HomeMy WebLinkAboutTR-78-84 z,
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CORPORATION OF THE TOWN OF NEWCASTLE
TREASURY DEPARTMENT K. CAMPBELL, C.A.,TREASURER
40 TEMPERANCE STREET TEL.(416) 623°3379
BOWMANVILLE, ONTARIO
LiC 3A6
REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MEETING OF SEPTEMBER 17, 1984
REPORT NO. : TR-78-84
SUBJECT: REQUEST FOR A REDUCTION IN PROPERTY ASSESSMENT AND
REFUND OF TAXES MRS. DOROTHY STARK
RECOMMENDATION:
It is respectfully recommended that the General Purpose and
Administrative Committee recommend to Council the following:
1. That this report be received, and
2. That Mrs. Dorothy Stark's request for prior
year's reassessment be denied as this is a
Provincial matter.
3. That a copy of this report be forwarded to Mrs.
Stark to explain the position.
BACKGROUND & COMMENT:
On July 13, 1984, a letter was received from Mrs. Stark
addressed to the Mayor amd members of Council, the contents of
which letter are self-explanatory and is attached for your
review.
TR-78-84
2 -
Investigation of the assessment roll shows that the subject
property is located in concession 5 being part of lot 8, now
registered plan 1O11829, Part 1 and consists of a one acre
parcel, with 165' frontage formerly situated in the Township of
Clarke now the Town of Newcastle.
The following information has been extracted from previous
assessment rolls and shows both the assessed and market values
of the property from 1979 to 1984 inclusive.
CODE ASSESSMENT YEAR MARKET VALUE
F.L. $14 1984 $400
R.P. $1000 1983 $20,000
R.P. $1000 1982 $20,000
V.L. $1000 1981 $20,000
R.P. $1000 1980 $20,000
R.P. $1000 1979 $20,000
From the above, it can be seen that these values have remained
constant from 1979 to 1983 inclusive. In 1984 the property
classification was changed by the assessment office from
residential public to farmland which has resulted in the
assessed value being reduced to $14.00 and the market value to
$400.00. Also, it is to be noted that an appeal was launched
against the assessment of $1000 in 1980 and that the appeal was
denied.
TR-78-84
- 3 -
The property owner believes that this reassessment should also
apply to prior years and is therefore requesting members of
Council to reduce her property assessment under Section 496 of
the Municipal Act, presumably under sub-section Of) which
reads as follows:
(1)" an application to the council for the cancellation,
reduction or refund of taxes levied in the year in respect of
which the application is made may be made by any person,
(f) who is overcharged by reason of any gross or manifest error
that is a clerical error, the transposition of figures, a
typographical error or similar type of error, but not an error
in judgement in making the assessment upon which the taxes have
been levied." Copy of Section 496 is attached.
In view of the above, it is the opinion of staff that an appeal
cannot be considered since an error in judgement in making the
assessment is a Provincial matter and only the Province has the
authority to hear appeals in reference to assessments.
Respectfully submitted,
John R. Blanchard,
Deputy-Treasurer.
*gf
attachment
4 Q ( f ) (J ) MUNICIPAL Chap. 302 363
11ISC E_LLANE10US
Where the treasurCr ascertains that. CCrt,).ln Uneollectable
taxes
are• unrbl)ectablc, he sliall recommend to the council
.hat such outstarid-in g taxes be struck off the roll, and the
ouncil maNI direct tf�,i�easurer to strike such taxes off the
,0H.
\ the trea�rurer III Taxes
(2) Notwithstanding Srll)seCtlon� (1), uncoll(tctable
strike from the roll taxes that by reason of'a-decision under section I)y reason
of court
496, or of a decision of a judge of any- court -are uncollect_ decision
able. R.S.O. 1980, c. 302, s. 495.
49(i.—(1) An application to the council for the can- Cancellations,
reductions,
collation, reduction or refund of taxes levied in the y ear in re funds,etc.,
respect of which the application is made may be made by
any person,
(a) in respect of real property liable to taxation at
the rate levied on commercial assessment as defined in
the Ontario Unconditional Grants Act that has ceased to R.S.O. 1980,
be real property that would be liable to be taxed at such c 359
rate; or
(b) in respect of real property that has become exempt
from taxation during the year or during the preceding
year after the return of the assessment roll ; or
(c) in respect of a building that during the year or during the
preceding year after the return of the assessment roll,
(i) was razed by fire, demolition or otherwise, or
(ii) was damaged by fire, demolition or otherwise so
as to render it substantially unusable for the
purposes for which it was used immediately prior
to the damage; or
(d) in respect of a mobile unit that was removed from
the municipality during the year or during the
preceding year after the return of the assessment
roll; or
(e) who is unable to pay taxes because of sickness or
extreme poverty; or
(f) who is overcharged by reason of any gross or
manifest error that is a clerical error, the trans-
position of figures, a typographical error or similar
A'At, sec. 496
(1) (f)
t}•pe of error, but not an error in judgment 3Cd�
making the assessment upon which the gment ir�
P taxes have
been levied; or
(g) liable for business tax who has not carried on fl
business for the whole year, except where the
business was intended to be or was capable of bein g
carried on during a part of the year only,
not carried on for a period of less than three months
during the year by reason of repairs to or renovations
of the premises in which the business was carried
Oil.
By-law to (2) 'file council may, by by-law passed on or before the
provide for +
exercise by 31st day of December in an year, provide that the Assess-
Assessment
Review Court ment Review Court shall exercise the functions of the
of
counc il council under subsections (7), (12) and (22) and any such by-law
of council
shall apply to applications made in and after the year in which
such by-law is passed and shall continue so to apply until repealed.
Certified (3) The clerk of the municipality shall forthwith for-
copies of
by-law to ward certified copies of any by-law passed under sub-
regional
registrar and section (2) and of anc by-law passed repealing an such
assessment y
commis- by-law to the regional registrar of the Assessment Review Court
sinner and to the assessment commissioner.
Time
m kingr (4) The application may be made at any time during
application the year in respect of which the application is made and
until the 28th day of February in the following year and
notice in writing of the application shall be given to the
clerk of the municipality who shall, if the municipality has
passed a by-law under subsection (2), forthwith forward
such notice to the regional registrar of the Assessment
Review Court and the regional registrar shall in turn forth-
with forward a copy of such notice to the assessment com-
missioner.
Notice of (3) Notice
hearing of any hearing by the council under this
section shall be given by mail by the clerk of the municipality
to the applicant not less than fourteen clays before the
date upon which the application is to be dealt with by the
council. ;
by clerk (6) Where anv• person who is entitled to apply for the
cancellation, reduction or refund of tries under clause(1)(f)or(g)
fails to apply, the clerk Of the municipality may apply in his stead
and the pro\•isioils Of this section apply with I'
modifica-
tiOilS to Such application.
Sec'. -196 (11) MUNICIPAL Chap. 302 365
(7) Where the council has not passed a by-law under Powers of
subsection (2), the council, subject to such restrictions and council
limitations as are contained in this section, may reject the
application or,
(a) where the taxes have not been paid, cancel the
whole of the taxes or reduce the taxes; or
(b) where the taxes have been paid in full, order a
refund of the whole of the taxes or any part thereof;
or
(c) where the taxes have been paid in part, order a
refund of the whole of the taxes paid or any part
E thereof and reduce or cancel the portion of the taxes
I
unpaid.
(8) Where a council or the Assessment Review Court has made Restoration
of taxes
a decision in any year under subsection (7) to cancel, refund or to tai; roll
reduce taxes for that year in respect of a building mentioned in
clause (1) (c) and where subsequently the council or the
:assessment Review Court, as the case may be, is satisfied that the
building has been reconstructed or repaired and has been returned
to use prior to the end of that year, the council or the Assessment
Review Court, as the case may be, may direct that such portion as
it considers appropriate of the tax reduction or of the taxes that
were cancelled or refunded be restored to the collector's roll as
taxes owing for that year and such a direction may be made at any
time up to the 28th day of February of the immediately following
rear.
(9) No direction shall be made under subsection (8) in respect Ri'ditnt"
Of taxes on any building without first affording an opportunity to
be heard to any person who, according to the collector's roll,
would be chargeable for the taxes if a portion thereof were restored
to the collector's roll.
(10) The provisions of this section respecting an appeal of a .'.i'i)eal.s
decision made under subsection (7) apply with necessary modifi-
cations to a direction made under subsection (8).
(11) Taxes restored to a collector's roll for any year pursuant to Pa"n,ent
a direction made under subsection (8) shall, upon notice to the
Person chargeable therewith, become payable as part of the next
installment of taxes payable by that person in that year following
y the giving of a notice or demand therefor and where no installment
remains payable in the year following the giving of the notice or
demand or where the notice or demand is given in the next
following year, the taxes mentioned in the notice shall become due
and payable or in arrears, as the case may be, on the fifteenth day
1
1
600 Chap. 302 MUNICIPAL Sec. 496 (11)
J. 30
following the giving of the notice or demand, and where the notice
or demand was given in the next following year interest added
under section 412 shall accrue from the date that the taxes became 'r
due and payable, or in arrears, and not from the 31st day of
December of the year in which the taxes were levied.
Hearing and (12) Subject to subsection (13), the council shall hear and
disposition
dispose of every application not later than the 30th day of April in s
the year following the year in respect of which the application is
made and the clerk of the municipality shall thereupon cause
notice of the decision in such application to be given by mail to the
persons to whom notice of the hearing of such application was
given and such notice shall state thereon that such decision may be
appealed to the Assessment Review Court within fourteen days of
the mailing of such notice.
Idem (13) Where the council has passed a by-law under sub-
section (2), the Assessment Review Court shall hear and
dispose of every application not later than the 30th day of April in S
the year following the year in respect of which the application is
made.
Appeals (14) An appeal may be had to the Assessment Review
Court by the applicant from the decision of the council or
where the council has omitted, neglected or refused to hear
or dispose of an application under this section, and such
appeal shall be a hearing de novo.
Notice of (15) The person appealing shall personally or by his
appeal
agent send a written notice of appeal to the regional registrar
of the Assessment Review Court, within fourteen days after
notice of the decision of the council has been given by the r
clerk of the municipality under subsection(12), or, within fourteen
days after the 30th day of April, where the council has omitted,
neglected or refused to deal with an application under this sec-
tion.
Notice of (16) Notice of any hearing by the Assessment Review 1
hearing by
Assessment Court under this section shall be given by mail by the
courtw regional registrar of the Assessment Review Court to the '
clerk of the municipality and to the applicant not less than
fourteen days before the date upon which the application is to
be dealt with by the court.
Powers of (17) The Assessment Review Court shall have, with
Assessment
Review court respect to hearings or appeals under this section, the same
powers as the council has under subsection (7).
Sec. 496 (23) MUNICIPAL Chap. 302 367 (d�
(18) Notice of the decision of the Assessment Review /
Notice of
Court shall be given by the regional .registrar of the Assess-Agsessment
ment Review Court by mail to the persons to whom notice Review Court
of the hearing of such application was given, and such notice
shall state therein that such decision may be appealed to the
county judge within fourteen days of the mailing of such
notice.
(19) An appeal may be had to the county judge by the Appeal
applicant or the municipality from the decision of the Judgenty
Assessment Review Court or where the Assessment Review
Court has omitted, neglected or refused to hear or dispose
of an application or appeal under this section and such
appeal shall be a hearing de novo and the provisions of
subsections.42 (3), (4), (6), (7) and (8) of the Assessment Act apply R.S.O. 1980,
with necessary modifications. c. 31
(20) The person appealing shall personally or by his Notice of
agent send a written notice of appeal to the regional registrar oonn alto dge
of the Assessment Review Court and a copy thereof to the
municipal clerk, within fourteen days after notice of the
" decision of the Assessment Review Court has been given by
the regional registrar of the Assessment Review Court under
subsection (18), provided that where the municipality appeals
' it shall send a copy of the notice of appeal to all persons
interested in accordance with this subsection.
�i
(21) An appeal may be had to the Municipal Board from a Appeals to
decision of the county judge under subsection (19) and the o.M.B.
provisions of section 47 of the Assessment Act apply with
necessary modifications.
(22) Where a person makes application for the cancella- occu ant
may
tion, reduction or refund of taxes in respect of business required
' re uired
assessment or assessment. under subsection 7 (3) of pap of
the 'Issessment Act, the council or tl-je Assessment Review taxes
Court, as the case may be, on notice to any person who
occupied the premises and carried on business for the whole
or any part of the period in respect of which the application
is made, may direct that a proper proportion of the taxes be
levied against such person for the time during which such
person was in occupation although the name of such person
does not appear on the assessment roll in respect of such
Premises, and in determining the amount payable regard
shall be had to the nature of the business carried on.
s
(23) A cancellation, reduction or refund under clause (1) (b) lion r
shall be for a proportionate part of the ta);es based on the number tionatation,
Of months in the year (luring which the exemption existed, refund,etc.
r:
...,,....,.. �.. sec.
6 (24) 00
idem (24) A cancellation, reduction or refund under clause 3
cL
(1) (c) shall be for a proportionate part of the taxes
based on the number of months in the year or years after
the building was razed in respect of which taxes were levied.
Notice of
decision to (25) A copy of each notice of decision referred to in
assessment subsections (12) and (18) shall be sent by mail to the assess-
commis-
stoner merrt commissioner by the clerk of the municipality or the
regional registrar of the Assessment Review Court, as the j
case nmy be, at the same time as the notice of decision is
given under subsections (12) and (18), provided that failure +
to send such copy to the assessment commissioner shall not r
invalidate any proceedings taken under this section. R.S.O.
1980, c. 302, s. 496.
Recom-
mendatio❑ t��•—(1) The treasurer may by filing a notice of the
forincrease recomm ndation with the clerk of the municipality recom-
of taxes where
gross error mend to he council that the taxes levied against any per-
son be inc aced in the year in which the recommendation
is made, wh e he ascertains that such person has been
undercharged b reason of any gross or manifest error that
is a clerical er r, the transposition of figures, a typo-
graphical error or -imilar type of error, but. not an error in
judgment in makin the assessment upoi}%which the taxes
have been levied.
By-law to (2) Where the council has passed a by-law under sub-
provide for 1
exercise by section 496 (2) the counci may by" the same by-law or b a
Assessment ry •
Review Court subsequent by-law provide t t the Assessment Review Court
ofcou ciil shall exercise the functions of th -council under subsection(5) and
where a subsequent by-law is piss d, the clerk of the municipality
shall forthwith forward a certified c py thereof and of any by-law
passed repealing any such by-law to ie regional registrar of the �.
Assessment Review Cou4' and to the *sessment commissioner.
Notices (3) Where the council has provide that the Assess-
be forwarded ment Review Court shall exercise the func 'ons of the council
reg
istrarai as referred to in subsection (2), the clerk o the municipality
and to
assessment shall forthwith.-'forward to the registrar of he Assessment
commis- Review Court, as they are received by him rom time to
stoner s
time, all notices filed under subsection (2) and he regional
registrar- shall in turn forthwith forward a co}ix of such
notices to the assessment commissioner and the ovisions ,{
Of subsections (4), (5), (6), (7) and (8) shall not apply to the ecom- {
mendAtions to which such notices relate.
Notice of (4) Notice of the recommendation and of the date up
recom-
mendation which it is to be dealt with by the council shall be given\,
July 12, 1984. RECEIVED
Dear Mr. Rickard and Coy ncil Mw.. bers. UL 13 1''
A gentleman from the Assessment Office in Whitby visited
my home and said 1 could not appeal my previous year' s assessments
because of a six month appeal date. fie said there was no sense
going to the Appeal Court because of the same reason. He did
advise me to appeal to Council of the Town of Newcastle under
:section 496 of the Municipal Act.
My lot was severed from my farm in 19'19 and assessed as
residential , which I appealed but was told I wasn't farming
that lot. Well, you don' t cultivate new trefoil which I had
planted previously, you either cut it for hay or pasture cattle
on it. Fortunately, in 1983 they saw us working up the lower
fields and changed the assessment tofarm. Why wouldn' t they
believe me for the previous years when they have now changed
it to farm assessment , that it always was'
I request Council , under the above noted section of the
Municipal Act , to reduce my assessment fbr previous years
on the lot, reduce my taxes accordingly and make any adjustments
in my favour.
When 1 build a house on my lot, I will ,ladly pay the
residental taxes.
Thank you,
Mrs. Dorothy Stark
R.R.l ,
Newtonville, Ontario ,
LJA 1HO
Kf�M.D � CORPORATION OF THE TOWN OF NEWCASTLE
OFFICE OF THE TOWN CLERK
�.•,' TELEPHONE 623-3379
40 TEMPERANCE STREET
�. BOWMAN L1 ILLE, ONTARIO
September 25, 1984
Mrs. Dorothy Stark
R.R.#1
Newtonville, Ontario
LOA 1 HO
Dear Mrs. Stark
Re: Property Assessment Reduction
Our File: 10.57.3
At the meeting held on September 24, 1984, Council adopted the
following recommendation:
Mrs. Dorothy Stark's request for prior years ' reassessment
be denied as this is a Provincial matter;
A copy of this report be forwarded to Mrs. Stark to explain
the position and it be suggested that she contact her
provincial Member of Parliament for assistance in resolving
her problem.
Attached is a copy of the report.
Yours very truly
Gertrude E. Gray, A.M.C.T.
Deputy Clerk
GEG/pp
ATTACH:
c.c. J. Blanchard
Deputy Treasurer