Tax accounts: 144-1286 Pavement, Curbs, Trees, and Bulges

144-1328

Graveley Street from Cotton
Drive to Commercial Drive

RESOLUTION

MOVED by Councillor

SECONDED by Councillor

PREAMBLE

On February 15, 2000, Council approved a Council initiated pavement, curbs, trees, and bulges project (the "project").

The City Engineer has certified the project as complete, and Council has enacted a by-law specially assessing, for part of the project costs, the real properties that will benefit from the project.

On October 5, 1971, Council approved giving relief on local improvements charges to homes on flanking higher-zoned lots so that they pay a rate according to their zoning but with a residential level of flankage relief; that the relief be limited to owner-occupied single family dwellings, the ownership of which precedes the assessment of the local improvement charge; and, that the relief apply to local improvements for pavement, curbs, and sidewalks.

On July 22, 1980, Council approved giving special local improvement relief to underdeveloped properties which front on pavement and curb improvements, with the relief to be such that the owners pay only 75% of the rate for their zoning; the relief to be limited to owner-occupied single-family dwellings, the ownership of which precedes the assessment of the local improvement; the relief to be given on a year-to-year basis so long as the properties remain eligible; and the relief to commence with projects placed on the tax roll in 1980 for the first time; and, for the Collector of Taxes to be instructed to bring forward each year the list of properties in a formal resolution under section 67 of By-law No. 3614 as amended to give effect to the policy.

On October 16, 1982, Council approved current policies for local improvements remaining in effect except that property owners' rates must never be adjusted lower than residential rates.

On March 8, 1983, Council approved amending portions of the earlier resolutions to provide that special relief applied to owners and occupiers of single-family dwellings in higher zoned areas, ownership of which precedes the local improvement, as cited in Clause No. 2 of the City Manager's report dated January 18, 1983, be amended such that ownership of property preceding the local improvement is not a condition of relief.

On April 25, 1989, Council approved amending portions of the earlier resolutions to provide that with respect to all qualifying properties, the reduction in taxes for 1989 and all succeeding years will be for the remainder of the term of the by-law imposing the local improvement tax unless a condition set out in the resolution providing relief is no longer satisfied, in which case the reduction in taxes will no longer be available for the taxation year next following, and Council's instruction to the Collector of Taxes regarding such reduced taxes will become null and void.

On April 22, 1992, Council approved extending the granting of special relief to property located at 2294 McLean Drive to "other properties having similar conditions in future projects".

On March 8, 1983, Council approved giving additional special relief, being the basis for the relief referred to in the preceding paragraph of this preamble, for local improvements in the West End, for owner-occupied multiple conversion dwellings having no more than four suites including the owner's suites affected by the West End Improvement Project (east of Denman), according to the relief formula set out in the City Manager's report dated February 9, 1983.

The annual special rate levied by the by-law imposing the local improvement tax expires in 2016.

Certain parcels of real property described as:

(a) PID: 016-946-103, Lot 24, Block 54, District Lot 264A, Plans 409 and 1771 ("Lot 24"); and

(b) PID: 015-158-331, Lot 4, Block 63, District Lot 264A, Plans 704 and 1771 ("Lot 4"), which includes two dwellings;

abut the project.

The owners of each of Lot 24 and Lot 4 (collectively the "lots") have applied for special relief by way of a reduction in taxes.

The zoning for the lots is RM-4 (Multiple Dwelling) under the Zoning and Development By-law.

The Collector of Taxes is satisfied that, under the Council approvals cited in this By-law, the lots are eligible for the relief requested.

A special annual assessment for the project imposed on each lot for 15 years if assessed as RM-4 (Multiple Dwelling) would be $434.78.

THEREFORE COUNCIL RESOLVES, by the votes of not less than two-thirds of its members, to:

(a) deem and declare, for the reasons set out in the preamble to this By-law, that the lots are especially inequitably or unjustly affected by such special annual assessment, and, having met the criteria required by the approvals cited in the preamble, will be subject to a reduced special assessment, for the year 2002 and each following year up to and including 2016, of $326.08 for Lot 24 and $362.32 for Lot 4;

(b) direct the Collector of Taxes, so long as the Collector is satisfied that the lots remain eligible, to enter onto the tax rolls against the lots the amount of the reduced special assessments; and

(c) provide for the difference between the original and reduced amounts for each of the lots out of the general funds of the City.

NOTE: PASSAGE OF THIS RESOLUTION REQUIRES THE AFFIRMATIVE

VOTES OF AT LEAST TWO THIRDS OF COUNCIL MEMBERS.

I, Syd Baxter, City Clerk of the City of Vancouver, hereby certify that the foregoing is a true and correct copy of a resolution of the Council of the City of Vancouver passed on the June , 2002.

CITY CLERK

EXPLANATION

Special Relief Resolution

This special resolution is pursuant to section 508(r) of the Vancouver Charter which provides that Council, by a two-thirds vote, shall deem and declare, for reasons to be set out in the resolution, that certain properties especially inequitably or unjustly affected by any tax imposed against the property, may be afforded tax relief by way of a tax reduction for such properties.

Director of Legal Services
June 25, 2002

(c) 1998 City of Vancouver