Title
Request for Cancellation of Penalties on Tax Arrears (Roll Number 165003)
Proposed Motion
That Council deny the request to cancel tax arrears penalties in the amount of $342.68 that accrued on Roll Number 165003 for non-payment of taxes.
Body
Administration Recommendation
Administration supports that Council deny the request from the landowner to cancel tax penalties that accrued on Roll Number 165003 for non-payment of taxes.
Purpose
The property owner of Roll Number 165003 submitted a request to Parkland County that Council cancel tax penalties in an amount of $342.68 in accordance with Section 479 of the Municipal Government Act.
Summary
The landowner of Roll Number 165003 received his 2019 Property Assessment and Taxation Notice. The landowner commenced an appeal to the Assessment Review Board in May 2019. The landowner was advised to pay the 2019 taxes to avoid tax penalties for non-payment of taxes. In addition, administration further confirms that the 2019 Property Assessment and Taxation Notice stated: "A complaint against your assessed property value does not exempt you from paying taxes on time or from late payment penalties. If a complaint is successful, a tax adjustment will be applied to the tax roll. Tax refund requests must be made in writing." The statement is in accordance with Part 11, Assessment Review Boards, Section 479 of the Municipal Government Act, that states: "Making a complaint under this Part does not relieve any person from the obligation to pay any taxes owing on any property or business or any penalties imposed for late payment of taxes."
Administration confirms that the Assessment Review Board held an appeal hearing regarding the complaint of Roll Number 165003 on November 7, 2019. A decision of the Assessment Review Board was rendered on December 5, 2019 upholding the appeal. The landowner was refunded his appeal fee. Roll Number 165003 taxation was adjusted from $2,035.18 to $50.20. The landowner disputes the penalties that accrued on the original tax amount of $2,035.18 in the amount of $342.68. The landowner requests that tax penalties are to accrue on the adjusted taxation in the amount of $50.20.
The landowner presented his concern to Council in support of his request at regular Council meeting held on March 10, 2020 at Public Input session. Administration has attached a copy of an e-mail submission that the landowner referred to at his presentation to Council on March 10, 2020.
In accordance with Section 347 of the Municipal Government Act, Council may generally or with respect to a particular taxable property or business or a class of taxable property or business, do one or more of the following, with or without conditions: (a) cancel or reduce tax arrears; (b) cancel or refund all or part of a tax; (c) defer the collection of a tax.
Strategic Plan/Policy/Legal/Staff Implications:
Municipal Government Act Part 11, Section 479
Municipal Government Act Section 347
Parkland County's Tax Penalty Bylaw 2015-16
Financial Impact:
Cost: $342.68
Source of Funding: Allowance for Uncollected Taxes