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March 23, 1998
To: Corporate Services Committee
From: W. A. Liczyk
Chief Financial Officer & Treasurer
Subject: Reduction of Taxes - Realty
Section 443 Municipal Act
Purpose:
To repeal the By-laws of the former area municipalities and to approve the recommended adjustment pursuant to the provision of Section 443 of the Municipal Act.
Funding:
That the amount of $107,693.09 be charged to the tax write-off account.
Recommendation:
- Repeal By-law #31159 of the former City of North York, By-law #22809 of the former City of Scarborough and #25-18 of the Municipal Code for the former City of Etobicoke.
- Approve the cancellation of taxes as outlined in the attached Schedules of applications totalling $107,693.09.
- Enact the attached By-law appointing Corporate Services Committee to hear all application under this section.
Discussion:
The councils of the former area municipalities of North York, Scarborough and Etobicoke enacted and passed By-laws which appointed various committees to hear all applications under section 443 of the Municipal Act, formerly section 496a. The former Toronto, East York and York did not enact By-laws, thus their Councils heard the applications. Councils of the former area municipalities would receive a report, similar to this, to adopt the recommendations.
Section 443 provides for the cancellation, reduction or refund of taxes by reason of any gross or manifest error in the preparation of the assessment roll that was an "error of fact". The attached Schedules AA@ through AD@of applications have been deemed by the Assessment Commissioner to be an "error of fact" and therefore an adjustment to the tax liability is recommended. The original applications are in the offices of the various Tax Collectors. The adjustment to realty tax is $107,693.09. We will, however, recover approximately $60,300 in taxes relating to the education portion of this adjustment. The following table summarizes the adjustments by former municipality by tax year.
|
Regional Area |
1997 |
1996 |
1995 |
1994 |
Total |
|
North York |
$182.33 |
$227.26 |
$225.83 |
|
$635.42 |
|
Scarborough |
$1,604.28 |
$3,370.43 |
$1,437.85 |
|
$6,412.56 |
|
Etobicoke |
$40,076.58 |
$10,629.26 |
$10,384.68 |
$1,238.99 |
$62,329.51 |
|
York |
|
$36,032.56 |
$2,283.04 |
|
$38,315.60 |
|
TOTAL |
$41,863.19 |
$50,259.51 |
$14,331.40 |
$1,238.99 |
$107,693.09 |
Conclusion:
That the recommendations of the Regional Assessment Commissioners be approved in the amount of $107,693.09 and that the recoverable portion be charged back to the school boards.
Contact Name:
Margo L. Brunning
Director of Tax Revenue - North York Region
at (416) 395-6789
Fax Number (416) 395-6703
Internet Email Address:fi003mb@city.north-york.on.ca
W. A. Liczyk
Chief Financial Officer & Treasurer
SCHEDULE "A"
FORMER CITY OF NORTH YORK
APPLICATION ASSESSMENT TAX
NO. ROLL NO. YEAR ADJUSTMENT
REALTY TAX:
A71 09 4 200 10500 1995 46.91
A72 09 4 200 10500 1996 46.37
A73 11 1 180 00211 1995 178.92
A74 11 1 180 00211 1996 180.89
A75 11 1 180 00211 1997 182.33
TOTAL REALTY TAX 443 ADJUSTMENT $635.42
TOTAL 1995 $225.83
TOTAL 1996 $227.26
TOTAL 1997 $182.33
TOTAL REALTY TAX 443 ADJUSTMENT $635.42
SCHEDULE "B"
FORMER CITY OF SCARBOROUGH
APPLICATION ASSESSMENT TAX
NO. ROLL NO. YEAR ADJUSTMENT
REALTY TAX:
07 2 433 01605 1995 172.76
1996 174.59
1997 176.07
07 2 433 01607 1995 290.96
1996 294.04
1997 296.54
10 4 770 40333 1996 137.83
1997 139.01
12 5 370 09574 1995 974.13
1996 984.83
1997 992.66
12 6 080 00480 1996 593.51
12 6 080 00480 0010 1996 1,185.63
TOTAL REALTY & BUSINESS TAX 443 ADJUSTMENT $6,412.56
TOTAL 1995 1,437.85
TOTAL 1996 3,370.43
TOTAL 1997 1,604.28
TOTAL REALTY TAX 443 ADJUSTMENT $6,412.56
SCHEDULE "C @
FORMER CITY OF ETOBICOKE
APPLICATION ASSESSMENT TAX
NO. ROLL NO. YEAR ADJUSTMENT
REALTY & BUSINESS TAX:
01 6 870 01500 1994 1,238.99
$1,238.99
05 4 130 00933 1995 2,347.75
03 6 575 00400 0085 1995 218.99
03 6 575 00400 0080 1995 2,805.69
03 4 195 05000 1995 262.54
02 3 020 00500 1995 4,749.71
$10,384.68
04 2 090 02200 0010 1996 2,510.74
02 6 630 00200 0210 1996 2,759.02
02 6 630 00200 0215 1996 52.06
03 4 195 05000 1996 504.42
03 2 020 00500 1996 4,803.02
$10,629.26
04 1 643 11200 1997 865.45
04 2 700 00100 0240 1997 1,702.23
04 2 700 00100 0245 1997 181.26
04 1 643 44500 1997 902.20
05 4 015 03700 1997 58.05
03 4 195 05000 1997 509.09
02 3 020 00500 1997 4,847.52
05 1 603 02000 1997 402.76
04 1 643 06500 1997 828.36
02 6 510 02390 1997 277.46
04 3 231 11600 1997 1,388.83
04 3 212 46600 1997 2,070.30
05 4 015 03700 1997 58.05
04 2 050 02700 0010 1997 9,383.29
02 6 501 01000 1997 459.07
02 6 501 01600 1997 459.07
02 6 501 02200 1997 706.03
02 6 501 02800 1997 706.03
02 6 501 03400 1997 706.03
02 6 501 04000 1997 706.03
02 6 501 04600 1997 706.03
02 6 501 05200 1997 705.13
02 6 501 05800 1997 705.13
02 6 501 06400 1997 707.52
02 6 501 07000 1997 706.03
02 6 501 07600 1997 706.03
02 6 501 08200 1997 706.03
02 6 501 08800 1997 706.92
02 6 501 09400 1997 706.03
02 6 501 10000 1997 706.03
02 6 501 10600 1997 705.13
02 6 501 11200 1997 706.03
02 6 501 11800 1997 707.52
02 6 501 12400 1997 706.92
02 6 501 13000 1997 706.03
02 6 501 13600 1997 706.64
02 6 501 14200 1997 706.03
02 6 501 14800 1997 854.29
TOTAL REALTY TAX 443 ADJUSTMENT $40,076.58
TOTAL 1994 1,238.99
TOTAL 1995 10,384.68
TOTAL 1996 10,629.26
TOTAL 1997 40,076.58
TOTAL REALTY TAX 443 ADJUSTMENT $62,329.51
SCHEDULE "D @
FORMER CITY OF YORK
APPLICATION ASSESSMENT TAX
NO. ROLL NO. YEAR ADJUSTMENT
REALTY TAX:
06 4 240 01700 1996 3,506.55
07 2 320 01600 1996 1,067.77
03 1 150 06600 1996 27,869.88
04 1 300 02400 1996 367.00
04 1 370 05400 1996 899.82
04 3 350 02200 1995 2,283.04
04 3 350 02200 1996 2,321.54
TOTAL REALTY TAX 443 ADJUSTMENT $38,315.60
TOTAL 1995 2,283.04
TOTAL 1996 36,032.56
TOTAL REALTY TAX 443 ADJUSTMENT $38,315.60
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