Title
Cancellation of Property Taxes
Proposed Motion(s)
That Council approve the cancellation of taxes on Roll Numbers 4178001, 2061000, 27800, 20000774 and 20000441 in the amount of $19,621.74.
Body
Administration Recommendation(s)
Administration supports the proposed motion.
Purpose
To clear uncollectable tax accounts from Parkland County's books.
Summary
Parkland County has exhausted collections on these properties. These properties do not fall under the regular tax recovery process. Tax Rolls 4178001, 2061000 and 27800 are Crown land which the Province was leasing to various individuals. The Province is not responsible for collection or payment of taxes on properties it leases. The lease holders have defaulted payment of their taxes and Parkland County has been unable to collect. Tax Rolls 20000774 and 20000441 are manufactured homes that have been removed from the manufacture home community. Parkland County has exhausted collection of these taxes.
Strategic Plan/Policy/Legal/Staff Implications
Section 347 of the Municipal Government Act of Alberta allows Council to cancel, reduce, refund or defer taxes as deemed appropriate.
Financial Impact:
Cost: $19,621.74
Source of Funding: Allowance for Uncollectable Taxes