1. Adding Provincial Offences Act (POA)
Fines to Tax Roll
December 2015
Introduce self
Thank you very much for the opportunity to come to talk with you this evening about Tax Rolling of defaulted POA fines

2. Provincial Offences
In 2001 the Province transferred responsibility to municipalities pursuant to a Memorandum of Understanding
Intermunicipal Service Agreement with the 6 Local Municipalities and the City of Cornwall
Net Revenue from POA is shared with the City and the Counties based on population
Currently 41.7% of net – City of Cornwall
The balance remains at the Counties and is used to reduce the general upper-tier property tax levy on an annual basis
A bit of background

3. Collection of Defaulted Fines
Any fine that is due and unpaid for 15 days or more
Each month cases go into default
SDG currently has over 16,000 cases in default
Value of defaulted fines approx. $22 million
When we talk about the collection of defaulted fines, we do not include fines that have been closed, written off of active collections, have pending or granted extension of time to pay or are under Appeal.

4. S. 441.1 Municipal Act, 2001 Unpaid fines
441.1 Upon the request of a municipality that has entered into a transfer agreement under Part X of the Provincial Offences Act, the treasurer of a local municipality may add any part of a fine for a commission of a provincial offence that is in default under section 69 of the Provincial Offences Act to the tax roll for any property in the local municipality for which all of the owners are responsible for paying the fine and collect it in the same manner as municipal taxes , c.33, Sched. 4,s4
The Municipal Act contains the authority for Tax Rolling. It states under Section 441.1

5. Advantages
Outstanding fine will be shown on the tax bill, and if taxes are paid by Pre-authorized payment or by mortgage company, fine may be paid automatically
Local Municipality keeps the fee and interest
There is potential to collect on otherwise unrecoverable fines
More net revenue to share
There are many advantages for adding fines to the Tax Roll.
If the taxes are being paid by pre-authorized payments or by a mortgage company, the fine may be paid automatically and quickly.
When the local municipality adds a fine to the tax roll, you may also add your own fee and interest.
Once the fine is paid, you will keep the fee and any interest that has accumulated, which means more revenue for your municipality.
More net revenue to share
I do not see this as being a large workload issue for you. Many of our defendants do not own property. But why not use this collection method for those that do. It is another tool in our collection tool box. We will only tax roll an accumulation of fines over $500.00

6. How
SDG Court Services files a Writ (optional) and provides verification to the Local Municipality
The Local Municipality adds the fine and (your) fee to the Tax Roll (interest accrues payable to you)
Local Municipality sends notice to owner (optional)
Court Services and Local Municipality monitors account for payment
IMPORTANT: Only property owned solely by the defendant can be Tax Rolled
By this time, the defendant has received his first notice (ticket) and Notice of Fine and Due Date, a Collection Final Notice, possibly several follow up notices, telephone calls etc from the Collection Officer
POA will file a Writ and provide verified information on the delinquent fine(s) to the Local Municipality. We use GeoWarehouse (a division of Teranet) to obtain this information. You will add the fine and fee to the Tax Roll.
If you currently send a notice whenever you add a charge to the Tax Roll, then you will send a notice to the owner and/or mortgage company.
We both monitor accounts for payment. I believe that monthly monitoring is sufficient. Any calls that might come into your office questioning the fine addition should be redirected to the POA Collections Office.
IMPORTANT: Only property owned solely by the defendant can be Tax Rolled…at this time.

7. Payment If fine is paid at municipality
Local Municipality remits payment(s) to SDG Court Services
Local Municipality keeps fee and interest
Remove fine from Tax Roll
If fine is paid at Provincial Offences Court
Payment of fine (in full only)
Advise Local Municipality of payment
Writ of Seizure and Sale of Land is withdrawn
Defendants who attend at the POA Office must pay the fine in full. No Extensions of Time to Pay will be processed.

8. Ontario Municipal Tax and Revenue Association (OMTRA)
SDG has been Tax Rolling within its own borders (City of Cornwall) since 2014
OMTRA released the POA Tax Rolling Best Practice package March 3rd 2015
SDG would like to list defaulted POA Fines with the City of Cornwall and with municipalities outside SDG
In SDG we have listed only a few fines with our local municipalities and have collected on 4 - $ We have 5files in queue for City of Cornwall and Ottawa at this time - $43,000

9. Next Steps
Draft Resolution was approved by the Joint Service Managers (Sept )
Secure authority to enter Agreements for the purpose of Tax Rolling by amending the Intermunicipal Agreement
(To send defaulted fines to outside municipalities for adding to their tax roll;
and receive from outside municipalites on your behalf.)
SDG is now ready to look at Tax Rolling outside our borders. In your package you have a copy of the Agreement template I would use with outside municipalities, a copy of the Draft Resolution which has received support of the Joint Service Managers in September.
You also have a copy of the Intermunicipal Agreement currently in place.
I am looking to secure the authority to enter into Agreements for the purpose of Tax Rolling
SDG will ensure our process if efficient for everyone and look forward to your support of the Draft Resolution before you this evening.

10. Bev. Roy Director of Court Services 613-933-5614 Broy@sdgcounties.ca