Standing Authority to Exempt Certain Toronto and Region

Conservation Authority Lands from Municipal Taxes

The Economic Development Committee recommends the adoption of the following report (September 30, 1998) from the Commissioner of Economic Development, Culture and Tourism subject to the addition of the following Recommendation (4):

"(4)that authority be granted for the introduction of the necessary bill in Council to give effect thereto."

Purpose:

To grant standing authority to exempt from municipal taxes lands owned by the TRCA and managed by the City pursuant to an Agreement with the TRCA for park purposes, and to seek standing approval to authorize the submission of Bills in relation thereto.

Funding Sources, Financial Implications and Impact Statement:

Not Applicable.

Recommendations:

It is recommended that :

(1)approval be granted for standing authority to exempt from municipal taxes those lands owned by the TRCA and managed by the City for park purposes, and for the submission to Council of the relevant Bills in relation thereto;

(2)Clause No.1 of Report No.12 of the Parks, Recreation and Property Committee adopted by Metropolitan Council on October 3, 1961 with respect to the exemption from municipal taxation certain lands owned by the (then) Metropolitan Toronto and Region Conservation Authority and used for Metropolitan parks purposes, be rescinded; and

(3)the appropriate City officials be authorized and directed to take the necessary action to give effect thereto.

Council Reference/Background/History:

Historically, an Agreement was entered into between the former The Municipality of Metropolitan Toronto ("Metro") and the (then) Metropolitan Toronto and Region Conservation Authority ("MTRCA"), whereby Metro managed, as regional parkland, lands owned by MTRCA turned over to it by the MTRCA for operation as regional parkland.

On March 7, 1961, by the adoption of Clause No. 2 of Report No.3 of the Parks and Recreation Committee, the former Metropolitan Council authorized an application for authorizing legislation to exempt from taxation those lands owned by MTRCA within the Metropolitan area which were used for Metropolitan park purposes. This application was granted by an amendment to Section 223 of the Municipality of Metropolitan Toronto Act, which provided that Metro could, by by-law, exempt such MTRCA lands from municipal taxation while same were managed by Metro as parkland.

On October 3, 1961, by the adoption of Clause No. 1 of Report No. 12 of the Parks, Recreation and Property Committee , the former Metropolitan Council granted standing authority for submission of Bills to Council to exempt from municipal taxes such lands owned by MTRCA and used for Metropolitan park purposes pursuant to an Agreement with MTRCA. As individual pieces of property were acquired by the MTRCA and "turned over" by it to Metro to be managed for parks purpose pursuant to such Agreement, the (then) Metropolitan Solicitor would submit the relevant Bills to Council providing for exemption from municipal taxes those lands owned by MTRCA and used for Metropolitan park purposes.

The City of Toronto Act, 1997 (No.2), similarly provides, at Clause 59(2)(f), that lands vested in the Toronto and Region Conservation Authority ("TRCA") and managed and controlled by the City under an Agreement with that body, may be exempt by the City from municipal taxation. The City is the legal successor to Metro under the pre-existing Agreements with (new) TRCA. Accordingly, it is within the City's power to exempt such lands from municipal taxation, so long as same are used for parks purposes.

Comments and/or Discussion and/or Justification:

Accordingly, it is recommended that a new standing authority be approved to allow for the expeditious processing of Bills/By-laws exempting from municipal taxation those lands owned by Toronto and Region Conservation Authority and managed by the City for park purposes.

Contact Name:

Margaret Fischer, Director, Real Estate Law, Legal Division Tel: 392-8054

Frank Kershaw, Director, Policy & Development Tel: 392-8199

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The Economic Development Committee reports, for the information of Council, also having had before it during consideration of the foregoing matter Appendix "A" of Clause No. 1 of Report No. 12 of The Parks and Recreation Committee, titled "Authority to Introduce Bill in Council to Exempt from Municipal Taxes Certain Conservation Lands Used for Metropolitan Park Purposes", which was adopted by The Council of The Municipality of Metropolitan Toronto at its meeting on October 3, 1961.