Title
Cancellation of 2017 Municipal Property Taxes Due to Burn Down (Roll Numbers 1140001 and 2067000)
Proposed Motions
1. That Council cancel a portion of the 2017 taxes on Roll No. 1140001 in the amount of $254.05 due to burn down of a residence and garage on 52416 Range Road 13 as per Attachment 2.
2. That Council cancel a portion of the 2017 taxes on Roll No. 2067000 in the amount of $100.49 due to burn down of a residence on 4327 Burtonsville Road as per Attachment 3.
Body
Administration Recommendation
Administration supports the motion.
Purpose
Administration received a written request from each owner of the subject residential properties for cancellation of taxes due to their house's being completely destroyed by fire on October 8th, 2017 (Roll 1140001) and October 10th, 2017 (Roll 2067000).
Summary
The date/circumstances of these fires have been confirmed with Parkland County Fire Services and the assessed value of the houses has been confirmed with Assessment Services. Taxes considered for refund include those attributed to Municipal, Tri Leisure Centre and Capital Region Board. Taxes not considered for refund include those requisitioned for Seniors Foundations and Schools.
Strategic Plan/Policy/Legal/Staff Implications
Burn Downs - Refund of Taxes Policy C-FI14 (Attachment 1) allows for the cancellation or refund of improvement taxes when improvements are completely destroyed by fire, upon written request of the property owner. Pursuant to Section 347 of the Municipal Government Act, Council may consider tax cancellation, reduction, refund or deferral, with or without conditions.
Financial Impact:
Cost: $354.54
Source of Funding: Allowance for Uncollectible Taxes