PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Cancellation, reduction, refund of taxes
323 (1) Upon application to the city treasurer made in accordance with this section, the City may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made if, (a) as a result of a change event, as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax ratio for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under subsection 34 (2) of the Assessment Act; (b) the land has become vacant land or excess land during the year or during the preceding year after the return of the assessment roll for the preceding year; (c) the land has become exempt from taxation during the year or during the preceding year after the return of the assessment roll for the preceding year; (d) during the year or during the preceding year after the return of the assessment roll, a building on the land, (i) was razed by fire, demolition or otherwise, or (ii) was damaged by fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage; (e) the applicant is unable to pay taxes because of sickness or extreme poverty; (f) a mobile unit on the land was removed during the year or during the preceding year after the return of the assessment roll for the preceding year; (g) a person was overcharged due to a gross or manifest error that is clerical or factual in nature, including the transposition of figures, a typographical error or similar error but not an error in judgment in assessing the property; or (h) repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year.  2006, c. 11, Sched. A, s. 323 (1). Exception, vacant unit rebate (1.1) For 2007 and subsequent taxation years, no cancellation, reduction or refund of taxes is permitted under clause (1) (h) in respect of prescribed land.  2007, c. 7, Sched. 4, s. 1; 2017, c. 8, Sched. 4, s. 9 (1). Regulations (1.2) The Minister of Finance may make regulations prescribing land for the purposes of subsection (1.1). 2017, c. 8, Sched. 4, s. 9 (2). Application (2) An application may only be made by the owner of the land or by another person who, (a) has an interest in the land as shown on the records of the appropriate land registry office and the sheriff’s office; (b) is a tenant, occupant or other person in possession of the land; or (c) is the spouse of the owner or other person described in clause (a) or (b).  2006, c. 11, Sched. A, s. 323 (2). Timing (3) An application under this section must be filed with the treasurer on or before the last day of February of the year following the year in respect of which the application is made.  2006, c. 11, Sched. A, s. 323 (3); 2017, c. 10, Sched. 2, s. 40 (1). Application by treasurer (4) Despite subsections (2) and (3), an application under clause (1) (f) or (g) may be made by the city treasurer on or before April 30 of the year following the year in respect of which the application is made if no application is made by a person described in subsection (2) within the deadline set out in subsection (3).  2006, c. 11, Sched. A, s. 323 (4). Meeting (5) On or before September 30 of the year following the year in respect of which the application is made, council shall, (a) hold a meeting at which the applicants may make representations to council; (b) notify the applicants of the meeting by mail sent at least 14 days before the meeting; and (c) make its decision.  2006, c. 11, Sched. A, s. 323 (5). Notice (6) Within 14 days after making its decision, council shall notify the applicants of the decision and specify the last day for appealing the decision.  2006, c. 11, Sched. A, s. 323 (6). Appeal (7) Within 35 days after council makes its decision, an applicant may appeal the decision of council to the Assessment Review Board by filing a notice of appeal with the registrar of the board.  2006, c. 11, Sched. A, s. 323 (7). Where no decision (8) If council fails to make its decision by September 30 of the year following the year in respect of which the application is made, an applicant may appeal to the Assessment Review Board by October 21 of the year by filing a notice of appeal with the  registrar of the board and the appeal shall be a new hearing.  2006, c. 11, Sched. A, s. 323 (8). Notice (9) The Assessment Review Board shall notify the appellants and the city treasurer of the hearing by mail sent at least 14 days before the hearing.  2006, c. 11, Sched. A, s. 323 (9). Decision (10) The Assessment Review Board shall hear the appeal and may make any decision that council could have made.  2006, c. 11, Sched. A, s. 323 (10). Delegation of power (11) The council may pass a by-law authorizing the Assessment Review Board to exercise the powers and functions of the council under subsections (1) and (5) with respect to applications made under subsection (1) and subsections (6), (7), (8), (9) and (10) do not apply to these applications.  2006, c. 11, Sched. A, s. 323 (11). Copy to be provided (12) The council shall forward to the registrar of the Assessment Review Board and to the assessment corporation a certified copy of any by-law passed under subsection (11) and a copy of every application received to which the by-law applies.  2006, c. 11, Sched. A, s. 323 (12). Taxes restored (13) The council or the Assessment Review Board may restore to the tax roll all or any part of the taxes for a year that it reduced, cancelled or refunded as a result of an application in respect of a building under clause (1) (d) if it is satisfied that during the year the building has been reconstructed or repaired and is capable of being used for the purposes for which it was used immediately before it was destroyed or damaged.  2006, c. 11, Sched. A, s. 323 (13). Restriction (14) A decision cannot be made under subsection (13) unless, (a) it is made on or before the last day of February in the year following the year in respect of which the application is made; and (b) every person who, according to the tax roll, would be liable for the restored taxes, is given an opportunity to make representations to the council or board, as the case may be.  2006, c. 11, Sched. A, s. 323 (14); 2017, c. 10, Sched. 2, s. 40 (2). Appeal (15) A decision of council under subsection (13) may be appealed to the Assessment Review Board and subsections (6), (7), (9) and (10) apply with necessary modifications to the appeal.  2006, c. 11, Sched. A, s. 323 (15). Restored taxes payable (16) Taxes restored to the tax roll for a year, after a tax bill is sent to the person liable for the taxes, are payable, (a) as part of the next instalment of taxes payable in that year; or (b) if no instalment remains payable in that year or the tax bill is not sent until the following year, on the 22nd day after the tax bill is sent.  2006, c. 11, Sched. A, s. 323 (16). Decision final (17) A decision of the Assessment Review Board is final.  2006, c. 11, Sched. A, s. 323 (17). Notice of decision (18) The council and the Assessment Review Board shall forward a copy of their decisions under this section to the assessment corporation but failure to comply with this requirement does not invalidate the proceedings taken under this section.  2006, c. 11, Sched. A, s. 323 (18). Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 4, s. 1 - 17/05/2007 2017, c. 8, Sched. 4, s. 9 (1, 2) - 01/01/2018; 2017, c. 10, Sched. 2, s. 40 (1, 2) - 30/05/2017