Title
APPOINTMENT - 11:30 a.m. (15 mins.)
Request for Cancellation of Penalties on Arrears (Roll No. 2009)
Proposed Motion
That Council deny the request to cancel the penalties of $148.81 on Roll No. 2009.
Body
Administration Recommendation
Administration supports the proposed motion.
Purpose
The property owner has requested an appointment with Council, because only Council has the authority, to cancel penalties on unpaid taxes.
Summary
A request has been received from the property owner asking Council to cancel $148.81 in penalties that have accumulated on his tax account (Roll 2009) because he was unaware that penalties were accumulating for reasons that are outlined in his letter dated January 6, 2015 (attached). In summary, the property owner says, in his letter, that he did not receive his tax notice (mailed in May) nor the first statement (mailed in July) from Parkland County. The resident did receive the December tax statement. The tax notice and statements were all mailed to the same address, which the resident verified was the correct address. Neither the Tax Notice nor the July Statement were returned to Parkland County as undeliverable.
Parkland County advertises in the Parkland County Communicator and the local newspapers when assessment/tax notices have been mailed out, advising the public that if they did not receive a notice, they should contact our office. As per the Municipal Government Act Section 337 - "a tax notice is deemed to have been received 7 days after it is sent". Although it is unfortunate that the property owner did not receive Parkland County's notices, it is the taxpayer's responsibility to ensure that their taxes are paid by the due date (June 30), after which penalties will accrue.
Strategic Plan/Policy/Legal/Staff Implications
Parkland County's Bylaw No. 19-2005 provides for the imposition of penalties on unpaid taxes.
Municipal Government Act Section 337 - Deemed receipt of tax notice.
Financial Impact:...
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