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HomeMy WebLinkAboutCS 25-07 CiUI (1~ REPORT TO EXECUTIVE COMMITTEE 130 Report Number: CS 25-07 Date: June 11, 2007 lit 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 ._.~ ~;-~~~. --~ Gillis A. Paterson Director, Corporate Services & Treasurer GAP:tp Attachment Copy: Chief Administrative Officer Recommended for the consideration of Pickering C' y Council I\, //' 132- C) z i W ~ o ii: u. o ~ o W ..J lXl S CIJ W S o 1-.... 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N ..... .... ai M ~ o o d M N ai .... ~ 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.