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Request for Decision

Tax Adjustments Under Sections 357 and 358 of the Municipal Act



Presented To: City Council
Presented: Tuesday, Apr 24, 2018
Report Date: Tuesday, Apr 03, 2018
Type: Routine Management Reports



Signed By

Report Prepared By
Kyla Bell
Manager of Taxation
Digitally Signed Apr 3, 18

Division Review
Ed Stankiewicz
Executive Director of Finance, Assets and Fleet
Digitally Signed Apr 3, 18

Financial Implications
Jim Lister
Manager of Financial Planning and Budgeting
Digitally Signed Apr 9, 18

Recommended by the Department
Kevin Fowke
General Manager of Corporate Services
Digitally Signed Apr 9, 18

Recommended by the C.A.O.
Ed Archer
Chief Administrative Officer
Digitally Signed Apr 9, 18

Resolution

THAT the City of Greater Sudbury strikes the amount of $30,919.42 from the tax roll, as outlined in the report entitled "Tax Adjustments Under Sections 357 and 358 of the Municipal Act" from the General Manager of Corporate Services, presented at the City Council meeting on April 24, 2018;

AND THAT staff be directed to prepare a by-law.

Finance Implications

Of the total taxes to be struck from the tax roll, the City's portion is $9,820.94. This amount as well as previous amounts struck from the roll for 2016 is within the budget amount for tax write offs.

Relationship to the Strategic Plan / Health Impact Assessment

This report refers to operational matters.

Report Summary

Sections 357 and 358 of the Municipal Act authorize the cancellation, reduction and/or refund of property taxes under certain circumstances. These may include fire/demolition, change in tax class, tax exemption, or gross or manifest error.

With the assistance of the Municipal Property Assessment Corporation the Finance Division verifies applications, calculates the tax adjustment and amends the tax roll accordingly.

Applications are reported to City Council for approval on a regular basis.

Financial Implications

Of the total taxes to be struck from the tax roll, the City's portion is $25,963.82 and the adjustment has been included in the 2017 financial records.