Title
Request for Cancellation of Penalties on 2021 Tax Levy
Proposed Motion
That the request to cancel tax penalties in the amount of $628.96 be denied.
Body
Administration Recommendation
Administration does not support the request for the cancellation of penalties.
Purpose
The property owner has requested that Council consider cancellation of all tax penalties added to the tax roll during 2021, as only Council has the authority to cancel tax penalties, as per the Municipal Government Act Section 347(1).
Summary
A request was received, from a Parkland County resident, requesting that Council cancel tax penalties in the amount of $628.96 (Attachment 1). The resident stated that the 2021 property taxes were paid in June 2021, by cheque, in the after-hours-slot at the County Centre. The resident stated that his envelope was not opened or was misplaced by County staff. Furthermore, the resident also states that he did not receive any notification from Parkland County that his taxes had not been paid. Customer Service has confirmed that they have no record of this payment being received through the after-hours-slot in June 2021. It is the practice of Parkland County to mail out tax statement to all residents who have an outstanding amount on their tax roll in July and again in November. Returned tax notices and tax statements are tracked on the residents tax roll. No notes exist on this tax roll to indicate these documents had been returned. The resident confirmed that Parkland County is using the correct mailing address.
Strategic Plan/Policy/Legal/Staff Implications
Parkland County's Bylaw No. 15-2016 provides for the imposition of penalties on unpaid taxes
Municipal Government Act Section 344 - Penalty for non-payment in current year
Municipal Government Act Section 347 - Cancellation, reduction, refund or deferral of taxes
Financial Impact:
Cost: $628.96
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, a natural disaster, or extenuating circumstances.