5.       TAXES – REMISSIONS – REPORT #1, 2007

 

IMPôTS – REMISES – RAPPORT #1, 2007

 

 

Committee Recommendations

 

That Council approve:

 

1.         That in accordance with Sections 334, 354, 357 and 358 of The Municipal Act, taxes totalling $804,267.19 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                                                                $ 159,077.47

As a result of a change event                                                                    18,094.84

Property became exempt from taxation                                                   85,208.99

Substantially unusable                                                                                        0.00

Gross or manifest error                                                                             47,918.04

Unused due to renovations/repairs                                                           92,130.74

Previous year gross or manifest error                                                    211,396.63

Due to previous year 357/358                                                                 120,909.78

 

Vanier Business Improvement Area                                                          1,940.56

Sparks Street Business Improvement Area                                                    98.78

Byward Market Business Improvement Area                                                  0.00

 

Capping/Phase-in Adjustments                                                                 67,491.36

 

Tax Adjustments                                                                                   $ 804,267.19

 

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

 

 

Recommandations du comité

 

Que le Conseil approuve :

 

1.         Qu'en vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, les taxes totalisant 804 267,19 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.

 

Autorité - Articles 334, 354, 357 et 358                                                     Montant

Incendie, démolition ou autre                                                               159 077,47 $

À la suite d’un changement                                                                       18 094,84

Propriété devenue exempte de taxes                                                       85 208,99

Essentiellement inutilisé                                                                                     0,00

Trop-payé par erreur grossière ou manifeste                                          47 918,04

Propriété désaffectée en raison de renóvations et de réparations         92 130,74

Erreur grossière ou manifeste de l’année précédente                           211 396,63

Radiation due à l’année antérieure 357-358                                          120 909,78

 

Zone d'amélioration commerciale Vanier                                                   1 940,56

Zone d'amélioration commerciale rue Sparks                                                 98,78

Zone d’amélioration commerciale de marché By                                              0,00

 

Plafonnement/Rajustements progressifs                                                  67 491,36

 

Rajustements de taxe                                                                           804 267,19 $

 

2.         Que les decisions «sans recommandation» de la liste intitulée Document 2 soient approuvées.

 

 

 

 

 

Documentation

 

1.   City Treasurer's report dated 6 November 2007 (ACS2007-CMR-FIN-0029).

 

 

 

 

Report to/Rapport au :

 

Corporate Services and Economic Development Committee

Comité des services organisationnels et du développement économique

 

and Council / et au Conseil

 

6 November, 2007 / le 6 Novembre, 2007

 

Submitted by/Soumis par: Marian Simulik, City Treasurer / trésorière municipale

 

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

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

 

City Wide / À l’échelle de la ville

Ref. No.:  ACS2007-CMR-FIN-0029

 

 

SUBJECT:

TAXES – REMISSIONS – REPORT #1, 2007

 

 

OBJET :

IMPôTS – REMIES – RAPPORT #1, 2007

 

 

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 $804,267.19 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                                                                            $ 159,077.47

As a result of a change event                                                                                18,094.84

Property became exempt from taxation                                                               85,208.99

Substantially unusable                                                                                                    0.00

Gross or manifest error                                                                                         47,918.04

Unused due to renovations/repairs                                                                       92,130.74

Previous year gross or manifest error                                                                211,396.63

Due to previous year 357/358                                                                             120,909.78

 

Vanier Business Improvement Area                                                                      1,940.56

Sparks Street Business Improvement Area                                                                98.78

Byward Market Business Improvement Area                                                              0.00

 

Capping/Phase-in Adjustments                                                                             67,491.36

 

Tax Adjustments                                                                                               $ 804,267.19

 

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

 

 

RECOMMANDATIONS DU RAPPORT

 

1.   Que les Services généraux et le Comité du développement économique recommandent l'approbation par le Conseil qu'en vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, les taxes totalisant 804 267,19 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.

 

Autorité - Articles 334, 354, 357 et 358                                                                 Montant

Incendie, démolition ou autre                                                                           159 077,47 $

À la suite d’un changement                                                                                   18 094,84

Propriété devenue exempte de taxes                                                                   85 208,99

Essentiellement inutilisé                                                                                                 0,00

Trop-payé par erreur grossière ou manifeste                                                      47 918,04

Propriété désaffectée en raison de renóvations et de réparations                     92 130,74

Erreur grossière ou manifeste de l’année précédente                                       211 396,63

Radiation due à l’année antérieure 357-358                                                      120 909,78

 

Zone d'amélioration commerciale Vanier                                                               1 940,56

Zone d'amélioration commerciale rue Sparks                                                             98,78

Zone d’amélioration commerciale de marché By                                                          0,00

 

Plafonnement/Rajustements progressifs                                                              67 491,36

 

Rajustements de taxe                                                                                       804 267,19 $

 

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.

 

 

DISCUSSION

 

Sections 334, 354, 357 and 358 of the Act  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.

 

Council must approve those requests that are not being recommended in accordance with The Municipal Act.  These “no recommendation” decisions are listed in document #2.  

 

 

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 $421,449.62 is available in the Provision for Allowances, Tax Remissions and Exemptions.The capping / phase-in adjustment of $67,491.36 is available in the Tax Mitigation Adjustment Accounts.

 

 

STRATEGIC DIRECTIONS

 

Not applicable

 

 

SUPPORTING DOCUMENTATION

 

Document 1 - Recommendation to City Council under Sections 334, 354, 357 and 358 of The Municipal Act - 2007 - Report #1 (Previously distributed to all members of Council 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 - 2007 - Report #1 (Previously distributed 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.