Assessment Department (cont'd)

The Assessment Department is that section of the Point Fortin Corporation that serves as the revenue collection unit.  This Department began its operation on 1^st January 1995 and derives its authority from the Municipal Corporation Act 21 of 1990 Part V Section 76 – 107.

·        Assessment of Rateable Hereditaments

·        Calculation of rates payable

·        Issue of Notices

·        Transfer of Properties

·        Certificate of Assessment

Rateable hereditament means any dwelling house, warehouse store, shop, office, manufactory, factory, workshop, electric substation, stable, shed, garage, racetrack, stadium, industrial or commercial storage tank, underground cable or any other building installation, structure or property within a municipality and the lands in, under the upon which any of the foregoing are built, erected, standing, kept or maintained together with any lands appurtenance or occupied with any of the same and includes every vacant parcel of land within a Municipality not appurtenant to or occupied with any of the same but does not include:-

1. buildings occupied as churches, chapels and other places of public worship of any religious denomination;

2. school buildings, offices and playgrounds of schools within the meaning of the Education Act;

3. public hospitals, public asylums and all almshouses and institutions for relief of the poor, whether publicly or privately administered;

4. quarters occupied rent-free by members of staff of any of the institutions mentioned in paragraph (a) and within the curtilage thereof; and

5. buildings and land belonging to and in occupation of the Council of Legal Education.

1. Referencing of Properties

   Reference is that survey carried out by field officers to schedule all relevant details of accommodation, size, structure, amenities and other records which will enable the Valuer to compare one property to another in such a way as to express his valuation by a detailed standard.

   This entails:-

   • Locating and identifying the Rateable Hereditament.

   • Interviewing Owners/Rate Payer/Occupiers; explaining the exercise and thereby extracting information.

   • Measuring the size and/or building/structure and recording the measurements on prescribed forms.

   • Recording details of the Hereditament in terms of use, age, suitability, construction, condition, design, degree of modernization, accommodation, services and sundries.

   • Listing and describing any Plant and Machinery.

   • Sketching of building and site.

   • Calculating and recording the areas of all rateable hereditaments.

   • Listing any special factors affecting, or likely to affect rental value, example distance from nuisance or amenities, unavailability of street parking.

   • Generally describing the Hereditaments and its immediate environment.

   • Recording details of leases/tenancies and cost of construction.
     
      

2. Application of Taxes according to an existing rate chart.
   
    

3. Issuing of Notices to ratepayers.
   
    

4. Queries.
   
    

5. Payment of Taxes to the Point Fortin Corporation, which may also include payment of fees for the cleaning and clearing of vacant lots

Notice is hereby given, pursuant to the provisions of the Municipal Corporations Act 21 of 1990 that the House Rate Book for the year from January 01, 2000 to December 31, 2000 is now completed and deposited in the office of the Chief Executive Officer and will be open during the office hours thereat to the inspection of all rate-payers without payment of any fee from this date until June 08, 2000.

N.B. Any owner who has not been served with an Assessment Notice may, at any time not later than fourteen (14) days next after the first publication of this notice, send in to the Chief Executive Officer his objection in writing to the annual rateable value at which his premises are assessed in the House Rate Book.

CLYDE PAUL
TOWN CLERK

Property owners in the Borough of Point Fortin are hereby advised that all House Rates Notices for the year 2000 have been prepared and are now available for collection at the Assessment Department, Point Fortin Corporation, George Road, Mahaica, Point Fortin.

All property owners/agents are therefore requested to call at the Assessment Department to collect said notices.

Payments are to be made by certified cheques or cash and such rates which are unpaid by July 31st 2000 will be liable to a 10% surcharge.

CLYDE PAUL
TOWN CLERK

The Point Fortin Corporation provides a number of services to burgesses of Point Fortin at no cost.  Thus taxes collected are used to assist in the provision of these services,  Some of these services are:-

• SOLID WASTE DISPOSAL

• PUBLIC CLEANING

• STREET LIGHTING

• MARKETING FACILITES AND BOOTHS

• UPKEEP OF SPORTING FACILITIES

• PEST CONTROL

• UPKEEP OF PUBLIC PLACES

• MAINTAINANCE OF STREET AND DRAINS

Notice of completion will be published for two consecutive weeks in the daily newspaper and at least once in the Gazette.

Inspection of House Rate Books can be done at anytime during the fourteen (14) days following the first publication of Notice of Completion.

Objections can be made within twenty-one (21) days after the service of notice.

Any rate which is unpaid on the 31^st July shall be surcharged and increased by ten percent (10%), and if the rate remains unpaid on the 31^st July of the following year, it shall be increased by ten percent (10%).

Where the rate or any part thereof remains unpaid for a period of two (2) years, the Chief Executive Officer shall cause the hereditament to be sold in accordance with the Provision of the Rates and Charges Recovery Act; but the Mayor of a Corporation shall not be at liberty to exercise the discretion to postpone the sale given to him by Section 13 of the Rates and Charges Recovery Act.

Section 81 (5)

Refusal to allow or obstruct the Assessor or authorised agent to enter premises in order to reference property.

Summary conviction to a fine of one thousand dollars ($1,000.00).

Section 83 (1)

Failure to submit a return of ownership after having acquired a rateable hereditament within a Municipality. (One month is allowed for the owner to submit a return of ownership)

Section 83 (2) (b)

Making an incomplete, defective or false return.,

Summary conviction to a fine of five hundred dollars ($500.00).

PROJECTIONS OF THE ASSESSMENT DEPARTMENT

1. Meet or exceed estimated revenue collection targets.

2. To possess highly trained and qualified personnel.

3. To achieve full computerization of the department.

4. Create and maintain open and effective working relationship with all burgesses and corporate citizens.

5. Institute a complete house numbering system.