Jefferson Private Park. In order for the assessment of a private park to be zero there is a requirement that the common land be "owned by two or more persons, each of whom also owns a residential lot in the community" (s.45.4(1)2.ii)).

A search of records for Jefferson Private Park (described as part Lot A RP 717) at the Land Registry Office, indicated that the registered owners of this property were Vincent Daugharty, Charles Scott and Edward C. Kenning. The deed was registered August 29, 1918. A search of both the Land Registry Office and City's records indicated that these individuals do not currently own any residential lots or other real estate in Windsor. When this situation came to light, MPAC decided that this property no longer met the definition of "common lands" and the assessment of this property was changed from zero to "current value" (as this term is defined in the Assessment Act). Property taxes for this property are currently in arrears. If this situation continues then this property will be registered for tax arrears and be processed through the tax arrears procedure under the Municipal Act.

Consultations:

Janice Guthrie, Deputy Treasurer, Taxation and Financial Projects

Conclusion:

By statutory definition the assessment of private parks is zero and therefore not subject to property taxation. Jefferson Private Park no longer qualifies as a private park in accordance with the definitions in the regulation under the provisions of the Assessment Act. It is assessed at "current value" as defined in the Assessment Act.

Planning Act Matters:

N/A

Approvals:

Name	Title
Wira Vendrasco	Deputy City Solicitor, Legal and Real Estate
Shelby Askin Hager	City Solicitor and Corporate Leader, Economic Development and Public Safety
Janice Guthrie	Deputy Treasurer, Taxation and Financial Projects
Joe Mancina	Chief Financial Officer/City Treasurer and Corporate Leader Finance and Technology
Onorio Colucci	CAO