HomeMy WebLinkAbout04 127 trailer park assessment
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THE CORPORATION OF THE MUNICIPALITY OF KINC+INE
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BY-LAW I
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NO. 2004-127 I
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BEING A BY-LAW TO WRITE OFF TRAILER PARK 0 ITIED
ASSESSMENTS
WHEREAS The Minister of Finance exercising his auth rity under the
Assessment Act Section 33(1.1) issued Ontario Regulation 55/Ot under the said
Act canceling the omitted assessments on trailers locat~d in seasonal
campgrounds for 2001, 2002 and 2003; l
AND WHEREAS municipalities were advised in a letter from the Ministry of
Finance dated April 30, 2004 to make the appropriate tax adj stments where
these omitted assessments had already been billed; I
AND WHEREAS in accordance with the Municipal Act, 2001, .0. 2001, c. 25
Section 357(1) (f) the local municipality may cancel, reduce or re nd all or part of
taxes levied on land in the year in respect of which the applica ion is made if a
person was overcharged due to a gross or manifest error that is lerical or factual
in nature, including the transposition of figures, a typographica error or similar
error but not an error in judgment in assessment of property;
NOW THEREFORE the Council of the Municipality of Kincardine ENACTS as
follows:
1. That the Municipality of Kincardine cancel the taxes billetn Roll # 4108-
220-005-15400-000 in the amount of $317.44 resulting f m the cancelled
2003 omitted assessment of $19,000.00;
2. This by-law shall come into full force and effect upon its fi al passage.
3. This by-law may be cited as the "Trailer Park Assessment Write-off 2004
By-law".
READ a FIRST, SECOND, and THIRD time and FINALLY PA SED this 4th day
of August, 2004.
jJJ, --/. ~
Mayor"
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