcled Coiarri. business Re�lt' Reap 19 020-120-19890-0004 821120 Ontario Inc. 79 Mearns Crt., Unit 2 27.60 1994 N/ out of business t/a Mette Plumbing (shared parking) 20 020-120-19891-0005 Selby, Carol 83 Mearns Crt. 349.23 1994 N/ reduced area for business t/a Active Bodies 21 020-120-19891-0006 Selby, Carol 83 Mearns Crt. 30.60 1994 1/ reduced area for business t/a Active Bodies (shared parking) 22 030-010-16100-0000 Laidlaw Waste Systems Con 1 N Pt Lot 11, 12 231.25 1994 1/ buildings demolished 23 030-010-22300-0000 Bell Canada Con 2 Pt Lot 8 84.78 1994 vacant portion 24 030-010-22300-0001 Bell Canada Con 2 Pt Lot 8 169.46 1994 vacant portion 25 030-030-05800-0000 Bell Canada Con 2 Pt N 1/2 of 188.41 1993 1/ vacant portion Lots 29 26 030-030-05800-0001 Bell Canada Con 2 Pt N 1/2 of 374.94 1993 1/ vacant portion Lot 29 27 030-030-20600-0001 Oleo Petroleum Inc. 3005 Hwy 115/35 232.26 1994 1/ out of business 28 030-030-20600-0004 The 115 Mousetrap Hwy. 115/35 146.01 1994 1/ out of business 29 030-030-37700-0000 VanDerWeer, John 1435 Durham Road 42 501.92 1994 1/ house demolished/silo removed 30 030-080-12400-0000 DeWitt, Bernard 4222 Con Road 4 73.20 1994 1/ house demolished 31 030-090-17200-0012 Thompson, John 5324 Main Street 200.18 1994 1/ out of business t/a The Clarke Connection I supplementary - $155.45 ,.: >: :::...; > ::: Gat Roil: Numb+ . ...:: . .. :. �?ero s;Twos :. ..:::::: a Loett e ,:..: . :;.::;::: . . sert .ttox ... .: ..... .. u o ....... ..... .:. :::: X. 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Rs� Ys P S Business ieait: Realt 32 030-100-04900-0000 Watson, Gordon 55 Mill Street N 17.03 1994 V commercial to residential rate 33 030-100-04900-0001 Watson Marine & Cycle 55 Mill Street 32.98 1994 V out of business 34 030-110-03000-0000 706212 Ontario Limited 789 King Street East 594.98 1994 commercial to residential rate 35 030-110-03000-0001 706212 Ontario Limited 789 King Street East 177.17 1994 1/ out of business t/a Newcastle Inn 36 030-130-12010-0004 Harman, Rick 282 King Street East 281.56 1994 out of business - t/a Newcastle Eatery 37 030-130-12010-0008 Harman, Rick 282 King Street East 56.62 1994 out of business t/a Newcastle Eatery 38 030-130-13000-0004 403903 Ontario Ltd. 54 King Street East 47.11 1994 1/ reduced are for business t/a Roots Hair Design 50,436.38 1870.76 1086.36 53393.50