5. TAXES
– REMISSIONS – REPORT #1, 2010
IMPÔTS
- REMIES - RAPPORT #1, 2010
1. In accordance with Sections 334, 354, 357 and 358 of the Municipal Act, that Council approve taxes totalling $973,422.23 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) |
$67,441.37 |
|
Fire, demolition or otherwise |
125,448.71 |
|
As a result of a change event |
1,532.64 |
|
Property
became exempt from taxation
|
500,893.23 |
|
Substantially unusable |
12,189.00 |
|
Gross or manifest error (current year) |
36,700.53 |
|
Unused due to repairs or renovations |
187,806.21 |
|
Gross or manifest error (prior years) |
73,524.77 |
|
Cancellations – Section 354.(2)(b) due to previous year 357/358 |
33,829.29 |
|
|
|
|
Bank Street Business Improvement Area |
427.76 |
|
Rideau Street Business Improvement Area |
1,092.36 |
|
Somerset Chinatown Business
Improvement Area |
1,007.85 |
|
Byward Market Business Improvement
Area |
274.66 |
|
Authority - Sections 334, 354, 357 and 358 |
Amount |
|
|
|
|
Sparks Street Business Improvement
Area
|
247.70 |
|
Heart of Orleans Business Improvement
Area |
168.72 |
|
Vanier Business Improvement Area |
211.29 |
|
|
|
|
Capping/Phase-in Adjustments |
(69,373.86)
|
|
|
|
|
Tax
Adjustments
|
$973,422.23 |
2. That the “ no recommendation” decisions
on the list entitled Document 2 be approved.
1. Que le Conseil, en vertu des articles 334, 354, 357 et 358 de
la Loi sur les municipalités, approuve les taxes totalisant 973 422,23$
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)
|
67
441,37$ |
|
Incendie,
démolition ou autre
|
125 448,71 |
|
À
la suite d’un changement |
1
532,64 |
|
Propriété
devenue exempte de taxes
|
500
893,23 |
|
Essentiellement
inutilisable |
12
189,00 |
|
Trop-payé
par erreur grossière ou manifeste
|
36
700,53 |
|
Propriété
désaffectée en raison de renóvations et de réparations |
187
806,21 |
|
Erreur
grossière ou manifeste de l’année précédente |
73
524,77 |
|
Radiation
due à l'année antérieure 357-358 - Article 354. (2)(b) |
33
829,29 |
|
|
|
|
Zone d'amélioration commerciale rue Bank
|
427,76 |
|
Zone
d'amélioration commerciale rue Rideau |
1
092,36 |
|
Zone
d'amélioration commerciale rue Somerset quartier chinois
|
1
007,85 |
|
Zone
d'amélioration commerciale Marché By |
274,66 |
|
Zone
d'amélioration commerciale rue Sparks
|
247,70 |
|
Zone
d'amélioration commerciale du cœur d’Orléans |
168,72 |
|
Zone
d'amélioration commerciale Vanier
|
211,29 |
|
|
|
|
Plafonnement/Rajustements
progressifs
|
(69
373,86) |
|
|
|
|
Rajustements
de taxe
|
973
422,23$ |
2. Que les
décisions «sans recommandation» de la liste intitulée Document 2 soient
approuvées.
DOCUMENTATION
1. City Treasurer’s report dated 26 April
2010 (ACS2010-CMR-FIN-0029).
Comité des services organisationnels et du développement économique
and Council / et au Conseil
26 April 2010 / le 26 avril 2010
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
Finance
Department/Département de finance
(613)
580-2424 ext. 13485, Ken.Hughes@ottawa.ca
|
Ref N°: ACS2010-CMR-FIN-0029 |
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 $973,422.23 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) |
$67,441.37 |
|
Fire, demolition or otherwise |
125,448.71 |
|
As a result of a change event |
1,532.64 |
|
Property
became exempt from taxation
|
500,893.23 |
|
Substantially unusable |
12,189.00 |
|
Gross or manifest error (current year) |
36,700.53 |
|
Unused due to repairs or renovations |
187,806.21 |
|
Gross or manifest error (prior years) |
73,524.77 |
|
Cancellations – Section 354.(2)(b) due to previous year 357/358 |
33,829.29 |
|
|
|
|
Bank Street Business Improvement Area |
427.76 |
|
Rideau Street Business Improvement Area |
1,092.36 |
|
Somerset Chinatown Business
Improvement Area |
1,007.85 |
|
Byward Market Business Improvement
Area |
274.66 |
|
Authority - Sections 334, 354, 357 and 358 |
Amount |
|
|
|
|
Sparks Street Business Improvement
Area |
247.70 |
|
Heart of Orleans Business Improvement
Area |
168.72 |
|
Vanier Business Improvement Area
|
211.29 |
|
|
|
|
Capping/Phase-in Adjustments |
(69,373.86)
|
|
|
|
|
Tax
Adjustments
|
$973,422.23 |
2. That the “ no recommendation” decisions
on the list entitled Document 2 be approved.
1. Que les
Services généraux et le Comité du développement économique recommandent
l'approbation par le Conseil qu'en vertu des articles 334, 354, 357 et 358 de
la Loi sur les municipalités, les taxes totalisant 973 422,23$ 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)
|
67
441,37$ |
|
Incendie,
démolition ou autre
|
125 448,71 |
|
À
la suite d’un changement
|
1
532,64 |
|
Propriété
devenue exempte de taxes
|
500
893,23 |
|
Essentiellement
inutilisable
|
12
189,00 |
|
Trop-payé
par erreur grossière ou manifeste
|
36
700,53 |
|
Propriété
désaffectée en raison de renóvations et de réparations |
187
806,21 |
|
Erreur
grossière ou manifeste de l’année précédente |
73
524,77 |
|
Radiation
due à l'année antérieure 357-358 - Article 354. (2)(b) |
33
829,29 |
|
|
|
|
Zone d'amélioration commerciale rue Bank
|
427,76 |
|
Zone
d'amélioration commerciale rue Rideau |
1
092,36 |
|
Zone
d'amélioration commerciale rue Somerset quartier chinois
|
1
007,85 |
|
Zone
d'amélioration commerciale Marché By |
274,66 |
|
Zone
d'amélioration commerciale rue Sparks
|
247,70 |
|
Zone
d'amélioration commerciale du cœur d’Orléans |
168,72 |
|
Zone
d'amélioration commerciale Vanier |
211,29 |
|
|
|
|
Plafonnement/Rajustements
progressifs
|
(69
373,86) |
|
|
|
|
Rajustements
de taxe
|
973
422,23$ |
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. Adjustments are applied
to BIA rates levied from member properties granted relief under sections 334,
354, 357 and 358.
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.
There are no rural implications.
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:
There are no legal or risk management impediments to approving the recommendations in this report. 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 $626,370.71 is available in the Provision for Allowances, Tax Remissions and Exemptions. The capping / phase-in adjustment of $69,373.86 is available in the Tax Mitigation Adjustment Accounts.
2010
– Report #1 (Held on file with the Deputy City Treasurer, Revenue).
2010 – Report #1 (Held
on file with the Deputy City Treasurer, Revenue).
No recommendation occurs for applications that are deemed not eligible under the provisions of the enabling legislation. A “no recommendation” decision made by Council under section 357 of the Municipal Act, 2001 may be appealed to the Assessment Review Board, by the applicant, within the prescribed deadline.
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.