HomeMy WebLinkAboutCS 49-06
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REPORT TO
EXECUTIVE COMMITTEE
051
Report Number: CS 49-06
Date: September 25, 2006
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
1. That Report CS 49-06 of the Director, Corporate Services & Treasurer be received;
2. That the write-offs of taxes as provided under Section 357/358 of the Municipal Act,
2001 be approved; and,
3. Further, that the appropriate officials of the City of Pickering be authorized to take
the necessary action to give effect hereto.
Executive Summary:
Not Applicable
Financial Implications: If approved, the write-off of taxes as contained in this report
represents a gross cost of $129,946.44 with a net cost to the City of approximately
$21,683.12, the balance being charged back to the Region of Durham and the School
Boards. Pickering's share of the costs will be charged to the 2006 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2006
budget provision is $250,600 and $50,504.33 including the above has been spent to
date.
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Under the provisions of
the new Municipal Act, 2001, as amended, Section 357 of the Act provides for the
reduction of taxes due to fire, demolition, exemption, assessment change or error and
the tax reduction is applicable to the current year only. Section 358 of the new
Municipal Act allows for the reduction of taxes due to assessment error and this section
can be applied to property taxes for the two preceding years.
Municipal Property Assessment Corporation (MPAC) have returned the attached
Section 357 application as "recommended" to adjust the assessment values as
requested.
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Report CS 49-06
Date: September 25, 2006
Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes
Page 2
Change in realty tax class can translate into lower property taxes if the property went
from industrial to commercial tax class or commercial to residential tax class.
Demolitions, and other physical changes to a property, such as removing or filling in a
swimming pool, or damage caused by fire result is a reduction in assessment and
taxes.
Attachments:
1. Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
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Tracy Parsons I -
Tax Analyst
GAP:tp
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council tl
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