Reduction of taxes, etc., for clerical errors
443.(1)An application to the council for the cancellation, reduction or refund of taxes levied in the years indicated in subsection (5) may be made by any person who was overcharged by reason of any gross or manifest error in the preparation of the assessment roll that was an error of fact, which may include but is not limited to, clerical errors, the transposition of figures or typographical errors, 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. 443 (1). Delegation to committee (2)The council may by by-law appoint a committee composed of at least three persons who are members of council or who are eligible to be elected members of council but these persons shall not be employees of the municipality or of a local board as defined in the Municipal Affairs Act and the committee shall hear the applications under subsection (12) and section 105 applies thereto. R.S.O. 1990, c. M.45, s. 443 (2). When application to be made (3)An application may be made from the 1st day of March until the 31st day of December of any year, by giving written notice to the clerk of the municipality. R.S.O. 1990, c. M.45, s. 443 (3). Idem (4)Where the assessment corporation extends the time for the return of the assessment roll of a municipality under subsection 36 (2) of the Assessment Act, an application under this section to the council of that municipality shall not be made earlier than sixty-one days after the assessment roll is returned. R.S.O. 1990, c. M.45, s. 443 (4); 1997, c. 43, Sched. G, s. 23 (4); 2000, c. 25, s. 35 (1). Application, general (5)A separate application may be made for taxes levied in each or either of the two years preceding the year in which the application is made if the assessment on the property has not been the subject of an appeal, complaint or application under section 35, 40 or 46 of the Assessment Act, in either of those years or in the year in which an application is made under this section, but where an error is made subsequent to all such appeals, complaints or applications under section 35, 40 or 46 of the Assessment Act, an application may be made under this section in respect to that error. R.S.O. 1990, c. M.45, s. 443 (5); 1997, c. 5, s. 61. Notice of application (6)The clerk shall forward a copy of the application to the assessment corporation and the registrar of the Assessment Review Board. R.S.O. 1990, c. M.45, s. 443 (6); 1997, c. 23, s. 10; 2000, c. 25, s. 35 (2). When application not valid (7)An application is not valid and shall not be heard by council unless, (a) the application complies with subsection (5); and (b) the assessment corporation has confirmed an error in the assessment referred to in the application. R.S.O. 1990, c. M.45, s. 443 (7); 2000, c. 25, s. 35 (3). Notification by clerk (8)Where an application is not valid under subsection (7), the clerk shall notify the applicant in writing of the reasons therefor. R.S.O. 1990, c. M.45, s. 443 (8). Notice of hearing (9)Notice of a hearing by the council under this section shall be given by mail by the clerk of the municipality to the applicant not less than fourteen days before the date upon which the application is to be dealt with by the council. R.S.O. 1990, c. M.45, s. 443 (9). Determination by council (10)The council may reject the application or, (a) if the taxes have not been paid, cancel the whole of the taxes or reduce the taxes; (b) if the taxes have been paid in full, order a refund of the whole of the taxes or any part thereof; or (c) if the taxes have been paid in part, order a refund of the whole of the taxes paid or any part thereof and reduce or cancel the portion of the taxes unpaid. R.S.O. 1990, c. M.45, s. 443 (10). Decision final (11)The decision of the council is final. R.S.O. 1990, c. M.45, s. 443 (11). Hearing (12)The council shall hear and dispose of every application not later than the 30th day of April in the year following the year in which the application is made and the clerk shall thereupon cause notice of the decision to be given by mail to the persons to whom notice of the hearing of the application was given. R.S.O. 1990, c. M.45, s. 443 (12). Idem, when committee appointed (13)Despite subsection (12), where council has appointed a committee to hear applications, the committee shall hear every application before the 31st day of March in the year following the year in which the application is made. R.S.O. 1990, c. M.45, s. 443 (13). Notice of decision to assessment corporation (14)The clerk shall deliver or mail a copy of the notice of a decision of council 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. 443 (14); 2000, c. 25, s. 35 (4). Regulations (15)The Lieutenant Governor in Council may make regulations prescribing errors that are to be included or excluded as errors of fact under subsection (1). R.S.O. 1990, c. M.45, s. 443 (15).