Executive Summary:
Background:
An application under Section 357(1) of the Ontario Municipal Act, 2001 (the Act) to City Council may be made by any person and may be made at any time during the year in respect of which the application is made and until the last day of February in the following year for the cancellation, reduction or refund of taxes. Reasons for making application include but are not limited to:
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a change event wherein the property is eligible to be reclassified in a different class which has a lower tax ratio and no supplementary assessment is made in respect to the changed event
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property that has become exempt from taxation during the year or during the preceding year after the return of the assessment roll;
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building(s) that during the year or during the preceding year after the return of the assessment roll,
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was razed by fire, demolition or otherwise, or
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was damaged by fire, demolition or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage;
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the applicant is unable to pay taxes as a result of sickness or extreme poverty; or
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an overcharge by reason of any gross or MPAC error that is a clerical error, the transposition of figures, a typographical error or similar type of error, but not an error in making the assessment upon which the taxes have been levied; or
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for reason of repairs or renovations the property could not be used for its normal use for a period of at least three months during the year.
The Act indicates that City Council is required to render a decision in respect of all applications by September 30 of the year following the year in respect of which the application is made. If no decision is made or the applicant disagrees with the decision rendered, the applicant has the right to appeal to the Assessment Review Board.
On April 22, 2020, an application under Section 357 (1) for the 2020 taxation year was received by Administration for the property located at 33 Riverside Dr. E, regularly