THE CORPORATION OF TUE CITY OF PORT COQUITLAM TO: J. Maitland DATE: October 29, 1993 City Treasurer, Deputy Administrator FROM: _J. Fraser Deputy Treasurer, Collector SUBJECT:1991 and 1992 Property Tax Roll Numbers 465015, 465040, 465045 & 465050 ("four lots”) RECOMMENDATION: That the City Council apply to the Ministry of Municipal Affairs for an Order, pursuant to Section 288 of the Municipal Act, to reverse the 1991 and 1992 tax levies on the four subject property tax roll numbers. BACKGROUND: Four lots were consolidated as "Parcel A" in 1991 by a new owner and due to an error in process by the Assessment Authority, the lots were not deleted on the 1992 Assessment roll; therefore 1992 taxes were levied on the four lots as. weil as on Parcel A. As a further consequence. of the assessment error, the 1991 tax arrears were carried forward on the four lots, rather than on Parcel A. The property was sold again early in 1993. PROBLEM: No taxes were paid until March 1993, when a statement of taxes for Parcei A was requested by the purchaser’s solicitor. Information as to the unpaid 1991 and 1992 taxes levied on the four lots was not given to the solicitor as it was not known at that time that the four lots were, in fact, the same land as Parcel A. The situation came to light when the 1993 taxes were prepared; it was then too late for the Assessment Authority to correct the error via a Supplementary Roll. COMMENTS/CONCLUSION: In summary, 1992 taxes were levied on the same land twice and 1991 taxes were not collected due to an error induced by the failure of the Assessment Authority to delete the four lots from the 1992 assessment roll. The City Solicitor has reviewed the circumstances and concluded that to pursue action to recover the amounts at issue would likely be uneconomic, hence the above re-ommendation. A request to the Provincial School Tax Administration for recovery of the school taxes levied on the four lots would be made on passage of the recommendation. ew PAGE J.E. =e Deputy Treasurer, Collector 26