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3. TAXES – REMISSIONS – REPORT
#3, 2008 IMPÔTS - REMIES - RAPPORT #3, 2008 |
1. In accordance with Sections 334, 354, 357 and 358 of the Municipal Act, that Council approve taxes totalling $877,426.30 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 |
$ 284,191.34 |
|
Mobile Unit Removed |
938.95 |
|
As a result of a change event |
3,759.91 |
|
Property became exempt from taxation |
156,319.73 |
|
Substantialy unusable |
38,962.93 |
|
Gross or manifest error |
58,854.50 |
|
Unused due to renovations/repairs |
128,640.53 |
|
Previous year gross or manifest error |
160,088.35 |
|
Due to previous year 357/358 |
21,097.37 |
|
Bank Street Business Improvement Area |
89.55 |
|
Rideau Street Business Improvement Area |
561.27 |
|
Byward Market Business Improvement Area |
453.68 |
|
Sparks Street Business Improvement
Area
|
35.76 |
|
Heart of Orleans Business Improvement
Area |
(4.40) |
|
Vanier Business Improvement Area
|
51.19 |
|
Capping/Phase-in Adjustments |
$23,385.64 |
|
|
|
|
Tax Adjustments
|
$877,426.30 |
1. En vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, que le Conseil approve que les taxes totalisant 877 426,30 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.
|
Autorité - Articles 334, 354, 357 et 358
|
Montant |
||||
|
|
|
||||
|
Incendie, démolition ou autre |
284 191,34 $ |
||||
|
Installation mobile retirée |
938,95 |
||||
|
À la suite d’un changement
|
3 759,91 |
||||
|
Propriété devenue exempte de taxes |
156 319,73 |
||||
|
Essentiellement inutilisable
|
38 962,93 |
||||
|
Trop-payé par erreur grossière ou manifeste |
58 854,50 |
||||
|
Propriété désaffectée - renóvations / réparations |
128 640,53 |
||||
|
Erreur grossière ou manifeste de l’année précédente |
160 088,35 |
||||
|
Radiation due à l'année antérieure 357-358 |
21 097,37 |
||||
|
|
|
||||
|
Zone d'amélioration commerciale rue Bank
|
89,55 |
||||
|
Zone d'amélioration commerciale rue Rideau
|
561,27 |
||||
|
Zone d’amélioration commerciale de marché By |
453.68 |
||||
|
Zone d'amélioration commerciale
rue Sparks |
35,76 |
||||
|
Zone d'amélioration commerciale Orleans
|
(4,40) |
||||
|
Zone d'amélioration commerciale Vanier
|
51,19 |
||||
|
|
|
||||
|
Plafonnement/Rajustements progressifs
|
23 385,64 |
||||
|
|
|
|
|||
|
Rajustements de taxe
|
877 426,30 $ |
|||
DOCUMENTATION
1. City
Treasurer’s report dated 15 December 2008 (ACS2008-CMR-FIN-0052).
Corporate Services and
Economic Development Committee
Comité des services organisationnels et du développement économique
and Council / et au Conseil
15 December 2008/le 15 décembre 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 $877,426.30 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 |
$ 284,191.34 |
|
Mobile Unit Removed |
938.95 |
|
As a result of a change event |
3,759.91 |
|
Property became exempt from taxation |
156,319.73 |
|
Substantialy unusable |
38,962.93 |
|
Gross or manifest error |
58,854.50 |
|
Unused due to renovations/repairs |
128,640.53 |
|
Previous year gross or manifest error |
160,088.35 |
|
Due to previous year 357/358 |
21,097.37 |
|
Bank Street Business Improvement Area |
89.55 |
|
Rideau Street Business Improvement Area |
561.27 |
|
Byward Market Business Improvement Area |
453.68 |
|
Sparks Street Business Improvement Area
|
35.76 |
|
Heart of Orleans Business Improvement Area |
(4.40) |
|
Vanier Business Improvement Area
|
51.19 |
|
Capping/Phase-in Adjustments |
$23,385.64 |
|
|
|
|
Tax Adjustments
|
$877,426.30 |
2. That the “ no recommendation” decisions on the list entitled Document 2 be approved.
1. En vertu des articles 334, 354, 357 et 358 de la Loi sur les municipalités, que le Comité des services organisationnels et du développement économique recommande que le Conseil approve que les taxes totalisant 877 426,30 $ soient annulées, réduites ou remboursées conformément à la liste intitulée Document 1.
|
Autorité - Articles 334, 354, 357 et 358
|
Montant |
|
||||
|
|
|
|
||||
|
Incendie, démolition ou autre |
284 191,34 $ |
|
||||
|
Installation mobile retirée |
938,95 |
|
||||
|
À la suite d’un changement
|
3 759,91 |
|
||||
|
Propriété devenue exempte de taxes
|
156 319,73 |
|
||||
|
Essentiellement inutilisable
|
38 962,93 |
|
||||
|
Trop-payé par erreur grossière ou manifeste |
58 854,50 |
|
||||
|
Propriété désaffectée - renóvations / réparations |
128 640,53 |
|
||||
|
Erreur grossière ou manifeste de l’année précédente |
160 088,35 |
|
||||
|
Radiation due à l'année antérieure 357-358 |
21 097,37 |
|
||||
|
|
|
|
||||
|
Zone d'amélioration commerciale rue Bank
|
89,55 |
|
||||
|
Zone d'amélioration commerciale rue Rideau
|
561,27 |
|
||||
|
Zone d’amélioration commerciale de marché By |
453.68 |
|
||||
|
Zone d'amélioration commerciale
rue Sparks |
35,76 |
|
||||
|
Zone d'amélioration commerciale Orleans
|
(4,40) |
|
||||
|
Zone d'amélioration commerciale Vanier
|
51,19 |
|
||||
|
|
|
|
||||
|
Plafonnement/Rajustements progressifs
|
23 385,64 |
|
||||
|
|
|
|
||||
|
Rajustements de
taxe |
877 426,30 $ |
||||
2. Que les décisions «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,
(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 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 $493,876.79 is available in the Provision for Allowances, Tax Remissions and Exemptions. The capping / phase-in adjustment of $23,385.64 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 #3 (Distributed separately and 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 #3 (Distributed separately and 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.