Title
Request for Cancellation of Penalties on 2015 Tax Levy
Proposed Motion
That the request to cancel tax penalties in the amount of $1,126.28 be denied.
Body
Administration Recommendation
Administration supports the proposed motion.
Purpose
The property owner has requested that Council consider cancellation of all tax penalties added to the above noted property during 2015, as only Council has the authority to cancel tax penalties, as per the Municipal Government Act Section 347(1).
Summary
A request has been received from a Parkland County property owner requesting Council to cancel tax penalties in the amount of $1,126.28 because he was unaware of penalties that were accumulating for reasons that are outlined in an email dated January 19, 2016 (Attachment 1). In summary, the property owner advised, that he did not receive his 2015 Property Assessment & Taxation notice nor the July 2015 tax statement from Parkland County as they were mailed to a property that he had previously owned in 2014. His correct mailing address was being used on his utility account that was set up in March 2014, when the meter was hooked up, as the utility clerk went by the physical address. Neither the 2015 Property Assessment & Taxation Notice nor the July 2015 tax statement were returned to Parkland County as undeliverable. In January 2016, Parkland County did receive back the December 2015 tax statement as undeliverable. After receiving this returned piece of mail the tax clerk was able to successfully contact the resident to obtain the correct mailing address. It is the practice of Parkland County to get mailing addresses from Land Titles. Parkland County does not have record of a change of address provided to the municipality or Land Titles.
Parkland County provides notice by advertisement in the Parkland County Communicator and the local newspapers when Property Assessment & Taxation notices have been mailed out, advising the public that if they did not receive a notice, they are to contact our office. As per the Municipal Government Act Section 337 - "a tax notice is deemed to have been received 7 days after it is sent". Although it is unfortunate that the property owner apparently did not receive his 2015 Property Assessment & Taxation notice, it is the taxpayer's responsibility to ensure that their taxes are paid by the due date (June 30), after which penalties will accrue.
Strategic Plan/Policy/Legal/Staff Implications
Parkland County's Bylaw No. 15-2016 provides for the imposition of penalties on unpaid taxes (Attachment 2)
Municipal Government Act Section 337 - Deemed receipt of tax notice.
Municipal Government Act Section 345 - Penalty for non-payment in other years
Municipal Government Act Section 347 - Cancellation, reduction, refund or deferral of taxes
Financial Impact:
Cost: $1,126.28
Source of Funding: Allowance for Uncollectible Taxes
Other
Requests for cancellation of penalties on tax arrears have been denied by Council other than where there has been deemed an error made on the side of administration or due to natural disaster.