Volume 42 No. 1 April 2008
Software Producers Meet the Diverse Requirements of Ontario 2007 Conference Coverage The Myth of the Nightmare Bailiff And more‌ PM40787580
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Volume 42 • No. 1 • April 2008 Journal Editor: Ken Hughes Photographs: Chris Heersink Maureen Lang Marg Laporte Contributing Writers: Patti Atkinson Cheryl Banks Kevin Beattie Ken Hughes Garry Mason Valerie Nesbitt Kim Biggar Matthew Bradford Editorial Policy The following editorial policy applies to all content provided by The Tax Collectors Journal. Editorial Policy The Tax Collectors Journal aims to bring to those persons in the Municipal field of tax collecting objective, accurate, and current information. Our goal is to ensure that The Tax Collectors Journal is a practical and relevant source of information that is easy to read and understand. We are committed to providing information on a wide variety of municipal taxation topics. Our intent is to provide professionals with a better understanding of issues and explanations that may help them become knowledgeable practitioners in the field of municipal taxation and encourage their active participation. Editorial integrity and independence The guiding principles for The Tax Collectors Journal are outlined in this Editorial Policy. We aim to uphold the highest standards and ethical principles related to providing municipal taxation information. The Tax Collectors Journal writers and editors uphold the highest professional standards to provide accurate, evidence-based, unbiased information. Information in this or any other publication should not be used as a substitute for professional advice. Always consult your professional before acting on any information seen in The Tax Collectors Journal. The Tax Collectors Journal adheres to the principles of fairness, accuracy, objectivity, and responsible, independent reporting of information. Sponsored content and advertising Some content, and images are information from our Sponsors. Such content has not been reviewed by The Tax Collectors Journal editorial staff and is not subject to this Editorial Policy. Advertising in The Tax Collectors Journal is strictly for the purchase of advertising space. The Tax Collectors Journal does not endorse the advertised product/service or the company that provides it.
contents
5 6 10 11 From the Editor
4 Upcoming AMTCO Functions..................................................................... 4 It’s Not Easy Being Green........................................................................... 5 Welcome to the Premiere edition of The Tax Collectors Journal!.............................................
Cheryl Banks
Software Producers Meet the Diverse Requirements of Ontario............................................................................. 6 Kim Biggar
Lexicon/Lexique.................................................................................................. 8 Ken Hughes
AMTCO’s 40th Anniversary.......................................................................... 9 The 40th Annual Banquet and Awards Ceremony................. 9 The Myth of the Nightmare Bailiff .............................................. 10 Matthew Bradford
Take Note.............................................................................................................. 11 Publisher Robert Thompson Editor Ali Mintenko Sales Supervisor Sharon Komoski Sales Executives Nancy Kantor, Hayden Dookheran, Mic Paterson Production Team Leader Zig Thiessen Graphic Design Specialists James T. Mitchell, Krista Zimmermann, Jorge Gérardin
Published by:
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President Kevin Brown Senior Vice President Robert Thompson Branch Manager Nancie Privé Publication Mail Agreement #40787580 All rights reserved. The contents of this publication may not be reproduced by any means, in whole or in part, without the prior written consent of the association.
To Educate and Serve with Integrity
From the Editor Welcome to the Premiere edition of The Tax Collectors Journal! By a happy co-incidence, the launch of our professionally published Journal follows our 40th anniversary. This decision to professionally publish is a logical development in the continuous improvements and changes to our Association. The Journal is an important contributor to the education component of our mandate – To educate and serve with integrity. If you read “It’s not easy being Green” in this issue you will understand why all members have a responsibility to share our knowledge with those To Educate and who will with take over our desks when we leave. Serve Integrity The Journal is a perfect venue to share what you know with the community. I encourage you to take the time and prepare an article on something of importance to you for the Journal. Not only will it benefit the next generation of tax specialists but also, in 10 years when you come to the AMTCO Diamond anniversary celebration you will have bragging rights! Don’t take it with you. Share your expertise. Ken Hughes
AMTCO Spring Training Seminar Announcement WHEN: April 13- 15, 2008 WHERE: Best Western Lamplighter Inn, London, Ontario HIGHLIGHTS of the Agenda: Freedom of Information and the Tax Collector; Tax Treatment of Grow Operations; Small Claims Court, Customer Service, OMERS personalized appointments. Watch for a Taxing Matters or visit www.amtco.on.ca for more details to follow.
Write to us We welcome letters to the editor, editorials and articles for submission. For purposes of verification, please include your address, telephone number and e-mail address. We reserve the right to edit, and/or condense although care is taken to preserve the core of the writer’s argument/position. We also reserve the right to reject submissions.
The Tax Collectors Journal may freely reproduce submissions in print, electronic or other forms. Unfortunately we are unable to acknowledge receipt of letters. Mail: Association of Municipal Tax Collectors of Ontario 14845-6 Yonge Street Suite #119 Aurora, ON L4G 6H8 E-mail: ken.hughes@ottawa.ca
Upcoming AMTCO Functions AMTCO Executive Meeting April 12th 2008 COVER-ALL
Celebrating 40 Years Specializing in: Tax Bill Processing Direct Mail Services Statement Management Systems Fulfillment Systems IT Managed Services Personal Line Insurance Systems
--------------------------------------------
AMTCO Spring Training Seminar April 13th – 15th 2008 Best Western Lamplighter Inn, London AMTCO Executive Meeting September 13th 2008 41st Annual AMTCO Fall Conference & General Meeting September 14th – 17th 2008 Clevelands House, Muskoka AMTCO Spring Training Seminar April 12th – 14th 2009 Location to be determined AMTCO Executive Meeting July 4 & 5, 2008 – Hamilton Dates are subject to change
Web Address: www.cover-all.ca Phone: 905-940-1919 Fax: 905-940-2107
The membership is invited to attend the Executive Meetings. If you are interested in attending, please contact one of your Executive Members to confirm the dates and locations.
Contact: Robert Wessel
A summary of our 2007 Conference can be found on the AMTCO website at www.amtco.on.ca
It’s Not Easy
Being Green
By now, all the Tax Collectors are saying - “we had to earn our spot too you know!” Try to remember how you felt waiting to take on new tasks or learn new skills.
Tax Collecting – Class of 2010 and Beyond By Cheryl Banks, Town of Aurora
I
read Kevin Beattie’s article in the last journal “Reflections on a Tax Sale – Part III”. It is about how people have always dreaded the awful tax collector and the new road that he wanted to take. As I was reading I was thinking “right on man, run with it, and good-luck with that!” But that got me to thinking and reflecting about the new faces of tax collecting and their experience or lack thereof as the case may be. Then I thought what about all the members of AMTCO that are the tax collectors of tomorrow? Yes, those of us who are currently at the bottom of the totem pole but hoping to do, and be more. The “Tax Collector” goes to the training seminars and annual conferences but someone is left behind to continue working serving our taxpayers. By now, all the Tax Collectors are saying - “we had to earn our spot too you know!” I don’t deny that, but try to remember how you felt waiting to take on new tasks or learn new skills. Feeling valued is an important part of working. Think of how important you feel when you sit in for the treasurer from time to time.
the association and found it very informative but I am sure all would agree that nothing beats the old fashioned hands on approach! I know that this article won’t apply to everyone, and that not every collector has a future collector as a staff member. I am suggesting that if you have an employee that may be the collector of your taxes when you retire,
wouldn’t you want to know that they knew how to do their job to the best of their ability? So, when determining your annual education and training budget consider adding a little more to bring along a “budding” tax collector to the next seminar. Let them see the tremendous information available from the association and the support from the fellow collectors!
My region is typical of most, and about half of our tax collectors will be retiring in the next few years. This will leave a large gap of knowledge in these municipalities. These folks, all on top of their game now, are the “cream of the crop” and only have three more final billings to go before they retire (we all count that same way, don’t deny it!). In three more final billings they will walk out the door with the knowledge of how taxing was done prior to 1998 versus the current rules and regulations - cap this, clawback that but only 10 per cent this year and 5 per cent next year and only on the revised approved tax rate, but not if you live in Toronto! AHHHHH!! I’ve taken the prescribed course as offered by
Software Producers Meet the Diverse
Requirements
of Ontario By Kim Biggar
S
atisfying the diverse requirements of Ontario’s municipal tax collectors is a challenge taken on by several software producers. Staying abreast of legislative changes, creating solutions that work for both small communities and some of Canada’s largest cities, and keeping on top of evolving technologies and expectations are foremost among these suppliers’ responsibilities.
Diamond Municipal Solutions
This article is simply a means to provide basic product information that will help you in the process of considering your needs and how you might meet them.
Formed in 1993, Diamond is a Microsoft® Gold certified partner focused exclusively on the municipal-government market. Diamond provides fully integrated financial-management and revenue-management solutions built upon the Microsoft Dynamics™ GP (formerly known as “Great Plains”) ERP platform. The company develops its own suite of modules, including a taxation module, designed to manage revenuegenerating activities within a municipal business environment.
Diamond Municipal Solutions, Vadim Software and Vailtech Inc. are three of the primary suppliers of software to municipal governments in Ontario. All provide full-service software solutions addressing requirements that range from tax billing to building-permit processing. Each system is designed to integrate functions across departments and to be updated on a regular basis as legislation changes.
According to Kirsten Taylor-Bosman, Diamond Municipal’s marketing associate, the Dynamics GP applications are intuitive and easy to use, because of their seamless integration with Microsoft Office; users generally employ other Microsoft programs, such as Word and Excel®, on an everyday basis. The suite of products runs on Microsoft SQL Server® data-management software on servers in clients’ offices. (External hosting is not an option that Diamond offers.)
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Diamond products are updated on a quarterly release cycle. Updates include both revisions due to changes in legislation and product upgrades/enhancements. Enhancements are prioritized based on market-trend analysis and client requests elicited through product surveys and user-group meetings. Various customerdriven user groups have formed across Canada and most meet on a quarterly basis; Diamond usually attends at least one meeting per year in each area to interact with clients. In addition, a busy online user-group forum gives clients a meeting place for discussions. Summing up her township’s experience with Diamond products, Julie Barrett, treasurer/deputy-clerk of the Township of Essa, Ontario, says they have “been provided with a product that has met our needs.” She explains: “We implemented Diamond Municipal Solutions in January 2003 and since that time the municipality has experienced [growth of] approximately 1,000 new homes. This software has allowed us to meet the administrative demands of a growing municipality.” Barrett continues: “There is a lot of thought, time and energy put into the set-up of the software [by Diamond].
Vadim Software
Vadim has been in the business of providing customized software solutions to municipal governments in Canada for more than 30 years. Wayne Anderson, Vadim’s general manager, notes that the company is solely focused on the municipal marketplace and is nearing 200 clients in that space. According to Anderson, Vadim provides a “well-tailored solution within the reach of small and large governments.” Its clients include small towns, with populations of only about 1,000 people, and counties with much larger populations. Vadim’s iCity® suite of financial and municipal applications uses the Microsoft Windows® operating system and SQL Server database software (the Standard edition is recommended). Third-party software packages that work on the same operating system can be integrated for use with Vadim products. More than 20 applications make up the iCity family of products: • Eight financial applications – general ledger/ budgeting, bank reconciliation, accounts payable, purchasing/encumbrance, inventory, accounts receivable, payroll, and human resources; • Nine municipal applications – property taxation, utility billing, cash receipting, business licenses, municipal tickets, municipal permits, cemetery management, voters list, and pet licenses; and
• VTAX for tax billing • VUTIL for water and sewer billing • For financial management: general ledger, budgets, accounts payable, accounts receivable, payroll/human resources, purchasing • Building-permits system • Integrated cash system New releases of the company’s applications are provided to clients annually at no charge. They incorporate modifications resulting from legislative and technological changes and product enhancements.
Creating solutions that work for both small communities and some of Canada’s largest cities, and keeping on top of evolving technologies and expectations are foremost among these suppliers’ responsibilities.
• Four other applications: - iCitizen (an application that provides citizens with access via the Internet to many of the municipality’s services); - document imaging and workflow; GIS Viewer; and - VadimVIEW (a report writer). Small communities with very limited needs may require only a stand-alone application for a single user. However, in most cases, Vadim clients make use of their software either on a network server of their own or through the hosted environment provided by Vadim through SaskTel. One user of Vadim products is the Town of Lincoln, located in the Niagara Region. Bob Spadoni, Lincoln’s director of finance, started with the Town at about the same time as the Vadim software was implemented, in early 2006. Lastly, Lincoln staff has found it helpful to network with other users at Vadim seminars; contacts they make at the events are a good resource of information when questions arise. The Municipality of Wawa is also “very impressed with the group at Vadim.” Christopher Wray, Wawa’s CAO, says the Municipality received “great assistance through the implementation process and into our first year of use.” He continues, “Vadim possesses a combination of expertise and customer service that they can be proud of. We look forward to many years of using their product.”
Vailtech Inc.
Vailtech products are designed exclusively for the Ontario market. Established in 1991, the company has focused on software for municipal applications. As Adele Vaillancourt, Vailtech’s
president, notes, Vailtech understands the business of Ontario’s municipal governments and has created a “robust product” to answer their needs. With mainly large customers – cities including Ottawa, Hamilton and Sudbury – Vailtech has not experienced a need for stand-alone versions of its software. Even small clients, according to Vaillancourt, likely have a minimum of five users, responsible for cashiering, treasury, taxes and the building department, for example. Vailtech clients use servers present in their own offices, rather than a hosting service. Vailtech applications use Oracle® software, and hardware solutions, with a minimum memory of 512MB, that vary by client. Its package of integrated applications include:
Larry Friday is the Director of Taxation for the City of Hamilton, a Vailtech user since 1999. Two years after Vailtech products were first put into use there, the City was amalgamated, leaving the Tax Department with data in three different software systems. Conversion of the data to ready it for use with Vailtech applications was a massive project, smoothly implemented. Interestingly, another large Vailtech client, the City of Ottawa, also experienced amalgamation (in their case of 11 municipalities) while using Vailtech products. Prior to the amalgamation, those municipalities that were not already Vailtech users each converted its data separately for use on Vailtech products. When the amalgamation was implemented, the team was prepared for – and experienced – a smooth transition.
More Information • Diamond Municipal Solutions – www. diamondmunicipal.com • Vadim Software – www.vadimsoftware.com • Vailtech Inc. – www.vailtech.com
• Providing financial information systems to Ontario municipalities for over seventeen (17) years.
• ORACLE platform, windows-based, web-enabled
solution that is flexible and scalable for any-size municipality.
• Easy-to-use electronic interface/data exchange functionality.
• VTAX is the most dynamic and comprehensive Tax Billing and Receivable software in the Ontario marketplace.
Contact info: 58 Antares Drive Suite 200 Ottawa ON K2E 7W6 Tel: 1-866-224-5111 • Fax: (613) 224-5618 • Website: www.vailtech.com
Lexicon/Lexique
T
he vocabulary lexicon section is an attempt to refine and standardize the vocabulary and bilingual capacity of the tax professional community in Ontario. Each issue, a selection of municipal taxation terms (in English and French) are published complete with definitions. Your comments and submissions are always welcome.
La section du lexique-vocabulaire vise à préciser et à uniformiser la terminologie utilisée par les professionnels de la fiscalité en Ontario et à accroître leur capacité bilingue. Dans chaque numéro, des termes de fiscalité municipale et leur définition seront publiés (en français et en anglais). Vos observations et contributions sont toujours les bienvenues. lll
Education Tax: A tax collected on the property, which goes to the Province/school boards for the provision of education services. The Province sets the tax rates that generate the education taxes.
Taxe scolaire: Une taxe prélevée sur les biens-fonds qui est remise à la Province et aux conseils scolaires pour financer les services d’éducation. C’est la Province qui fixe les taux des taxes scolaires. lll
Income Approach: One of the approaches used to value property. The income approach is based on the theory that income-producing properties are bought and sold based on their income-earning potential.
Évaluation basée sur le revenu: L’une des méthodes utilisées pour établir la valeur des biens-fonds, elle est fondée sur le principe que les biens-fonds productifs de revenu sont vendus et achetés en fonction de leur capacité de production de revenu. lll
Range of Fairness: A range of tax ratios for each property class as determined by the Province. Any municipality that is above the range of fairness can only adopt ratios that are no higher than the previous year or move toward the range of fairness (unless authorized by provincial regulation).
Fourchette d’équité: La fourchette des coefficients fiscaux pour chaque catégorie de biens-fonds, déterminée par la Province. Si le coefficient fiscal au-dessus de la fourchette d’équité, la municipalité ne peut adopter (à moins d’y être autorisée par un règlement provincial) que des coefficients fiscaux qui ne dépassent pas ceux de l’année précédente ou qui se rapprochent de la fourchette d’équité.
Inter Class Tax Shift: When a portion of the total tax burden of a property class is transferred to other property classes. This type of transfer happens when: a) the tax ratio is moved in one or more classes, or b) the property classes do not all increase at the same rate as a result of reassessment.
Mouvement fiscal entre catégories: Le déplacement d’une partie du fardeau fiscal d’une catégorie de biens-fonds à d’autres catégories qui produit lorsque : a) le coefficient fiscal est modifié dans une ou plusieurs catégories de biens-fonds; b) l’augmentation n’est pas égale dans les différentes catégories de biens-fonds du fait d’une réévaluation. lll
Sales Comparison Approach: One of the approaches used to value property. This approach is based on the theory that the current value of a property is directly related to the sale price of similar properties.
Évaluation basée sur la comparaison des ventes: L’une des méthodes utilisées pour établir la valeur des biens-fonds, elle est fondée sur le principe que la valeur actuelle d’un bien-fonds est directement liée au prix de vente de biens-fonds similaires. lll
Tax Burden: The amount of property taxation, in any year, that a class of properties is billed. The total property taxes billed to all classes, in any year, represents the taxation required for municipal purposes (as determined through the budget setting process) and for education purposes (as determined by the Province).
Fardeau fiscal: Le montant des taxes foncières prélevées, dans une année donnée, sur les biens-fonds d’une catégorie. Le montant total des taxes foncières prélevées, dans une année donnée, dans l’ensemble des catégories représente les recettes fiscales nécessaires aux fins municipales (déterminées par le processus budgétaire) et aux fins d’éducation (déterminées par la Province).
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Valuation Date: A date established by the Province that represents the point in time at which a property’s assessment value was based. Starting in 2006, the valuation date in Ontario will be January 1st.
Date d’évaluation: Une date fixée par la Province qui représente le moment auquel la valeur d’un bien-fonds a été établie. Depuis 2006, la date d’évaluation en Ontario est le 1er janvier.
AMTCO’S 40th Anniversary 2007 a past President’s perspective
W
ith the milestone of the 40th anniversary of AMTCO, each past president received a special invitation to join today’s Tax Collectors at the Clevelands House resort in beautiful Muskoka. As the past presidents began arriving at their accommodation, the handshakes, hugs and journeys down memory lane were innumerable. Groups gathered with one another and began testing each other’s memories. For such a “mature” group who have been around awhile, but hadn’t been in each other’s company for some time, the memories are amazingly sharp.
and the many sponsors that contribute to a conference’s success, are important aspects in planning a successful conference. One glance at this year’s agenda confirmed that this conference was to be no exception. Quality speakers, relevant issues, sponsor displays, participation, and oh yes, the all-important social sharing aspect, were very well planned, organized and exceptionally appropriate.
On the bus ride to the banquet, the photo albums and memorabilia seemed to appear from thin air. Were we actually so young in those days? Past presidents who attended represented most of the 40 years of conferences that began in Kitchener when membership consisted of the initiators of AMTCO, who were few in number but were mighty in purpose.
At the banquet, it became very apparent that AMTCO was an immensely evolving and increasingly advancing organization. There seemed to be more unfamiliar faces than familiar ones. But we were able to share in the friendships from years past as well as meeting many of the new members – all of whom displayed friendliness, initiative, and determination to be the best tax collectors they can be. Conference attendees were very generous in sharing their many experiences in today’s ever changing profession in the tax collection field.
Each year of a president’s term has a special memory of issues that were addressed, speakers that were timely and important legal matters that needed attention at all levels of government. The relationship with other associations, municipalities, governmental ministerial representatives,
We appreciated the memorable power point presentation that spanned activities and events over those 40 years. It was easy to relate to the many highlights and important milestones that the Association accomplished. With such proficient individuals contributing their talents,
By Garry Mason, Past President 1991 it is no wonder that AMTCO is such a prominent force in making great strides in today’s government activities. The value of relationships and events also displayed their significance as we viewed the presentations. The old cliché “a picture is worth a thousand words” became so applicable in appreciating the progression that is obvious over those 40 years. Clevelands House lived up to its reputation with a quality reception and banquet. The ice sculptures at each table were very unique, resulting in many happy delegates who went home with a special treasure that will last as long as their freezer does. As each of us had participated in, and promoted, the education component of AMTCO, we felt the re-affirmation and reassurance that today’s AMTCO vigorously maintains the practise and communication of its motto “To Educate and Serve with Integrity”. Our congratulations go out to all past and present graduates of the Municipal Tax Collector’s Education Program. On behalf of the past president’s group, I express an enormous “thank you” for the invitation, participation, and your generous support of us, and wish you the greatest success in the future of AMTCO.
The 40th Annual Banquet and Awards Ceremony Association of Municipal Tax Collectors of Ontario (AMTCO) September 12th, 2007
O
n the Tuesday evening the event that was 40 years in the making finally arrived! The celebration of the 40th anniversary of the Association was a wonderful affair with a slide show of the past 40 years accompanied by the music of the day. The slide show brought the attendees to tears one minute
followed by howls of laughter. The “cottage formal” dress code was a perfect match for the mood lighting and beautifully decorated tables. The centrepiece on every table was a custom designed ice sculpture guaranteed to make the night a memorable one. After squirming out of a straight-jacket Matt
DiSero silenced the crowd with his magic tricks. Did he permanently cure Bob Heil of his smoking habit (at least that pack anyway)? Questions arose about his X-ray vision as he correctly guessed the colour of the underwear of a handful of volunteers (where do you buy fuscia underwear?).
The Myth of the Nightmare Bailiff By Matthew Bradford
T
hey’re the last people you want to come knocking and the first people to trust with getting the job done. Sure enough, when there are errant arrears to be collected, a client’s best bet for a quick and credible collection is a bailiff. But while Ontario’s bailiffs have proven themselves beneficial to both private and public clients alike, theirs is still a profession sullied by poor media portrayals and lingering stereotypes. Often cast in the popular media as crusty pseudo-outlaws, Harvey Greber of S.Wilson & Co. Bailiffs Ltd. in Toronto insisted that the bailiffs and process servers of today are anything but: “Despite the historical misconceptions, bailiffs are not the knuckle dragging Neanderthals the public believes most of us to be. Bailiffs pride themselves on being professionals. We take warrant arrears files to their next level in a professional and business-like manner.” Employed by municipalities as well as private and commercial clients, modern day bailiffs must operate in an environment governed by rules, regulations and public relations. Appointed under the Bailiff’s Act R.S.O, bailiff companies must first seek consent to act in a specific judicial district. Greber’s area for instance covers 6 municipalities in the GTA and grants him and his staff access to both tenant assignments and the job of recovering municipal realty taxes by attornment. However, S.Wilson & Co. isn’t the only company in the collection business. Current economic climates have resulted in more than enough assignments to go around and Norman Kerr with Stirling Bailiffs Inc. is just one of the other companies available to pick up the slack. Said Kerr; tact, professionalism and a keen eye for public perception are doubly important when partnering with municipalities: “Working for a municipality is in someway different to working for a private landlord. You have to be aware of any potential publicity. At the same time you have to try to collect unpaid taxes as quickly as possible as these are monies required to pay for services.” For the most part, it’s municipal work that makes for a bulk of a bailiffs day. And, by and large, it’s a win-win situation for both parties; municipalities make up their losses and bailiffs are guaranteed good work “Bailiff’s can really help reduce the municipality’s percentage in arrears,” explained Glenn Shingler, President and Bailiff at A.O Shingler and Co Ltd. Bailiffs. “Our job is to intervene and make the delinquent tax payers aware that they can’t sit there and have their arrears unpaid.”
“Bailiff’s can really help reduce the municipality’s percentage in arrears. Our job is to intervene and make the delinquent tax payers aware that they can’t sit there and have their arrears unpaid.” 10
Added Shingler: “Just having a bailiff involved gets them to pay it.” No doubt having a bailiff on ones side can certainly give one the upper hand, but not for the reason’s one would assume. Long gone are the days of beaten down doors, intimidation and threats - that is, if these days ever existed. Now, a successful bailiff is one who relies on brain instead of brawn and one which does their deskwork before hitting the streets. Said Kerr: “One of the most important pieces of information which assists the bailiff is any background information on the client. [That includes] vitals such as health problems, disputes, aggressiveness and any other pieces of information.” While information exchange between the tax collector and bailiff is essential, so is timing. Offered Greber: “Getting the tax warrant to a bailiff early enables us to visit with the property owner, assist said property owner to assess their situation and balance their options. [After this], we will monitor the file and work with the delinquent property owner to structure one or a series of payments to pay the arrears as quickly as possible without creating or causing financial strain to the property owner’s cash flow.” So what’s there to do when the money just isn’t there? Though not the most popular of actions, selling and liquidating assets is a reality of the job and one which bailiffs can handle a number of different ways. Explained Greber: “While it is our preference to work with debtors to solve the arrears, we are sometimes forced by circumstances to proceed with a sale of goods and or chattels in order to recover arrears for our clients. We look at all factors and confer with our clients before proceeding, for after all, a bailiff is merely an agent for the creditor and ultimately it is our client who decides how they wish the bailiff to proceed.” Some avenues include auctions, third party liquidators, administered sales by bailiff and others – all of which have their pros and cons. Yet no matter what course of action the client chooses to take, it’s up to companies like Kerr’s, Greber’s and Shingler’s to see it through quickly and with as little hassle as possible. And these days, said Shingler, there’s very little to be concerned about. “It used to be that when we had business tax, we had all kinds of weird stories but not as much anymore. Of course, we still get a lot of interesting people we deal with. There are all walks of life.” Greber recalled his experience, adding: “Fortunately, we have few ‘horror’ stories. It has always been our policy to work with debtors and taxpayers in a respectful and courteous manner. This has resulted in literally 27 years of very boring bailiff stories.” When all is said and done, the myth of the nightmare bailiff is just that; a myth. Still, should you see one coming, it’s still best to play nice. “A lot of people think a bailiff is like the image that they see on television; rough and tough and like the Repo man in the US, when in realty the majority are very professional and try to work with the debtors,” offers Kerr, adding: “We are not a profession that many people thank us, but we do on occasions receive thanks.”
Take Note
AMTCO and AMCTO ask MPAC to continue supporting 357, 358 and 359 applications
T
he Association of Municipal Tax Collectors of Ontario (AMTCO) and the Association of Clerks and Treasurers of Ontario (AMCTO) have asked MPAC not to proceed with a planned reduction in service for MPAC’s support for the processing of municipal tax reduction applications. In a joint letter sent to Mr. Carl Isenburg, the President and CAO of MPAC, Connie Mesih President of AMTCO and Betteanne Cadman President of AMTCO ask that MPAC not change the support provided municipalities for these applications. MPAC is proposing to discontinue the practice that has been in place since MPAC was formed (and indeed since assessment ceased to be a municipal function) whereby assessment staff provides recommendations to accompany section 357 and 358 applications to be considered by municipal councils. MPAC would now, instead, provide only “factual information.” A previously distributed discussion paper gave the reason for the proposal that MPAC’s legal counsel has advised that the interpretation and application of section 357 and 358 are matters for the municipality and that, in making recommendations; MPAC is exceeding its legislative authority and thereby exposing itself to potential liability for “incorrect” recommendations.
AMTCO and AMCTO are opposed to the proposal because of the practical download to municipalities that this would entail.
AMTCO and AMCTO are opposed to the proposal because of the practical download to municipalities that this would entail. For complex change event applications, preparing a report to council to accompany the application and mounting of a defense at the Assessment Review Board and courts (in the event of an appeal) will likely require specialized assessment expertise. Consider the situation where a vacant industrial building is torn down. The municipality would now have to “ascertain whether the total value of the property was reduced as a result of the demolition.” Either municipal staff will have to undergo training in the Assessment Act and its regulations and in property valuation (and likely make additional site visits), and/or the municipality will have to engage outside consulting help. Either way, there will be a reduction in service from MPAC and an increase in workload and cost for municipalities—large and small—across the province. MPAC is supposed to be the assessment expert for Ontario, and municipalities should not have to do valuation work when they already pay MPAC for this service.
The letter points out that the first stated value accompanying MPAC’s vision and mission is, “Our customers can rely on us to deliver timely, accurate information and sound advice. We deliver on our commitments.” Making recommendations presumably falls within the phrase “sound advice.” The two association presidents indicate that they would be pleased to join with MPAC to request the Province amend the Municipal Act or other relevant legislation to provide clear authority for MPAC to make recommendations in connection with section 357 and 358 applications. AMTCO and AMCTO believe that any such amendments should include a provision granting MPAC party status in all municipal tax appeals at the Assessment Review Board. AMTCO and AMCTO request that pending the submission of a legislative request to the Province and the receipt of a response, there be no change in the current practice or level of service with respect to MPAC recommendations accompanying tax applications. *S’il vous plaît noter : La version française de Prend Note peut être trouvé sur notre site web www.amtco.on.ca.
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