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, . .GENeRAl PURPOSEAND,~.l'AAT!ONCOMMrriEE
MONDAy JUNE 3, 2002' RJIIIotutJon,uI1-;2f,).-():2-
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THAT Report FNo.oo9-02 be r_,~_ '
2., THAT the~ listofapp~!.,"1lJ _11". ~or reftmdof
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REPORT NO;: FNO..o09"()2
PAGe 2
&A:CKGROUND
Pursuant to Sections 441,442 and 443,ChapterM,45 ofthe Municipal ActR.S.O: 1990,
a list of app1i~tions. for cancellation, red~l!lI'refund of taxes is p.resented to
COmmittee for its review and approval.
S~oh 442( 12) indicates that the Council$hajJbear and dispose of every application
not later~fl the 30th day of April in theY~r~wif'lg the year in respect of which the
application is made. The last day for maki~~tion for the previous year's tax
reduction is the 28th day of February in ttIe'~ year.
More specifically, under Section 441, the TlteaI~r shall recommend to Council that
outstanding taxes be striCk.$n from the roll. To strike taxes from thill roll it must be by
reason of a deci$ionunder Section 442 or 44& or Ofa decision of a judge of any court
or that the taxes are uncollectible.
An:;lpplication for a cancellation, reductiQnpr_nd may be ma~ for one of the
follQWingrea$Ons:
. CeaSed to be liable to be taxed atrab;)itwas;
. real property becomes exempt;
. razed by fire, demolition or otherwise;
· damaged by fire, demolition or othe~~$UbstantiaIlY unusable)
. removal of lilmobile unit;
. · sickness or extreme poverty;
. gross or mSf\ifest clerical error; and .
· repairs/rillnov~QOS preventing norm.h~of period of 3 months.
The 442 and the 443 process begins wMn ~~jCation is prepared by either the
Regional ASSf!ssment Office or the T8J(Dept,~. The neighboumood asseSSQr will
perform an on-site inspection of the property, "be 8$Sessor will verify the reason for the
~ication, the period of time, for which the.l'elief is claimed, and the amount and
type Of assessment that is affected. The ~tionis then sent back to the Tax
Departmentwhere the actual tax adjustmentiS.C$lcuIated and the taxpayer's account
;!ldjusted.
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The total amount Of taxes to be writt$n off.~~mber 2001, asshQwn in Attachment
"A", totals $1 ,787.08. The total for the 2OQ1CEltendar year is $20,996.72. This total
represents the Municipality's share only. f'or~rison the values of taxes written off
uncJer Section 442 and 443 at December 31',2\)00 was $43.255.69 for the municipal
portion only.
1:S02
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REPORT NO.: FND-009..o2
PAGE 3
Also included in this report as AltachmElllt"B"' ~Z002 write:-effs for January to May,
totalling $6;520.67 for the municipal portion.
~oreflectedinthe Municipality's write-Off ~flt, but not included in this report are
t~otions due to Assessment Review BoarditCmtariO MunicipalBoarcl and Court
. ~s. These write-offs, because they ~.l)Y COLlrt deciSKm, are irreversible and
final, and .aretherefore written off directlytP~l:JCCOIJnt and are not required to form part
Of this report. This includes minutes of~ttfclr assessment appeals. At
December 31, 2001, this account (7007.X~~lhad a balance of$317,495.43, which is
greater than the. 2001 budget amount Of $9O.~.OO. . This is higher than 2000 due to the
catch-up of 1998 to 2000 appeals bac~-~theARB for properties in the capped
cJasses and significant 2001 appeals dueto./reassessment year. This alsoincllJdes
the Municlpallty's share of post-cut:-eff cappingadiustments. These are signifICant and
. if;l(:ludenElWconstruction tax adjustmentstl1at.... not permitted to be funded through the
clawback mechanism. The comparative ~valuesat December 3f, 2000 for this
account were a final balance of $272.251.27@f;ldaPu<tget value Of $90.000.00.
Attachments:
Attachment W - Write-Off Report Dec:ernb'r~1
Attachment."S" - Write-Off Report Ja~to"Y 2002
CORfi'O~QF THE MUNICIPALITY OF CLAJi!lNGTON
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