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Home My WebLink AboutFND-001-03 ~. ClJJ!igglOn REPORT FINANCE DEPARTMENT Date: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE <. )-/ Resolution #: C //7 -I/S:(' .3 MONDAY, JANUARY 6, 200'/1 FND-001-03 File #: 1/0 By-law #: 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-001-03 be received; and 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. Submitted by: Nancy. or, B.BA, CA Director of Finance Re';~ed ~~ ranklin Wu < Chief Administrative Officer NMT/MWF/MAM/hjl 1301 ~ REPORT NO.: FND-001-03 PAGE 2 BACKGROUND 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; . 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 May to December 2002, as shown in this report total $16,320.86. The total from January to December 15, 2002 is $22,841.53. This total represents the Municipality's share only. For comparison the values of taxes written off under Section 442 and 443 at December 31,2001 was $20,996.72 for the municipal portion only. 1302 '-. REPORT NO.: FND-001-03 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 May to December 2002. A final report will be provided at year end with comparative values from prior years. Attachment: Write-Off Report May to December 2002 CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOW MANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-0608 \303 " Write-Off Report 2002 (For the Period of May 2002 - December 2002) Date Roll Number Person(s) Taxes AdjIWTX Commercial Residential Year Reason Claimed by Ref. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal May-02 010 020 16000 Harry Locke WTX 132 37.78 2000 Fire, demolition etc Jun-02 010 160 22610 Jeannie Buckner WTX 135 17.99 2000 MPAC Clerical Error Jun-02 030 030 21200 397243 Ontario Limited WTX 135 133.20 2001 Occuppied to Vacant Jun-02 010 060 05951 Scott Tompkins WTX 135 39.95 2001 MPAC Clerical Error Jun-02 030 070 03100 Gary Woodbeck WTX 135 155.12 (71.48) 2001 Comm. to Res. Differ Jun-02 010 100 03810 Municipality of Clarington WTX 139 265.68 1998 Property Became Exempt Jun-02 010 100 03810 Municipality of Clarington WTX 139 415.47 2001 Property Became Exempt Jun-02 010 100 03810 Municipality of Clarington WTX 139 286.17 2000 Property Became Exempt Jun-02 010 100 03810 Municipality of Clarington WTX 139 49.78 1996 Property Became Exempt ~ Jun-02 010 100 03810 Municipality of Clarington WTX 139 49.94 1997 Property Became Exempt LN Jun-02 010 100 03810 Municipality of Clarington WTX 139 283.93 1999 Property Became Exempt C----.. j Jun-02 020 040 01400 Municipality of Clarington WTX 139 507.35 2001 Property Became Exempt ~ Jun-02 010 100 14326 Municipality of Clarington WTX 139 39.95 2001 Property Became Exempt Jun-02 010 100 14336 Municipality of Clarington WTX 139 39.95 2001 Property Became Exempt Aug-02 030 080 18000 William Wraxall WTX 143 160.97 2000 MPAC Clerical Error Aug-02010 020 18021 Eleanor Smith WTX 143 152.30 1999 MPAC Clerical Error Aug-02 010 010 03500 Ceres more Farms Ud WTX 143 27.58 2002 MPAC Clerical Error Aug-02 010 070 18110 Municipality of Clarington WTX 143 41.66 2002 MPAC Clerical Error Aug-02 010 100 03810 Municipality of Clarington WTX 143 433.23 2002 MPAC Clerical Error Aug-02010 100 09850 Municipality of Clarington WTX 143 291.60 2002 MPAC Clerical Error Aug-02 020 110 12900 Lakeridge Health Corp WTX 143 558.21 2002 MPAC Clerical Error Aug-02 020 110 13000 Lakeridge Health Corp WTX 143 541.54 2002 MPAC Clerical Error Aug-02 010 110 14324 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 110 14325 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 110 14326 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 110 14335 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 110 14336 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 110 14370 Municipality of Clarington WTX 143 41.66 2002 Property Became Exempt Aug-02 010 150 10900 John Wood WTX 143 235.70 2001 MPAC Clerical Error Aug-02 020 130 08300 Municipality of Clarington WTX 143 126.85 2001 Property Became Exempt Aug-02010 020 16000 Harry Locke WTX 143 45.82 2002 Fire, Demolition, ete Aug-02 010 010 11700 Sealand Holding Corp WTX 143 (266.38) 2001 MPAC Clerical Error Aug-02 030 040 18205 Veltri & Son Limited WTX 143 5.30 2001 Fire. Demolition, etc Aug-02 030 040 18205 Veltri & Son Limited WTX 143 348.57 2002 Fire. Demolition. etc Total Page One 288.32 4,915.37 f Write-Off Report 2002 (For the Period of May 2002 - December 2002) Date Roll Number Person(s) Taxes Adj/WTX Commercial Residential Year Reason Claimed by Ref. No. Indusrlal etc Farm Adjusted Applicant Managed Forest For Total Balance Forward from Page 1 288.32 4,915.37 Aug-02 010 010 11700 Sealand Holding Corp WTX 143 (260.53) 1998 MPAC Clerical Error Aug-02 010 010 11700 Sealand Holding Corp WTX 143 (278.42) 1999 MPAC Clerical Error Aug-02 010 010 11700 Sealand Holding Corp WTX 143 (280.62) 2000 MPAC Clerical Error Aug-02 010 050 15900 Courtice Congregation WTX 145 285.35 2002 Resolution # GPA-289-02 Sep-02 020 130 20500 Municipality of Clarington WTX 146 79.90 2001 Property Became Exempt Sep-02 020 130 20500 Municipality of Clarington WTX 146 116.64 2002 Property Became Exempt Sep-02 020 130 20200 Municipality of Clarington WTX 146 208.29 2002 Property Became Exempt Sep-02 020 130 20200 Municipality of Clarington WTX 146 215.72 2001 Property Became Exempt Sep-02 020 130 08300 Municipality of Clarington WTX 146 395.74 2002 Property Became Exempt Sep-02 010 100 03742 Phip Limited WTX 146 4.17 2002 Property Became Exempt Sep-02010 130 16912 Municipality of Clarington WTX 146 22.91 2002 Property Became Exempt Sep-02 010 130 16912 Municipality of Clarington WTX 146 21.97 2001 Property Became Exempt Sep-02 010 130 16912 Municipality of Clarington WTX 146 20.62 2000 Property Became Exempt ---- Sep-02 010 130 16912 Municipality of Clarington WTX 146 20.46 1999 Property Became Exempt V.I Sep-02 010 130 16912 Municipality of Clarington WTX 146 19.14 1998 Property Became Exempt l.--' Sep-02 010 130 16912 Municipality of Clarington WTX 146 6.24 1997 Property Became Exempt U-' Sep-02 010 130 16912 Municipality of Clarington WTX 146 6.22 1996 Property Became Exempt Sep-02 020 040 14610 Municipality of Clarington WTX 146 493.85 2002 Property Became Exempt Sep-02 010 060 01600 Municipality of Clarington WTX 146 937.71 2002 Property Became Exempt Sep-02 020 050 00600 Elaine Barber WTX 146 300.97 (203.10) 2002 Comm to Res Differential Sep-02 030 120 13000 Harper Kelsey WTX 146 226.86 (153.09) 2002 Comm to Res Differential Sep-02 010 110 03600 Ministry of Transportation WTX 146 168.26 2002 Fire. Demolotlon etc. Sep-02 010 060 17650 765400 Ontario Limited WTX 146 2,644.26 (249.94) 2002 MPAC Clerical Error Nov-02 020 040 14600 Municipality of Clarington WTX 147 748.89 2001 Property Became Exempt Nov-02 020 040 14600 Municipality of Clarington WTX 147 254.56 2001 Property Became Exempt Nov-02010 100 03638 Raul Ausu WTX 147 222.44 2001 MPAC Clerical Error Nov-02 010 100 03638 Raul Rusu WTX 147 61.61 2002 MPAC Clerical Error Nov-02 030 030 23501 Philip Coulter WTX 147 351.18 2001 MPAC Clerical Error Nov-02 030 030 23501 Philip Coulter WTX 147 2.191.17 2002 MPAC Clerical Error Nov-02 030 110 02430 Municipality of Clarington WTX 147 274.94 2002 MPAC Clerical Error Nov-02 030 120 11320 Avpex International WTX 147 134.30 2001 MPAC Clerical Error Sep-02 010 130 16912 Municipality of Clarington ADJ 568 123.28 1995 Property Became Exempt Oct-02020 060 15307 Roland & Syvlia Brown ADJ 577 1,493.02 2001 MOC Clerical Error Dec-02010 100 09754 Richard Baragar JE 12 269.20 1998 MOC Clerical Error Dec-02 01 150 22458 Caroline Matthews JE 12 223.00 1998 MOC Clerical Error Total Page 2 6.313.77 10.007.09 Grand Total To Be Written Off Not Including Minutes of Settlements $ 16,320.86 and ARB Decisions For the Period of May 2002 to December 2002