BYLAW - Property Assessment Appeals - 20030408 - 442203FTHE CORPORATION OF THE TOWN OF AURORA
By-law Number 4422-03.F
BEING A BY-LAW to
delegate authority
relating to assessment
and · taxation appeal
matters to staff.
WHEREAS Sections 40(1) and 39.1 (8) of the Assessment Act, R.S.O. 1990, c. A. 31
allows a municipality to complain to the Assessment Review Board (ARB) regarding
the assessment value of a property;
AND WHEREAS Section 227 of the Municipal Act, 2001, S.O. 2001, c. 25 states that
it is the role of the officers and employees of the municipality to carry out duties
required under any Act and duties assigned by the municipality;
AND WHEREAS the Council of the Corporation of the Town of Aurora has reviewed
the provision of assessment and taxation appeals and considers it desirable for the
purposes of efficient management and service delivery to delegate to staff the
authority relating to assessment and taxation appeals, to commence and file notices
of appeal, to attend before the Assessment Review Board on behalf of the Town, to
execute settlement agreements or to withdraw any appeal filed by the Town;
NOW THEREFORE the Council of the Corporation of the Town of Aurora ENACTS
AS FOLLOWS:
1. That on behalf of the Town of Aurora the authority to commence and file notices
of appeal with the Assessment Review Board from time to time, for properties
where the assessment is considered to be too high, too low, wrongly assessed or
for properties that have been omitted from the assessment roll is delegated to the
Director of Finance/Treasurer or his designate.
2. And that on behalf of the Town of Aurora the authority to attend before the
Assessment Review Board on assessment or taxation appeals filed by the Town
of Aurora and on appeals filed by other persons, entities or agents is delegated to
the Director of Finance/Treasurer or his designate.
3. And that on behalf of the Town of Aurora the authority to execute settlement
agreements reached in the course of a taxation or assessment appeal is
delegated to the Director of Finance/Treasurer or his designate.
4. And that on behalf of the Town of Aurora the authority to withdraw any appeal
filed by the Town of Aurora should it be determined that it is not in the Town's
best interest to proceed, be delegated to the Director of Finance/Treasurer or his
designate.
5. And that the authority granted herein be in effect for actions with respect to
assessment or taxation appeals filed for 2003 and subsequent years and appeals
filed in previous years, which are still outstanding at the Assessment Review
Board.
6. And that notwithstanding any provision of this By-law, the Director of
Finance/Treasurer or his designate may refer any matter referred to in this By-law
to Council for consideration.
7. And that for the purposes of all the authorities delegated by this By-law the
Director of Financerrreasurer's designate shall be the Deputy Treasurerrrax
Collector.
READ A FIRST AND SECOND AND THIRD TIME THIS 8TH DAY OF APRIL, 2003.
KR~EPUTY CLERK