HomeMy WebLinkAboutCS 36/01
-
REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director, Corporate Services & Treasurer
DATE: November 19, 2001
REPORT NUMBER: CS 36-01
SUBJECT: Section 442/443 of the Municipal Act - Adjustment to Taxes
RECOMMENDATION:
1. That Report CS 36-01 of the Director, Corporate Services & Treasurer be received;
2. The write-offs of taxes due to change in assessment as provided under Section 442 of the
Municipal Act R.S.O. 1990 as amended, be approved; and,
3. The appropriate officials of the City of Pickering be authorized to take the necessary actions
to give effect thereto.
ORIGIN:
Director, Corporate Services & Treasurer
-
AUTHORITY:
The Municipal Act, R.S.O. 1990, as amended, Section 442
FINANCIAL IMPLICATIONS:
If approved, the write-off of taxes as contained in this report represents a gross cost of
$109,654.15, with a net cost to the city of approximately $22,569.56, the balance being charged
back to the Region of Durham and the School Boards. Pickering's share of the cost will be
charged to the 2001 Current Budget allocation under General Government - Provision for
Uncollectable Taxes.
EXECUTIVE SUMMARY:
Not applicable
BACKGROUND:
The reduction of taxes due to fire, demolition, exemption, assessment change or error is provided
for under Section 442 of the Municipal Act. Write-offs oftrns nature are considered normal in
the conduct of business.
-
The write-offs for the years 1997 to 2001 and the taxation loss will be charged to the 2001
budget account 2134, Provision for Uncollectable Taxes.
The outstanding taxes for the years 1997 are for business taxes however, these businesses are no
longer operating. The majority of the 1999 to 2001 tax write offs are due to demolition or
Report to Council CS 36-01
Date: November 19, 2001
Subject: Section 442/443 of the Municipal Act - Adjustment to Taxes
Page 2
-
assessment error. There is one property that has changed from regular taxable to exempt
because the property is now occupied by a religious organization that has resulted in a tax write-
off of$32,103.63.
A TT ACHMENTS:
1. Section 442 Adjustment to Taxes dated November 19, 2001
Prepared By:
Approved / Endorsed By:
~.tflZ/~W 1
Susan Aitke~ead
Tax Analyst
,g~~
~
Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:vw
Attachment
Recommended for the consideration of Pickering
City Council
Thomas 1. Ouinn, Chief Administrative Officer
~
-
ATTACHMENT#LTOREPORT# CS 3'-01
-
C:In OF P:ICDR:mG
SECTION 442 ADJUSTMENTS TO TAXES
November 2001
APP# NAME REASON FOR ADJUSTMENT YEAR CODE ROLL NUMBER AMOUNT
52/01 HANNAFORD,~CHARWMARY ASSESSMENT DEPT CLE~CAL ERROR 1999 RTP 010-039-09704 34.39
53/01 HANNAFORD, ~CHARDIMARY ASSESSMENT DEPT CLERICAL ERROR 2000 RTP 010-039-09704 67.79
01/01 CITY OF P1CKE~NG EXEMPT 2000 RTP 010-o39..Q9688 150.62
06/01 WHITE, CAROL ANN ASSESSMENT DEPT CLE~CAL ERROR 2000 FTP
TIS 030-004-28500 59.82
71/00 MENDRYC~,GERTRUD CTN TO CUN 2000 CTN 020-022-05842 828.82
65/01 GIGUO, VITO & BEVERLEY ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 010-019-18710 484.64
82/00 WORD OF TRUTH CH~STlAN EXEMPT 2000 CTN 020-022-07600 7,064.19
68/01 WHITE CAROL ANN ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 030-004-21800 1,443.32
40/01 METROPOUTANTORONTO ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 030-009.16300 427.61
42/01 METROPOUTAN TORONTO ASSESSMENT DEPT CLE~CAL ERROR 1999 RTP 030-009.13300 1,571.62
43/01 METROPOUTANTORONTO ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 030-009.13300 1,561.28
45/01 METROPOUTAN TORONTO ASSESSMENT DEPT CLE~CAL ERROR 1999 RTP 030-008-28300 2,304.76
46/01 METROPOUTAN TORONTO ASSESSMENTDEPTCLE~CALERROR 2000 RTP 030-008-28300 2,289.53
48/01 STEINWALL STAN & DELORES ASSESSMENT DEPT CLERICAL ERROR 2000 RTP 010-040-02900 218.94
66/01 MOREIRAlMCNAIR ASSESSMENT DEPT CLE~CAL ERROR 1999 RTP 010-021-02702 474.00
67/01 MOREIRAlMCNAJR ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 010-021-02702 700.63
00100 SHUN SUM INVEST INC UNCOLLECTABLE BUS TAXES 1997 CTN 020-017-09700-0025 1,894.28
00100 SHUN SUM INVEST INC UNCOLLECTABLE BUS TAXES 1997 CTN 020-017-09700-0030 24.02
24/01 SADRY ARDAVlRAF/DHUN FIRE 2001 RTP 020-017.10724 3,299.32
23/01 MANFRED/CARSON FIRE 2001 RTP 010-o19~583 2,023.49
15/01 SYPHUS NORMA FIRE 2001 RTP 010-026-55820 1,580.70
50/01 MOUNARO, LUIGI/ANNA DEMOUTlON 2001 RTS 010-038-05800 486.31
00/00 WHITE CAROL ANN ASSESSMENT DEPT CLE~CAL ERROR 2001 RTP 030-004-21800 721.13
37/01 BRASS PETER E~C ASSESSMENT DEPT CLERICAL ERROR 2001 RTP 030-004-22410 85.51
19/01 ONT~O REALTY CORP NOW PAYMENT IN UEU 2001 RTP 030..Q04-28600 0.00
35/01 ONT~O REALTY CORP ASSESSMENT DEPT CLE~CAL ERROR 2001 RPEP 030-004-38700 2, 109.23
36/01 CH~ST ALEXANDER ASSESSMENT DEPT CLE~CAL ERROR 2001 RTP 030-007-28700 7,034.20
47/01 METROPOUTANTORONTO EXEMPT 2001 RTP 030-008.28300 3,105.41
44/01 METROPOUTANTORONTO EXEMPT 2001 RTP 030-009.13300 2,117.78
41/01 METROPOUTANTORONTO EXEMPT 2001 RTP 030-009.16300 989.84
10/01 V~LDEVELOPMENT ASSESSMENT DEPT CLE~CAL ERROR 2001 RTP 020-017-01122 11,287.21
11/01 CITY OF P1CKE~NG EXEMPT 2001 RTP 010-019.13200 2,665.04
17/01 CAMARA VlC~E1EMANUEL DEMOUTION 2001 RTP 010-019.18200 441.80
02/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-019-36484 142.52
28/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-019-38915 142.52
29/01 CITY OF PICKERING EXEMPT 2001 RTP 010-019-36916 142.52
31/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-019-36917 142.52
30/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-019-36918 142.52
18/01 CITY OF PICKE~NG EXEMPT 2001 RTP 030-020.18709 142.52
04/01 EGERTON..JONES IAN POOL REMOVAL 2001 RTP 020-024-88100 114.01
56/01 CITY OF PICKE~NG EXEMPT 2001 RTP 020-025-50050 14.25
57101 CITY OF P1CKE~NG EXEMPT 2001 RTP 020-025-50500 4,802.70
27/01 CARRERA HOMES ROLL# DELETED 2001 RTP 010-038-00275 4,432.23
13/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-038-20520 356.28
51/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-039-09525 142.52
01/01 CITY OF PICKE~NG EXEMPT 2001 RTP 010-039-09688 142.52
20101 VICTORY ~NGSGATE LTC ROLL# DELElED 2001 RTP 010-039.11700 2,878.81 .
12/01 SIMAS MANUELIBRAUUA ASSESSMENT DEPT CLE~CAL ERROR 2001 RTP 010-040..Q4405 185.27
49/01 STEINWALL STAN & DELORES DEMOUTlON 2001 RTP 010..Q41-o2900 1,410.91
62.01 UBICH POOL REMOVAL 2001 RTS 010-01944398 78.40
69/01 BRANEY ASSESSMENT DEPT CLE~CAL ERROR 1999 RTP 010-o39..Q9650 23.18
70/01 BRANEY ASSESSMENT DEPT CLE~CAL ERROR 2000 RTP 010-039-09650 271.13
32/01 WORD OF TRUTH CHRISTIAN EXEMPT 2001 CTN 020-022-07600 32,103.63
58/01 Marshall Homes DEMOUTION 2000 RTEP 010-040-07900 244.96
59/01 Marshall Homes DEMOUTlON 2001 RTEP 010-040-07900 498.80
73/01 DE LA TORRElCOPP DEMOUTlON 2001 RTEP 010-039-14000 355.31
76101 SAGERMANN INDOOR POOL CLOSED 2001 RTEP 010-026.13700 27.88
n/Ol OPPEDISANO DEMOUTlON 2001 RTEP 010-021.16000 655.96
80/01 BELFRY POOL REMOVAL 2001 RTEP 030-020-09110 171.02
71/01 BRANEY CLE~CAL ERROR 2001 RTEP 010-o39..Q9650 270.78
54/01 HANNAFORD CLE~CAL ERROR 2001 RTEP 010-039-09704 71.25
109,654.15
-
-