Title
Cancellation of 2017 Municipal Property Taxes Due to Burn Down (Roll Numbers 1567011 and 115000)
Proposed Motions
1. That Council cancel a portion of the 2017 taxes on Roll No. 1567011 in the amount of $217.37 due to burn down of a residence on 52324 Range Road 225 as per Attachment 2.
2. That Council cancel a portion of the 2017 taxes on Roll No. 115000 in the amount of $986.50 due to burn down of a residence and garage on 51316 Range Road 261 as per Attachment 3.
Body
Administration Recommendation
Administration supports the motion.
Purpose
Administration received a written request from each owner of the subject residential properties for cancellation of taxes due to their house's being completely destroyed by fire on March 16th, 2017 (Roll 1567011) and April 5th, 2017 (Roll 115000).
Summary
The date/circumstances of these fires have been confirmed with Parkland County Fire Services and the assessed value of the houses has been confirmed with Assessment Services. Taxes considered for refund include those attributed to Municipal, 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: $1,203.87
Source of Funding: Allowance for Uncollectible Taxes