Recommendation for increase of taxes where gross error
444.(1)The treasurer may by filing a notice of the recommendation with the clerk of the municipality recommend to the council that the taxes levied against any person be increased in the year in which the recommendation is made, where the treasurer ascertains that such person has been undercharged by reason of any gross or manifest error that is a clerical error, the transposition of figures, a typographical error or similar type of error, but not an error in judgment in making the assessment upon which the taxes have been levied. R.S.O. 1990, c. M.45, s. 444 (1). By-law to provide for exercise by Assessment Review Board of functions of council (2)Where the council has passed a by-law under subsection 442 (2), the council may by the same by-law or by a subsequent by-law provide that the Assessment Review Board shall exercise the functions of the council under subsection (5) and where a subsequent by-law is passed, the clerk of the municipality shall forthwith forward a certified copy thereof and of any by-law passed repealing any such by-law to the registrar of the Assessment Review Board and to the assessment corporation. R.S.O. 1990, c. M.45, s. 444 (2); 1993, c. 27, Sched.; 1997, c. 23, s. 10; 2000, c. 25, s. 36 (1). Notices to be forwarded to registrar and to assessment corporation (3)Where the council has provided that the Assessment Review Board shall exercise the functions of the council as referred to in subsection (2), the clerk of the municipality shall forthwith forward to the registrar of the Assessment Review Board, as the clerk receives them from time to time, all notices filed under subsection (1) and the registrar shall in turn forthwith forward a copy of such notices to the assessment corporation and subsections (4), (5), (6), (7) and (8) shall not apply to the recommendations to which such notices relate. R.S.O. 1990, c. M.45, s. 444 (3); 1993, c. 27, Sched.; 1997, c. 23, s. 10; 2000, c. 25, s. 36 (2). Notice of recommendation (4)Notice of the recommendation and of the date upon which it is to be dealt with by the council shall be given by mail by the clerk of the municipality to the treasurer and to the person in respect of whom the recommendation is made not less than fourteen days before the date upon which the recommendation is to be dealt with by the council. R.S.O. 1990, c. M.45, s. 444 (4). Powers of council (5)The council may reject the recommendation or may increase the taxes to the correct amount, and the amount of the increase is collectable as if it had been originally levied and demanded. R.S.O. 1990, c. M.45, s. 444 (5); 1997, c. 29, s. 49 (1). Notice of decision (6)Forthwith after the council makes its decision, the clerk of the municipality shall cause notice thereof to be given by mail to the person in respect of whom the recommendation was made and such notice shall state therein that the decision may be appealed to the Assessment Review Board within fourteen days of the mailing of such notice. R.S.O. 1990, c. M.45, s. 444 (6). Appeal (7)An appeal may be had to the Assessment Review Board by the person in respect of whom the recommendation was made from the decision of the council and such appeal shall be a new hearing. R.S.O. 1990, c. M.45, s. 444 (7). Notice of appeal (8)The person appealing shall personally or by an agent send a written notice of appeal to the registrar of the Assessment Review Board, within fourteen days after notice of the decision of the council has been given under subsection (6). R.S.O. 1990, c. M.45, s. 444 (8); 1997, c. 23, s. 10. Notice of hearing by Assessment Review Board (9)Notice of the appeal and of the date fixed for hearing shall be given by the registrar of the Assessment Review Board to the clerk of the municipality and to the person appealing not less than fourteen days before the appeal is to be dealt with by the Assessment Review Board. R.S.O. 1990, c. M.45, s. 444 (9); 1997, c. 23, s. 10. Notice of date when recommendation to be dealt with (10)Where the council has provided that the Assessment Review Board shall exercise the functions of the council as referred to in subsection (2), notice of the date upon which the recommendation is to be dealt with by the Assessment Review Board shall be given by the registrar of the Board to the clerk of the municipality and to the person in respect of whom the recommendation is made not less than fourteen days before the date upon which the recommendation is to be dealt with by the Board. R.S.O. 1990, c. M.45, s. 444 (10); 1997, c. 23, s. 10. (11)Repealed: 1997, c. 29, s. 49 (2). Powers of Assessment Review Board (12)In dealing with appeals and recommendations the Assessment Review Board has the powers of the council under subsection (5). 1997, c. 29, s. 49 (3). When increases payable (13)The amount of any increase in taxes is not payable until the time for taking an appeal has expired and is not subject to any penalties applicable to taxes that are overdue or unpaid until the amount is payable. R.S.O. 1990, c. M.45, s. 444 (13). When application not to be dealt with (14)Neither the council nor the Assessment Review Board shall deal with a recommendation under this section if a certificate with respect to current taxes has been issued by the tax collector under this Act before the mailing of the notice of recommendation under subsection (4). R.S.O. 1990, c. M.45, s. 444 (14). Notice of decision to assessment corporation (15)A copy of any notice of a decision of the council or Assessment Review Board shall be delivered or mailed to the assessment corporation, but failure to comply with this subsection does not invalidate the proceedings taken under this section. R.S.O. 1990, c. M.45, s. 444 (15); 1997, c. 29, s. 49 (4); 2000, c. 25, s. 36 (3). Note: This Act, as it read on December 31, 1997, continues to apply with respect to an appeal to the Ontario Municipal Board under section 444 commenced on or before December 31, 1997. See: 1997, c. 29, s. 75.