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1. In accordance with Sections 334,
354, 357 and 358 of the Municipal Act, that Council approve taxes totalling
$1,576,140.17 be cancelled, reduced or refunded in accordance with the list,
entitled as Document 1.
Capping Adjustments (261,474.96)
2. That the “no recommendation” decisions on the list entitled Document 2 be approved.
1. Que le Conseil prenne l'approbation qu'en
vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, les
taxes totalisant 1 576 140,17 $ soient annulées, réduites ou remboursées
conformément à la liste intitulée Document 1.
Plafonnement/Rajustements
progressifs (261 474,96)
Rajustements de taxe 1 576
140,17 $
2.
Que
les decisions « sans recommandation » de la liste intitulée Document
2 soient approuvées.
Documentation
1. Chief Corporate Services
Officer’s report dated 10 January 2006
(ACS2006-CRS-FIN-0003).
Report to/Rapport au :
Corporate Services and Economic Development Committee
Comité des services organisationnels
et du développement économique
and Council / et au Conseil
10 January 2006 / le 10 janvier 2006
Submitted by/Soumis par : Greg Geddes, Chief Corporate Services Officer /
Chef des Services généraux
Corporate Services Department/Services
généraux
Contact
Person/Personne ressource : Ken Hughes, Manager of Revenue/Gestionnaire
Recettes
(613) 580-2424, Ext./poste 13485,
Ken.Hughes@ottawa.ca
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SUBJECT: |
TAXES - REMISSIONS - REPORT #2, 2005 |
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OBJET : |
IMPÔTS - REMIES - RAPPORT #2, 2005 |
REPORT RECOMMENDATIONS
1. In accordance with Sections 334, 354,
357 and 358 of the Municipal Act, that the Corporate Services and Economic
Development Committee recommend Council approve taxes totalling $1,576,140.17
be cancelled, reduced or refunded in accordance with the list, entitled as
Document 1.
Capping Adjustments (261,474.96)
2. That the “no
recommendation” decisions on the list entitled Document 2 be approved.
1. Que le Comité des services organisationnels et du développement
économique recommande l'approbation par le Conseil qu'en vertu des articles
334, 354, 357 et 358 de la Loi sur les municipalités, les taxes totalisant 1
576 140,17 $ soient annulées, réduites ou remboursées conformément à la liste
intitulée Document 1.
Plafonnement/Rajustements progressifs (261 474,96)
Rajustements de taxe 1 576 140,17 $
2. Que les decisions « sans recommandation » de la liste intitulée Document 2 soient approuvées.
BACKGROUND
Sections 334, 354, 357 and 358 of the Municipal Act provide the authority to Council to cancel, reduce or refund all or part of taxes levied under specific circumstances.
Sections 334, 354, 357 and 358 provide for relief under the conditions listed below:
Section 334
An application to Council for the cancellation reduction or refund of taxes levied in the year in respect of which the application is made may be made by a person who was overcharged by reason of a gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error in calculation of the taxes under Part IX of the Municipal Act.
Section 354
The treasurer can remove taxes from the tax roll as a result of tax relief under section 357 or 358.
Section 357
(1) An application to the Council for cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by any person if,
(a) as a result of a change event, during the taxation year, the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax ratio for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under subsection 34(2) of the Assessment Act;
(b) the land has become vacant land or excess land during the year or during the preceding year after the return of the assessment roll for the preceding year;
(c) the land has become exempt from taxation during the year or during the preceding year after the return of the assessment roll for the preceding year;
(d) during the year or during the preceding year after the return of the assessment roll, a building on the land,
(i) was razed by fire, demolition or otherwise, or
(ii) was damaged by fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage;
(e) a mobile unit on the land was removed during the year or during the preceding year after the return of the assessment roll for the preceding year;
(f) a person who was overcharged due to a gross or manifest error that is clerical or factual in nature, including transposition of figures, a typographical error or similar error but not an error in judgment in assessing the property; or
(g) repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year.
Section 358
An application to the council for the cancellation, reduction or refund of taxes levied in the years indicated in subsection (1) may be made by any person who was overcharged by reason of any gross or manifest error in the preparation of the assessment roll that was an error of fact, which may include but is not limited to, clerical errors, the transposition of figures or typographical errors, but not an error in judgment in making the assessment upon which the taxes have been levied.
DISCUSSION
The accounts included under recommendation 1 are not write-offs for bad or uncollectible debts, but are cancellations and reductions primarily due to physical changes and changes in the use of property.
The accounts included under recommendation 2 comprise applications that, in the opinion of the Municipal Property Assessment Corporation, do not meet with the requirements of Section 357 and 358 of the Municipal Act. All applicants, under Section 357 will be notified and receive instructions as to how an appeal may be made, to the decision of "no recommendation", to the Assessment Review Board if they so desire.
CONSULTATION
No public consultation of the recommendations took place, as the Municipal Act, S.O. 2001, C.25, Sections 334, 354, 357 and 358 provides Council with authority to approve these remissions.
FINANCIAL IMPLICATIONS
The City's share estimate at $1,092,615.58 is available in the Provision for Allowances, Tax Remissions and Exemptions. The capping adjustment of ($261,474.96) is available in the Tax Mitigation Adjustment Accounts
SUPPORTING DOCUMENTATION
Document 1 Recommendation to City Council under Sections 357 and 358 of the Municipal Act - 2005 - Report #2 (Distributed separately to all members of Council and held on file with the City Clerk).
Document 2 No Recommendation to City Council under Section 357 and Section 358 of the Municipal Act – 2005 – Report #2 (Distributed separately to all members of Council and held on file with the City Clerk).
DISPOSITION
Originating Department to advise the appellants by notice of decision of the adjustments approved by City Council. Decisions may be appealed to the Assessment Review Board.