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2001/04/23CORPORATE SERVICES COMMITTEE AGENDA BARBARA MUIR EIGHTH MEETING Monday, April 23, 2001 Committee Room No. 2 - 4:30 p.m. t. Minutes of April 9, 2001, Corporate Services Meeting 2. Reports: F-2001-27 - Municipal Accounts F-2001-28 - 2001 Financial Update - First Quarter F-200t-29 - Major Receivables Quarterly Report F-2001-30 - Development Charges - 2000 Financial Information F-2001-31 - 2000 Reserves and Reserve Funds F-2001-32 - 2000 Capital Accounts F-2001-33 - Cancellation, Reduction or Refund of Taxes Under Section 442 & 443 of the Municipal Act F-2001-34 - Vacant Property Tax Rebates Industrial Assessment - Verbal Update 3. Communications Niagara Falls Life Centre Request to Waive Application Fees 4. New Business Staff Contact Steven Gruninger Ken Burden Lisa Antonio Marilyn DelI-McPhaden Marilyn DelI-McPhaden Marilyn DelI-McPhaden Anny Felicetti Anny Felicetti Anny Felicetti MINUTES CITY OF NIAGARA FALLS CORPORATE SERVICES COMMITTEE SEVENTH MEETING MONDAY, APRIL 9, 2001 COMMITTEE ROOM NO. 2 - 4:00 P.M. PRESENT: STAFF: MEDIA: Mayor Wayne Thomson, Aldermen Wayne Campbell, Chair; Kim Craitor, Art Federow, Ken Feren, Shirley Fisher, Gary Hendershot, Carolynn Ioannoni, Norman Puttick, Judy Orr, Victor Pietrangelo, Selina Volpatti and Janice Wing E. Lustig, J. MacDonald, T. Ravenda, E. Dujlovic, A. Kon, R. Kallio, P. Corfield, W. Wagg, L. Smith, B. Ruddell, S. Gruninger, J. Daniels Niagara Falls Review CKTB Radio Station Declarations of Conflict: Alderman Campbell indicated apecuniary interest on Report F-2001-26, Cheque No. 58877because the recipient is his employer. Alderman Craitor indicated a pecuniary interest on Report F-2001-26, Cheque Nos. 258783 and 258892 because a member of his family is employed by the recipient. Alderman Federow indicated a pecuniary interest on Report F-2001-26, Cheque No. 258903because he is a member of the organization and Cheque No. 258898 because a member of his family is employed by the recipient. Alderman Pietrangelo indicated a pecuniary interest on Report F-2001-26, Cheque No. 258898 because the recipient is his employer. Alderman Wing indicated a pecuniary interest on Report F-2001-26, Cheque Nos. M93231, 258916, 259049, 258765, 258770 and 258813 because all are associated with an organization of which she is an officer. MINUTES MOVED by Alderman Fisher, seconded by Alderman Pietrangelo, that the minutes of the March 19, 2001, Corporate Services Committee be adopted as recorded. Motion Carried -2- REPORTS: F-2001-25 - Conference Policy for Aldermen At the Corporate Services Committee Meeting of March 19'n, questions were raised as to the City's policy on Conferences and Conventions. Policy No. 700.23 was presented to the Committee. It was noted that subsequent to the 1993 revision to the policy, the Corporate Services' Committee had approved a motion that attendance at out-of-province conferences or convention be presented to Council for approval at least one month prior to the conference or convention. It was recommended that this motion be included with the current policy. A copy of the 2001 Conference and Convention Schedule waspresentedto Committee with the recommendation that ali out-of-province conferences as noted be approved. MOVED by Alderman Volpatti, seconded by Alderman Wing, that Conference Policy No. 700.23 be amended to include a separate point whereby aldermen would provide a brief report to the City Clerk which would be forwarded to City Council on the content of the conference and how the conference contributed in a positive way to the City of Niagara Falls. Motion Defeated MOVED by Mayor Thomson, seconded by Alderman Fisher, that Conference Policy No. 700.23 be received for information; that all out-of-province conferences noted on the 2001 Conference and Convention Schedule be approved, and that the revision as noted be included in the City's policy. Motion Carried F-2001-26 - Municipal Accounts MOVED by Mayor Thomson, seconded by Alderman Pietrangelo, that the Municipal Accounts totalling $13,207,207.71 for the period ending April 9, 200L, be approved. Motion Carried COMMUNICATIONS MOVED by Mayor Thomson, seconded by Alderman Pietrangelo, that the request for donation of $1,000 to the Boys Soccer Team sponsored by thc Riverside Park Campground be approved Motion Carried ADJOURNMENT Tliere being no further business, the meeting adjourned at 4:30p. m. The City ot Niagara Falls Corporate Sentices Department Finance Division 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 356-2016 E-mail: kburden@city.niagarafalls.on.ca F-2001-27 Ken Burden Director April 23, 2001 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-27 - Municipal Accounts RECOMMENDATION: That Council approve the municipal accounts totalling $12,364,696.76 for the period ending April 23, 2001. BACKGROUND: The accounts have been reviewed by the Director of Finance and the by-law authorizing payment is listed on tonight's Council agenda. Recommended by: K.E. Burden Director of Finance Respectfully submitted: Edward P. Lustig ~/~ Chief Administrative Officer Approved by: T. Ravenda Executive Director of Corporate Services KEB:jd Working Together to Serve Our Community Clerk's Finance Human Resoumes · Information Systems · Legal Planning & Development CITY OF NIAGARA FALLS BY-LAW NO. 2001- A by-law to authorize the payment of $12,364,696.76 for General Purposes. THE COUNCIL OF THE CORPORATION OF THE CITY OF NIAGARA FALLS ENACTS AS FOLLOWS: That the City Treasurer is hereby authorized and directed to pay the following disbursements for the period ending April 23, 2001. CHEQUE NUMBER PAY TO THE ORDER OF AMOUNT PURPOSE 259312 407 ETR - EXPRESS TOLL ROUTE 21.05 MILEAGE-FIRE 259211 AIR CARE SERVICES 2,158.51 259340 AIR LIQUIDE CANADA INC 530.28 259316 ANTONIO, LISA 50.00 259313 ARAMAI~KREFRESHMENT SERVICES 62.55 BUILDING MAINTENANCE-A~ENAS OXYGEN CYLINDERS-ARENAS SUGGESTION 2001 OFFICE SUPPLIES-VARIOUS 259235 BAIN PRINTING 1,811.25 259203 BARCLAY & TODD'S 92.25 259298 BARCLAY & TODD'S 105.00 259220 BATEMAN, DOLORES 75.00 259249 BEATTIES BASICS 1,606.40 259118 BEATTIES BASICS 414.59 259297 BEL VOLT SALES LTD. 210.45 259170 BELL MOBILITY PAGING 48.97 259234 BELL CANADA 250.85 259108 BELL CANADA 1,557.96 259318 BELL CANADA 57.50 259329 BENCH BARBARA 62.28 259299 BICKLE MAIN INDUSTRIAL SUPPLY 22.08 259195 BOLIBRUCK BOB 465.21 259326 BRASTER LORRAINE 50.00 259233 BRINKS CANADA LTD 781.96 259202 BROCK AUTOMOTIVE 913.59 259322 BROWN, EVELYN 51.15 OFFICE SUPPLIES-VARIOUS OFFICE SUPPLIES-VARIOUS OFFICE SUPPLIES-VARIOUS TRAVEL EXPENSE-MAR/2001 OFFICE FURNITURE-ENGINEERING OFFICE SUPPLIES-VARIOUS ELECTRICAL SUPPLIES-STORES PAGER RENTA3~-BUILDING TELEPHONE CHARGES-VARIOUS TELEPHONE CHARGES-VARIOUS TELEPHONE CHARGES-VARIOUS REFUND OVERPAYMENT-WATER ACCOUNT MAINTENANCE SUPPLIES-VARIOUS REIMBURSE PETTY CASH-PARKS SUGGESTION 2000 SECURITY SERVICES-FINANCE AUTOMOTIVE PARTS-STORES REFUND OVERPAYMENT-WATER ACCOUNT 259197 CAMPBELL, DAVID 80.31 259254 CANADIAN NATIONAL 3,004.31 259303 CANADIAN LINEN & UNIFORM 201.57 259208 CANADIAN LINEN & UNIFORM 112.21 259308 CAPITANO, ROB 287.37 259327 CARA OPERATIONS LTD 1,349.75 259209 CARGILL SALT 4,364.63 259328 CARMICHAEL DAVID 663.00 259215 CARRICKMARZENNA 71.67 259226 CARTER HUGH 100.00 259213 CEDAR SPECIALTY SHOPPES 311.88 259210 CELLULAR CONCEPTS 332.25 259304 CH2M GORE & STORRIE LTD 4,471.32 259245 CHAPMAN MURRAyASSOCIATES 754.35 259337 CHRYSLER CREDIT CANADA LTD 519.23 REIMBURSEMENT FOR SAFETY SHOES RAILWAY CROSSINGS-VARIOUS SAFETY MATS-VARIOUS SAFETY MATS-VARIOUS TRAVEL EXPENSES-APR/2001 REFUND SPC-5012000-PLANNING SALT-MUN. WOP~KS CONFERENCE SPEAKER-PARKS MILEAGE ALLOWANCE-MAR/2001 TRAVEL EXPENSE-MAR/2001 BUILDING MAINTENANCE-PARKS CELLULAR EQUIPMENT-VARIOUS PROFESSIONAL FEES-MUN. WORKS PROFESSIONAL SERVICES-PARKS VEHICLE LEASE Page 1 of 5 259311 259222 259121 259145 259221 259122 259219 259310 259216 259317 259330 ~59319 259217 259332 259231 259342 259238 259212 259110 259324 259246 259196 259320 259223 259123 259236 259109 259336 259116 259112 259301 259204 259244 259333 259248 259113 259305 259302 259239 259111 259307 259334 259214 259242 259300 259279 259163 259115 259243 259114 259240 CI]BC TELEPHONE PAYMENTS CITICORP VENDOR FINANCE LTD CITY TP, EASURE R CITY TREASUP, ER COGECO CABLE CANADA INC CO]~K3NITY HERITAGE ONTARIO C~UTER HELP C~SOIL QUALITY CONTROL COPYMAN PRINT SHOP COPYMAN PRINT SHOP COURLAS PETER C~kWFORD ADJUSTERS CANADA C~kWFORD ADJUSTERS CANADA C~DWLAND SASH & FRAME LTD CUPE LOCAL 133 CUPE LOCAL 133 C~Ri~ENT CONTROL TECHNOLOGIES D'.~4ARIO TONY DEMOL'S TIP, E SALES & SERVICE D~k PLANNING & MANAGEMENT D~kFTCON CONSTRUCTION LTD DUJLOVIC ED E3 LABORATORIES E~ONDS GARRY E E~ERGENCY CARE INSTRUCTION E~SRIDGE E~BRIDGE E~ANS UTILITY SUPPLY LTD F~LLS ELECTRIC INC FIRE MONITORING OF CANADA INC FI~EXO PRODUCTS LTD F!2EXO PRODUCTS LTD F~ANK COWAN COMPANY LIMITED G~RNER EDWARD GERRIE ELECTRIC WHOLESALE LTD GLADDING SA.LES AGENCY LTD GOOD DOUG GRAND & TOY GRAYBAR ELECTRIC LTD GRAYBAR ELECTRIC LTD GREATER NIAGARA GENERAL GREEN GARETH JOHN GRINNELL FIRE PROTECTION GROUND AERIAL MAINTENANCE LTD GUILLEVIN INTEP, NATIONAL INC H&I SERVICES H&I SERVICES H~MILL MACHINE COMPANY INC. ~3%RD ROCK PAVING CO. HECO HECO 130.73 7,027.65 411.79 2,626.00 42.75 125.00 1,348.20 1,103.17 27.60 27.60 150.00 1,330.00 125.00 6,622.00 1,822.54 1,916.18 326.35 60.32 3,325.01 6,420.00 35,462.80 78.93 859.09 45.84 1,605.00 321.43 33,975.28 7,642.78 4,848.28 82.71 39.20 2,506.72 11,257.45 5.62 3,348.60 1,772.04 242.41 7,780.48 531.10 115.59 40.00 225.04 588.50 29,534.87 681.38 304.75 194.35 2,504.13 2,938.47 612.51 290.57 Page 2 of 5 REFUND PAYMENT MADE IN ERROR PHOTO COPIERS LEASE-VARIOUS REIMBURSE PETTY CASH-MAR/2001 SEARCH FEES-LEGAL SERVICE-V~IOUS CONFERENCE FEE-PLANNING TRAINING TICKETS-INFO. SYSTEMS TESTING-MUN. WORKS OFFICE SUPPLIES-VARIOUS OFFICE SUPPLIES-VARIOUS REFUND OVERPAYMENT-WATER ACCOUNT INSURANCE CLAIMS-LEGAL INSD-RANCE CLAIMS-LEGAL BUILDING M~INTENANCE-PARKS UNION DUES PAYROLL REMITTANCES COMPUTER SUPPLIES-VARIOUS MILEAGE ALLOWANCE-MAR/2001 TIRE SALES & SERVICE-GARAGE CONSULTING FEES-PARKS CONTRACT #04-2000 DRAW #3 MILEAGE ALiLOWANCE-MARCH/2001 TESTING-M%IN. WORKS REFUND OVERPAYMENT-WATER ACCOUNT FIRST AID TRAINING-H. P, ESOURCES NATURAL GAS CHARGES-VARIOUS NATURAL GAS CHARGES-VARIOUS PLUMBING SUPPLIES-MUN. WORKS BUILDING MAINTENANCE-CITY HALL FIP. E PROTECTION-VARIOUS JANITORIAL SUPPLIES-STORES JANITORIAL SUPPLIES-STORES INSURANCE CLAIME-LEGA.L WATER ACCOUNT ADJUSTMENT ELECTRICAL SUPPLIES-ENGINEERING PLUMBING SUPPLIES-VARIOUS MILEAGE ALLOWANCE MAR/2001 OFFICE FURNITURE-LEGAL ELECTRICAL SUPPLIES-VARIOUS ELECTRICAL SUPPLIES-VARIOUS DONATION-H. RESOURCES REFUND OVERPAYMENT-WATER ACCOUNT FIRE PROTECTION-ARENAS STREET LIGHTING-MUN. WORKS HARDWARE SUPPLIES-FIRE COMPUTER SUPPLIES-VARIOUS COMPUTER SUPPLIES-VARIOUS EQUIPMENT REPAIRS-GARAGE SALT-MUN. 'WORKS BUILDING MAINTENANCE-A~ENAS BUILDING MAINTENANCE-ARENAS 259224 259225 259335 259294 259227 259183 259117 259158 259143 259147 259275 259271 259265 259286 259151 259193 259159 259139 259314 259199 259144 259188 259272 259262 259141 259266 259165 259156 259315 259268 259154 259184 259138 259174 259179 259291 259133 259269 259339 259229 259267 259124 259180 259185 259343 259232 259157 259250 259125 259134 HENRI'S MOTEL HERTZ EQUIPMENT RENTAL HEYWORTH DAVE HICKEY NEAL HUDSON WELDING & FABRICATING HUNTER, CINDY HYDRASERV LIMITED INETT INTERN'ET SOLUTIONS INNOVATIVE MUNICIPAL PRODUCTS INTERNET CO~K/NICATIONS IOANNONI, CAROLY1TN ISECO INDUSTRIAL SAFETY EQUIP JOE JOHNSON EQUIPMENT INC JOUPPIEN J.K. KATCH QUALITY COP~4UNICATIONS KON, ADELE KORE INC. KRAFT GENERAL FOODS INC L. HALLAHAN EXCAVATING INC L. WALTER & SONS EXCAVATING LAFARGE CANADA INC. LASLO, ANTHONY LAUR, JOHN LINDSAY PRESS M.J. DUMONT ENTERPRISES LTD. M.S.A. CANADA MACDONALD, JOHN MARG D HINTON & ASSOC INC MARG. D. HINTON & ASSOC. INC. MATTHEWS, CAMERON, HEYWOOD MAVE S, D IANNE MAZUR, MIRE MCBURNEY, DURDAN, HENDERSON & MCDONALD, ROB MCNAMARA, SUSAN MECH, KEN MICRON HOME IMPROVEMENTS MINISTER OF FINANCE {RETAIL) MINISTRY OF ATTORNEY GENERAL MINISTRY OF ATTORNEY GENERAL MODERN LANDFILL INC MODERN CRANE RENTALS LTD. MOTTLEY, SYLVIA NAGY, ANGELO NF. FIRE FIGHTERS NF. FIRE FIGHTERS NIAGARA HERITAGE NETWOP, K NIAGARA FALLS HYDRO ELECTRIC NIAGABA FALLS HYDRO NIAGARA MOTORS LTD 36.27 1,984.66 73.53 78.00 80.50 15.00 1,181.63 1,570.43 2,244.53 427.90 510.00 126.50 1,038.57 3,253.73 402.50 223.56 185.22 3,970.34 5,992.00 1,309.68 1,511.96 30.00 68.05 66.07 142.48 1,984.04 113.00 377.65 119.95 7,692.93 80.00 99.00 393.80 145.90 80.00 81.12 1,810.44 2,625.60 1,469.49 1,469.49 640.39 642.00 80.00 351.08 2,281.90 2,281.90 120.00 1,294.55 65,661.74 268.07 REFUND OVERPAYMENT-WATER ACCOUNT BUILDING MAINTENANCE-AP, ENAS TRAVEL EXPENSE-A~R/2001 MEAL A.LLOWANCE-MAR/2001 BUILDING MAINTENANCE-PARKS TRAVEL EXPENSE-MAR/2001 EQUIPMENT REPAIRS-GARAGE WEBSITE DESIGN PLANNING-INFO. SYS GRANULAR "A" STONE INTERNET USAGE-INFO. SYSTEMS TOURISM SAFETy CONFERENCE SAFETY SHOES-FIRE SAFETY VEHICLE PARTS-FIRE RESTORATION SERVICES-FRALICK'S ANSWERING SERVICES-ENGINEERING MILEAGE-MAR/2001 REPAIRS-CITY HALL STEAM PURCHASE-ARENAS EQUIPMENT RENTAL-LANDFILL CONTRACT SERVICES-STREETS G~ "A" STONE MILEAGE-MAR/2001 EXPENSE REIMBURSEMENT-FIRE OFFICE SUPPLIES-pLANNING BUILDING MAINTENANCE-VARIOUS I/WAGING CAMERA REPAIRS-FIRE HEALTH BENEFIT REIMBURSEMENT TITLE SEARCH FEE-LEGAL TITLE SEARCH FEE-FINANCE SURVEYING SERVICES-LEGAL MILEAGE-MAR/2001 WATER O/P REFUND LEGAL SERVICES-LEGAL MILEAGE-JAN-MAR/2001 MILEAGE-MAR/2001 TRAVELLING EXPENSES AWNING REPAIRS-ARENA PST REMITTANCES FOR MAR/2001 PAYROLL REMITTANCES PAYROLL REMITTANCES CONTRACT SERVICES-VARIOUS CONTRACT SERVICES-STREETS MILEAGE-MAR/2001 WATER OVERPAYMENT REFUND PAYROLL REMITTANCES PAYROLL REMITTANCES EXHIBIT TABLE-PARKS REFUND OVERPAYMENT-FINANCE ELECTRICITY CHARGES-VARIOUS AUTOMOTIVE P, EPAIRS-GAP, AGE Page 3 of 5 259155 259293 259338 259280 259257 259140 259228 259119 259168 259176 259282 259146 259274 259296 259283 259270 259190 259273 259192 259285 259172 259263 259131 259205 259341 259230 259177 259288 259276 259200 259137 259258 259287 259126 259295 259167 259290 259323 259292 259259 259127 259201 259194 259175 259149 259178 259191 259173 259169 259148 259166 259162 NIAGARA ECONOMIC AND TOURISM NIAGARA FALLS ART GALLERY NIAGARA CP, EDIT UNION NIAGARA TAILORING NIAGARA FALLS HYDRO NIAGARA FALLS HUMANE SOCIETY NIAGARA CP~EDIT UNION NIAGARA FALLS HYDRO ELECTRIC NIAGARA FALLS IGA NU-CUT SHARPENING O~C OPTIMIST CLUB, THE P.R.W. EXCAVATING CONTRACTORS PEC ROOF MAINTENANCE PENINSULA PEST CONTROL PENNER BUILDING CENTP, E POHLOUPKOVA, LILANA P~uXAIR PRITTY, JEREMY C PURE WATER PURE WATER PUROLATOR COURIER PUROLATOR COURIER BECEi~R P~EGIONAL BEGIONAL REGIONAL REGIONAL P. EGIONAL BEGIONAL REGIONAL REGIONAL RACO AUTO SUPPLY LTD RECEIVER GENERAL OF CANADA GENERAL OF CANADA MUNICIPALITY OF MUNICIPALITY MUNICIPALITY OF MUNICIPALITY OF NIAG NIAGARA FIRE BUFFS MUNICIPALITY OF NIAG MUNICIPA3~ITY MUNICIPALITY OF REGIONAL MUNICIPALITY OF NIAG RITCHIE, L. RIVERSIDE PARK RONALD C E?.?.RNS APPRAISALS INC ROYAL LEPAGE COMMERCIAL INC., SAFETY KLEEN CANADA INC SAFETY KLEEN CANADA INC SALIT STEEL LIMITED SCARINGI, VITO SETACCI OCTAVIO SEYMOUR, MR. COLIN SHERMAN ZAVITZ SIKORSKI, ALEXANDER SLOAN, PETER OR KIMBERLY SMITH, DAP,~ELL SOUTHWEST BINDING SYSTEMS SPARKS, BRIAN SPECTRA PRECISION 120.00 12,000.00 16,100.00 84.00 554.11 125.00 15,755.00 1,439.53 60.61 52.33 235.00 720.00 9,537.00 1,372.81 111.28 405.28 52.69 64.14 25.00 22.50 40.50 50.10 191.80 119.29 138,437.21 138,859.38 162,599.09 1,150.00 49,813.67 5,954.29 135.19 9,434,560.00 1,047,826.35 900,444.44 3,382.78 45.00 1,000.00 1,150.25 3,428.82 2,869.64 228.68 58.77 181.34 500.00 91.99 1,500.00 40.98 500.00 193.02 79.21 240.13 920.00 ANNUAL DINNER-BUS. DEVELOPMENT GRANT ALLOCATION-pARKS PAYROLL REMITTANCES UNIFORM REPAIRS-FIRE ELECTRICITY CHARGES-VARIOUS DOG TAG REMITTANCES-MAR/2001 PAYROLL REMITTANCES TRSF OVER~kYMENTS-FINANCE CANADA DAY MEETING-PARKS HARDWAP, E SUPPLIES-STREETS SEMINAR-FIP, E YOUTH FORUM-PARKS RELEASE OF HOLDBACK METAL FLASHING REPAIRS-FIRE CONTRACT SERVICES-VARIOUS LUMBER MATERIALS-A~ENAS WATER REF~ND CYLINDER RENTALS-VARIOUS PARKING TICKET REFUND-PARKING BOTTLED WATER-VARIOUS BOTTLED WA~ER-ENGINEERING COURIER CHARGES-VARIOUS COURIER CHARGES-VARIOUS AUTOMOTIVE SUPPLIES-STORES PAYROLL REiMITTANCES PAYROLL REMITTANCES DEVELOPMENT CHARGES-BUILDING 1ST QUARTER REG. FEES SIGN STRUCTURE-STANLEY AVENUE SIGNAL RERAIRS-TRAFFIC 8830 WILLOUGHBY FIRE 2001 REGIONAL TAX LEVY 1ST QUARTER RECYCLING FEES TAR~S PAYABLE-1999-2000 SIGNltL RERAIRS-TRAFFIC FIRE COURSE-FIRE DONATION-FINANCE APPRAISAL-PLANNING PROPERTY GUIDE-BUS. DEVELOPMENT MOTOR OIL-STORES MACHINERY OIL-GARAGE PIPING MATERIALS-WATER MILEAGE-MAR/2001 SERVICE DEPOSIT REFUND REIMBURSEMENT FOR SAFETY SHOES SUPPORT FOR ACTIVITIES-PARKS WATER REFUND SERVICE DEPOSIT P, EFUND MILEAGE-FEB/2001 OFFICE SUPPLIES-PARKS MILEAGE-MAR/2001 COMPUTER SUPPLIES-ENGINEERING Page 4 of 5 259128 259260 259218 259189 259281 259331 259251 259306 259120 259277 259136 259256 259325 259237 259309 259181 259153 259255 STAMFORD HOME HARDWARE STANDARD, THE STEPHEN HAMILTON STRANGES, TOM TALK WIRELESS INC THE COb~KINITY RESOURCE CENTRE THE COP~4ISSIONAIRES THE HALIBURTON & WHITE GROUP THE CO~ISSIONAIRES THE LUNG ASSOCIATION OF THE PEPSI BOTTLING GROUP THE REVIEW THE BUTLER GROUP CONSULTANTS THE CAMERA PLACE FOTO SOURCE THISTLEWAITE, HARRY THOROLD LUMBER TIDD, MR. DEREK TOTTEN SIMS HUBICKI ASSOCIATES 181.01 914.20 85.95 100.00 373.18 906.04 12,047.28 866.92 1,486.02 40.00 138.00 14,708.82 3,281.50 14.36 100.00 811.56 500.00 9,567.93 HARDWARE SUPPLIES-STORES PUBLIC ANNOUNCEMENTS-VARIOUS MILEAGE ALLOWANCE-FEB/2001 MILEAGE-MAR/2001 RADIO BATTERY-FIRE BUILDING MAINTENANCE-VARIOUS CO~4ISSIONAIRE SERVICES-VARIOUS SUPPLIES-PARKING/TRAFFIC CO~4ISSIONAIRE SERVICE-CITY HALL MEMORIAM DONATION A. PANETTA CONCESSION SUPPLIES-ARENA PUBLIC ANNOUNCEMENTS-VARIOUS CONSULTING SERVICE-PLANNING CAMERA SUPPLIES-VARIOUS GROUNDS MAINTENANCE-BUILDING CONSTRUCTION MATERIALS SUPPORT FOR ACTIVITIES-PARKS CONSULTING SERVICES-MUN. WORKS 259284 259161 259289 259186 259187 259206 259182 259321 259129 259278 259132 259264 259130 259261 UNIFORM GROUP INC., TEE UPPER CANADA SPRINGS INC VCR VIDEO WAREHOUSE INC., VOREY, CYRIL WAGG, WOODY WESTBURNE RUDDY ONTARIO WHALEN, RICHARD WILLIAM GERMAN WORK WEAR (HAMILTON) WRIGHT FUELS INC. WSIB WSIB XEROX CANADA LTD. YARNELL OVERHEAD DOOR 460. 14. 213. 92. 75 00 90 70 121.00 128.80 20.00 2,760.00 64.18 3,423.51 16,531.14 4,195.15 2,415.00 UNIFORM APPAREL-FIRE BOTTLED WATER-VARIOUS 591.97 AUDIO/VIDEO CASSETTES-CLERKS REIMBURSEMENT FOR TUITION FEES HEALTH BENEFIT REIMBURSEMENT ELECTRICAL SUPPLIES-STORES MILEAGE-MAR/2001 BUILDING MAINTENANCE-PAP, KS CLEANING MATERIALS-PRINT SHOP FUEL-STORES PAYMENTS TO MAR 30/01 ADMINISTRATION FEES-H. RESOURCES CONTRACT SERVICES-CITY HALL DOOR REPAIRS-FIRE TOTAL $12,364,696.76 PASSED THIS 23 DAY OF APRIL, 2001. E. C. WAGG, CITY CLERK WAYNE THOMSON, MAYOR FIRST READING: SECOND READING: THIRD READING: , 2001. , 2001. , 2001. Page 5 of 5 Corporate Services Department The of Niogc~m FallsIIE Finance 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city~niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 357-2016 E-mail: kburden@city.niagarafalls.on April 23, 2001 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-28 - 2001 Financial Update - First Quarter F-2001-28 Ken Burden Director of Finance RECOMMENDATION: For the information of the Corporate Services Committee. BACKGROUND: The 2001 Budget was prepared based on several assumptions. The assumptions were developed into forecasts for revenues and expenses. The forecasts have been compared to actual results for the period January 1 to March 31,2001. Staff has prepared summaries for revenues and expenses which show the comparison between the 2001 Budget, as proposed, and the 2001 and 2000 actual revenues and expenditures for the three-month period. REVENUES TAXATION: The 2001 interim levy, including the Region and Education allocations, was approximately $1.3 million less than 2000. The decrease resulted from the regulated calculations for the capped classes. The Region and Education portions for 2001 are approximately $1.3 million more than 2000. This increase also resulted from the regulated calculations for the capped classes. As a result, the City's retention portion of the interim levy was approximately $2.6 million less than 2000. PENALTIES AND INTEREST ON TAXES: The decreased income for 2001, versus 2000, can largely be attributed to Staff's collection of tax receivables. This decrease in receivable balances has produced less penalty and interest revenues than was experienced in the same period in 2000. The decrease matches the 2001 budget projection of reduced penalty and interest revenues. Working Together to Serve Our CommuniO~ Finance Human Resources Information Systems April[ 23, 2001 - 2 - F-2001-28 PAYMENTS IN LIEU OF TAXATION: Provincial regulations govern the weighted sharing of payments in lieu of taxes paid to municipalities for tax exempt properties. The 2001 receipts are less than the 2000 comparison; the timing of the receipts are dependent upon the discretion of the P.I.L. property owners. GRANTS AND SUBSIDIES: Staff has been advised to report the Casino Niagara Compensatory Gran~t as an Ontario Conditional Grant. LICENCES, PERMITS AND FEES: These combined revenues have decreased by $162,000 which reflects the loss of Landfill Tipping fees as reported in the 2001 Budget. RESERVES FUNDS, RESERVES AND SURPLUS: The 2001 Budget was based on a dependance of Reserve Funds and Reserves. To date, this source of revenue has not been called upon to fund Current Operating Expenditures. REVENUE SUMMARY: The revenue for the three-month period January 1 to March 31 is approximately $2.2 million less for 2001 when compared to the revenues received in the same period in 2000. This is true for user fee based revenues, but the greatest revenue decrease is due to timing changes for the billing of taxes and grant-in-lieu revenues. Revenues to date: are as anticipated by the 2001 Budget. EXPENSES COMMUNITY SERVICES: Expenditures for 2001 are less than 2000 by approximately $632,000. This difference resulted from the timing differences of transferring operating funds to capital uses. CITY COUNCIL, MAYOR'S OFFICE, AGENCIES, BOARDS AND COMMISSIONS: Expenditures for 2001 are more than 2000 by approximately $266,000. This difference resulted from the planned increases in contributions for 2001. CAO AND CORPORATE SERVICES: Expenses for 2001 are more than 2000 by approximately $442,000. This difference resulted from the planned increase in administration and employee benefits expenses for 2001. SALARIES, WAGES AND BENEFITS: For the first three months, total salaries and wages amounted to $5,124,000 for 2001 compared to $4,417,000 for 2000. Benefit expenditures have increased by $254,000 as was forecast in the 2001 Budget. The total budget for 2001 is $23.8 million, of which approximately 25% has been expensed for the three-month period. April 23, 2001 - 3 - F-200'1-28 DEBENTURE DEBT REPAYMENT: Principal and Interest Payments for 2001 to date total $795,000 compared to $780,000 in 2000. New long-term financing, as approved in the 2001 Capital Budget, has not been incurred to date. EXPENSE SUMMARY: Total Expenditures compare favourably to the 2001 Budget for the period January 1 to March 31, 2001. Changes in expenditures are attributable to Contributions, transfers to Capital uses and expenses for Salaries, Wages and Benefits. Recommended by: K.E. Burden Director of Finance Approved by: Respectfully submitted: Edward P. Lustig Chief Administrative Officer T. Ravenda Executive Director of Corporate Services -8 i 00000000000 0 00000000000 0 <2 >( "' ~r ~ i.,U u. <~ ~ C)~ Niagara Falls JJJjjJJ. Corporate Services Department Finance Division 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls,on.ca Tel: (905) 356-7521 Fax: (905) 356-2016 E-mail: kburden@city.niagarafalls.on.ca F-2001-29 Ken Burden Director Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: April 23, 2001 Re: F-2001-29 - Major Receivables Quarterly Report RECOMMENDATION: For the information of the Corporate Services Committee. BACKGROUND: The following is a quarterly report of Tax, Utility and Sundry Receivables to March 31,2001. Tax Balances Current Taxes 2001 2000 Percentage Collected Levy to Date Collections Balance Tax Arrears Percentage Collected Opening Balance Collections Balance Total Unpaid Taxes 51.5% $ 48,187,000. $ 24,803,000. $ 23,384,000. 50.3% $ 49,475,000. $ 24,876,000. $ 24,599,000. 2001 2000 27.2% 38.4% $10,359,000. $13,397,000. $ 2,816,000. $ 5,149,000. $ 7,543,000. $ 8,248,000. $ 30,927,000. $ 32,847,000. Currently staff is in the process of notifying ratepayers that are subject to registration and negotiating arrangements and payment of these accounts as per our collection policy. April 23, 2001 - 2- F-2001-29 Utility Balances 2001 2000 Percentage Outstanding Utility Budget 8% 1 :, Yo $ 24,158,700. $ 23,517,000. Current Billing $ 23,239. $ 900,110. Arrears $ 1,728,655. $ 1,728,844. Arrears Transferred to Taxes $ 292,863. $ 376,355. Total $ 2,044,757. $ 3,005;309. Staff is working in joint collaboration with Niagara Falls Hydro in this transitional period of the transfer of Water billing to the Hydro. Currently final readings and bills are being calculated by staff for the final transfer. Any water arrears accounts with no arrangements will be forwarded to the Credit Bureau for collection in the near future. The amounts above do not reflect any water billings conducted by Niagara Falls Hydro. Sundry Receivables 2001 2000 Landfill $ 65,199. $ 84,000. Accounts Receivable $ 346,369. $ 227,000. Unpaid accounts are being actively pursued by staff and council will be kept informed of our progress. Pre, pared by: L. Antonio Coordinator of Tax, Utilities, anti Other Receivables Apprpved by: T. Ravenda Executive Director of Corporate Services Recommended by: K.E. Burden Director of Finance Respectfully submitt,ed:.. , :~~ __ ; ~" '~ Edward P. Lustig ~ Chief Administrative Officer :la Corporate Services Department F-2001-30 The City of Niagara Falls ~j~ Car a __= Jlil Finance 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 357-2016 E-mail: kburden@city.niagarafalls.on Ken Burden Director April 23, 2001 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-30- Development Charges 2000 Financial Information RECOMMENDATION: That the Corporate Services Committee receive and file the attached financial statements regarding Development Charges for the 2000 fiscal year. BACKGROUND: It is a requirement of the Development Charges Act to file with Council a statement disclosing the receipt and application of all development charges collected under the authority of Part II of the Development Charges Act, 1997. The required content for this financial reporting is as follows: Balance as of January 1 The development charges reserve fund balances as reported on the audited financial statements for the preceding year. Development Charges Received or Receivable these development charges are to be allocated to the specific service to which they are to be applied Development Charges Refunded the total of all refunds of development charges, including the interest on the refund calculated on the basis of the provisions of section 13 of Ontario Regulation 725/89. the total refunded amount is to be credited to the specific service to which the original charges had been applied. Accrued Interest the total interest earned on all reserve fund investments shall be shown, as well as the apportionment of such interest earnings among the various services. April 23,2001 - 2 - F-2001-30 Transfers to Capital Fund · the total of all amounts transferred to the capital fund including ail interest earned on such funds as at the date the amounts are transferred. · the total of the amounts transferred are to be credited to the specifSic service to which the original charges had been applied. Amounts Allocated to Other Services · indicate the amounts which Council has determined are to be transferred from the service originally allocated to another service. Balance at Year's End · the development charge reserve fund balance or balances as reported on the audited financial statements of the current year. A su:mmary of the financial statement follows: Balance as at January 1, 2000 Received Development Charges Refunded Development Charges Interest Earned Transfer to Capital Projects Balance as at December 31,2000 $4,802,990 1,2,¢4,124 (88,476) 235,842 ~8,377) $6,0,¢6,103 Prepared by: M. Dell-McPhaden Manager of Accounting Approved by: T. Ravenda Executive Director of Corporate Services Recommended by: K.E. Burden Director of Finance Respectfully submitted: -, Edward P. Lustig .J Chief Administrative Officer CITY OF NIAGARA FALLS DEVELOPMENT CHARGES FOR THE PERIOD JAN I TO DEC. 31, 2000 Add: Subtract: Add: Subtract: Allocation: DEVELOPMENT CHARGES RESERVE FUNDS Opening Received Refunded Interest Transfers Transfers Closing Sub-Account Purpose/Service Balance Development Development Earned To Capital Between Balance Jan1/00 Charges Charges Projects Services Dec. 31/00 $0 $0 $33,857 $0 0 0 2,453 10,634 0 0 28,950 0 0 0 175 0 0 0 72 313 GENERAL SERVICES - INELIGIBLE (s.s.2.4; s.s 5.3) Government $112,935 $0 $146,792 Fire Protection 8,181 0 0 Municipal Works 96,569 (4) 125,514 Parks and Recreation 584 (759) Library 241 General Services Total 218,510 0 0 65,507 10,947 (764) 272,307 URBAN SERVICES - INELIGIBLE (s.s.2.4; s.s.5. 747 1,863 0 224 0 (2,834) 0 SUBTOTAL RESERVE FUNDS - INELIGIBLE 219,257 1,863 0 65,731 10,947 (3,598) 272,307 CITY WiDE SERVICES Administration 32,295 25,078 389 144 3,024 0 54,105 Roads 1,306,177 389,748 5,032 35,232 0 4 1,726,129 Transit 9,150 12,788 ;'31 41 0 0 21,747 Parks & Recreation 340,810 185,504 3,557 13,497 54,000 759 483,014 Library 27,575 65,811 1,297 123 0 0 92,211 City Wide Services Total 1,716,007 678,929 10,506 49,037 57,024 764 2,377,206 URBAN SERVICES OTC Water 390,354 31,526 11,018 19,496 0 625 430,984 Sanitary Sewerage 752,155 45,530 25,998 38,092 0 806 810,586 Storrn Water Managment 1,210,942 77,283 40,609 61,189 0 1,403 1,310,209 Fire 299,320 25,049 346 1,336 80,406 0 244,954 Urban Services OTC Tota~ 2,652,772 179,389 77,970 120,113 80,406 2,834 2,796,732 9,057 18,705 169,136 18,056 TOURIST CORE SERVICES Water 16,178 0 40 0 0 25,276 Sanitary Sewerage 33,411 0 84 0 0 52,200 Storm Water Managment 302,103 0 755 0 0 471,994 Fire 32,252 0 81 0 0 50,389 Tourist Core Services Total 214,955 383,943 0 960 0 0 599,858 SUBTOTAL RESERVE FUNDS 4,583,733 1,242,261 88,476 170,111 137,430 3,598 5,773,796 GRANDTOTAL $4,802,990 $1~244,124 $88,476 $235,842 $148,376 $0 $6,046,103 BANK BALANCE R730 (Account #411-14) BANK BALANCE R740 (Account #63-19) RECEIVABLES INVESTMENTS (as at Dec. 31/00) DUE (TO)FROM REVENUE FUND (not proofed) TOTAL $285,459 809,348 0 5,086,138 (134,842) $6,046,103 devchrgcontO0 04/17/2001 mdm , The City of Niagara Falls ~j~.. Canad~,~~ Corporate Services Department Finance 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 356-2016 E-mail: kburden@city.niagarafalls,on.ca F-2001-31 Ken Burden Director April 23, 2000 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-31 - 2000 Reserves and Reserve Funds RECOMMENDATION: That the Corporate Services Committee review and approve the 2000 transfers to reserves and reserve funds. BACKGROUND: Attached is a copy of the reserves and reserve funds for 2000 showing the balances at January 1, 2000, the amounts to be added, the amounts used in 2000, and the balances at December 31,2000. RESERVES When reserves are created, the amounts are appropriated from net revenue in the same year and then used for those same purposes in a subsequent year. While reserves may be established for any municipal purpose, the most common are as follows: 1. Reserve for working funds In most municipalities, accounts have to be paid before taxes, grants and other revenues become available, including revenues still to be collected for the previous year. A municipality can obtain a short-term loan to meet this need, but borrowing incurs interest charges. In order to reduce and, if possible, avoid short-term borrowing, a working fund reserve is one financial management technique that can be helpful. It is also a cash management device to enhance cash flow. April 23,2001 - 2 - F-2001-31 2. ]Reserve for contingencies Such a reserve is established in anticipation of unknown expenditures or liabilities such as emergency repairs, damage claims, etc. Ifa reserve for contingencies is not created, it could have a significant effect on the future tax levy of the municipality should the liability actually materialize. 3. Reserve for equipment replacement ]Major items of equipment have to be replaced on a regular basis. In a municipality, such a reserve eliminates the need to levy for the full cost of the equipment in the year of acquisition. This avoids the resulting fluctuation in the tax levy from year to year. RESERVEFUNDS A reserve fund differs from a reserve in that reserve fund assets are segregated and restricted to meet the purpose of the reserve fund. There are two types of reserve funds: obligatory reserve funds and discretionary reserve funds. Obligatory reserve funds are to be used solely for the purpose prescribed fi>r them by Statute. · ]Park Purpose · ]Municipal Parking · Development Charges Discretionary reserve funds may be used for a number of different purposes. Some examples of these are: · future expenditures for capital projects · debt retirement · levy or user fee stabilization · ]promotion of special projects Prepared by: M. Dell-McPhaden Manager of Accounting Approved by: T. Ravenda Executive Director of Corporate Services Recommended by: K.E. Burden Director of Finance Respectfully submitted: Edward P. Lustig Chief Administrative Officer CiTY OF NIAGARA FALLS RESERVES AND RESERVE FUNDS RESERVES General Services Spatial Purposes Working Capital Indust~al Walermains Walermein Improvements Watermain Improvements Metedng Program TOTAL RESERVES OPENING JAN.1100 ADDITIONS FROM R720 FROM R730: TO R720 9.o6 I 9 468 220 ! 2,599,2801 265,000 ! 32,561 166,034 5,800 165,9441 42,763 i RESERVE FUNDS (Set aside by Council) Development Charges 219,257 Development Charges bylaw 99-144 4,583,733 OPERATING TRANSFERSiTRANSFERS'TRANSFERS TRANSFERS OPERATING CAPITAL TOTAL iCLOStNG TO R740 USES USES USES iDEC. 31/00 (1,377.096) O.001 006 (282,334) (1,669,439)~ 10.408,070 0 265,000 (32.561) (32,561 0 (156,034) (166,6341 5,800 (165,944) (165,944~ 0 01 42,763 10.140,522 2605.080 O~ O~ 0" 3~ 69~ (646,~7"3) (~.023 9~' ~0,~21,633 10.721.633 67.594 1 445.328 Fire Sin #5 - V~lloughby - Mtg fund 169,967 7,993 NF Hydro - Debenture #8416~96 868,398 40,837 Recreation Trail Development 10,248 43,259 2% Prklnd Dedictn - Chippawa 0 2% Prklnd Dedictn o River Road 01 4O9,274 3,598 3.598) (409,274) (121.434) (144,585) (26) (852,856) (99) (7,385) (9,023) (3.093) (20,671) (12,172) (4,318) (42) (199) (10,304) (15) (24,039) (363) (26) 0 0 (10,947) (10.947) 272,307 (137,430) (258.863) 5,773,796 (76.691 161,269 764,650 o 0 (1995 0 Projs - Special Needs' Children RESERVE FUNDS (Set aside by Legislatmn) Park Purpose (Planning Ac[) Municipal Parking TOTAL RESERVE FUNDS 11.500 541 , 0 12.041 12,72~i~--~,1~4,754 409,274~-- 3,598 -' (409,274)"-~(3,598) (1 22~,3~0) '--(365,764i (1,533,~05)- 13,343,0~1 13,343,081 244.743 35595 (251,15;) (6,172) (257323 23,015 1249.859 166.677 ! [ 0 1,416,536 1494.602 202.272. 0 O. 0._ . 0 ~25K~i~-' (6,1i2~ (2~,~3) 1,~,551 14,216~33 _ 2357026 _. 409,274' 3,598i (~09,274) 3,598) Jl 478 491~ ~311,936) (1,790 428~ 14 782 632i 14,782.632 SUMRES00 04/17/2001 mdm The City of ~ Corporate Services Department Finance Division 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 356-2016 F-2001-32 Ken Burden Director April 23, 2001 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-32 - 2000 Capital Accounts RECOMMENDATION: For the information of the Corporate Services Committee. BACKGROUND: Attached is a copy of the capital account summary by department for 2000 showing the balances at January 1,2000, the amounts added in 2000, the amounts expensed in 2000, and the balances as at December 3 I, 2000. These capital projects are carryovers from previous years and new ones started in 2000. Approval for the projects comes from the yearly approved Capital Projects Budget and from other Council approvals during the year. Revenue Additions for 2000 Operating Accounts Reserve and Reserve Funds Local Improvements Grants Outside Agencies $2,734,046.00 958,496.OO 271,001.00 113,883.00 613,867.00 The expenses are authorized and approved invoices submitted to accounts payable for payment. In the balance column, the bracketed amounts still have costs outstanding, the non-bracketed amounts are still to be funded. The funding sources for these are: Clerk's Finance }Forking Together to Serve Our Community Human Resources Information Systems Legal Planning & Development April Z:~, ZUUI - /. - r-~uu i-o~ Sale of Property Local Improvements Outside Agencies Operating Accounts Debenture $1,159,715.00 767,411.00 295,078.00 2,477,840.00 885,500.00 Prepared by: M. Dell-McPhaden Manager of Accounting Recommended by: K.E. Burden Director of Finance Approved by: T. Ravenda Executive Director of Corporate Services Respectfully submitted:: Edward P. Lustig Chief Administrative Officer/ CITY OF NIAGARA FALLS Summary of Capital Account Activity for the year 2000 ACCOUNT 2000 GENERAL FIRE MUNICIPAL WORKS TRANSIT POLLUTION CONTROL STORMS SEWERS WATERWORKS CEMETERY RECREATION PLANNING INDUSTRY BALANCE BALANCE Jan.01/00 Revenue Expenses Dec.31/00 Grand Totals C 001 816,398.99 (296,396.53) 548,561.77 1,068,564.23 C 002 (503,122.97) (344,138.45) 837,261.42 (10,000.00) C 008 1,039,493.53 (733,620.27) 848,642.31 1,154,515.57 C 010 0.00 (741,088.40) 741,088.40 0.00 C 016 63,192.56 17,966.06 181,912.83 263,071.45 C 017 (430,559.71) (114,094.65) 649,014.86 104,360.50 C 018 1,152,631.18 (1,786,779.76) 3,503,582.01 2,869,433.43 C 028 (90,162.27) 0.00 3,940.51 (86,221.76) C 037 (324,016.44) (522,333.65) 966,551.65 120,201.56 C 041 1,984.60 (101,224.28) 100,342.24 1,102.56 C 042 (99,990.76) (69,583.00) 270,090.39 100,516.63 1,625,848.71 (4,691,292.93) 8,650,988.39 5,585,544.17 5,585,544.17 00FIRS5 1 04/17/2001 mdm The City of ~~Niagara Falls Corporate Services Department Finance Division 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 356-0759 E-maih afelicetti@city.niagarafalls.on.ca F-2001-33 Ken Burden Director April 23, 2001 Alderman Wayne Campbell, Chairman and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-33 - Cancellation, Reduction or Refund of Taxes Under Section 442 and 443 of the Municipal Act RECOMMENDATIONS: That the cancellation, reduction or refund of taxes on the various accounts per attached summary be approved and granted to the individuals listed. BACKGROUND: Section 442 and 443 of The Municipal Act provides for the cancellation, reduction or refund of taxes for persons who were overcharged by reason of any gross or manifest error in the preparation of the Assessment Roll. Appeals have been received and the Applicants have been notified that the respective matters will be considered by the Corporate Services Committee this evening. The Provincial Assessment Department has confirmed that the subject properties were assessed incorrectly in that these properties had; structures that had been demolished or removed, or gross and manifest errors. The consideration of the committee would be appreciated. Prepared by: A. Felicetti Revenue Supervisor Approved by: t' T. Ravenda Executive Director of Corporate Services Recommended by: K. E. Burden Director of Finance Clerk's Finance Respectfully submitted: . Edward P. Lusti~ Chief Administrative Officer Working Together to Serve Our Community Human Resources * Infomnation Systems Legal Planning & Development ~ mooooO~OoO,O ooooooo d~ooo' ' ' c~o' o' d~ ..... ' 000 ~ooo~ ~ E E E~ o io ooo~ o oo!oo~o ~ ~ z ooo Z ZZ:Z ZZZZZ~Z o oio o o o ~ - - -~u ...... E E EZZZ E E E ~ ~000 ~ ~ ~ ~ ~ ~000 ~ ~,~,z Zm*z 'o~oooxx x~ooo~--°°°- 0 ~ ~ ~000 ~ eO 0 > :>'> 000'%'%'% ~ oxx~oSo~xxx~ o000,o o o>>>000 o o o o o o ~ m ~ ~ ~ ;ooooo oo ooo ooo oo 8~8oo ..... ooo 888 ' ' ' 0 = The City of Niagara Fa,,s ~1~ Can~~l~' Corporate Services Department Finance Division 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 web site: www.city.niagarafalls.on.ca Tel: (905) 356-7521 Fax: (905) 356-0759 E-maih afelicetti@city.niagarafails.on.ca F-2001-34 Ken Burden Director April 23, 2001 Alderman Wayne Campbell, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2001-34 -Vacant Property Tax Rebates RECOMMENDATION: For the information of the Corporate Services Committee. BACKGROUND: Ministry of Finance staff have recently concluded extensive consultations with municipalities, business groups and the Ontario Property Assessment Corporation (OPAC) on the design of the new vacancy rebate program. The program features that the Province is proposing will be in addition to the features that are already set out in section 442.5 of the Municipal Act as enacted under the Continued Protection for Property Taxpayers Act; 2000 (Bill 140). Ministry of Finance staff have issued the Proposed Design for Rebating Vacant Commercial and Industrial Buildings to all Municipal Treasurers/Chief Administrative Officers for comment, and it is their hope to have a final regulation in place by mid-May 2001. Highlights of the proposal: the onus is put on the property owner to submit applications to the municipality and to OPAC. OPAC provides an assessment apportionment for the property, which must be processed within 75 days of the application. the City then has 45 days to finalize the processing of the rebate application, failure to do so, would result in interest being paid to the applicant. the number of applications is limited to two per property per year. Clerk's Finance Working Together to Serve Our Community Human Resources Information Systems Legal Planning g Development April 23, 2001 - 2 - 1:-200%34 taxpayers may either submit one application for the full year, or subrait one application for the first six months of the year and submit a second application for tke balance of the year. the amount of the rebate would be 30% of the tax attributable to the vacant space in commercial buildings, and 35% of the tax attributable to the vacant space in industrial buildings (consistent with the percentage tax rate reductions that were provided for the vacant unit sub-classes in 1998, 1999 and 2000). the space must have been vacant for a minimum period of 90 consecutive days during the year, seasonal businesses however, would not be eligible. if the applicant disagrees with the amount of the rebate that is calculated by the municipality they can appeal to the Assessment Review Board (ARB) within 120 days after receiving notification of the rebate amount. the property owner can also appeal to the ARB and ask the Board to determine the amount of the rebate entitlement ifa municipality fails to process a rebate application within 120 days. Attached is a copy of the proposal to rebate vacant commercial and industrial buildings outlining the criteria for eligible properties, amount of rebates, applications, payment obligations, appeals and vacant property not subject to the rebate program. Prep~u~ed by: Approved by: A. Felicetti Revenue Supervisor Reco:mmended by: . / K. E. Burden Director of Finance T. Ravenda Executive Director of Corporate Services Respectfully submitted by: Edward P. Lustig Chief Administrative O:t'ficer j REBATE FOR VACANT COMMERCIAL AND INDUSTRIAL BUILDINGS: PROPOSED DESIGN Starting in 2001, tax reductions for vacant units in commercial and industrial buildings will be provided through rebates rather than through lower tax rates. Buildings will be shown on the assessment roll each year as fully occupied, and tax reductions will be provided to property owners through rebates issued by the municipality, without any alterations on the assessment roll. The program features that the Province is proposing to regulate are set out below. Please note that these features will be in addition to the features that are already set out in section 442.5 of the Municipal Act as enacted under the Continued Protection for Property Taxpayers Act, 2000 (Bill 140). Eli,qible Property The following criteria are being proposed: The vacant space must not be used or occupied for any purpose (e.g. if a store is not conducting business but is used for storage of fixtures, it would not qualify). The vacant space must be physically separate from the other portions of the property (i.e. there must be walls around it, so spaces like the common areas of a mall which may be rented to kiosks would not be eligible). The vacant space must be "rentable" area (e.g. the basement of a plaza may be unused, but it would not be eligible for a rebate unless it is rentable for retail purposes). A property would not have to be offered for rent, but it would have to be capable of being rented. This criterion would only be applicable to commercial property. The vacancy must not be the result of an intention to cease business activities for a portion of the year on an annual basis (i.e. seasonal businesses would not be eligible for a rebate). The space must have been vacant for a minimum period of 90 consecutive days during the year (i.e. rebates would not be provided in respect of vacancies that are less than three months in duration). Amount of Rebates The amount of the rebate will be 30% of the tax attributable to the vacant space in commercial buildings, and 35% of the tax attributable to the vacant space in industrial buildings (consistent with the percentage tax rate reductions that were provided for the vacant unit sub-classes in 1998, 1999 and 2000). Page I of 3 Municipalities continue to have the option of selecting one common percentage to be applied to commercial and industrial vacancies betwee~ 30% and 35%. This common percentage would apply to vacant land, excess land, and the vacant unit rebate. It is proposed that the calculation of the amount of a property's total tax that is attributable to the vacant space in the building will be based on the assessment attributable to the vacant portion of the property, as determined by OPAC. The rebates will be based on the actual period of time that a building is vacant during a year. Using a hypothetical example, here is a sample calculation. Key facts: - Total taxes on a commercial property were $100,000 for the year. - The assessment of the vacant unit constituted one-tenth of the property's total assessment. -. The unit was vacant for 120 days during the year. Calculation: - Portion of property's total taxes attributable to vacant space = $10,000 ($100,000 x 10%). - Portion of taxes on vacant unit attributable to period of vacancy = $3,287.67 ($10,000 + 365 x 120). - Rebate on vacant unit = $986.30 ($3,287.67 x 30%). Applications The new system is application-based with the onus being on property owners to submit applications to the local municipality. The application filing deadline for each year is February 28 of the following year. (-I'herefore, for 2001 which is the first year of this program, the filing deadline is February 28, 2002.) The number of applications is limited to two per property per year. Taxpayers may either: submit one application for the full year, or submit one application for the first six months of the year and submit a second application for the balance of the year. To facilitate the calculation of assessment apportionments by OPAC, it is proposed that property owners will be required to submit an application to OPAC at the same time as an application is sent to the municipality. Page 2 of 3 The application to OPAC would contain a copy of the application sent to the municipality and it would include the information that OPAC requires to provide an assessment apportionment for the property, such as income/expense information and square footage. OPAC would provide the assessment apportionment to the municipality with a copy to the taxpayer within 75 days (leaving the municipality 45 days to finalize the processing of the rebate application). Payment ObliRations Interest becomes payable by municipalities on unpaid rebates within 120 days after an application is submitted to a municipality. Appeals Property owners who disagree with the amount of the rebate that is calculated by the municipality can appeal to the Assessment Review Board (ARB) within 120 days after receiving notification of the rebate amount from the municipality. If a municipality fails to process a rebate application within 120 days, the property owner can appeal to the ARB and ask the Board to determine the amount of their rebate entitlement. Vacant Property Not Subiect To Rebate Pro.qram Vacant land and excess land are not subject to the rebate program. These properties will continue to be shown on the assessment roll in a vacant land or excess land sub-class and will automatically be taxed at a lower rate (30% reduction for commercial land and 35% reduction for industrial land). The annual application requirement for excess land has been removed to simplify the eligibility process and to ease the administrative burden on taxpayers and OPAC. Page 3 of 3 NIAGARA FALLS LIFE CENTRE 4761 Crysler Avenue Niagara Falls, ON L2E 3V9 Phone: 1 (905)353-8552 FAX: 1 (905) 353-8553 April 2, 2001 Mr. Doug Darbyson, Director Planning& Development 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E-6X5 Dear Mr. Darbyson: Re: Council Approval of zoning By-law Amendment Application and Passage of Amending By-law. City File: AM- 02/2001 4761 Crysler Avenue Niagara Fails Life Centre Inc. On Monday, March 19, 2001, Council approved our application to permit the existing dwelling on the above noted land to be used as a" Special Residence, Temporary Shelter". Council also passed the amending By- law the same evening. We are very grateful that both of these requests were granted. However, because we are a non-profit organization, we would ask that the Planning & Developmem Dept. give consideration to reimbursing the application fees. The total fees were $1050, ($750 to permit the dwelling to be used as a Special Residence, and $ 300 to have the amending By-law presented to Council). Our funding is provided be private donations, local businesses and churches within the community. Nor have we relied on any government funding to establish the first Maternity Home in the Niagara Region. The Niagara Falls Life Centre is providing this much needed service to the City of Niagara Fails at no cost and therefore would appreciate your consideration in this matter. Your~ Tmly,(~ ~ Cindy Gatenby, Director. APR 0 4