6.       tAXES - REMISSIONS - REPORT #2, 2006

iMPÔTS - REMIES - RAPPORT #2, 2006

 

 

 

Committee Recommendations

 

That, in accordance with Sections 334, 354, 357 and 358 of the Municipal Act, Council:

 

1.   Approve taxes totalling $152,394.01 be cancelled, reduced or refunded in accordance with the list, entitled as Document 1.

 

Authority - Sections 334, 354, 357 and 358                                                       Amount

Fire, demolition or otherwise                                                                       $  39,646.76

As a result of a change event                                                                                   0.00

Property became exempt from taxation                                                         12,108.68

Substantialy unusable                                                                                           182.96

Gross or manifest error                                                                                     1,215.92

Unused due to renovations/repairs                                                                   1,412.62

Previous year gross or manifest error                                                            68,670.83

Due to previous year 357/358                                                                         25,474.13

 

Bank Street Business Improvement Area                                                              0.00

Sparks Street Business Improvement Area                                                            0.00

Byward Market Business Improvement Area                                                        0.00

 

Capping/Phase-in Adjustments                                                                         3,682.11

 

Tax Adjustments                                                                                          $152,394.01

 

2.   Approve the “ no recommendation” decisions on the list entitled Document 2.

 

           

Recommandations du comité

 

Qu’en vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalities, le Conseil :

 

1.   approuve que les taxes totalisant 152 394,01 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.

 

Autorité - Articles 334, 354, 357 et 358                                                           Montant

Incendie, démolition ou autre                                                                       39 646,76 $

À la suite d’un changement                                                                                      0,00

Propriété devenue exempte de taxes                                                             12 108,68

Essentiellement inutilisé                                                                                       182,96

Trop-payé par erreur grossière ou manifeste                                                  1 215,92

Propriété désaffectée en raison de renóvations et de réparations                 1 412,62

Erreur grossière ou manifeste de l’année précédente                                   68 670,83

Radiation due à l'année antérieure 357-358                                                  25 474,13

 

Zone d'amélioration commerciale de rue Bank                                                       0,00

Zone d'amélioration commerciale  rue Sparks                                                        0,00

Zone d’amélioration commerciale de marché By                                                    0,00

 

Plafonnement/Rajustements progressifs                                                          3 682,11

 

Rajustements de taxe                                                                                 152 394,01 $

 

2.   approuve les decisions « sans recommandation » de la liste intitulée Document 2.

 

 

 

 

 

Documentation

 

1.   Chief Corporate Services Officer's report dated 22 January 2007 (ACS2007-CRS-FIN-0003).

 

2.   Document 1 - Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2006 - Report #2 and Document 2 - No Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2006 - Report #2 were previously distributed to all members of Council and are held on file with the City Clerk.

 

Report to/Rapport au :

 

Corporate Services and Economic Development Committee

Comité des services organisationnels et du développement économique

 

and Council / et au Conseil

 

22 January 2007 / le 22 janvier 2007

 

Submitted by/Soumis par : Greg Geddes, Chief Corporate Services Officer/

Chef des Services généraux

 

Contact Person/Personne ressource : Ken Hughes, Manager of Revenue / Gestionnaire, Recettes

(613) 580-2424,Ext./poste 13485, Ken.Hughes@ottawa.ca

 

City-wide

Ref N°: ACS2007-CRS-FIN-0003

 

 

SUBJECT:

TAXES - REMISSIONS - REPORT #2, 2006

 

 

OBJET :

IMPÔTS - REMIES - RAPPORT #2, 2006

 

 

REPORT RECOMMENDATIONS

 

In accordance with Sections 334, 354, 357 and 358 of the Municipal Act, that the Corporate Services and Economic Development Committee recommend Council:

 

1.   Approve taxes totalling $152,394.01 be cancelled, reduced or refunded in accordance with the list, entitled as Document 1.

 

Authority - Sections 334, 354, 357 and 358                                                                   Amount

Fire, demolition or otherwise                                                                                   $  39,646.76

As a result of a change event                                                                                               0.00

Property became exempt from taxation                                                                     12,108.68

Substantialy unusable                                                                                                       182.96

Gross or manifest error                                                                                                 1,215.92

Unused due to renovations/repairs                                                                               1,412.62

Previous year gross or manifest error                                                                        68,670.83

Due to previous year 357/358                                                                                     25,474.13

 

Bank Street Business Improvement Area                                                                          0.00

Sparks Street Business Improvement Area                                                                        0.00

Byward Market Business Improvement Area                                                                    0.00

 

Capping/Phase-in Adjustments                                                                                     3,682.11

 

Tax Adjustments                                                                                                      $152,394.01

 

2.   That the “ no recommendation” decisions on the list entitled Document 2 be approved.

 

 

RECOMMANDATIONS DU RAPPORT

 

En vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalities, que le Comité des services organisationnels et du développement économique recommande au Conseil :

 

1.   approbation pour que les taxes totalisant 152 394,01 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.

 

Autorité - Articles 334, 354, 357 et 358                                                                       Montant

Incendie, démolition ou autre                                                                                   39 646,76 $

À la suite d’un changement                                                                                                  0,00

Propriété devenue exempte de taxes                                                                         12 108,68

Essentiellement inutilisé                                                                                                   182,96

Trop-payé par erreur grossière ou manifeste                                                              1 215,92

Propriété désaffectée en raison de renóvations et de réparations                             1 412,62

Erreur grossière ou manifeste de l’année précédente                                               68 670,83

Radiation due à l'année antérieure 357-358                                                              25 474,13

 

Zone d'amélioration commerciale de rue Bank                                                                   0,00

Zone d'amélioration commerciale  rue Sparks                                                                    0,00

Zone d’amélioration commerciale de marché By                                                                0,00

 

Plafonnement/Rajustements progressifs                                                                      3 682,11

 

Rajustements de taxe                                                                                             152 394,01 $

 

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.

 

 

CONSULTATION

 

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.  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, estimated at $91,722.75, is available in the Provision for Allowances, Tax Remissions and Exemptions.  The capping adjustment of $3,682.11 is available in the Tax Mitigation Adjustment Accounts.

 

 

SUPPORTING DOCUMENTATION

 

Document 1 - Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2006 - Report #2 (Previously distributed to all members of Council only and held on file with the City Clerk).    

 

Document 2 - No Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2006 - Report #2 (Previously distributed to all members of Council only 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.