Title
Request for Cancellation of Tax Penalties
Proposed Motion
That cancellation of tax penalties on the 2022 Tax Levy for Roll Number 139002 in the amount of $577.21 be approved.
Body
Administration Recommendation
Administration does not support the proposed motion as presented. Administration recommends that the proposed motion be defeated. Historically, 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.
Purpose
The respective property owner has requested that Council consider cancellation of all tax penalties added to the tax roll, 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 cancel tax penalties in the amount of $577.21 (Attachment 1). The owner stated that they did not receive the 2022 Property Assessment & Tax Notice that was mailed out in May, or the Tax Statements that were mailed out in July and November. The County tracks all returned mail and no mail has been returned to us as undeliverable for this property. It has been established that the County does have the correct mailing address for the property.
Parkland County provided notice by advertisement in the local papers, on the website and on social media platforms when Property Assessment & Taxation Notices had been mailed out, advising property owners if they did not receive a notice, to contact our office.
Section 337 of the Municipal Government Act states - "a tax notice is deemed to have been received 7 days after mailing".
Strategic Plan/Policy/Legal/Staff Implications
Parkland County's Bylaw 15-2016 provides for the imposition of penalties on unpaid taxes
Municipal Government Act Section 304 - Recording assessed persons
Municipal Government Act Section 337 - Deemed receipt of tax notice
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: $577.21
Source of Funding: Allowance for Uncollectible Taxes