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THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
Meeting:
General Purpose and Administration Committee
File #: r~ 7
Res.#t:J1 11- !)'3~-oo
Report #:
May 15, 2000
TR-21-00 File #:
Date:
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-21-00 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. Due to the volume of legislative changes with the implementation of
Current Value Assessment and capping of commercial, industrial and multi-residential
properties, this date was not possible to report to Council. 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:
. commercial to residential tax differential;
. real property becomes exempt;
. fire, demolition or otherwise;
809
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TR-21-00
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;
. 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 December 31, 1999, as shown in this report
total $42,967.56. This total represents the Municipality's share only. For comparison the
values of taxes written off under Section 442 and 443 at December 31, 1998 was $31,437.94
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. At December 31, 1999 this
account (7007-X-252) had a balance of $131 ,529.79, which is greater than the 1999 budget
amount of $90,000.00. The comparative account values at December 31, 1998 for this
account were a final balance of $62,516.26 and a budget value of $80,000.00.
submitted,
Reviewed by:
arie A. Marano, H.BSc.,AMCT,
Treasurer.
d~~~
Franklin Wu, M.C.I.P.,R.P.P.,
Chief Administrative Officer.
MMfNT/hjl
Attachment
810
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WTX99rep Write-Off Report 1999
Date Roll Number Person(s) Taxes AdjlWTX Commercial Residential Year Reason Claim by Applicant
Ref. No. Indusrial etc Farm Adjusted
Managed Forest For
Applicant Number Municipal Municipal
1 Mar-99 010 100 05000 Rowe, Charles David & Jane Adj 102 39.07 1996 Road Widening
2 Aug-99 030 020 00100 Panta, Helen Ilona WTX013 668.84 1999 Razed by fire
3 Oct-99 030 040 15300 Cathcart Donald Kelvin WTX 015 77.01 (51.96) 1998 Commercial to Residential Rate Difference
4 Nov-99 030 110 01000 564069 Ontario WTX 017 203.68 339.03 1998 Fire,Demolrtion or otherwise
5 Nov-99 020 060 15986 Bradley, Sean Adj 067 370.00 1998 Gross or manifest clerical error-OPAC
6 Nov-99 020 120 19875 Abzac Inc WTX 018 1062.71 1999 Gross or manifest clerical error-OPAC
7 Nov-99 010 090 22600 Corscadden, Michael WTX018 28.03 1999 Fire, Demolition or otherwise
8 Nov-99 030 110 01200 564069 Ontario Inc WTX018 263.43 1998 Fire, Demolition or otherwise
9 Nov-99 030 110 01200 564069 Ontario Inc WTX 018 480.17 1999 Fire, Demolition or otherwise
10 Nov-99 010 020 18177 Ure, Scott WTX 018 530.28 1999 Gross or manifest clerical error-OPAC
11 Nov-99 010 060 05759 Steh, John Jr WTX018 105.49 1998 Gross or manifest clerical error-OPAC
12 Nov-99 010 060 05759 Steh, John Jr WTX018 112.74 1999 Gross or manifest clerical error-OPAC
13 Nov-99 010 020 18133 Edwards, Annis WTX018 396.66 1999 Gross or manifest clerical error-OPAC
14 Nov-99 010 070 16919 Sawyer, Michael Brooks WTX 018 39.07 1998 Gross or manifest clerical error-OPAC
15 Nov-99 010 070 16919 Sawyer, Michael Brooks WTX018 41.75 1999 Gross or manifest clerical error-OPAC
CO 16 Nov-99 020 040 01200 Schliess Developments ADJ 193 4,156.29 1998 Silver SI. Parking Lot Lease
~ 17 Nov-99 020 040 01200 Schliess Developments ADJ 193 4,368.87 1999 Silver SI. Parking Lot Lease
~ 18 Nov-99 010 030 14900 Bowen, Victoria WTX 020 7.28 1998 Fire, Demolition or otherwise
19 Nov-99 010 030 14900 Bowen, Victoria WTX 020 141.96 1999 Fire, Demolition or otherwise
20 Nov-99 020 020 15255 Payne, Jamey Jack WTX 020 43.41 1999 Gross or manifest clerical error-OPAC
21 Nov-99 020 060 06001 Hogg, Laverne Oliver WTX 020 37.58 1999 Fire, Demolition or otherwise
22 Nov-99 020 080 06800 Ganaraska Properties WTX 020 181.97 1998 Fire, Demolition or otherwise
23 Nov-99 020 080 06800 Ganaraska Properties WTX 020 417.54 1999 Fire, Demolition or otherwise
24 Nov-99 020 060 06001 Hogg, Laverne Oliver WTX 020 12.43 1998 Fire, Demolition or otherwise
25 Nov-99 030 050 21500 Eikens, John Henry WTX 020 4.41 1998 Fire, Demolition or otherwise
26 Nov-99 030 100 00500 Atkins, Lorna Jean WTX 020 30.87 1998 Fire, Demolition or otherwise
27 Nov-99 010 160 07500 White, Victor WTX 020 261.38 1998 Fire, Demolition or otherwise
28 Nov-99 010 100 09500 Lami, William WTX 020 15.63 1998 Gross or manifest clerical error-OPAC
29 Nov-99 020 050 03475 Towchester Development WTX 020 1,156.50 1998 Real property became exempt
Total of Page 1 1,343.40 14,198.72
,
WTX99rep Write-Off Report 1999
Date Roll Number Person(s) Taxes AdjlWTX Commercial Residential Years Reason Claim by Applicant
Applicant Number Indus rial etc Farm
Managed Forest
Applicant Number Municipal Municipal
Total Balance Forward from page 1 1,343.40 14,198.72
30 Dec-99 030 030 40571 Ridge Pine Park Ine WTX 021 11.35 1999 Gross or manifest clerical error-OPAC
31 Dec-99 010 010 22844 Ridge Pine Park Ine WTX021 21.83 1999 Gross or manifest clerical error~OPAC
32 Dec-99 010 010 22612 Ridge Pine Park Ine WTX021 47.57 1999 Gross or manifest clerical error-OPAC
33 Dec-99 010 010 22592 Ridge Pine Park Ine WTX 021 6.92 1999 Gross or manifest clerical error-OPAC
34 Dec-99 010 010 22590 Ridge Pine Park Ine WTX 021 22.70 1999 Gross or manifest clerical error-OPAC
35 Dec.99 010 010 22554 Ridge Pine Park fne WTX 021 50.13 1999 Gross or manifest clerical error-OPAC
36 Dec-99 010 010 22526 Ridge Pine Park Ine WTX 021 44.34 1999 Gross or manifest clerical error-OPAC
37 Dec-99 010 090 24329 Covier, Kenneth WTX 022 26.60 1999 Gross or manifest clerical error-OPAC
38 Dec.99 010 050 21886 Ross, Randy Glen WTX 022 120.16 1999 Gross or manifest clerical error-OPAC
39 Dec-99 020 130 18600 Cummings, Adam Leonard WlX 022 246.39 1999 Gross or manifest cterical error~OPAC
40 Dec-99 020 060 28000 767042 Ontario Limited WlX 022 114.19 1998 Fire, Demolition or otherwise
41 Dec-99 020 060 28000 767042 Ontario Limited WTX 022 175.37 1999 Fire, Demolition or otherwise
42 Dec-99 010 010 00500 Ontario Hydro PJ 1957 21,038.20 1999 Samuel Wilmot Nature Leased by Clarington
43 Dec-99 010 100 0950D Lami, William WTX 023 21.22 1997 Gross or manifest clerical error-OPAC
44 Dec-99 010 050 21864 Kimmerer, Christopher WTX 023 86.92 1998 Uncollectable Taxes
45 Dec-99 030 110 01700 Clanngton Property Adj 202 835.13 1998 Newcastle Fire Hall
46 Dec.99 030 110 01700 Clanngton Property Adj 202 607.03 1999 Newcastle Fire Hall
47 Dec-99 030 130 14000 Clarington Property Adj 199 136.82 1998 Water/Sewer Muncipal Property
c.:c, 48 Dec-99 030 130 14000 Clarington Property Adj 199 136.82 1999 water/Sewer Muncipal Property
49 Dec-99 020 130 05400 Clarington Property Adj 199 58.94 1998 Water/Sewer Muncipal Property
50 Dec-99 020 130 05400 Clarington Property Adj 199 58.94 1999 Water/Sewer Muncipal Property
r'..! 51 Dec-99 030 120 07200 Clarington Property Adj 199 72.54 1998 Water/Sewer Muncipal Property
52 Dec-99 030 120 07200 Clarington Property Adj 199 72.54 1999 Water/Sewer Muncipal Property
53 Dec-99 020 120 05510 Olive Spence Enterprise (0035) Adj 199 14.12 1997 Business ceases to exist
54 Dec-99 010 120 14800 Conservation Authority Adj 199 180.12 1999 Elliot Park per lease with Clarington
55 Dec-99 010 130 15400 Perrier, Kenneth & Irene Adj 158 474.00 1999 Clerical Error - Phase-in
56 Dec-99 020 040 01400 Van Wljngaarden, R & A Adj 206 158.00 1999 Clerical Error - Phase-in
57 Dec-99010 070 16574 Vu Loan-An & Long-Thanh JE 121215 432.98 1998 Write-off Tax Refunds Issued
58 Dec-99 030 120 15255 Peters, Doris & Oakley JE 121215 578.63 1998 Write-off Tax Refunds Issued
59 Dec-99 010 020 16233 Anton, Dianne & George JE 12/215 432.57 1998 Write-off Tax Refunds Issued
60 Dec-99 030 120 09171 Barter, Maxwell & Pamela JE 12/215 222.02 1998 Write-off Tax Refunds Issued
61 Dec-99 020 060 18366 Hanratty, Danny JE 121215 228.08 1998 Write-off Tax Refunds Issued
62 Dec-99 020 050 05169 Forrest, Karen & Ronald JE 121215 692.27 1998 Write-off Tax Refunds Issued
Total Write-offs Processed in 1999 1,343.40 41,624.16
Grand Total To Be Written Off Not Including Minutes of Settlements and ARB Decisions
42,967.56