HomeMy WebLinkAboutCS 08/01
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REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director, Corporate Services & Treasurer
DATE: March 7, 2001
REPORT NUMBER: CS 08-01
SUBJECT: Section 442/443 of the Municipal Act - Adjustment to Taxes
RECOM1v1ENDATION:
That Report CS 08/00 of the Director, Corporate Services & Treasurer be received and that the
write-offs of taxes due to change in assessment as provided under Section 442 of the
Municipal Act R.S.O. 1990 as amended be approved.
ORIGIN:
Director, Corporate Services & Treasurer
AUTHORITY:
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The Municipal Act, R.S.O. 1990, as amended, Section 442
FINANCIAL IMPLICATIONS:
If approved, the write-off of taxes as contained in this report represents a gross cost of
$16,738.45, with a net cost to the City of approximately $4,185, the balance being
charged back to the Region of Durham and the School Boards. Pickering's share of the cost
will be charged to the 2001 Current Budget allocation under General Government-
Provision for Uncollectable Taxes.
EXECUTIVE SUMMARY:
Not Applicable
BACKGROUND:
The reduction of taxes due to fire, demolition, exemption, assessment change or error is
Provided for under Section 442 ofthe Municipal Act. Write-offs of this nature are considered
Normal in the conduct of business.
The write-offs for the years 1997 to 2000 and the taxation loss will be charged to the
2001 budget account 2134, Provision for Uncollectab1e Taxes.
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The outstanding taxes for the years 1997 are for business taxes and payment in lieu. The City of
Pickering used a bailiff to recover the outstanding taxes, however, these businesses are no longer
operating. The majority of the tax write offs are due to demolition or assessment department
error.
Report to Council CS 08-00
Date: March 7, 2001
Subject: Section 442/443 of the Municipal Act - Adjustment to Taxes
Page 2
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ATTACHMENTS:
1. Section 442 Adjustment to Taxes dated March 19,2001
Prepared By:
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Marlene Van Riesen,
Coordinator, Taxation Services
Approved / Endorsed By:
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Gillis A. Paterson,
Director, Corporate Services & Treasurer
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Attachment
Recommended for the consideration of Pickering
City Council
Thomas J. Quinn, Chief Administrative Officer
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ATTACHMENT# J TO REPORT # cr or-Of
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I CITY OF PICKERING I
SECTION 442 ADJUSTMENTS TO TAXES
MARCH 19, 2001
APP# NAME REASON FOR ADJUSTMENT YEAR CODE ROLL NUMBER AMOUNT
76/00 MAXCON DEV L TO ASSESSMENT DEPT ERROR 2000 RTS 030-020-22624 1,129.70
77/00 MAXCON DEV L TO ASSESSMENT DEPT ERROR 2000 RTS 030-020-22622 1,129.70
79/00 VAN ROOY, HELEN GARAGE DEMOLITION 1998 RTP 030-002-16900 185.96
80/00 VAN ROOY, HELEN GARAGE DEMOLITION 1999 RTP 030-002-16900 181.95
81/00 VAN ROOY, HELEN GARAGE DEMOLITION 2000 RTP 030-002-16900 180.75
00/00 TRANSPORTATION MIN UNCOLLECT ABLE 1998 RTP 010-039-15100 537.35
68/00 CAMPITELLI, FRED ASSESSMENT DEPT ERROR 2000 MTP 020-016-29960 2,463.30
70/00 DESSON, THOMAS/MARION ASSESSMENT DEPT ERROR 1998 CTN 030-004-12600 1,446.94
70/00 DESSON, THOMAS/MARION ASSESSMENT DEPT ERROR 1999 CTN 030-004-12600 1,481.49
70/00 DESSON, THOMAS/MARION ASSESSMENT DEPT ERROR 2000 CTN 030-004-12600 1,478.29
48/00 LENNOX, WILLIAM DEMOLITION 2000 RTP 030-007-32800 377.45
83/00 HAZELLJRICHARDS ASSESSMENT DEPT ERROR 1998 RTS 020-016-40030 15.50
83/00 HAZELLJRICHARDS ASSESSMENT DEPT ERROR 1999 RTP 020-016-40030 15.16
83/00 HAZELLJRICHARDS ASSESSMENT DEPT ERROR 2000 RTP 020-016-40030 15.06
00/00 PUBLIC WORKS CANADA UNCOLLECT ABLE 1997 RTP 030-002-10100 1,701.14
00/00 PICKERING AUTO BODY UNCOLLECTABLE 1997 CTN 020-016-13430-0003 28.77
84/00 GAFFNEY, MARTIN HOUSE DEMOLISHED 1999 RTS 010-019-20200 10.14
85/00 GAFFNEY, MARTIN HOUSE DEMOLISHED 2000 RTS 010-019-20200 30.12
86/00 GAFFNEY, MARTIN SOLD TO CITY EXEMPT 2000 RTS 010-019-20200 15.06
72/00 VAN BELKOM, M ASSESSMENT DEPT ERROR 2000 RTP 020-017-40899 593.92
73/00 MURPHY, JOHN ASSESSMENT DEPT ERROR 2000 RTP 020-017-40894 668.66
00/00 526089 ONT L TO UNABLE TO COLLECT 1998 RTP 030-020-14404 138.83
75/00 CLAREMONT ESTATES ASSESSMENT DEPT ERROR 2000 RTP 030-002-08120 1,973.21
01/00 FARRELL GRANT/KAREN SOLD TO CITY EXEMPT 2000 RTP 030-002-07442 14.85
09/01 LAMANNA,ROCCO/ANAN ASSESSMENT DEPT ERROR 1999 RTP 010-021-15600 121.30
09/01 LAMANNA, ROCCO/ANAN ASSESSMENT DEPT ERROR 2000 RTP 010-021-15600 120.50
03/01 EGERTON..JONES, IAN DEMOLITION 2000 RTP 020-024-88100 60.58
16/01 CAMARA EMANUElJVICKlE DEMOLITION 1999 RTP 010-019-18200 231.14
16/01 CAMARA EMANUElJVlCKIE DEMOLITION 2000 RTP 010-019-18200 391.63
16,738.45
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