Title
Refund of 2012 Taxes Due to Burn Down (Roll 445016)
Proposed Motion(s)
That Council refund a portion of 2012 taxes on Roll No. 445016 in the amount of $285.83, due to the burn down of house on Lot 7, Block 3, Plan 7720136.
Body
Administration Recommendation(s)
Administration supports the recommendation. Although the property owner did not submit his request within the required timeline (i.e., six months of the fire), Financial Services and Assessment Services have advised that there are no concerns with accommodating the request (received 10 months after the fire).
Purpose
Administration received a written request from the owner of the subject residential property for refund of taxes due to their house being totally destroyed by fire on August 18, 2012.
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. Assessment Services also confirmed that the assessment of the property was adjusted for 2013, so the proposed refund of $285.83 reflects 2012 taxes only. Taxes considered for refund include those attributed to Municipal, Family Leisure Centre, and the Capital Region Board. Taxes not considered for refund include those requisitioned for Seniors Foundation and Schools.
Strategic Plan/Policy/Legal/Staff Implications
Burn Downs Policy C-AD61 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: $285.83
Source of Funding: Allowance for Uncollectible Taxes