Vacancy Rebate Verification Program
|
|
- Dwain Marsh
- 8 years ago
- Views:
Transcription
1 DATE: April 26,2004 REPORT: Corp/Fin TITLE: Vacancy Rebate Verification Program C.A.O. WARD: All Wards FILE: ATTACHMENTS: PREPARED BY: John Morrison DEPARTMENT: Financial Services - Revenue CLEARANCE: Review Team: SMT: FSP: April 26, 2004 Council: RECOMMENDATIONS: That Council approve the use of a vacancy rebate verification service and authorize staff to proceed accordingly. EXECUTIVE SUMMARY: This report outlines the verification program for property tax rebates for vacant space in commercial and industrial properties. FINANCIAL IMPLICATIONS: The annual cost of contracting a vacancy rebate verification service has been approximately $3,900. There are no other budget implications associated with the recommendations contained herein. BACKGROUND: Starting with the 2001 taxation year, commercial and industrial properties are returned on the assessment roll and taxed each year as fully occupied regardless of whether there are vacant units in the building. Property tax relief for vacant commercial and industrial units is provided through rebates that are issued by the municipalities. Prior to 2001, vacant units were recognized as adjustments to assessed value. This rebate program is mandatory and governed by section 364 of the Municipal Act and Ontario Regulation 325/01. APPROVALS Director Date Other Date Legal Date Team Leader Date
2 Corp/Fin Vacancy Rebate Verification Program Page 2 Section 364 of the Municipal Act stipulates that a rebate program must provide tax rebates for the actual period of vacancy experienced over the course of a year. Ontario Regulation 325/01 establishes the program's parameters, defines the rebate formula, and sets out certain conditions for eligibility that must be met in order to qualify for the rebate. Highlights of the eligibility requirements, legislation related to the vacancy rebate program and the minimum information needs of the application process is found in Appendix A. IMPLEMENTATION SINCE 2001: The verification and eligibility process used by the City of Waterloo is detailed in Appendix B. In 2001 the Cities of Cambridge, Kitchener and Waterloo developed common application forms, communication packages and entered into discussions around appropriate protocols for reliable documentation. With regards to site inspections prior to 2001, MPAC conducted on regular basis property inspections. MPAC collected property information, rent rolls and income information and made the vacancy determination. The cost of this service was then included in the annual financial support paid by the Region of Waterloo. With the new rebate program it became apparent that the skills needed to conduct a site inspection and make an informed decision required expertise beyond the current Revenue Services staff complement. In order to achieve a high level of competence it was critical to engage, on a contract basis, the vacancy verification service of a qualified professional assessor. MPAC does continue to provide a vacancy verification service. However, the fee structure is based on the type of property and service agreed upon. For the verification of applications pertaining to "simple" commercial or industrial properties (ie: a neighbourhood plaza) a flat rate of $84.00 per application applies for up to three units and a flat rate of $21.00 for each additional vacant unit. For more complex applications an hourly rate of $84.00 would apply. Given MPAC`s fee structure and based on the volume and complexity of the applications, staff contracted the services of a former assessor for a flat fee of $50 per hour. The verification service includes a review of the data on the application, and/or supporting documentation; phone contact with the owner, tenant or adjoining tenant(s); inspection and measurement of the vacant area. Given the need for stringent verification protocols, staff recommends using a vacancy rebate verification service.
3 Corp/Fin Vacancy Rebate Verification Program Page 3 CONCLUSION: In order to confirm vacancy rebate entitlement, a stringent verification protocol must operate with a high level of competence and confidence. This report details the proposed verification mechanisms and processes that are used to ensure that applications for vacancy rebates meet the eligibility criteria set out under the Municipal Act, related regulations, and the City's rebate program. The report also acknowledges that the current staff complement does not have the expertise necessary to conduct site inspections. The recommendation is to contract for vacancy rebate verification services. APPENDIX A: ELIGIBLE PROPERTY UNDER SECTION 364 OF THE ACT a) (1) A building or structure on property that is classified in one of the commercial classes or industrial classes is prescribed to be an eligible property for the purposes of section 364 of the Act for a period of time if, (a) the period of time is at least 90 consecutive days; and (b) no portion of the building or structure was used at any time in the period of time. O. Reg. 325/01, s. 1 (1); O. Reg. 300/03, s. 2 (1). b) (2) A portion of a building on property that is classified in one of the commercial classes is prescribed to be an eligible property under section 364 of the Act for a period of time if the period of time is at least 90 consecutive days and throughout the period of time, (a) the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used; and (b) the portion of the building, (i) was capable of being leased for immediate occupation, (ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or (iii) was unfit for occupation. O. Reg. 325/01, s. 1 (2); O. Reg. 300/03, s. 2 (2). c) (3) A portion of a building on property that is classified in one of the industrial classes is prescribed to be an eligible property under section 364 of the Act for a period of time if, (a) the period of time is at least 90 consecutive days; and (b) throughout the period of time, the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used. O. Reg. 325/01, s. 1 (3); O. Reg. 300/03, s. 2 (3) A building or a portion of a building will not be eligible for a rebate if it is used for commercial or industrial activity on a seasonal basis; or during the period of vacancy it was subject to a lease or sub-lease, the term of which had commenced; or during the vacancy it was included in a sub-class for vacant land.
4 Corp/Fin Vacancy Rebate Verification Program Page 4 THE AMOUNT OF THE REBATE: The Act provides for a rebate equal to 30% of the taxes applicable to the eligible vacant portions for a commercial property, and 35% for an industrial property. A municipality, other than a lower-tier municipality, may establish a single rebate percentage. The Region of Waterloo established that the rebate for a commercial and an industrial property is 35%. The Region of Waterloo and the School Boards share the cost of providing the vacancy rebate. The City of Waterloo is responsible for the entire cost of administering the program. THE APPLICATION PROCESS: To qualify for a rebate, property owners (or their authorized representatives) must submit an application to the municipality in which the property is located. Authorized representatives must have written authorization dated within the last year. Applications must include the following minimum information: - name of property owner (and name of owner's representative if the application is made by an authorized agent on behalf of the owner); - municipal address of the property, including number, street and municipality; - assessment roll number of the property; - dates of vacancy; - description of vacant portion (suite or unit number and floor number or location within the building) and; - size of vacant area in square feet. A municipality may also request further information and/or documentation as deemed necessary to substantiate an application for a rebate. A person who knowingly makes a false or deceptive statement in an application for a rebate is liable, upon conviction, to a fine of double the amount of the rebate that the person sought to obtain through their false or deceptive statement, but not less than $500. In addition, section 364 (22) allows that if, after issuing a vacancy rebate, a municipality determines that the rebate or a portion of the rebate has been in error, the municipality may notify the property owner of the overpayment and upon doing so the amount shall be deemed to be taxes for municipal and school purposes, and as such gets added to the taxpayer's tax account.
5 Corp/Fin Vacancy Rebate Verification Program Page 5 APPENDIX B: VERIFICATION PROCESS: Revenue Services staff established a verification process for vacancy rebate applications, in order to ensure due diligence is performed in confirming that documentation supplied by the applicants substantiates their entitlement to a rebate. The verification process consists of two stages: i) preliminary eligibility review ii) secondary verification/site inspections i) Preliminary Eligibility Review: It is both prudent and necessary to ensure that all applications for vacancy rebates are closely examined to confirm entitlement. To substantiate a claim for a rebate of property taxes, the following conditions must be met: 1. A complete and signed application form (provided by the City) must be filed with the City. 2. The application must be supported by the following documents as proof: a) a copy of an expired lease and a current lease, establishing by default, the vacant period, provided that it discloses the square footage of the subject property; and, b) a sketch/floor plan of the building and the square footage of the area(s), and, c) documentation showing the last day the tenant occupied the space such as a letter of intent to vacate, a notice of eviction, a court order, and, d) evidence that the property was advertised for rent/lease such as a copy of a real estate agent's listing agreement showing when the unit was available for rent and a copy of the subsequent lease provided that it discloses the square footage of the subject property; or, a copy of newspaper/internet advertisements corresponding to the period that a vacant unit was available for lease, provided that it discloses the square footage of the subject property. If the above documentation is not available, the owner may be required to submit a notarized statement or affidavit. Once in receipt of a rebate application, Revenue Services staff will: a) Confirm that all sections of the application are completed with accurate information. (e.g. assessment roll number, property address, etc) b) Confirm that qualifying criteria are met.
6 Corp/Fin Vacancy Rebate Verification Program Page 6 c) Review the documentation submitted as proof of vacancy (including a notarized statement, as may be necessary) to ensure that the documentation supplied supports the vacancy rebate application. Provided that all of these conditions are successfully met, an application will be conditionally accepted. An application should not pre-date the period of vacancy claimed. Applications will then be forwarded to the Municipal Property Assessment Corporation (MPAC) to determine the portion of the property's Current Value Assessment (CVA) attributable to the vacant space. Once this information is returned to the City by MPAC, Revenue Services staff calculates the rebate amount. Notwithstanding the preliminary eligibility review process set out above, provisions are made to allow for an alternative method of substantiating a claim when, because of unique circumstances, the verification protocol is impracticable (e.g. an applicant owns a vacant corner variety store and does not keep records in the same manner that a large scale property owner would). A notarized statement or affidavit declaring the exact period of the vacancy, and explaining why the usual and customary proofs of vacancy are unavailable may support an application. The notarized statement must contain the name, address, and telephone number of the individual notarizing the document. ii) Secondary Verification/Site Inspections: Once the amount of the rebate has been determined, and prior to the issuance of the rebate, all applications, regardless of the amount of the possible rebate, may be subject to audit in the secondary verification process. Audits may involve a request to provide further supporting documentation or site inspections to confirm details of the application. Site inspections will be conducted on a random basis. Properties with rebate amounts greater than $500 will be targeted for site inspection/verification. In addition, applications that state that vacant units are unfit for occupation, or are in need of significant renovations such that the space is not immediately available for lease, or are permanently vacant, or have not provided all the required documentation will be closely reviewed and may require a site visit. Our rationale is that is incumbent upon the taxpayer/landlord to be active and intentional in making their property available for market, and that a potential rebate ought not to be a disincentive to doing so. Audits will be designed to establish that vacant units are actually eligible to receive the rebate, and/or that the vacancy periods and square footage reported on the application form are substantiated. It is anticipated that the overall cost of the verification program will be such that each individual application cannot be audited or reviewed in the same level of detail. NOTIFICATION: Having determined that an application for a vacancy rebate is valid and substantiated by appropriate documentation and/or secondary verification, the necessary paperwork to issue a
7 Corp/Fin Vacancy Rebate Verification Program Page 7 rebate will be prepared immediately. This commitment is intended both as a customer service initiative and in accordance with legislation. Upon its determination of the amount of the rebate, the municipality will advise the applicant of the amount of the rebate. The applicant has 120 days in which to appeal the amount of the rebate to the Assessment Review Board (ARB) if they are not in agreement. If ownership has changed or will change on the property prior to the rebate being processed, the City will require a letter from the current property owner stating that they are aware of the pending rebate and will make arrangements with the prior owner in regards to the rebate. Vacancy rebates are credited to the property that is entitled to the rebate. It is up to the parties involved to make arrangements for the refund of the rebate. With respect to the payment of interest on a final application, if an application is received by the last day of February of the year immediately following the taxation year and the municipality fails to pay or credit the amount of rebate to which the property is entitled by June 30 th of that following year or 120 days after the day the owner provides the municipality with additional information, interest shall be paid. Interest is payable under an interim application if the application is received by July 31 st of the taxation year to which the rebate relates and the municipality fails to pay or credit the amount of the entitled rebate by November 30 th or 120 days after the day the owner provides the municipality with additional information. The municipality shall pay interest at the same rate of interest that applies under subsection (4) of the Education Act.
THE CORPORATION OF THE MUNICIPALITY OF POWASSAN BY-LAW NO. 2006-05
THE CORPORATION OF THE MUNICIPALITY OF POWASSAN BY-LAW NO. 2006-05 BEING A BY-LAW TO ESTABLISH A TAX REBATE PROGRAM FOR THE PURPOSES OF PROVIDING RELIEF FROM TAXES OR AMOUNTS PAID ON ACCOUNT OF TAXES ON
More informationVacancy Rebate Supporting Documentation Checklist
Vacancy Rebate Supporting Documentation Checkist The foowing documents are required and must accompany the vacancy rebate appication at the time of submission. If the vacancy is a continuation from the
More informationCOUNCIL POLICY RESOLUTION POLICY NUMBER: 1-518 DATE: JUNE 30, 2014
COUNCIL POLICY RESOLUTION POLICY NUMBER: 1-518 DATE: JUNE 30, 2014 PURPOSE To establish efficient and effective City of Kitchener procedures and processes for property tax billing and collection and to
More informationCorporate Policy and Procedure
Page Page 1 of 15 TAB: SECTION: SUBJECT: FINANCE AND ACCOUNTING TAXES COLLECTION OF OUTSTANDING PROPERTY TAXES POLICY STATEMENT PURPOSE SCOPE The City of Mississauga collects taxes on behalf of the City,
More information- CODE OF ORDINANCES Part 14 - BUILDING AND HOUSING CODE TITLE 6. - HOUSING CHAPTER 1460. - PROPERTY MAINTENANCE CODE RENTAL PROPERTIES
1460.44. Registry. 1460.45. Inspections. 1460.46. Fees. 1460.47. Warrants. 1460.48. Procedures; inspection records and checklists. 1460.49. Certificates of compliance. 1460.50. Notice, reinspection and
More informationPURCHASE AND LEASING OF REAL PROPERTY IN THE UNITED STATES
PURCHASE AND LEASING OF REAL PROPERTY IN THE UNITED STATES A. INTRODUCTION By David L. Berkey, Partner Gallet Dreyer & Berkey, LLP Attorneys at Law New York City, USA The purchase and/or leasing of real
More informationSmall Business Grants (Employment Incentive) Act 2015 No 14
New South Wales Small Business Grants (Employment Incentive) Act 2015 No 14 Contents Page Part 1 Part 2 Preliminary 1 Name of Act 2 2 Commencement 2 3 Object of Act 2 4 Definitions 2 Grant scheme 5 Grant
More informationSubmission to the Select Committee on The Landlord & Tenant Act
Submission to the Select Committee on The Landlord & Tenant Act Residential Landlord Coalition September 30, 2010 We are making this submission to the Select Committee that is undertaking the review of
More informationTHE CORPORATION OF THE COUNTY OF SIMCOE. A By-law to Provide for a Tax Rebate Program for Eligible Charities and Similar Organizations.
BY-LAW NO. 6104 OF THE CORPORATION OF THE COUNTY OF SIMCOE A By-law to Provide for a Tax Rebate Program for Eligible Charities and Similar Organizations. WHEREAS the Municipal Act, SO. 2001, c.25, Section
More informationHERITAGE PROPERTY TAX RELIEF PROGRAM GUIDELINES & APPLICATION Community Services Department Planning Division
PART 1 - PURPOSE HERITAGE PROPERTY TAX RELIEF PROGRAM GUIDELINES & APPLICATION Community Services Department Planning Division 1.1 Heritage property tax relief is a financial tool for municipalities to
More informationIn-Year Changes to a Property Cancellation, Reduction or Refund of Property Taxes [Section 323 of the City of Toronto Act, 2006]
Information Sheet In-Year Changes to a Property Cancellation, Reduction or Refund of Property Taxes [Section 323 of the City of Toronto Act, 2006] Key Facts: You may file an application with the Treasurer
More informationThe Office of the State Comptroller (OSC) has identified a flaw in the administration of
I. Introduction The Office of the State Comptroller (OSC) has identified a flaw in the administration of the Homestead Property Tax Credit program which, if corrected, has the potential to save the State
More informationThe I-195 Redevelopment District Commission. Rules and Regulations for the I-195 Redevelopment Project Fund
Effective Date: February 2, 2016 Table of Contents Page Rule 1. Purpose.... 2 Rule 2. Authority.... 2 Rule 3. Scope.... 2 Rule 4. Severability.... 3 Rule 5. Definitions.... 3 Rule 6. Funding Guidelines...
More informationIs the Apartment in my House Legal?
Is the Apartment in my House Legal? THE CITY OF ORILLIA S GUIDE TO APARTMENTS IN HOUSES Legal Means: Complies with the Planning Act and/or City s Zoning By-law Building Permit for the apartment has been
More informationSTAFF REPORT. March 31, 2004. Administration Committee. Chief Financial Officer and Treasurer. Overpayment of Property Taxes.
STAFF REPORT March 31, 2004 To: From: Subject: Administration Committee Chief Financial Officer and Treasurer Overpayment of Property Taxes Purpose: This report provides information and statistical data
More informationThe Standard Debt Settlement Arrangement. Protocol. July 2014 version
The Standard Debt Settlement Arrangement Protocol July 2014 version Effective from 14 July 2014 TABLE OF CONTENTS Purpose and scope of the Protocol 3 1. Background and purpose of the Protocol 3 2. Scope
More informationDate of submission of IDA Application: Note: LMEP submission must be prior to IDA Resolution
New York City Department of Small Business Services (SBS) Lower Manhattan Energy Program (LMEP) Application Indicate method of eligibility ICAP Applicant IDA Applicant City/State Owned Facility Eligible
More informationCity of Seattle Legislative Information Service
City of Seattle Legislative Information Service Information updated as of May 5, 2006 6:29 PM Council Bill Number: 114691 Ordinance Number: 121320 AN ORDINANCE prohibiting deceptive and fraudulent practices
More informationBusiness Information Series 2012 Vol. I No.3 SIGNING A COMMERCIAL LEASE. Dubai Business Guide. Markets
Business Information Series 2012 Vol. I No.3 SIGNING A COMMERCIAL LEASE Dubai Business Guide Markets Business Support Department Dubai Chamber of Commerce and Industry Published by: Dubai Chamber of Commerce
More informationTARRANT COUNTY HISTORIC SITE TAX EXEMPTION POLICY
TARRANT COUNTY HISTORIC SITE TAX EXEMPTION POLICY A. General Purpose and Objectives The purpose of this Policy is to encourage the rehabilitation and restoration of certain historic properties within Tarrant
More informationA Landlord s Guide to Housing Benefit
A Landlord s Guide to Housing Benefit October 2009 A landlord s guide to Housing Benefit; Table of Contents Introduction...3 Standards Of Service...3 Processing Housing Benefit Claims...3 Changes in circumstances...3
More informationREQUEST FOR TAX REBATE FOR REGISTERED CHARITABLE ORGANIZATIONS
County of Brant 519-449-2451 Fax: 519-449-2454 1-888-250-2297 www.brant.ca Taxation Division 26 Park Ave P.O. Box 160 Burford ON, N0E 1A0 REQUEST FOR TAX REBATE FOR REGISTERED CHARITABLE ORGANIZATIONS
More information120 DAY NOTICE TO VACATE FOR SUBSTANTIAL REHABILTATION SECTION 501(h) NOTICE D.C. OFFICIAL CODE 42-3505.01(h) (Supp. 2008) 14 DCMR 4300 et seq.
District of Columbia Department of Housing and Community Development Housing Regulation Administration Rental Accommodations Division 1800 Martin Luther King Jr. Avenue SE, 2 nd Floor (202) 442-9505 120
More informationPOLICY DCS-07: Property Tax Increment Grant. Development and Cultural Services
DCS-07 Page 1 of 5 POLICY DCS-07: Property Tax Increment Grant Development and Cultural Services Approval Date: June 9, 2015 Approval Authority: Council, Resolution No. 11 Effective Date: July 15, 2015
More informationThe City of Calgary. Customer and Implementation Issues Arising from Business Tax Consolidation
The City of Calgary Customer and Implementation Issues Arising from Business Tax Consolidation This page is intentionally left blank. Table of Contents Introduction... 1 A. Implementation time frame...
More informationSECTION V COMPLIANCE MONITORING PROCEDURES
SECTION V COMPLIANCE MONITORING PROCEDURES This section of the manual outlines CTCAC s procedures for monitoring all projects receiving credit. Monitoring is designed to determine if the owner is in compliance
More informationHEALTH INSURANCE PREMIUMS ACT
Province of Alberta HEALTH INSURANCE PREMIUMS ACT Revised Statutes of Alberta 2000 Current as of April 1, 2014 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,
More informationDEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 14 (REVISED) PROPERTY TAX
Inland Revenue Department Hong Kong DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES NO. 14 (REVISED) PROPERTY TAX These notes are issued for the information of taxpayers and their tax representatives. They
More informationLake Dauphin Emergency Flood Protection Program (LDEFPP) Terms and Conditions
Lake Dauphin Emergency Flood Protection Program (LDEFPP) Terms and Conditions 1. Purpose of the Program: The purpose of the Program is to provide financial assistance for emergency structural Flood Protection
More informationExclusive Right To Sell Listing Agreement
Exclusive Right To Sell Listing Agreement CONSIDERATION AND TERMS OF CONTRACT: Kermath Realty LLC, hereinafter referred to as KRLLC, agrees to market, negotiate, schedule and show with potential buyers
More informationQueensland COMMUNITY AMBULANCE COVER ACT 2003
Queensland COMMUNITY AMBULANCE COVER ACT 2003 Act No. 34 of 2003 Queensland COMMUNITY AMBULANCE COVER ACT 2003 TABLE OF PROVISIONS Section Page PART 1 PRELIMINARY Division 1 Introductory provisions 1
More informationThe Credit Reporting Act
1 CREDIT REPORTING c. C-43.2 The Credit Reporting Act being Chapter C-43.2 of The Statutes of Saskatchewan, 2004 (effective March 1, 2005). NOTE: This consolidation is not official. Amendments have been
More informationRENT CONTROL. Chapter 169 RENT CONTROL. Establishment of Rent Leveling Board, Members, Appointments, and Terms.
RENT CONTROL Chapter 169 RENT CONTROL & 169-1. & 169-2. & 169-3. & 169-4. Definitions. Establishment of Rent Leveling Board, Members, Appointments, and Terms. Vacancies: Removal for Cause. Rent Leveling
More informationComputer Data Center Program (Established under A.R.S. 41-1519) INSTRUCTIONS FOR APPLICATION FOR CDC CERTIFICATION 1
A. Background Computer Data Center Program (Established under A.R.S. 41-1519) INSTRUCTIONS FOR APPLICATION FOR CDC CERTIFICATION 1 The Arizona Legislature in 2013 established the Computer Data Center program
More informationHow To Pay For A Tutor In Ireland
CLAIM FORM FOR HOME TUITION PAYMENTS TO BE PAID DIRECTLY BY AGREEMENT TO COMPANIES DURING THE 2015.16 SCHOOL YEAR Name of Company: Parents are advised that, as an exceptional measure and for an agreed
More informationShort Term Disability Income Protection Plan
Short Term Disability Income Protection Plan Effective Date: January, 1, 2015 Contact Information Plan Administrator: Address and Telephone #: Prime Therapeutics, LLC 1305 Corporate Center Drive Eagan,
More informationCity of Vernon REVITALIZATION TAX EXEMPTION BYLAW (CITY CENTRE DISTRICT) BYLAW #5362
City of Vernon REVITALIZATION TAX EXEMPTION BYLAW (CITY CENTRE DISTRICT) BYLAW #5362 THE CORPORATION OF THE CITY OF VERNON BYLAW NUMBER 5363 AMENDMENTS BYLAW NO. ADOPTION AMENDMENT 5515 September 8, 2014
More informationAGRICULTURAL PESTS ACT
Province of Alberta AGRICULTURAL PESTS ACT Revised Statutes of Alberta 2000 Current as of November 1, 2014 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor,
More informationSec. 90-27. Certificates of use.
Sec. 90-27. Certificates of use. (1) It is hereby deemed unlawful for any person to open or operate any business and/or occupy any structure within the town limits for the privilege of engaging in any
More informationA short guide to Enfranchisement and Lease Extension
A short guide to Enfranchisement and Lease Extension 1 2 Enfranchisement 3 contents Page 5 INTRODUCTION 7 THE COLLECTIVE RIGHT TO ENFRANCHISE WHAT IS IT? HOW DO I PREPARE FOR A CLAIM? HOW IS A CLAIM MADE?
More informationBy-law to Regulate Vacant Buildings
By-law to Regulate Vacant Buildings A-35 Enacted November 23, 2009 This by-law is printed under and by authority of the Council of the City of London, Ontario, Canada Disclaimer: The following consolidation
More informationGovernment Management Committee. P:\2015\Internal Services\RE\Gm15034re-(AFS21836)
GM7.5 STAFF REPORT ACTION REQUIRED Old City Hall: Future Tenant Options Date: September 21, 2015 To: From: Wards: Reference Number: Government Management Committee Chief Corporate Officer Ward 27- Toronto
More informationPaper to be delivered at the Law Society of Upper Canada Six-Minute Commercial Leasing Lawyer 2007
PROPERTY TAX UPDATE: CURRENT ISSUES AND DISPUTES Paper to be delivered at the Law Society of Upper Canada Six-Minute Commercial Leasing Lawyer 2007 By: Michael Steinberg February 2007 Michael S. Steinberg
More informationForeclosure Information for Tenants 1
Foreclosure Information for Tenants 1 1. I just found out my building is in foreclosure, what should I do? The first thing to do when you get notice that your home is in foreclosure is to send a copy of
More informationHeritage Property Tax Reduction Program Information Brochure
Heritage Property Tax Reduction Program Information Brochure City of Oshawa Heritage Property Tax Reduction Program The Government of Ontario has enabled municipalities to offer tax relief to owners of
More informationThe Private Vocational Schools Regulations, 2014
PRIVATE VOCATIONAL SCHOOLS, 2014 P-26.2 REG 2 1 The Private Vocational Schools Regulations, 2014 being Chapter P-26.2 Reg 2 (effective November 20, 2014). NOTE: This consolidation is not official. Amendments
More informationSewer System Charges By-law
Sewer System Charges By-law WM-15 Consolidated October 09, 2012 This by-law is printed under and by authority of the Council of the City of London, Ontario, Canada Disclaimer: The following consolidation
More informationASSEMBLY, No. 441 STATE OF NEW JERSEY. 211th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2004 SESSION
ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 00 SESSION Sponsored by: Assemblyman ANTHONY IMPREVEDUTO District (Bergen and Hudson) Assemblyman NEIL M. COHEN District
More informationProvince of Alberta ARCHITECTS ACT. Revised Statutes of Alberta 2000 Chapter A-44. Current as of April 30, 2015. Office Consolidation
Province of Alberta ARCHITECTS ACT Revised Statutes of Alberta 2000 Current as of April 30, 2015 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza
More informationAnswers To Commonly Asked Questions
Answers To Commonly Asked Questions What is a re-assessment and how will it affect my association? Property in Cook County is re-assessed once every three years. Your assessment determines the real estate
More informationINFORMATION SHEET. 2015 Lambton Renovates Program for Homeowners
INFORMATION SHEET 2015 Lambton Renovates Program for Homeowners Disclaimer: Details contained herein are for informational purposes only, and are not to be relied upon as a comprehensive or precise representation
More informationARTICLE 330 Landlord and Rental
48A ARTICLE 330 Landlord and Rental 330.01 Purpose: licensing residential rental units. 330.02 Definitions. 330.03 Residential rental unit registration required. 330.04 Residential rental license required.
More informationCentral Area Community Improvement Plan
Central Area Community Improvement Plan Brownfields Tax Assistance Program (TAP) Application Package Program Guide Application Process Chart Application FORM General Administration Provisions Brownfields
More informationMBASWF BYLAWS. The name of this corporation is: MORTGAGE BANKERS ASSOCIATION OF SOUTHWEST FLORIDA,
MBASWF BYLAWS ARTICLE I NAME The name of this corporation is: MORTGAGE BANKERS ASSOCIATION OF SOUTHWEST FLORIDA, INC. hereinafter called the "Association". ARTICLE II PURPOSE Section 1: The purpose of
More informationNOTE - This document is provided for guidance only and does not purport to be a legal interpretation. PERSONAL INSOLVENCY ACT 2012
Background to and purpose of the Act PERSONAL INSOLVENCY ACT 2012 EXPLANATORY MEMORANDUM The Act provides for the reform of personal insolvency law and will introduce the following new non-judicial debt
More informationInformation Packet Licensing & Business Regulations
Information Packet Licensing & Business Regulations Welcome The City of Duluth welcomes your business to our community. This information is provided as a public service to assist persons interested in
More informationDATE: June 9, 2014 REPORT NO. CD2014-037. Gregory Dworak, General Manager, Community Services
DATE: June 9, 2014 REPORT NO. CD2014-037 TO: FROM: Chair and Members Committee of the Whole - Community Services Gregory Dworak, General Manager, Community Services 1.0 TYPE OF REPORT CONSENT ITEM [ ]
More informationPROPERTY MANAGEMENT AGREEMENT
PROPERTY MANAGEMENT AGREEMENT OWNER: AGENT: PROPERTY: APN: Owner and Property Manager, as hereinafter identified, agree as follows: 1. APPOINTMENT OF AGENT: Owner hereby appoints and grants Property Manager
More informationMississippi. Residential. Property Insurance. Underwriting. Association MANUAL OF RULES AND PROCEDURES
Mississippi Residential Property Insurance Underwriting Association MANUAL OF RULES AND PROCEDURES Revised Effective 12-1-2014 MISSISSIPPI RESIDENTIAL PROPERTY INSURANCE UNDERWRITING ASSOCIATION (MRPIUA)
More informationRESIDENTIAL TENANCIES ACT
Province of Alberta Statutes of Alberta, Current as of February 20, 2015 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza 10611-98 Avenue Edmonton,
More informationCITY OF VAUGHAN EXTRACT FROM COUNCIL MEETING MINUTES OF JANUARY 28, 2014
CITY OF VAUGHAN EXTRACT FROM COUNCIL MEETING MINUTES OF JANUARY 28, 2014 Item 2, Report No. 2, of the Finance, Administration and Audit Committee, which was adopted without amendment by the Council of
More informationStaker Parson. Short Term Disability Income Protection Plan
Staker Parson Short Term Disability Income Protection Plan Effective Date: 01/01/2006 Contact Information Plan Administrator: Address and Telephone #: Claims Administrator: Address and Telephone #: Staker
More informationArizona Rentals & Concierge Services, LLC. Property Management Agreement
Arizona Rentals & Concierge Services, LLC ADRE License Number SE515963000 14245 W. Grand Ave. Suite #2 Surprise AZ. 85374 623-209-1656 WWW.arizonarentalservice.com mgt@arizonarentalservice.com Property
More informationEconomics are the heart of any lease transaction. Whether a landlord or tenant, the strategies
Economics are the heart of any lease transaction. Whether a landlord or tenant, the strategies and tactics of negotiating monetary provisions, including base and percentage rent clauses, security deposits,
More informationApplication for Tenancy (to be completed by all adult applicants and unaccompanied minors)
Application for Tenancy (to be completed by all adult applicants and unaccompanied minors) Item Item Schedule 1. PREMISES DETAILS Lease commencement date: Lease term: weeks / fortnights / months / years
More informationPUBLIC CHAPTER NO. 353
~tate of m:ennessee PUBLIC CHAPTER NO. 353 HOUSE BILL NO. 493 By Representative Sargent Substituted for: Senate Bill No. 601 By Senator Johnson AN ACT to amend Tennessee Code Annotated, Section 6-55-202
More informationNURSING HOMES GENERAL REGULATION
Province of Alberta NURSING HOMES ACT NURSING HOMES GENERAL REGULATION Alberta Regulation 232/1985 With amendments up to and including Alberta Regulation 170/2012 Office Consolidation Published by Alberta
More informationCASINO TAXATION CHAPTER 371 CASINO TAXATION ARRANGEMENT OF SECTIONS
[CH.371 1 CHAPTER 371 LIST OF AUTHORISED PAGES 1 9 SECTION ARRANGEMENT OF SECTIONS 1. Short title. 2. Interpretation. 3. Basic tax. 4. Winnings tax. 5. Assessment by Minister. 6. Returns, inspection, etc.
More informationREQUEST FOR QUALIFICATIONS/PROPOSALS (RFQ/P) FOR COMMERCIAL PROPERTY MANGEMENT SERVICES FOR 3737 MAIN STREET GROUND FLOOR COMMERCIAL
REQUEST FOR QUALIFICATIONS/PROPOSALS (RFQ/P) FOR COMMERCIAL PROPERTY MANGEMENT SERVICES FOR 3737 MAIN STREET GROUND FLOOR COMMERCIAL ISSUED: JUNE 21, 2016 PROPOSALS DUE: AUGUST 22, 2016 CITY OF RIVERSIDE
More informationCAR DEALERS LICENSE - APPLICATION FORM
Town of Berlin Board of Selectmen s Office 23 Linden Street, Room 206, Berlin, MA 01503 Email selectmen@townofberlin.com Phone 978-838-2442 Fax 978-838-0014 CAR DEALERS LICENSE - APPLICATION FORM New Application
More informationSTATE OF ALABAMA ALABAMA LAW INSTITUTE
STATE OF ALABAMA ALABAMA LAW INSTITUTE ALABAMA REDEMPTION FROM AD VALOREM TAX SALES May 2008 ALABAMA LAW INSTITUTE 326 Law Center Post Office Box 861425 Tuscaloosa, Alabama 35486 (205) 348-7411 FAX (205)
More informationAPPENDIX A: SYSTEM OF ASSURANCE OF NET METERING ELIGIBILITY
APPENDIX A: SYSTEM OF ASSURANCE OF NET METERING ELIGIBILITY Sections 1. Purpose... 1 2. Scope... 1 3. Definitions... 1 4. Obtaining a Cap Allocation... 3 5. Duties of the Administrator and Fees... 5 6.
More informationBUSINESS LOAN APPLICATION
BUSINESS LOAN APPLICATION Thank you for your decision in obtaining a commercial loan from our business service division. Please complete the following information as accurately as possible so we may better
More informationApplication for Landlords and Tenants
Application for Landlords and Tenants This application is for landlords in the private market who wish to adapt a unit rented to an eligible tenant with a permanent disability or diminished ability. Part
More informationBuy-to-let guide about tax
Perrys Chartered Accountants Buy-to-let guide about tax Introduction As a buy-to-let landlord it is important you know about tax and how it affects you and your investment. This is why Perrys Chartered
More informationPart VIII RULES GOVERNING PRACTICE IN THE TAX COURT OF NEW JERSEY TABLE OF CONTENTS
APPENDIX C - New Jersey Tax Court Rules Part VIII RULES GOVERNING PRACTICE IN THE TAX COURT OF NEW JERSEY Rule 8:1. Rule 8:2. Rule 8:3. Rule 8:4. TABLE OF CONTENTS Scope: Applicability Review Jurisdiction
More informationSTUDENT FINANCIAL ASSISTANCE REGULATION
Province of Alberta STUDENT FINANCIAL ASSISTANCE ACT STUDENT FINANCIAL ASSISTANCE REGULATION Alberta Regulation 298/2002 With amendments up to and including Alberta Regulation 111/2015 Office Consolidation
More informationBuying and Owning a Condominium
This publication is intended to provide general information only and is not a substitute for legal advice. Contents Page Information about the Legislation 1 What is a condominium? 2 Condominium Corporation
More informationdpd Seattle Permits CAM www.seattle.gov/dpd Establishing an Accessory Dwelling Unit (ADU) What is an ADU?
dpd Department of Planning and 116 Seattle Permits Development CAM Client Assistance Memo part of a multi-departmental City of Seattle series on getting a permit Establishing an Accessory Dwelling Unit
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to September 1, 2013. It is intended for information and reference purposes only.
More informationTHE CORPORATION OF THE TOWNSHIP OF SEVERN BY-LAW NO. 2014-01
THE CORPORATION OF THE TOWNSHIP OF SEVERN BY-LAW NO. 2014-01 BEING A BY-LAW TO PROVIDE FOR THE ADMINISTRATION OF THE BUILDING CODE ACT WITHIN THE CORPORATE LIMITS OF THE TOWNSHIP OF SEVERN WHEREAS the
More information8.2.D. Bankruptcy Claims
Discharging the Loan If a doctor of medicine or osteopathy, legally authorized to practice in a state, certifies that the borrower is totally and permanently disabled, the borrower s obligation to repay
More informationCommunity Investment Corporation 504 Loan Application
Community Investment Corporation 504 Loan Application Business Information Operating Company Primary Contact for OC: Secondary Contact for OC: Cell Phone: Business Phone: Business Fax: Cell Phone: Business
More informationInstructions for OSAP Paper Application Form for Full-Time Postsecondary Students 2011-2012. April 2011 Version 3
Student Financial Assistance Branch Ministry of Training, Colleges and Universities Instructions for OSAP Paper Application Form for Full-Time Postsecondary Students 2011-2012 April 2011 Version 3 2011-2012
More informationHome Equity Conversion Mortgage (Reverse Mortgage) This Mortgage ("Security Instrument") is given on (date). The Mortgagor is (Name), of
Home Equity Conversion Mortgage (Reverse Mortgage) This Mortgage ("Security Instrument") is given on (date). The Mortgagor is (Name), of (street address, city, county, state, zip code), hereafter called
More informationNumber 52 of 2012 FINANCE (LOCAL PROPERTY TAX) ACT 2012 ARRANGEMENT OF SECTIONS PART 1. Preliminary and General PART 2. Residential Property
Number 52 of 2012 FINANCE (LOCAL PROPERTY TAX) ACT 2012 ARRANGEMENT OF SECTIONS PART 1 Preliminary and General Section 1. Short title and commencement. 2. Interpretation. PART 2 Residential Property 3.
More informationCivil Law (Wrongs) (Proportionate Liability and Professional Standards) Amendment Act 2004
Australian Capital Territory Civil Law (Wrongs) (Proportionate Liability and Professional Standards) Amendment Act 2004 Contents Page 1 Name of Act 2 2 Commencement 2 3 Legislation amended 2 4 New chapter
More informationThe Hearing Aid Sales and Service Act
1 HEARING AID SALES AND SERVICE c. H-2.01 The Hearing Aid Sales and Service Act being Chapter H-2.01 of The Statutes of Saskatchewan, 2001 (effective March 10, 2006) as amended by the Statutes of Saskatchewan,
More information4 PROPERTY TAX RELIEF OPTIONS FOR SENIORS, LOW-INCOME DISABLED AND OTHER LOW-INCOME PERSONS
4 PROPERTY TAX RELIEF OPTIONS FOR SENIORS, LOW-INCOME DISABLED AND OTHER LOW-INCOME PERSONS (Regional Council, at its meeting on June 21, 2007, amended the following report to provide that: (a) the Commissioner
More informationProvince of Alberta DRUG PROGRAM ACT. Statutes of Alberta, 2009 Chapter D-17.5. Assented to June 4, 2009. Published by Alberta Queen s Printer
Province of Alberta Statutes of Alberta, Assented to June 4, Published by Alberta Queen s Printer Alberta Queen s Printer 5 th Floor, Park Plaza 10611-98 Avenue Edmonton, AB T5K 2P7 Phone: 780-427-4952
More informationSTANDARD SUBLEASE AGREEMENT
STANDARD SUBLEASE AGREEMENT 1. Parties. This Sublease, dated, for reference purposes only, 20 is made by and between (herein called Sublessor ) and (herein called Sublessee ). 2. Premises. Sublessor hereby
More informationA. Definitions. For the purposes of this Section 161-2, certain words and phrases are defined as follows:
161-2. Requirements for low and moderate income housing. A. Definitions. For the purposes of this Section 161-2, certain words and phrases are defined as follows: 1. Affordable dwelling unit shall mean
More informationResidential Lease. Form 11-5. Basic Terms. Date: Landlord: Landlord s Address: Tenant: Tenant s Address: Premises. Street address/suite:
Basic Terms Date: Landlord: Landlord s Address: Tenant: Tenant s Address: Premises Street address/suite: City, state, zip: Monthly Rent: Include or attach any additional necessary legal description. Term
More informationAdditional Tax, Penalty and Prosecution
Index Additional Tax, Penalty and Prosecution 1. Section 205. Additional tax.-... 462 2. Section 182. Penalty for failure to furnish a return or statement.-... 463 3. Section 183. Penalty for non-payment
More informationLAGOS STATE HOME OWNERSHIP MORTGAGE SCHEME (LAGOS HOMS) BETWEEN THE LAGOS STATE MORTGAGE BOARD AND ...
LAGOS STATE HOME OWNERSHIP MORTGAGE SCHEME (LAGOS HOMS) CONTRACT OF SALE BETWEEN THE LAGOS STATE MORTGAGE BOARD AND... 1 THIS CONTRACT OF SALE is made this... of..., 2015 BETWEEN The LAGOS STATE MORTGAGE
More informationHome Building Amendment Act 2011 No 52
New South Wales Home Building Amendment Act 2011 No 52 Contents Page 1 Name of Act 2 2 Commencement 2 Schedule 1 Amendment of Home Building Act 1989 No 147 3 Schedule 2 Amendment of Civil Liability Act
More informationAPPLICATION FOR SUBLETTING OF WHOLE FLAT
APPLICATION FOR SUBLETTING OF WHOLE FLAT Instructions: 1. Please read the terms and conditions for subletting overleaf before completing this form. No space is to be left blank. This application form takes
More informationBuilding Work Contractors Act 1995
Version: 21.11.2015 South Australia Building Work Contractors Act 1995 An Act to regulate building work contractors and the supervision of building work; and for other purposes. Contents Part 1 Preliminary
More informationCorporate Policy. Approved by: Council on December 6, 2004. Report No.: F-74-04 Effective: December 6, 2004
Approved by: Council on December 6, 2004 Report No.: F-74-04 Effective: December 6, 2004 Reviewed: March 30, 2012 Amended: Next Review: 2017 Note: Purpose: The guidelines contained in this policy serve
More informationLIFE INSURANCE POLICY DOCUMENT. Participating Employer (Universities of NZ) (the employer)
LIFE INSURANCE POLICY DOCUMENT For Employees (as Voluntary Insured Members) Participating Employer (Universities of NZ) (the employer) Administered by Marsh (the policy owner) Insured by Sovereign Assurance
More information