9. TAXES – REMISSIONS – REPORT
#2, 2008 IMPÔTS - REMises - RAPPORT NO 2, 2008 |
Committee RecommendationS
1. In accordance with Sections 334, 354, 357 and 358 of the Municipal Act, that Council approve taxes totalling $714,554.13 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 |
$ 170,992.51 |
As a result of a change event |
144,073.32 |
Property became exempt from taxation |
75,617.38 |
Substantialy unusable |
9,581.87 |
Gross or manifest error |
1,723.21 |
Unused due to renovations/repairs |
17,374.53 |
Previous year gross or manifest error |
212,474.42 |
Due to previous year 357/358 |
99,722.44 |
|
|
Byward Market Business Improvement Area |
91.12 |
Vanier Business Improvement Area |
71.51 |
Sparks Street Business Improvement Area |
443.78 |
|
|
Capping/Phase-in Adjustments |
($17,611.96) |
|
|
Tax Adjustments |
$ 714,554.13 |
2.
That the “ no recommendation” decisions on the list entitled
Document 2 be approved.
RecommandationS du comité
1. Que le Conseil approuve, en vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, les taxes totalisant 714 554,13 $ soient annulées, réduites ou remboursées conformément à la liste intitulée document 1.
Autorité
- Articles 334, 354, 357 et 358
|
Montant |
|
|
Incendie, démolition ou autre
|
170 992,51 $ |
À la suite d’un changement
|
144 073,32 |
Propriété devenue exempte de taxes
|
75 617,38 |
Essentiellement inutilisé
|
9 581,87 |
Trop-payé par erreur grossière ou manifeste |
1 723,21 |
Propriété désaffectée en raison de renóvations et de réparations |
17 374,53 |
Erreur grossière ou manifeste de l’année précédente
|
212 474,42 |
Radiation due à l'année antérieure 357-358 |
99 722,44 |
|
|
Zone d’amélioration commerciale de marché By |
91,12 |
Zone d'amélioration commerciale Vanier |
71,51 |
Zone d'amélioration commerciale
rue Sparks |
443,78 |
|
|
Plafonnement/Rajustements progressifs
|
(17 611,96) |
|
|
Rajustements de taxe
|
714 554,13 $ |
2. Que les decisions «sans recommandation» de la liste intitulée document 2 soient approuvées.
Documentation
1. City
Treasurer’s report
dated 30 July 2008 (ACS2008-CMR-FIN-0038).
Corporate
Services and Economic Development Committee
Comité des services organisationnels et du développement économique
and Council / et au Conseil
30 July 2008 / le 30 julliet 2008
Submitted by/Soumis par : Marian Simulik, City
Treasurer, Trésorier municipal
Contact
Person/Personne ressource: Ken Hughes, Manager of Revenue/Gestionnair, Recettes
Financial Services/Services
financiers
(613) 580-2424 x13485,
Ken.Hughes@ottawa.ca
SUBJECT:
|
|
|
|
OBJET :
|
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 $714,554.13 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 |
$ 170,992.51 |
As a result of a change event |
144,073.32 |
Property became exempt from taxation |
75,617.38 |
Substantialy unusable |
9,581.87 |
Gross or manifest error |
1,723.21 |
Unused due to renovations/repairs |
17,374.53 |
Previous year gross or manifest error |
212,474.42 |
Due to previous year 357/358 |
99,722.44 |
|
|
Byward Market Business Improvement Area |
91.12 |
Vanier Business Improvement Area |
71.51 |
Sparks Street Business Improvement Area |
443.78 |
|
|
Capping/Phase-in Adjustments |
($17,611.96) |
|
|
Tax Adjustments |
$ 714,554.13 |
3.
That
the “ no recommendation” decisions on the list entitled Document 2 be approved.
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 714 554,13 $ soient annulées, réduites ou remboursées conformément à la liste intitulée document 1.
Autorité - Articles
334, 354, 357 et 358
|
Montant |
|
|
Incendie, démolition
ou autre
|
170 992,51 $ |
À la suite d’un
changement
|
144 073,32 |
Propriété devenue
exempte de taxes
|
75 617,38 |
Essentiellement
inutilisé
|
9 581,87 |
Trop-payé par erreur
grossière ou manifeste |
1 723,21 |
Propriété
désaffectée en raison de renóvations et de réparations |
17 374,53 |
Erreur grossière ou
manifeste de l’année précédente |
212 474,42 |
Radiation due à
l'année antérieure 357-358 |
99 722,44 |
|
|
Zone d’amélioration
commerciale de marché By |
91,12 |
Zone d'amélioration
commerciale Vanier |
71,51 |
Zone d'amélioration
commerciale rue Sparks |
443,78 |
|
|
Plafonnement/Rajustements
progressifs
|
(17 611,96) |
|
|
Rajustements de
taxe |
714 554,13 $ |
2. Que les decisions «sans recommandation» de la liste intitulée document 2 soient approuvées.
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 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.
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.
The City's share, estimated at $442,727.84 is available in the Provision for Allowances, Tax Remissions and Exemptions. The capping / phase-in adjustment of $(17,611.96) is available in the Tax Mitigation Adjustment Accounts.
Document 1 - Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2008 - Report #2 (on file with the City Clerk)
Document 2 - No Recommendation to City Council under Sections 334, 354, 357 and 358 of the Municipal Act - 2008 - Report #2 (on file with the City Clerk)
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.