HomeMy WebLinkAboutCS 63-07
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REPORT TO
EXECUTIVE COMMITTEE
11 2
Report Number: CS 63-07
Date: December 10, 2007
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 357/358 of the Municipal Act - Adjustment to Taxes
Recommendation:
1. That Report CS 63-07 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 $8,120.64 with a net cost to the City of approximately
$2,089.35, 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 for Uncollectable Taxes. The 2007
budget provision is $277,000 and $122,459.81 including the above has been spent to
date.
Sustainability Implications:
implications.
This report does not contain any sustainability
Background: The Municipal Act provides the Treasurer with various tax tools
regarding the administration and collection of property taxes. Under the provisions of
Section 357 of the Municipal Act 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 Municipal Act, allows for the reduction of
taxes due to assessment error and this section can be applied to property taxes for the
two preceding years.
Report CS 63-07
Date: December 10, 2007
Subject: Section 357/358 of the Municipal Act - Adjustment to Taxes
Page 2
11 3
Attachment 1 represents properties that are classified as taxable. 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.
Attachment 2 represents properties that are classified as Payment in Lieu (PILS). The
three properties were sold to the City of Pickering, therefore resulting in exempt status
as stated in Section 3 (9) of the Assessment Act.
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:
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- Tracy Parso s
Acting, Coordinator Taxation Services
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Gillis A. Paterson
Director, Corporate Services & Treasurer
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Attachment
Co : Chief Administrative Officer
Recommended for the consideration of
Pickering City Council
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I CITY OF PICKERING I
SECTION 357/358 ADJUSTMENTS TO TAXES - PAYMENT IN LIEU
December, 2007
APP # NAME
REASON FOR ADJUSTMI YEAR ROLL NUMBER
TOTAL
101/07 Ministry of Transportation
102/07 Ministry of Transportation
103/07 Ministry of Transportation
Became Exempt
Became Exempt
Became Exempt
2005 030-008-11500
2006 030-008-11500
2007 030-008-11500
CITY
$492.50
$497.80
$541.94
$1,532.24
REGION EDUCATION
$960.78
$1,056.07
$1,101.88
$0.00
$0.00
$0.00
$3,118.73
$1,453.28
$1,553.87
$1,643.82
$0.00 $4,650.97
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CITY OF PICKERING
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APP#
NAME
TOTAL
92/07 Henry/Frances Tillaart
97/07 Salvatore/Anna Moncada
96/07 Martha Yeboah
120/07 City of Pickering
119/07 Cougs (Brock Road)
118/07 Linda Wawryk
117/07 Mavij Development Inc
SECTION 357/358 ADJUSTMENTS TO TAXES - TAXABLE
December, 2007
REASON FOR ADJUSTMENT
YEAR ROLL NUMBER
Removal of Rogers TV Tower
Filled in swimming pool
Damaged by Fire
Became Exempt
House Demolished
Damaged by Fire
Commercial to Residential
2007 030-009-10600
2007 020-023-12200
2007 020-016-12513
2007 010-040-05000
2007 030-011-21800
2007 020-023-24100
2007 030-020-10902
CITY
REGION EDUCATION
$368.10 $748.43
$24.09 $48.98
$66.92 $136.07
$1.59 $3.24
$139.23 $283.09
$124.99 $254.14
$200.29 $407.22
$557.11 $1,132.74
$1,058.36
$17.72
$49.23
$1.17
$102.42
$91.94
$1,517.34
$2,174.89
$90.79
$252.22
$6.00
$524.74
$471.07
$2,124.85
$1,779.82 $3,469.67
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