Vancouver City Council |
Tax account: 124-5240 Sidewalks
Willow Street, west side, from
15th Avenue to 16th Avenue
RESOLUTION
MOVED by Councillor
SECONDED by Councillor
PREAMBLE
On December 4, 2001, Council approved a Council initiated sidewalk 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 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 July 16, 1990, 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 2017.
That certain parcel of real property described as PID: 014-031-736, Lot 10, Block 477A, District Lot 526, Plan 2118 ("Lot 10"), which includes three dwellings, abuts the project.
The owner of Lot 10 has applied for special relief by way of a reduction in taxes.
The zoning for Lot 10 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, Lot 10 is eligible for the relief requested.
A special annual assessment for the project imposed on Lot 10 for 15 years if assessed as RM-4 (Multiple Dwelling) would be $200.83.
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 Lot 10 is 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 2003 and each following year up to and including 2017, of $133.88;
(b) direct the Collector of Taxes, so long as the Collector is satisfied that Lot 10 remains eligible, to enter onto the tax rolls against Lot 10 the amount of the reduced special assessments; and
(c) provide for the difference between the original and reduced amounts for Lot 10 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 June 10, 2003.
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 10, 2003