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Home My WebLink AboutFND-001-02 ." CI~i!JglOn REPORT FINANCE DEPARTMENT Date: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE MONDAY, JANUARY 7, 2002 Resolution #:6/il- 0<%-0;2..., FND-001-02 File#: Fif-7 fJl By-Iaw#: Meeting: Report #: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended to Council the following: 1. THAT Report FND-001-02 be received; and 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. Submitted by: Reviewed by~A- ~ ~ Franklin Wu Chief Administrative Officer NMT/MWF/hjl 13 G 1 ~ REPORT NO.: FND-001-02 PAGE 2 BACKGROUND 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. Section 442(12) 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 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 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 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 total amount of taxes to be written off, for July to November 30, 2001, as shown in this report total $12,983.13. This total represents the Municipality's share only. For comparison the values of taxes written off under Section 442 and 443 at December 31, 2000 was $43,255.69 for the municipal portion only. 13D2 , REPORT NO.: FND-001-02 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. This includes minutes of settlement for assessment appeals. This also includes the Municipality's share of post-cut-off capping adjustments. This report covers July to November 2001. A final report will be provided at year end with comparative values from prior years. Attachment: Write-Off Report July to November 2001 CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-0608 1303 # li "ll~ E C ]] (.)0. 6:- j !h ~ - ~ :! ~i ~~"ll:;; -"iSle 11&.2i II :i~ i- ~I Ii ~ ! 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