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Home My WebLink AboutFND-022-03 , Cl!![il1glOn REPORT FINANCE DEPARTMENT Meeting: GENERAL PURPOSE AND ADMINISTRATION COMMITTEE Date: MONDAY, SEPTEMBER 22, 2003 ~'tz... Resolution #:Gf'Pr- 3'1-03 Report #: FND-022-03 File#: By-law #: Subject: LIST OF APPLICATIONS FOR CANCELLATION, REDUCTION OR REFUND OF TAXES Recommendations: It is respectfully recommended to Council the following: 1. THAT Report FND-022-03 be received; and 2. THAT the attached list of applications for cancellation, reduction or refund of taxes be approved. ~/f """ ,. / ,i//, Submitted by: Nancy ay r, B.BA, C.A. Director of Finance Reviewed by: 0 ~ ~L... Franklin Wu Chief Administrative Officer NMT/MWF/MAM/hjl 13U4 REPORT NO.: FND-022-03 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 December 2002, as shown in this report total $296.14. The total for the 2002 calendar year 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. lYJ5 REPORT NO.: FND-022-03 PAGE 3 Also, included in this report as Attachment "B" are 2003 write-offs for January to August, totalling $9,957.44 for the municipal portion. 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 31,2002, this account (7007-X-0252) had a balance of $148,965.33, which is greater than the 2002 budget amount of $1 00,000. This also includes the Municipality's share of post-cut-off capping adjustments. These are significant and include new construction tax adjustments that are not permitted to be funded through the c1awback mechanism. The comparative account values at December 31,2001 for this account were a final balance of $317,495.43 and a budget value of $90,000.00 Attachments: Attachment "A" - Write-Off Report December 2002 Attachment "B" - Write-Off Report January to August 2003 CORPORATION OF THE MUNICIPALITY OF CLARINGTON 40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L 1C 3A6 T (905)623-3379 F (905)623-4169 1Y6 ~ C.N c.-"""") --...J Write-Off Report 2002 (For the Period of - December 16 to December 31 , 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 Jane Hopson WTX 149 296.14 2002 MPAC Clerical Error Dec-02 020 060 05352 Grand Total To Be Written Off Not Including Minutes of Settlements and ARB Decisions For the Period of December 16 to December 31, 2002 $ 296.14 > ~ ~ '" () S (0 g >; Write-Off Report 2003 (For the Period of - January 2003 - August 2003) Date Roll Number Person(s) Taxes AdjIWTX Commercial Residential Year Reason Claimed by ReI. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Applicant Number Municipal Municipal Mar-03 020 040 14605 Municipality of Clarington WTX 156 222.23 2002 Property Became Exempt Mar-03 020 070 07700 Suzanne Branton WTX 156 21.07 2000 Fire, Demolition Etc Mar-03 020 070 07700 Suzanne Branton WTX 156 27.96 2001 Fire, Demolition Etc Mar-03 020 070 07700 Suzanne Branton WTX 156 29.16 2002 Fire, Demolition Etc Mar-03 030 040 10515 Frank Robert Dennis WTX 156 115.82 2002 MPAC Overcharge Clerical Error Mar.o3 020 080 09600 Ganaraska Properties WTX 156 53.07 2002 Fire, Demolition Etc Mar-03 010 160 04500 Sybil Reid WTX 156 124.96 2002 Commerical to Residential Differ Mar-03 010 150 22236 Steven Hajdu WTX 156 87.89 2001 MPAC Overcharge Clerical Error Mar-03 010 020 07900 Municipality of Clarington WTX 156 339.83 2002 Property Became Exempt Mar-03 010 050 22360 Municipality of Clarington WTX 156 270.77 2002 Properly Became Exempt Mar-03010 070 02210 Municipality of Clarington WTX 156 8.20 2001 Property Became Exempt Apr-03010 050 20368 Clarington Fieldcrest WTX 159 267.66 2001 MPAC Clerical Error Apr.o3 020 040 96000.01 Larry Scott WTX 159 197.96 1997 Uncollectable Business Tax Apr-03 020 060 12700-01 Martino Nursing Centre WTX 159 1.277.86 1997 Uncollectable Business Tax May-03010 090 11165 Edward Khouri WTX161 79.91 2001 Fire, Demolition, ete ~ May-03 010 060 17600 765400 Ontario Limited WTX161 260.88 2001 Fire, Demolition, ate C.N May-03 010 090 11165 Edward Khouri WTX 162 72.44 2002 Fire. Demolition. etc C' May-03 010 060 17600 765400 Ontario Limited WTX 162 420.74 2002 Fire, Demolition, ete CC May-03 030 100 10100 Thomas Rate WTX 162 101.48 2002 Fire. Demolition. ete May-03010 020 06400 Municipality of Clarington WTX 162 29.16 2002 Property Became Exempt Jun-03010 110 03314 Judith MacPherson WTX 170 130.86 2002 MPAC Clerical Error Jun-03 020 130 05900 Municipality of Clarington WTX 170 44.37 2002 Property Became Exempt Jun-03 010 110 03314 Judith MacPherson WTX171 251.68 2001 MPAC Clerical Error Jun-03 020 130 05900 Municipality of Clarington WTX171 27.96 2001 Property Became Exempt Jun-03 010 050 17800 Municipality of Clarington WTX 173 35.63 1996 Properly Became Exempt Jun.o3010 050 17800 Municipality of Clarington WTX 173 99.88 1997 Properly Became Exempt Jun.o3010 050 17800 Municipality of Clarington WTX 173 246.15 1998 Properly Became Exempt Jun-03 010 050 17800 Municipality of Clarington WTX 173 263.05 1999 Properly Became Exempt Jun-03 010 050 17800 Municipality of Clarington WTX 173 265.13 2000 Properly Became Exempt Total Page 1 of 2 1,823.01 3.550.75 ~ I g - ~ Write-Off Report 2003 (For the Period of - January 2003 - August 2003) Date Roll Number Person!s) Taxes AdjIWTX Commercial Residential Year Reason Claimed by ReI. No. Indusrial etc Farm Adjusted Applicant Managed Forest For Balance Forward from Page 1 1.823.01 3.550.75 Jun-03010 020 06400 Municipality of Clarington WTX 174 291.63 2001 Property Became Exempt Jun-D3 010 050 17800 Municipality of Clarington WTX 174 231.70 2001 Property Became Exempt Jun-D3 010 050 17800 Municipality of Clarington WTX 175 241.61 2002 Property Became Exempt Jun-03 020 060 05310 Municipality of Clarington WTX 175 41.66 2002 Property Became Exempt Jun-03 020 060 05315 Municipality of Clarington WTX 175 168.71 2002 Property Became Exempt Jun-03 020 060 05378 Municipality of Clarington WTX 175 41.66 2002 Property Became Exempt Jun-03 020 060 05358 Municipality of Clarington WTX 175 118.72 2002 Property Became Exempt Jun-03 030 030 18000 Municipality 01 Clarington WTX 175 67.86 2002 Fire, Demolotion etc. Jun-03010 020 06400 Municipality of Clarington WTX 177 27.29 2003 Property Became Exempt Jun-03 010 020 16596 Municipality of Clarington WTX 177 83.05 2003 Property Became Exempt Jun-03 010 020 16616 Municipality of Clarington WTX 177 156.22 2003 Property Became Exempt Jun-03 010 050 17800 Municipality of Clarington WTX 177 229.38 2003 Property Became Exempt Jun-03010 060 17600 Municipality of Clarington WTX 177 280.80 2003 Property Became Exempt Jun-03010 070 03397 Municipality of Clarington WTX 177 549.73 2003 Property Became Exempt Jun-03010 100 08800 Tonno Corain Trust WTX 177 288.71 2003 Fire, Demolotion etc. Jun-D3 020 060 05310 Municipality of Clarington WTX 177 40.74 2003 Property Became Exempt Jun-03 020 060 05315 Municipality of Clarington WTX 177 158.20 2003 Property Became Exempt ~ Jun-03 020 060 05358 Municipality of Clarington WTX 177 110.74 2003 Property Became Exempt l.N Jun-03 020 060 05378 Municipality of Clarington WTX 177 41.13 2003 Property Became Exempt 0 Jun-03 020 060 10931 Municipality of Clarington WTX 177 39.55 2003 Property Became Exempt '0 Jun-03 020 080 09600 Ganarask Properties WTX 177 284.75 2003 Fire, Demolotion etc_ Jun-D3 020 130 05900 Municipality of Clarington WTX 177 510.18 2003 Property Became Exempt Jun-D3 030 030 01800 Jeffrey Kelso WTX 177 56.95 2003 Fire, Demolotion etc. Jun-03 030 050 22000 James Rutherford WTX 177 313.10 2003 Fire. Demolotion etc. Jun-03 030 100 10100 Thomas Rate WTX 177 209.61 2003 Fire. Demolotion etc. Total Page 2 012 1.823.01 8.134.43 Grand Total To Be Written Off Not Including Minutes of Settlements and ARB Decisions For the Period of January 2003 to August 2003 $ 9,957.44