HomeMy WebLinkAboutTR-69-00
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THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
Meeting:
General Purpose and Administration Committee
Date:
October 2, 2000
File#:
Res.#{~Pff- ~>r:-'OO
Report #:
TR-69-00 File #:
By-Law #:
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 TR-69-00 be received; and
2. THAT the attached list of applications for cancellation, reduction or refund of
taxes be approved,
Background and Comment:
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. 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, 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)
835
TR-69-00
LIST OF APPLICATIONS FOR CANCELLATION,
REDUCTION OR REFUND OF TAXES
Page - 2 -
. 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, at August 31, 2000, as shown in this report total
$25,638.55. This total represents the Municipality's share only, For comparison the values
of taxes written off under Section 442 and 443 at December 31, 1999 was $42,967.56 for the
municipal portion only,
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 and mandatory charity rebates
for eligible properties. At August 31,2000 this account (7007-X-252) had a balance of
$21,579.18, and a 2000 budget amount of $90,000.00. This is lower than the total on the
attached report because the account includes some minutes of settlement for multi-year
transfers from the residential to the multi-residential property class that actually result in an
additional charge. The comparative account values at December 31, 1999 for this account
were a final balance of $131 ,529.79 and a budget value of $90,000.00.
RespectfuJly submitted,
Reviewed by:
() ~~"-
arie A Marano, H.BSc.,AMCT,
Treasurer.
Franklin Wu, M.C.I.P.,R.P,P.,
Chief Administrative Officer.
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