HomeMy WebLinkAboutCS 19-03
REPORT TO FINANCE &
OPERATIONS COMMITTEE
Report Number: CS 19-03
Date: May 8 , 2003
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act, 2001, as amended
- Adjustment to Taxes
Recommendation:
1.
It is recommended that Report CS 19-03 of the Director, Corporate Services &
Treasurer be received and that:
2.
the write-off of taxes as provided under Section 357/358 of the Municipal Act,
2001 be approved; and,
3.
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 $26,727.01 with a net cost to the City of approximately
$5,234.77, 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 2003 Current Budget
allocation under General Government - Provision for Uncollectable Taxes.
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 (formerly Section
442) 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 Act, (formerly Section 443) allows for the reduction of taxes due to assessment
error and this section can be applied to property taxes for the two preceding years
(2001 & 2002).
Report CS 19-03
Date: May 8, 2003
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
MPAC clerical errors are the result of incorrect assessment values being placed on a
property at the beginning of the year, or an incorrect assessment value placed on a
supplementary assessment notice, issued later in the year. When the City of Pickering
acquires property, the property becomes exempt from taxation and therefore, the taxes
have to be cancelled, as reflected in the attached report. Demolitions, and other
physical changes to a property, such as removing or filling in a swimming pool, result in
a reduction in assessment and taxes.
Attachments:
1. Section 357/358 Adjustment to Taxes
Prepared By:
Approved I Endorsed By:
;~fik) -
. Susan Aitken ead
Coordinator, Taxation Services
C-~~
Gillis A. Paterson
Director, Corporate Services & Treasurer
GAP:vw
Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
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ATTACHMENT#..L.... TO REPORT#~lq-O3
CITY OF PICKERING
II
SECTION 357/358 ADJUSTMENTS TO TAXES
April, 2003
APP#
NAME
REASON FOR ADJUSTMENT
YEAR
ROLL NUMBER
CITY
REGION EDUCATION TOTAL
72/02 McLean, Floyd & Marilyn Gross/Manifest Clerical Error (MPAC) 2000 010-019-44651 10.62 22.14 12.42 45.18
73/02 McLean, Floyd & Marilyn Gross/Manifest Clerical Error (MPAC) 2001 010-019-44651 13.87 28.21 14.92 57.00
71/03 Sanders, Juliette Gross/Manifest Clerical Error (MPAC) 2001 020-025-50124 371.44 755.28 399.43 1,526.15
71/02 Zhuan, Xiaoxin & Duan, Lili Gross/Manifest Clerical Error (MPAC) 2001 020-025-50138 223.98 455.44 240.86 920.28
74/03 Riley, Frederick & Borja, Genia demolition 2002 010.019-33900 319.22 621.27 317.05 1,257.54
74/02 McLean, Floyd & Marilyn Gross/Manifest Clerical Error (MPAC) 2002 010-019-44651 15.02 29.24 14.92 59.18
76/03 City of Pickering Became Exempt 2002 010-019-18705 702.30 1,366.79 697.51 2,766.60
35/02 City of Pickering Became Exempt 2002 010-030-02250 1,298.49 2,527.10 4,212.34 8,037.93
72/03 City of Pickering Became Exempt 2001 010-030-02250 1,081.22 2,285.11 3,969.11 7,335.44
70/02 Kyle, C. & Benevides, A. swimming pool filled in 2002 010.026-24400 13.25 25.79 13.16 52.20
64/02 McHale, Brian Gross/Manifest Clerical Error (MPAC) 2002 030-004-29200 97.65 190.04 96.97 384.66
69/02 Glen Rouge Homes Inc. Gross/Manifest Clerical Error (MPAC) 2002 010-021-03475 657.23 1,279.08 652.75 2,589.06
68/02 Molinaro, Mario & Vincenzina Gross/Manifest Clerical Error (MPAC) 2002 010-021-12228 430.48 837.77 427.54 1,695.79
5,234.77 10,423.26 11,068.98 26,727.01
Note: MPAC is The Municipal Property Assessment Corporation