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Home My WebLink AboutFND-001-01 . CI~-!llglon REPORT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE6f:J,,4_ r.'Ib--tJj SEPTEMBER 4, 2001 FND-001-01 File#~. By-law # Date: Report #: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended the General Purpose and Administration Committee recommend to Council the following: 1. THAT Report FND-001-01 be received; and 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. Attachment #1 Write Off Report for 2001 (January 1 to June 30) Reviewed by:Q~~ .A. Franklin Wu, M.C.I.P. Chief Administrative Officer NT/MWF/hjl CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905) 623-3379 F (905) 623-0608 943 . REPORT NO.: FND-001-01 PAGE 2 BACKGROUND AND COMMENT Pursuant to Sections 441, 442 and 443, Chapter MA5 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; . inability to pay taxes because of sickness or extreme poverty; . gross or manifest clerical error; . repairs/renovations preventing normal use of period of 3 months; and . 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 total amount of taxes to be written off, for January to June 30, 2001, as shown in this report total $6,226.51. 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. .... 944 -, REPORT NO.: FND-001-01 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 January to June 2001. A final report will be provided at year end with comparative values from prior years. 945 ... WTX01rp Write-Off Report 2001 Date Roll Number Applicant's Taxes AdjIWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial ate Farm Adjusted Applicant Number Managed Forest For Municipal Municipal Portion Portion 1 Jan-01 030 070 12400 Bradley, Larry WTX 68 19.54 1998 Fire,Demolition, etc.... 2 Jan-01 030 070 12400 Bradley, Larry WTX 68 20.88 1999 Fire,Demolition, etc.... 3 Jan-01 030 070 12400 Bradley, Larry WTX 68 21.04 2000 Fire,Demolition, etc.... 4 Jan-01 030 030 40130 Ridge Pine Park Inc WTX 68 59.35 2000 Fire,Demolition, etc.... 5 Jan-01 020 130 11500 Municipality of Clarington WTX 68 324.05 2000 Fire,Demolition, etc.... 6 Jan-01 020 090 10700 Kamarinos, Mary WTX 69 348.90 (248.06) 2000 Com to Res Differential 7 Jan-01 030 090 18600 Brown, Ray WTX 69 127.22 (85.85) 2000 Com to Res Differential 8 Jan-01 030 050 14283 Wakefield, Beverly WTX 69 75.n (51.13) 2000 Com to Res Differential 9 Jan-01 030 050 15210 Hegan, Patrick WTX 69 104.47 (70.49) 1998 Com to Res Differential 10 Jan-01 030 030 55000 Walmsley. Beverley WTX 69 101.03 (68.18) 2000 Com to Res Differential 11 Jan-01 030 030 55000 Walmsley, Beverley WTX 69 18.95 (12.79) 1999 Com to Res Differential 12 Jan-01 020 090 10700 Kamarinos, Mary WTX 69 346.16 (233.59) 1999 Com to Res Differential 13 Jan-01 030 050 25800 Katiapis. Nick WTX 80 229.00 1998 Per GPA-109-1 14 Jan-01 030 050 25800 Katiapis, Nick WTX 80 181.00 1999 Per GPA-109-1 15 Jan-01 020 130 26420 341667 Canada Inc WTX81 331.28 1999 OPAC Clerical Error 16 Jan-01 020 130 26420 341667 Canada Inc WTX81 111.46 2000 OPAC Clerical Error '-0 17 Jan-01 020 130 11200 Clarington Municipality WTX 84 298.80 2000 Property Became Exempt ..j::o. 18 Jan-01 010 060 05951 Tompkins.Scott WTX 84 24.37 1999 OPAC.clerical error ~ 19 Jan-01 010 060 05951 Tompkins,Scott WTX 84 42.08 2000 OPAC-clerical error 20 Feb-01 010 150 43000 Milne, Kenneth WTX 86 42.98 1998 OP AC-clerical error 21 Feb-01 010 150 43000 Milne, Kenneth WTX 86 45.93 1999 OPAC-clerical error 22 Feb-01 010 150 43000 Milne, Kenneth WTX 86 46.29 2000 OPAC-clerical error 23 Feb-01 020 050 05185 Wallis. Leon WTX 86 159.98 1998 OPAC-clerical error 24 Feb-01 020 040 15500 Rice, John Powell in Trust WTX 86 33.40 1999 OPAC-clerical error 25 Feb-01 010 020 19005 Flintoff. Gordon WTX 88 325.85 (219.89) 2000 Com to Res Differential 26 Feb-01 030 050 14600 Topper, Roland WTX 88 79.36 (53.55) 2000 Com to Res Differential 27 Feb-01 010 080 18100 Koenig, Siegfried WTX 88 97.91 (66.07) 2000 Com to Res Differential 28 Feb-01 010 030 13600 Maschke, Albert WTX 88 155.91 (105.21) 2000 Com to Res Differential 29 Feb-01 030 120 08100 Lake, Everett WTX 88 113.42 (76.54) 1999 Com to Res Differential 30 Feb-01 030 120 08100 Lake. Everett WTX 88 114.31 (n.14) 2000 Com to Res Differential 31 Feb-01 010 070 00400 Timms, Frederick WTX 88 131.77 (58.39) 2000 Com to Res Differential Total of Page 1 2,141.03 564.55 WTX01rp Write-Off Report 2001 Date Roll Number Applicant's Taxes Applicant --..0 ..j:::. -.....,J Total Balance Forward from page 1 32 Feb-01 030 050 14600 Topper, Roland 33 Mar-01 030 090 21300 Municipality of Clarington 34 Mar-01 030 090 21300 Municipality of Ciarington 35 Mar-01 010 150 02582 Stephens.Todd 36 Mar-Ol 010 150 02582 Stephens,Todd 37 Mar-Ol 030 110 04590 Organ, Joseph 38 Mar-Ol 020 050 101700 Stillman. Anita 39 Mar-01 010 050 16015 Foran, Margaret 40 Mar-01 010 050 16010 Muir. Archibald 41 Mar-01 010 020 20100 Attia Eid In Trust 42 Mar-01 010 020 20100 Attia Eid In Trust 43 Apr-01 020 080 08700 Fagan, Elizabeth 44 Apr-01 030 060 08605 Transportation Ministry of 45 Apr-Ol 030 060 08605 Transportation Ministry of 46 Apr-01 030 060 08605 Transportation Ministry of 47 Apr-01 030 060 08615 Transportation Ministry of 48 Apr-01 030 060 08615 Transportation Ministry of 49 Apr-01 030 060 08615 Transportation Ministry of 50 Apr-01 030 080 08100 Vision Advantage Inc 51 Apr-Ol 020 080 08700 Fagan, Elizabeth 53 Jun-01 020 060 18495 Municipality of Clarington 54 Jun-01 020 060 18495 Municipality of Clarington 55 JUn-01 020 060 18495 Municipality of Clarington 56 Jun-01 020 110 12800 The Memorial Hospital 57 Jun-01 020 110 12800 The Memorial Hospital 58 Jun-Ol 020 110 12800 The Memorial Hospital Total of Page 2 , AdjIWTX Commercial Residential Year Reason Claimed by Number Indusrlal ete Farm AdJusted Applicant Managed Forest For Municipal Municipal Portion Portion 2,141..03 564.55 WTX 89 73.68 (49.72) 1998 Com to Res Differential WTX 89 (343.82) 1998 OPAC-clerical error WTX 89 (367.44) 1998 OPAC-clerical error WTX 90 79.33 1999 OPAC~clerical error WTX 90 79.96 2000 OPAC-c1erical error WTX 90 21.04 2000 Fire,Demolition, etc.... WTX 90 9.62 2000 Fire,Demolition, etc.... WTX 90 294.59 2000 Fire,Demolition, etc.... WTX 90 235.67 2000 OPAC-clerlcal error WTX 90 1.46 1999 Fire.Demolition. etc.... WTX 90 16.83 2000 Fire.Demolition, etc.... WTX 96 41.75 1999 OPAC-Clerical Error WTX 96 168.01 1998 Property Became Exempt WTX 96 179.54 1999 Property Became Exempt WTX 96 180.96 2000 Property Became Exempt WTX 96 168.01 1998 Property Became Exempt WTX 96 179.54 1999 Property Became Exempt WTX 96 180.96 2000 Property Became Exempt WTX 96 212.97 1997 Uncollectible Taxes WTX 96 42.08 2000 OPAC-Clerical Error WTX 104 199.26 1998 Property Became Exempt WTX 104 212.95 1999 Property Became Exempt WTX 104 214.63 2000 Property Became Exempt WTX 104 464.94 1998 Property Became Exempt WTX 104 496.87 1999 Property Became Exempt WTX 104 500.80 2000 Property Became Exempt 2.296.07 3,930.44 Grand Total To Be Written Off Not Including Minutes of Settlements and ARB Decisions For the period of January to June 2001 $ 6,226.51