Title
Cancellation of 2014 Taxes Due to Burn Down (Roll 4129001)
Proposed Motion(s)
That Council cancel a portion of the 2014 taxes on Roll No. 4129001 in the amount of $1,097.59 due to burn down of a residence on Block 1, Lot 2, Plan 1323796.
Body
Administration Recommendation(s)
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 January 20, 2014.
Summary
The date/circumstance of this fire have been confirmed with Parkland County Fire Services and the assessed value of the house has been confirmed with Assessment Services. Taxes considered for refund include those attributed to Municipal, the Family Leisure Centre and the Capital Region Board. Taxes not considered for refund include those requisitioned for Seniors Foundations and Schools.
Strategic Plan/Policy/Legal/Staff Implications (As Required)
Burn Downs - Refund of Taxes 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: $1,097.59
Source of Funding: Allowance for Uncollectible Taxes
Other (As Required)
N/A