Vancouver City Council

Tax account: 148-9343 Lane Pavement

Lane south of 11th Avenue from
Victoria Drive to 60 feet east of
Commercial Drive

RESOLUTION

MOVED by Councillor _______________________________________________

SECONDED by Councillor ____________________________________________

PREAMBLE

On June 12, 2001, Council approved a Council initiated lane pavement 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 July 27, 1976, Council approved giving special relief with respect to lane paving local improvements where properties are used residentially but zoned for higher use, with the relief to be such that they pay only one-half of the rate for their zoning, to be limited to owner-occupied single-family dwellings, the ownership of which precedes the assessment of the local improvement, to be given on a year-to-year basis as long as the properties remain eligible, and to commence with projects placed on the tax roll in 1977; and instructed the Collector of Taxes 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 foregoing 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 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: 014-861-542, Lot 45 of Lots C and D, Block 162, District Lot 264A, Plans 1059 and 1771 ("Lot 45") abuts the project.

The owner of Lot 45 has applied for special relief by way of a reduction in taxes.

The zoning for Lot 45 is RM-4N (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 45 is eligible for the relief requested.

A special annual assessment for the project imposed on for 15 years if assessed as RM-4N (Multiple Dwelling) would be $177.67 for Lot 45.

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 45 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 2004 and each following year up to and including 2017, of $116.85 for Lot 45;

(b) direct the Collector of Taxes, so long as the Collector is satisfied that Lot 45 remains eligible, to enter onto the tax rolls against Lot 45 the amount of the reduced special assessments; and

(c) provide for the difference between the original and reduced amounts for Lot 45 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 8, 2004.

________________________
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 8, 2004