139-7488

Pavement, Curbs and Trees
McGill Street from

Wall Street to Garden Drive

R E S O L U T I O N

MOVED by Councillor ________________

SECONDED by Councillor _________________

WHEREAS a pavement, curbs and trees project on McGill Street from Wall Street to Garden Drive (hereinafter called the "project") was advanced as a local improvement on the initiative principle to a Court of Revision on February 3, 1998, and was approved by Council on that date to be paid for in part by special assessment upon the real property to be benefited thereby;

AND WHEREAS the project has now been certified by the City Engineer as completed and the By-law assessing the benefitting properties for the costs of the project has been passed;

AND WHEREAS on June 17, 1975, Council passed a resolution approving the adoption of a standing policy in regard to the provision of special relief, in certain circumstances, as follows:

"A. Council adopt a standing policy of giving special relief in 1975 and subsequent tax years on local improvement charges to homes on flanking higher zoned lots:

1. so that they pay a rate according to their zoning but with a residential level of flankage relief;

2. that the relief be limited to owner-occupied single family dwellings, the ownership of which precedes the assessment of the local improvement charges;

3. that the relief apply to local improvement for pavements and curbs and for sidewalks;

4. that these properties need not be identified as requiring this specialrelief at the Court of Revision.

B. That the Collector of Taxes be instructed to bring forward, each year, a formal resolution for those properties eligible for relief.";

AND WHEREAS on July 22, 1980, Council passed a resolution which reads in part as follows:

"THAT Council approve Special Local Improvement Relief to underdeveloped properties which front on pavement and curb improvements as follows:

the relief to be such that the owners pay only seventy-five percent 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;

the relief to commence with ... projects placed on the Tax Roll in 1980 for the first time;

the Collector of Taxes be instructed to bring forward each year the list of properties in a formal resolution under Section 67 of By-law 3614 as amended, to give effect to this policy.";

AND WHEREAS on October 16, 1982, Council passed a resolution which reads as follows:

"THAT current policies for local improvements remain in effect except that property owners rates shall never be adjusted lower than residential rates.";

AND WHEREAS on March 8, 1983, Council passed a resolution which amended portions of the earlier resolutions as follows:

"THAT special relief applied to people owning and occupying 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.";

AND WHEREAS on April 25, 1989, Council passed a resolution which amended portions of the earlier resolution as follows:

"B. THAT with respect to all qualifying properties ... the reduction in taxes for 1989 and all succeeding years shall 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 shall no longer be available for the taxation year next following, and Council's instruction to the Collector of Taxes regarding such reduced taxes shall become null and void.";

AND WHEREAS on August 2, 1990, Council passed a resolution extending the granting of special relief to property located at 2294 McLean Drive to "other properties having similar conditions in future projects";

AND WHEREAS the special relief referred to and approved by Council was based on the relief approved by Council on March 8, 1983 for local improvements in the West End, such relief being as follows:

"(a) THAT Council approve the additional special relief to 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";

AND WHEREAS the annual special rate levied by the By-law imposing the local improvement tax expires in 2013;

AND WHEREAS Lot 1, Block 4, District Lot 184, Plan 178 (hereinafter called the "lot") abuts the project and contains an owner-occupied single family dwelling with flankage on McGill Street;

AND WHEREAS the owner of the lot has applied for special relief by way of a reduction in taxes;

AND WHEREAS the lot is zoned RM-3A (Multiple Dwelling District) under the Zoning and Development By-law;

AND WHEREAS the Collector of Taxes is satisfied that the lot is eligible, under the provisions of the resolutions of Council cited herein, for the relief requested;

AND WHEREAS a special annual assessment for the said project imposed on the lotfor a period of fifteen (14) years if assessed as RM-3A (Multiple Residential) District would be $1,113.86;

BE IT THEREFORE RESOLVED that for the foregoing reasons Council, by not less than two-thirds of all its members, hereby deems and declares that the lot is especially, inequitably or unjustly affected by such special assessment and, having met the criteria required by the resolutions cited herein, shall be subject to a reduced special assessment for the year 2000 and each subsequent year up to and including 2013 of $556.93 and hereby directs the Collector of Taxes, so long as the Collector is satisfied that the lot remains eligible, to enter onto the Tax Rolls against the lot the amount of the reduced special assessment. The difference between the said amounts shall be provided out of the general funds of the City.

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(c) 1998 City of Vancouver