lots on the north side of Riverside Drive East and the balance on Rossini Ave from Riverside Drive East south to Wyandotte Street and for a short distance south of Wyandotte Street. This Private Park is owned by all the property owners who own lots on RP 813. According to documents registered in the Land Registry Office Lots 1 to 48 on RP 813 are entitled to an undivided 1/48 interest in the land.

2) Esdras Park -is located on the north side of Riverside Drive East at the foot of Esdras Place. It is described as Private Park RP 675. Registered Plan 675 was created in 1912 and created lots on the south side of Riverside Drive, Esdras Place and east side of Reedmere Road between Riverside Drive East and Wyandotte Street. Title to the Private Park rests with three lots on the north side of Riverside Drive East adjacent to this Private Park. According to documents registered in the Land Registry Office only Lots 1 to 45 and Lot A RP 675 (Riverside Drive East and Esdras Place) are entitled to an easement for access to the Detroit River over the private park.

3) Jefferson Private Park -on the north side of Riverside Drive East just east of the foot of Jefferson Ave. This is described as Part Block A RP 717. Registered Plan 717 was created in 1914 and created lots on Jefferson Avenue from Riverside Drive East southerly to the VIA Rail tracks near South National Street. Title to this private park is in the name of three (3) individuals. According to documents registered in the Land Registry Office only Lots 1 to 32 on RP 717 are entitled to an easement for access to the Detroit River over this private park.

4) Rendezvous Shores Park -is located on the north side of Riverside Drive East at the intersection of Shoreview Court and Shoreview Circle. It is described as Block 38 12M-416 and was created in 1998. This plan of subdivision consists of lots on Shoreview Court and Shoreview Circle, all of which are located on the north side of Riverside Drive East at the City’s eastern most boundary. This private park is owned by all the property owners who own lots on 12M-416.

Of the four private parks, only two are subject to easements by multiple property owners.

Risk Analysis:

N/A

Financial Matters:

For property assessment purposes, the Municipal Property assessment Corporation (MPAC) follows the provisions of the Assessment Act , R.S.O. 1990, c.A.31, and its regulations. Private parks fall within the definitions of “residential communities” and “common lands” of Ontario Regulation 282/98 filed pursuant to the provisions of the Assessment Act. Section 45.4 (extract attached as Ap pendix “A”) of this regulation indicates that lands that fall within these definitions have an assessment that is zero (s.45.4(2)2.). This means that private parks are not subject to any annual property tax levy.

However only three of the four private parks identified in this report fall squarely within the definitions of “residential communities” and more specifically “common lands” of s.45.4O. Reg. 282/98. The exception to the definitions in s. 45.4 O. Reg. 282/98 is the Jefferson Private Park. In order for the assessment of a private park to be zero there is a