PART XIII COLLECTION OF TRADITIONAL MUNICIPAL TAXES
Overcharges
325 (1) Upon application to the city treasurer made in accordance with this section, the City may cancel, reduce or refund all or part of the taxes levied on land, (a) in one or both of the two years preceding the year in which the application is made for any overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature, including the transposition of figures, a typographical error or similar errors, but not an error in judgment in assessing the property; or (b) in the year or years in respect of which an assessment is made under section 33 or 34 of the Assessment Act for any overcharge caused by a gross or manifest error in the preparation of the assessment that is clerical or factual in nature, including the transposition of figures, a typographical error or similar errors, but not an error in judgment in assessing the property. 2017, c. 10, Sched. 2, s. 42 (1). Application (2) An application may only be made by, (a) the owner of the land or by another person described in subsection 323 (2); or (b) the city treasurer. 2017, c. 10, Sched. 2, s. 42 (1). Timing — error in assessment roll (3) An application in respect of an error in the preparation of the assessment roll must be filed with the treasurer between March 1 and December 31 of a year and may apply to taxes levied for one or both of the two years preceding the year in which the application is made and the application shall indicate to which year or years it applies. 2017, c. 10, Sched. 2, s. 42 (1). Timing — error in assessment under s. 33 or 34 of Assessment Act (3.1) An application in respect of an error in the preparation of an assessment under section 33 or 34 of the Assessment Act must be filed with the treasurer on or before December 31 of the second year following the year in which the assessment was made and may apply to taxes levied for the year or years in respect of which the assessment was made and the application shall indicate to which year or years it applies. 2017, c. 10, Sched. 2, s. 42 (1). Exception (4) Despite subsection (3), if the assessment corporation extends the time for the return of the assessment roll under subsection 36 (2) of the Assessment Act, an application shall not be made until at least 61 days after the return.  2006, c. 11, Sched. A, s. 325 (4). Restriction (5) Despite subsections (3) and (3.1), an application shall not be made for taxes levied in a year if the assessment on the land for that year was subject to an appeal or application under section 40 or 46 of the Assessment Act unless, (a) the error is made subsequent to the commencement of all appeals or applications; (b) the appeal or application, (i) is made by a person other than the taxpayer, (ii) is withdrawn before the appeal or application is actually heard, (iii) is made in respect of a change to or the addition of the school support of the taxpayer on or to the assessment roll, or (iv) is made in respect of a change to the name or mailing address of the taxpayer on the assessment roll; or (c) the appeal or application is in a prescribed class of appeals or applications.  2008, c. 7, Sched. C, s. 5 (1); 2017, c. 10, Sched. 2, s. 42 (2). Copy to be provided (6) The treasurer shall send a copy of the application to the assessment corporation and the registrar of the Assessment Review Board.  2006, c. 11, Sched. A, s. 325 (6). Confirmation (7) An application shall not be heard by council under subsection (9) unless the assessment corporation confirms an error in the assessment referred to in the application.  2006, c. 11, Sched. A, s. 325 (7). Notice (8) If an application is not valid under subsection (5), the treasurer shall notify the applicant in writing of the reasons it is not valid.  2006, c. 11, Sched. A, s. 325 (8). Meeting (9) On or before September 30 of the year following the year in which the application is made, council shall, (a) hold a meeting at which the applicant may make representations to council; (b) notify the applicant of the meeting by mail sent at least 14 days before the meeting; and (c) make its decision.  2006, c. 11, Sched. A, s. 325 (9). Notice (10) Within 14 days after making its decision, council shall notify the applicant of the decision.  2006, c. 11, Sched. A, s. 325 (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 (9) with respect to applications made under subsection (1) and subsections (7) and (8) do not apply to these applications.  2006, c. 11, Sched. A, s. 325 (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).  2006, c. 11, Sched. A, s. 325 (12). Regulations (13) The Minister of Municipal Affairs and Housing may make regulations prescribing classes of appeals or applications for the purpose of clause (5) (c).  2008, c. 7, Sched. C, s. 5 (2). Decision final (14) A decision of the Assessment Review Board under this section is final.  2006, c. 11, Sched. A, s. 325 (14). Copy of decision (15) 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. 325 (15). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. C, s. 5 (1, 2) - 14/05/2008 2017, c. 10, Sched. 2, s. 42 (1, 2) - 30/05/2017