Title
Cancellation of 2017 Property Taxes Due to Burn Down (Roll No. 301084)
Proposed Motion
That Council cancel a portion of the 2017 taxes on Roll No. 301084 in the amount of $948.36 due to burn down of a residence and garage on 53302 Range Road 261 as per Attachment 2.
Body
Administration Recommendation
Administration supports the motion.
Purpose
Administration received a written request from the owner of the subject residential property for cancellation of taxes due to their house being completely destroyed by fire on May 27th, 2017.
Summary
The date/circumstances of this fire have been confirmed with Parkland County Fire Services and the assessed value of the house has been confirmed with Assessment Services. The walls are still standing but the home is not livable as the roof and the inside of the house are totally destroyed. Taxes considered for refund include those attributed to the Municipal, the 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: $948.36
Source of Funding: Allowance for Uncollectible Taxes