HomeMy WebLinkAboutCS 25-07
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REPORT TO
EXECUTIVE COMMITTEE
130
Report Number: CS 25-07
Date: June 11, 2007
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From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
1. That Report CS 25-07 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. 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 $103,365.22 with a net cost to the City of approximately
$26,657.44, 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 2007 Current Budget
allocation under General Government - Provision tor Uncollectable Taxes. The 2007
budget provision is $277,000 and $26,657.44 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 tor 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, 2001, allows for the reduction of taxes due to assessment error and this
section can bE~ applied to property taxes for the two preceding years.
Attachment 1 represents properties that are classified as taxable. Eight properties
reflect "no change" or reduction in their property taxes. This change is shown as having
zeros in the corresponding columns. Municipal Property Assessment Corporation or
MPAC staff have investigated each assessment reduction request. After completing
their investigation, they have reached the conclusion that the property does not warrant
Report CS 25-07
Date: June 11, 2007
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
131
',1 ....
a reduction in assessment and therefore, an adjustment in property taxes. In some
situations, the demolished structure was less than pristine condition, and demolishing
the structure did not reduce the property's assessment value. If the property owner
does not agree with MPAC's recommendation, they have the right to appeal to the
Assessment Review Board under subsection (7) of the Municipal Act, 2001.
Attachment 2 represents properties that are classified as Payment in Lieu (PILS). Ten
properties are owned by Region of York/Durham Region. The residential properties
associated with the Duffin Creek Water Pollution Control Plant are now vacant,
therefore resulting in exempt status.
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 in a reduction in assessment and
taxes.
Attachments:
1. Section 357/358 Adjustment to Taxes - Taxable
2. Section 357/358 Adjustment to Taxes - Payment in Lieu
Prepared By:
Approved I Endorsed By:
,-"_J~fflLJ
Tracy Parso s
Tax Analyst
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~;-~~~. --~
Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:tp
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering C' y Council
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REPORT TO EXECUTIVE
COMMITTEE
Report Number: CS 26-07
Date: June 11, 2007
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Fireworks By-law
Recommendation:
1. That Report CS 26-07 of the Director, Corporate Services & Treasurer be
received;
2. That the draft by-law included as Attachment 1 to provide for the licensing of the
sale and setting off of Fireworks be enacted; and
3. That the appropriate staff of the City of Pickering be given authority to give effect
thereto.
Executive Summary:
In accordance with Section 121 of the Municipal Act, 2001 which provides that local
municipalities may prohibit and regulate the sale and setting off of fireworks it is being
recommended that as a housekeeping process By-law 4168/72 be repealed in its
entirety and that the draft Fireworks By-law attached be enacted.
Financial Implications:
A charge of $100.00 per permit is being recommended to cover enforcement and
administrative cost recovery of the by-law of the by-law provisions.
Sustainability Implications:
Licensing within the City of Pickering is an integral part of a sustainable community in
the areas of 81 healthy society and healthy community.