HomeMy Public PortalAbout2001-08-09_Reduction of Taxes for Buildings Destroyed or Partially Destroyed by Fire, Storm or Otherwise After Assessment Roll Has Been Finalized_P-23MUNICIPALITY OF THE DISTRICT OF CHESTER
POLICY P -23
REDUCTION OF TAXES FOR BUILDINGS DESTROYED
OR PARTIALLY DESTROYED BY FIRE, STORM
OR OTHERWISE AFTER ASSESSMENT ROLL HAS BEEN FINALIZED
1. The Municipality of the District of Chester will provide for the reduction, to the extent that Council
considers appropriate, of taxes and interest payable with respect to a property if a building situate on the
property has been destroyed or partially destroyed by fire, storm, or otherwise, and the assessment of the
property does not reflect that the building has been destroyed or partially destroyed, and provide for the
reimbursement of any overpayment resulting from the reduction
2. The property owner shall request for the reduction in writing providing the date the building was destroyed.
3. Upon a request by the Clerk[rreasurer, the Director of Assessment shall value the property to determine the
current assessment value and in turn provide the assessment value to calculate the amount of taxes to write
off. This amount will be written off to operating account 451000 Allowance for Uncollectible Taxes.
4. This Policy does not apply to any intentional destruction or demolition of property.
5. This Policy will come into effect April 1 ", 2001,
Notice Given July 30`x', 2001
Approved - August 9 "', 2001 (2001.487)
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