Assignment Instructions $1.$ Section $354$ allows the Treasurer to recommend that uncollectable taxes be written off where a tax sale would be inappropriate or ineffective. Provide details of two properties in your municipality $($work or live in$)$ where this section of the Municipal Act has been or could be used to resolve outstanding tax arrears.$$ Your answer should include any collection efforts that have been taken to date and why they have not been successful.$(10$ marks$)2.$ There are a number of provisions in the Municipal Act that permit the reduction or increase in property taxes $($not including supplementary or omitted assessments or tax relief programsappo$).$ Provide the following details for each section: $(15$ marks$)$ Section of the Municipal Act, $2001$ Application timeframe $$ An example where the specific section would apply $$ Period of time for which the taxes can be reduced or increased $$ Who may make the application $$ May Council delegate their authority regarding this section to staff $$ Which body is an appeal filed with. $3.$ A property was severed creating $3$ new lots from the original parcel of land.$$ Below are the details of the apportionment including the outstanding property taxes.$$ Using the tools used in your municipality calculate the proportionate share of taxes for each property.$$ What appeal rights are available to the property owners in this situation? $(20$ marks$)$ Original Parcel $($Parcel A$)$: RT assessment $542,000$ Outstanding taxes $2017-$ $$678\mathrm{.}002018-$ $$3,683\mathrm{.}00$ Severance date August $1,2018$ New Parcels: Parcel A Parcel B Parcel C RT Assessment $265,000123,000154,0004.$ What is the difference between additions to the roll that have priority lien status and those that do not and why do you believe the legislation provides a distinction between the various terminologies? $(5$ marks$)$