Title
Cancellation of 2018 Municipal Property Taxes Due to Burn Down (Roll Number 3098000)
Proposed Motion
That Council cancel a portion of the 2018 taxes on Roll Number 3098000 in the amount of $208.13 due to burn down of a residence on 51304 SH 759, 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 March 5th, 2018.
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. Taxes considered for refund include those attributed to Municipal, Tri Leisure Centre and Edmonton Metropolitan 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: $208.13
Source of Funding: Allowance for Uncollectible Taxes