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REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 03-04
Date: March 4, 2004
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act- Adjustment to Taxes
Recommendation:
1. It is recommended that Report CS 03-04 of the Director, Corporate Services &
Treasurer be received and that:
2. the write-offs 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 $32,072.34 with a net cost to the City of approximately
$5,852.64, 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 2004 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 new Municipal 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).
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. 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
Report CS 03-04
Date: March 4, 2004
Subject: Section 357/358 of the Municipal Act- Adjustment to Taxes
Page 2
swimming pool, or damage caused by fire result in 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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Attachments
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
ATTACHMENT#-L.. TO REPORT#...tS 03 - fJ<j
CITY OF PICKERING
SECTION 357/358 ADJUSTMENTS TO TAXES
March 2004
APP#
NAME
REASON FOR ADJUSTMENT YEAR
ROLL NUMBER
CITY
REGION
EDUCATION
TOTAL
102/03 Arcobel Homes LId Demolition 2003 010-038-05900 144.49 281.50 135.23 561.22
103/03 Thea Lespouridis/Angela Kelly Demolition 2003 010-019-19900 111.06 216.37 103.94 431.37
104/03 City of Pickering "Became Exempt 2002 020-016-26160 475.10 924.54 471.82 1,871.46
105/03 City of Pickering "Became Exempt 2003 020-016-26160 558.40 1,087.87 522.60 2,168.87
106/03 City of Pickering "Became Exempt 2003 020-016-25964 601.36 1,171.55 562.80 2,335.71
107/03 City of Pickering "Became Exempt 2002 020-016-25964 475.06 924.54 471.82 1,871.42
108/03 City of Pickering "Became Exempt 2001 020-016-29300 120.76 245.55 470.79 837.10
109/03 City of Pickering "Became Exempt 2002 020-016-29300 194.79 379.09 695.05 1,268.93
110/03 City of Pickering Gross/Manifest Clerical Error 2001 020-016-29300 139.33 283.32 543.20 965.85
111/03 Fampa Holdings LId Demolition 2003 010-018-20100 158.05 307.93 527.58 993.56
112/03 Fampa Holdings Ltd Demolition 2003 010-018-20410 13.42 26.14 12.56 52.12
02/04 Bopa Developments -Became Exempt 2003 030-020-20575 171.82 334.73 160.80 667.35
08/04 Bopa Developments "Became Exempt 2003 030-020-20570 171.82 334.73 160.80 667.35
09/04 Bopa Developments "Became Exempt 2003 030-020-20565 171.82 334.73 160.80 667.35
10/04 Bopa Developments "Became Exempt 2003 030-020-20563 171.82 334.73 160.80 667.35
15/04 Consumers Gas Co LId Gross/Manifest Clerical Error 2003 010-030-01950 35.80 69.74 33.50 139.04
16/04 City of Pickering "Became Exempt 2003 020-025-31100 17.50 34.10 16.38 67.98
18/04 Unique at Holding Corp Gross/Manifest Clerical Error 2003 020-024-00220 2,120.24 4,130.46 9,587.61 15,838.31
5,852.64 11,421.62 14,798.08 32,072.34
Note: MPAC is The Municipal Property Assessment Corporation
Purchased by the City of Pickering
"** Purchased by the Region of Durham