Cancellation, reduction, refund of taxes
16. (1) An owner of land may apply to the Minister for the cancellation, reduction or refund of taxes imposed in the year in respect of which the application is made, or for any part of either or both of the two preceding years, if, (a) the land has become exempt from taxation during the year or during the two preceding years after the delivery of assessment notices; (b) during the year or during the two preceding years after the delivery of assessment notices the land was razed by fire or demolition or was damaged by fire or demolition so as to render it substantially unusable as a commercial property or as a commercial parking lot; or (c) the owner has been overcharged by reason of 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 calculated. R.S.O. 1990, c. C.16, s. 16 (1). Idem (2) If an owner who is entitled to apply for the cancellation, reduction or refund of taxes under clause (1) (c) fails to apply, the Minister may apply in his or her stead and this section applies with necessary modifications to that application. R.S.O. 1990, c. C.16, s. 16 (2). Time for making application (3) An application under subsection (1) may be made at any time during the year in respect of which the application is made and until the 28th day of February in the following year. R.S.O. 1990, c. C.16, s. 16 (3). Powers of Minister (4) The Minister shall with all due dispatch consider the application and may, (a) reject the application; (b) if the taxes have not been paid, cancel the taxes or reduce the taxes; (c) if the taxes have been paid in full, order a refund of the taxes or any part thereof; or (d) if the taxes have been paid in part, order a refund of the taxes paid or any part thereof and reduce or cancel the portion of the taxes unpaid. R.S.O. 1990, c. C.16, s. 16 (4). Notice of decision (5) The Minister shall, by ordinary mail or by personal service, give the applicant notice of the decision respecting the application together with written reasons therefor. R.S.O. 1990, c. C.16, s. 16 (5). Proportionate cancellation, reduction or refund (6) A cancellation, reduction or refund under clause (1) (a) shall be for a proportionate part of the taxes based on the number of months in the year during which the exemption existed. R.S.O. 1990, c. C.16, s. 16 (6). Idem (7) A cancellation, reduction or refund under clause (1) (b) shall be for a proportionate part of the taxes based on the number of months in the year during which the land was razed or damaged by fire or demolition. R.S.O. 1990, c. C.16, s. 16 (7). Objection (8) Where an applicant objects to a notice given under subsection (5), (15) or (18), the applicant may, within sixty days from the date of mailing or personal service of the notice, serve on the Minister, by registered mail addressed to the Minister, a notice of objection in duplicate in the prescribed form setting out the reasons for the objection and all relevant facts. R.S.O. 1990, c. C.16, s. 16 (8). Acceptance of notice (9) The Minister may accept a notice of objection even if it is not served in the manner required. R.S.O. 1990, c. C.16, s. 16 (9). Reconsideration (10) Upon receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the decision objected to, and the Minister shall promptly notify the applicant of his or her decision by registered mail. R.S.O. 1990, c. C.16, s. 16 (10). Where decision final (11) A decision of the Minister under subsection (10) is final and is not subject to appeal unless the decision involves the interpretation of a provision of this Act or involves an issue solely of law. R.S.O. 1990, c. C.16, s. 16 (11). Resolution of question (12) In any dispute over a decision of the Minister under subsection (10), the Minister may, where the dispute involves the interpretation of a provision of this Act or involves an issue solely of law in which no facts are in dispute or involves the proper inference to be drawn from facts that are not in dispute, agree in writing with the applicant as to the undisputed facts and apply to the Divisional Court to have the issue in dispute determined. R.S.O. 1990, c. C.16, s. 16 (12). Idem (13) If the Minister does not make the application within six weeks of the date upon which the undisputed facts have been agreed upon in writing, the applicant may apply to the court to have the issue determined. R.S.O. 1990, c. C.16, s. 16 (13). Restoration of taxes (14) If the Minister has made a decision in any year under subsection (4) to cancel, refund or reduce taxes for that year in respect of land mentioned in clause (1) (b) and the Minister is subsequently satisfied that the land has been reconstructed or repaired and has been returned to use before the end of that year, the Minister may direct that such portion as the Minister considers appropriate of the tax reduction, or of the taxes that were cancelled or refunded, be restored as taxes owing for that year. R.S.O. 1990, c. C.16, s. 16 (14). Direction (15) A direction under subsection (14) may be made at any time up to the 28th day of February of the immediately following year and the Minister shall, by ordinary mail or by personal service, give the applicant notice of the direction together with written reasons therefor. R.S.O. 1990, c. C.16, s. 16 (15). Payment (16) The Minister shall bill the owner of land for taxes restored under subsection (14) and the tax billed is due and payable within thirty days of the date of the bill but, if a tax bill is issued before the 1st day of September in a year, the second instalment of tax payable with respect to the current year is payable on the 1st day of October in accordance with subsection 15 (1). R.S.O. 1990, c. C.16, s. 16 (16). Refund of tax (17) If a person has paid an amount under this Act as tax and that amount is not payable as tax under this Act, such amount shall be refunded if, within three years following the date of its payment, an application for refund is made to the Minister and it is established to the satisfaction of the Minister that the amount was not payable as tax under this Act. R.S.O. 1990, c. C.16, s. 16 (17). Notice (18) The Minister shall notify the applicant of his or her decision by ordinary mail or by personal service. R.S.O. 1990, c. C.16, s. 16 (18). One application (19) Only one application under subsection (17) may be made with respect to any amount paid as tax under this Act. R.S.O. 1990, c. C.16, s. 16 (19). Interest (20) If an overpayment arises as a result of the cancellation, reduction or refund by the Minister of taxes that have been paid, interest at the rate prescribed, computed and compounded monthly, shall be paid from the date the overpayment arose to the date of refund, unless the amount of interest is less than $1, in which case no interest shall be paid. R.S.O. 1990, c. C.16, s. 16 (20).