|
2. TAXES – REMISSIONS – REPORT #1, 2009 IMPÔTS - REMIES - RAPPORT #1, 2009 |
COMMITTEE RECOMMENDATION
In accordance with Sections 334, 354, 357 and 358 of the Municipal Act, that Council approve taxes totalling $1,081,418.37 be cancelled, reduced or refunded in accordance with the list, entitled as Document 1.
|
Authority - Sections 334, 354, 357 and 358 |
Amount |
|
|
|
Cancellations – Section 354. (2)(a) |
$ 8,787.41 |
|
Fire, demolition or otherwise |
187,757.90 |
|
As a result of a change event |
84,689.89 |
|
Property became exempt from taxation |
372,983.29 |
|
Substantially unusable |
62,135.92 |
|
Gross or manifest error (current year) |
15,392.05 |
|
Unused due to renovations/repairs |
5,207.66 |
|
Previous year gross or manifest error |
183,165.91 |
|
Due to previous year 357/358 |
93,130.04 |
|
|
|
|
Rideau Street Business Improvement Area |
75.09 |
|
Sparks Street Business Improvement Area
|
430.66 |
|
Manotick Business Improvement Area |
1,094.10 |
|
Vanier Business Improvement Area |
125.49 |
|
|
|
|
Capping/Phase-in Adjustments |
66,442.96 |
|
|
|
|
Tax Adjustments |
$1,081,418.37 |
Recommandation
du Comité
Que le Conseil approuve, en vertu
des articles 334, 354, 357 et 358 de la Loi sur les municipalités, que
les taxes totalisant 1 081 418,37 $ soient annulées, réduites ou remboursées
conformément à la liste intitulée Document 1.
|
Autorité - Articles
334, 354, 357 et 358
|
Montant |
|
|
|
Annulations – Article
354. (2)(a)
|
8 787,41$ |
|
Incendie, démolition
ou autre
|
187 757,90 |
|
À la suite d’un
changement
|
84 689,89 |
|
Propriété devenue
exempte de taxes
|
372 983,29 |
|
Essentiellement
inutilisable
|
62 135,92 |
|
Trop-payé par erreur
grossière ou manifeste |
15 392,05 |
|
Propriété
désaffectée en raison de renóvations et de réparations |
5 207,66 |
|
Erreur grossière ou
manifeste de l’année précédente |
183 165,91 |
|
Radiation due à
l'année antérieure 357-358 |
93 130,04 |
|
|
|
|
Zone d'amélioration
commerciale rue Rideau |
75,09 |
|
Zone d'amélioration
commerciale rue Sparks |
430,66 |
|
Zone d'amélioration
commerciale Manotick |
1 094,10 |
|
Zone d'amélioration
commerciale Vanier
|
125,49 |
|
|
|
|
Plafonnement/Rajustements
progressifs
|
66 442,96 |
|
|
|
|
Rajustements de taxe
|
1 081 418,37$ |
DOCUMENTATION
1. City
Treasurer’s report dated 25 September 2009 (ACS2009-CMR-FIN-0044)
Corporate Services and Economic Development
Committee
Comité des services organisationnels et du développement économique
and Council / et au Conseil
25 September 2009 / le 25 septembre 2009
Submitted by/Soumis par: Marian Simulik, City Treasurer/Trésorière
municipale
Contact Person/Personne ressource: Ken Hughes, Deputy City Treasurer,
Corporate Revenue
/Revenus
municipaux, Trésorier municipal adjoint - Recettes
(613)
580-2424 x 13485, Ken.Hughes@ottawa.ca
SUBJECT:
|
|
|
|
|
OBJET:
|
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 $1,081,418.37 be cancelled, reduced or refunded in accordance with the list, entitled as Document 1.
|
Authority - Sections 334, 354, 357 and 358 |
Amount |
|
|
|
Cancellations – Section 354. (2)(a) |
$ 8,787.41 |
|
Fire, demolition or otherwise |
187,757.90 |
|
As a result of a change event |
84,689.89 |
|
Property became exempt from taxation |
372,983.29 |
|
Substantially unusable |
62,135.92 |
|
Gross or manifest error (current year) |
15,392.05 |
|
Unused due to renovations/repairs |
5,207.66 |
|
Previous year gross or manifest error |
183,165.91 |
|
Due to previous year 357/358 |
93,130.04 |
|
|
|
|
Rideau Street Business Improvement Area |
75.09 |
|
Sparks Street Business Improvement Area
|
430.66 |
|
Manotick Business Improvement Area |
1,094.10 |
|
Vanier Business Improvement Area
|
125.49 |
|
|
|
|
Capping/Phase-in Adjustments |
66,442.96 |
|
|
|
|
Tax Adjustments
|
$1,081,418.37 |
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 1 081 418,37 $ soient
annulées, réduites ou remboursées conformément à la liste intitulée Document 1.
|
Autorité - Articles
334, 354, 357 et 358
|
Montant |
|
|
|
Annulations – Article
354. (2)(a)
|
8 787,41$ |
|
Incendie, démolition
ou autre |
187 757,90 |
|
À la suite d’un
changement
|
84 689,89 |
|
Propriété devenue
exempte de taxes |
372 983,29 |
|
Essentiellement
inutilisable
|
62 135,92 |
|
Trop-payé par erreur
grossière ou manifeste |
15 392,05 |
|
Propriété
désaffectée en raison de renóvations et de réparations |
5 207,66 |
|
Erreur grossière ou
manifeste de l’année précédente |
183 165,91 |
|
Radiation due à
l'année antérieure 357-358 |
93 130,04 |
|
|
|
|
Zone d'amélioration
commerciale rue Rideau
|
75,09 |
|
Zone d'amélioration
commerciale rue Sparks |
430,66 |
|
Zone d'amélioration
commerciale Manotick |
1 094,10 |
|
Zone d'amélioration
commerciale Vanier |
125,49 |
|
|
|
|
Plafonnement/Rajustements
progressifs
|
66 442,96 |
|
|
|
|
Rajustements de
taxe
|
1 081 418,37$ |
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. Adjustments are applied to BIA rates levied
from member properties granted relief under sections 334, 354, 357 and
358.
DISCUSSION
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 a prior 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.
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.
LEGAL/RISK MANAGEMENT
IMPLICATIONS:
The City's share, estimated at $628,683.36 is available in the Provision for Allowances, Tax Remissions and Exemptions. The capping / phase-in adjustment of $66,442.96 is available in the Tax Mitigation Adjustment Accounts.
This document is Confidential
as it contains information relative to personal matters about an identifiable
individual.
Document 1 - Recommendation
to City Council under Sections 334, 354, 357 and 358 of the Municipal Act
- 2009 - Report #1 (Held on file with the Deputy City Treasurer Revenue)
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.