HomeMy WebLinkAboutTR-9-91 TOWN OF NEWCASTLE
REPORT File # �—,2 7,
/A �s x
Res. #
-�. 6y-Law #
SING: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
DATE: January 21, 1991
REPORT #: TR-9-91 FILE #:
SU&ECT: 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-9-91 be received; and
2 . That the attached list of applications for cancellation,
reduction or refund of taxes be approved.
BACKGROUND AND COMMENT:
Pursuant to Section 495 and 496, Chapter 302 of the Municipal Act
R.S.O. 1980, a list of applications for cancellation, reduction or
refund of taxes is presented to Committee for its review and
approval.
Effective January lst, 1973, the Council rather than the Assessment
Review Court shall hear and dispose of every application not later
than the 31st day of March 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 495 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 496 or 496 (a) .
TR-9-91 Page 2
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
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 496 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
taxpayers 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
changes to the property after this date will not be reflected in the
roll.
For example: Any business which closes or relocates from November 15
to December 31 of the previous year will not 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
recovered with additional supplementary tax billing. In many instances
there is a lapse in time before another business opens at that location.
Therefore, new businesses may not be assessed until the final
supplementary billing in December or not until the 1990 assessment roll
is returned for 1991 taxation.
The total amount of taxes to be written off in this report is
$25,548.54 . Of this total, the Town's share represents $5,365 . 19 .
TR-9-91 Page 3
Respectfully submitted, Recommended for presentation
to the Committee
v-
ie A. Marano, Lawrence Rotseff,
Treasurer. Chief A ' strative Officer.
MAM/RS/ges
Attachment
tl 'J
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School Reason Claim by Appl.
No. Applicant Description, Recommended Support Treas. Report and
Type of Bus . Business IRealtyl .Res . IYearsi Recommendations
1 010-020-17200-0000 829426 Ontario Inc . 2379 Hwy No.2 166 .46 1990 P Building Demolished
2 010-020-17220-0000 838038 Ontario Inc . CON 1 PT LOT 16 1308. 72 1990 P House Demolished
NOW RP 1OR2142 PART 1 S
3 010-020-17230-0000 838038 Ontario Inc . CON 1 PT LOT 16 467 . 81 1990 P House Demolished
NOW RP 1OR1942 PART 2,3 S
4 010-020-17240-0000 838038 Ontario Inc . CON 1 PT LOT 16 794 . 99 1990 P House Demolished
NOW RP 10R1942 PART 1 S
5 010-050-16200-0000 Richard H. Gay 2715 Courtice Rd 657 .25 1990 P Building Demolished
Holdings Ltd.
6 010-050-22600-0002 Ali Sultan CON 2 PT LOT 30 192 . 38 1990 P Out of Business
T/A Town's Draperies FIRST FLOOR STORE Supplementary issued
for $381. 02
7 010-050-23800-0001 Allstar Mower CON 2 N 1438 .52 1990 P Out of Business
PT LOT 30 Supplementary issued
for $105 . 02
8 010-060-15006-0000 Mark & Pamela 2 Robert Adams Drive 163 .45 1990 P Assessment Office
Mainguy Clerical Error
9 010-060-18576-0000 Town of Newcastle Auburn Lane 7 . 70 1990 P Now Exempt
10 010-070-12800-0010 Fantasy Flowers 1415 King St.E. 1920. 61 1989 P Out of Business
1990
11 010-070-12800-0020 Claudettes 1415 King St.E. 54 . 15 1990 P Reduced Space of
Premises used for
Business
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School Reason Claim by Appl.
No. Applicant Description, Recommended Support Treas . Report and
Type of Bus . Business IRealtyl Res . (Years Recommendations
12 010-070-12800-0025 Claudettes 1415 King St.E. 5 .85 1990 P Reduce Space of
Premises used for
Business
13 010-100-06511-0000 Aristide & Anna 7 Gearings Lane 935. 70 1990 S Assessment Office
Russo Clerical Error
Supplementary issued
for $1641. 31
14 010-100-10015-0000 John Fregonese 33 Hartsfield Dr. 136 .21 1990 P Assessment Office
Clerical Error
15 010-100-11000-0000 Madeleine Sohy 78 Varcoe Rd. 24 . 02 1990 P Change from
Residential
to Commercial
-° Assessment
16 010-100-11000-0002 HFS Associates 78 Varcoe Rd. 71.22 1990 P Out of Business
17 010-110-18020-0000 Sheldon Drysdale 2695 Concession 167 . 74 1990 P Change from
Rd. 8 Commercial to
Residential
Assessment
18 010-120-04300-0000 Lloyd & Betty 5193 Old Scugog Rd. 27 . 60 1990 P Building Demolished
Barnes
19 010-120-14100-0001 Freddy's Kustom CON 5 PT LOT 18, 227 .56 1990 P Out of Business
Auto Ltd. 19
20 010-150-25600-0000 Nycan Properties Ltd. 74 Darlington St. 275 . 98 1990 P Building Demolished
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment ISchool I Reason Claim by Appl.
No. Applicant Description, Recommended Support Treas . Report and
Type of Bus . Business IRealtyl Res. IYearsi Recommendations
21 010-160-22200-0000 James & Joan Brooks 1770 Concession Rd. 353. 99 1990 P House Demolished
#9 Supplementary issued
for $597 .37
22 020-040-03186-0004 Cherway Restaurant 110 Waverly Rd. 403 .99 1990 P Out of Business
Supplementary issued
for $799 .56
23 020-040-03186-0017 J & L Sports 110 Waverly Rd. 71. 03 1990 P Out of Business
Supplementary issued
for $169 . 73
24 020-040-03186-0018 J & L Sports 110 Waverly Rd. 25 .24 1990 P Out of Business
Supplementary issued
for $30 . 04
25 020-040-09900-0005 Dykstra's 77 King St. W. 873.41 1990 P Out of Business
Delicatessen Supplementary issued
for $700 .60
26 020-040-13700-0004 VanDyk Real Estate 181 Church St. 351.22 1990 P Out of Business
Limited Bowmanville Supplementary issued
for $242 .59
27 020-040-13700-0005 Grant's Soft Laser 181 Church St. 282 . 16 1990 P Out of Business
Inc . Bowmanville Supplementary issued
for $483 .99
28 020-060-16121-0000 Town of Newcastle Barley Mill Cres . 26 .50 1990 P Now Exempt
29 020-070-00600-0001 Specialty Paper 63 Temperance St. 214 . 75 1990 P Out of Business
Products
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School Reason Claim by Appl.
No. Applicant Description, Recommended Support Treas . Report and
Type of Bus . Business IRealtyl Res . IYears Recommendations
30 020-080-06100-0019 770741 Ontario Ltd. 136 King St. E. 342 .25 1990 P Out of Business
T/A Bun King Bakery Bowmanville
31 020-080-06100-0020 770741 Ontario Ltd. 136 King St. E. 66 .58 1990 P Out of Business
T/A Bun King Bakery Bowmanville
32 020-080-06100-0021 770741 Ontario Ltd. 136 King St. E. 170. 00 1990 P Out of Business
T/A Bun King Bakery Bowmanville
33 020-080-06100-0022 770741 Ontario Ltd. 136 King St. E. 70. 73 1990 P Out of Business
T/A Bun King Bakery Bowmanville
34 020-090-00900-0002 Mothersill Printing 7 Division St. 211. 83 1990 P Out of Business
(moved to 182
Wellington St. )
4 35 020-090-08000-0009 Bill Rows 19 Temperance St. 105. 68 1990 P Out Of Business
T/A Diamonds Dugout
36 020-090-08000-0009 Bowmanville Fishery 19 Temperance St. 348 . 12 1990 P Out of Business
Supplementary Issued
for $105. 68
37 020-090-11300-0002 Robert & Bonnie 137 King St. E. 284 . 76 1990 P Out of Business
Parkinson
38 020-090-11800-0002 770773 Ontario Ltd. 147 King St. E. 95.24 1990 P Out of Business
T/A Aleen's Beauty Salon
39 020-120-19917-0002 Charterways 241 Simpson Ave 886 . 91 1990 P Out of Business
Transportation Supplementary issued
for $2,035 . 07
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School I Reason Claim by Appl .
No. Applicant Description, Recommended Support Treas . Report and
Type of Bus . Business IRealtyl Res . IYearsi Recommendations
40 020-130-00502-0000 Port Hope Ready Mix CON BF PT LOT 10 175. 95 1990 P Building Demolished
Supplementary issued
for $3, 699 . 31
41 030-040-13110-0000 Vanhaverbeke Farms CON 7 PT LOT 4 667 . 37 1990 P Assessment Office
Clerical Error
42 030-080-07400-0000 Robert Manina 4396 Gilmore Road 122 .25 1990 P Buildings Demolished
43 030-090-02000-0000 601674 Ontario Ltd. 9 Cobbledick St. 1206 . 76 1990 P Change from
Commercial to
Residential
Assessment
44 030-090-02000-0001 601674 Ontario Ltd. 9 Cobbledick St. 4602 . 10 1990 P Out Of Business
45 030-090-02000-0002 601674 Ontario Ltd. 9 Cobbledick St. 99 .45 1990 P Out Of Business
46 030-090-16300-0002 Double D Gifts & Main St. 86 . 71 1990 P Assessment Office
Crafts Orono Clerical Error
Supplementary Issued
for $97 .28
47 030-090-16300-0003 Wendy B's Main St. 208 . 63 1990 P Out Of Business
Orono
48 030-100-10700-0000 David Brown 5521 Main St. 236 . 95 1990 P Damaged by Fire
Claim Roll Number Person(s) Taxes, Location Amount of Tax Assessment School Reason Claim by Appl.
No. Applicant Description, Recommended Support Treas. Report and
Type of Bus. Business IRealtyl Res . IYears Recommendations
49 030-120-09360-0000 Town of Newcastle Foster Creek Dr. 11. 84 1990 P Now Exempt
50 030-120-11400-0000 Ceresdale Fertilizer CON 1 PT LOT 370 . 97 1990 P Change from
29, 30 Commercial to
Residential
Assessment
51 030-120-11400-0001 Ceresdale Fertilizer CON 1 PT LOT 741. 78 1990 P Out of Business
29, 30
52 030-130-12010-0002 Double D Meats Ltd. 282 King St. E. 325.23 1990 P Out Of Business
53 030-130-12010-0006 Double D Meats Ltd. 282 King St. E. 54 . 15 1990 P Out of Business
54 030-130-13600-0001 Fat Daddys Pizza 20 King St. E. 2117 . 16 1989 P Out of Business
1990 Supplementary Issued
for $103 . 63
55 030-130-13800-0004 Country Creations King St. E. NIS 225. 71 1990 P Out of Business
Supplementary Issued
for $89 .22
56 030-130-14400-0000 Canada Post 108 King St. 67 . 22 1990 P Exempt Property
GRAND TOTAL $ 25,548.54