CITY OF COLWOOD A G E N D A January 27, 2012 Panel Hearing - Colwood Main and West Sewer Local Area Service parcel tax roll

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CITY OF COLWOOD NOTICE OF PARCEL TAX ROLL REVIEW PANEL HEARING - Colwood Main Sewer Local Area Service Colwood East Sewer Local Area Service Colwood South Sewer Local Area Service Tuesday, February 7, 2012 at 4:00 pm 3300 Wishart Road, Colwood B.C. - Council Chambers 1. CALL TO ORDER A G E N D A Approved By: Ross McPhee Page 2. ADOPTION OF THE AGENDA 3. ADOPTION OF MINUTES 3.1. January 27, 2012 Panel Hearing - Colwood Main and West Sewer Local Area Service parcel tax roll 3.2. January 30, 2012 Panel Hearing - Colwood East Sewer Local Area Service parcel tax roll 3.3. February 1, 2012 Panel Hearing - Colwood South Sewer Local Area Service parcel tax roll 4. PRESENTATION BY COLLECTOR 4.1.Colwood Main and South Sewer Local Area Service 3-20 21-33 35-37 4.1.1 Review of corrections made by the Collector 4.2.Colwood East Sewer Local Area Service 39 4.2.1 No corrections made following the hearing on January 30, 2012 5. PRESENTATION OF COMPLAINTS 5.1.Cox, Taylor 5.1.1 Colwood Main Ref. 1258-1261: Cecil Blogg, 515 Sooke Rd, 41-42 2443 Sooke Rd, 3290 Fulton Rd (Cox, Taylor - Property #8) Page 1 of 51

Agenda Parcel Tax Roll Review Planel Hearing Tuesday, February 7, 2012 Page 5.2.A. Rossander 5.2.1 Colwood Main Ref. 550, Colwood East Ref. 287: 52 Lagoon Rd 43(Page 2 of 47) 5.2.2 Colwood Main Ref. 556, Colwood East Ref. 293: 170 Golfinch 45 Rd - LEASED PORTION (Page 15 of 47) 5.3.R. Royer 5.3.1 Colwood Main Ref. 551, Colwood East Ref. 253: 3221 Heatherbell 47-48Rd 5.4.J. Farup 5.4.1 Colwood East parcel tax roll 5.5.R. Ridley 49 5.5.1 Colwood Main Ref. 164, Colwood East Ref. 163: 291 Daniel Pl 51 6. OTHER BUSINESS Establish date, time, and location to reconvene if complaints adjourned and additional information is to be presented to the Panel at a later date. Establish date, time, and location to reconvene and authenticate the parcel tax rolls. 7. ADJOURNMENT Page 2 of 51

CITY OF COLWOOD MINUTES OF THE PARCEL TAX ROLL REVIEW PANEL HEARING for the Colwood Main Sewer Local Area Service and the Colwood West Sewer Local Area Service Friday, January 27, 2012 at 4:00 p.m. Council Chambers, 3300 Wishart Road, Colwood BC PRESENT Panel Chair Panel Member Panel Member Carol Hamilton Judith Cullington Duncan Malcom ATTENDING Chief Administrative Officer Corporate Officer Administrative Assistant II Building Assistant, Acting Ross McPhee Pat VanBuskirk Sam Neurauter Megan Coulter Appearing for City City Engineer Collector City Counsel Michael Baxter Jenn Preston Francesca Marzari 1. CALL TO ORDER The Parcel Tax Roll Review Panel Hearing was called to order at 4:08 p.m. 2. SWEARING-IN OF MEMBERS The three members of the Parcel Tax Roll Review Panel were sworn in by Chief Administrative Officer Ross McPhee and each member signed the required declaration pursuant to Section 204 of the Community Charter. 3. NOMINATIONS / ELECTION OF CHAIR That Carol Hamilton be nominated as Chair. 3.1. Page 3 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 2 of 18 4. ADOPTION OF THE AGENDA That the agenda be adopted as amended. Add: Item 7.1.5 Andrex Developments Reference 943 Pattison Way (Roll # 05161.010) Remove: Item 7.2.1 No complaints received by the deadline Add: Item 7.2.1 Andrex Developments Reference 32 Pattison Way (Roll #05161.010) 5. JURISDICTION OF PANEL The Chief Administrative Officer (CAO), Ross McPhee, explained that this session is not a Council or committee meeting; it is a Parcel Tax Roll Review Panel hearing specific complaints. The public was advised that the Parcel Tax Roll Review Panel was established by Council, and that the Panel s role is to hear complaints about specific information related to parcels in the Parcel Tax Roll and to direct the Collector to make corrections as the Panel decides. The CAO further advised that the complaints to be heard by the Parcel Tax Roll Review Panel are governed by the Community Charter and that the grounds for complaint before the Panel with respect to either parcel tax roll may only be based on a ground as set out in the Community Charter. The Chief Administrative Officer stated that the Panel may direct the correction of the parcel tax roll respecting any complaint based on these grounds. He explained that for a correction that would include a parcel on the roll that had not been included before, the Panel will not direct inclusion of that parcel until five days after a notice has been mailed to the owner of the parcel advising of its intention and the time and place set for the panel to give such direction. 6. PRESENTATION BY COLLECTOR: 6.1 Colwood Main Sewer Local Area Service 6.1.1 Review of recommended corrections by the Collector The Collector, Jenn Preston, summarized the recommended corrections to the 2012 Colwood Main Parcel Tax Roll. 3.1. Page 4 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 3 of 18 The Collector stated that the following parcels were duplicates and it is recommended that they be removed from the roll completely: - Ref 157 (Roll No 04014.000) - Ref 202 (Roll No 04730.220) - Ref 246 (Roll No 04730.673) - Ref 255 (Roll No 04730.730) - Ref 257 (Roll No 04730.740) - Ref 358 (Roll No 04734.817) - Ref 526 (Roll No 04833.100) - Ref 531 (Roll No 04835.110) - Ref 533 (Roll No 04835.120) - Ref 603 (Roll No 04869.020) - Ref 722 (Roll No 05117.200) - Ref 1097 (Roll No 05168.040) - Ref 1338 (Roll No 13992.200) - Ref 1341 (Roll No 13992.220) - Ref 1344 (Roll NO 13992.240) The Collector stated that the following parcels taxable area were recommended to be revised from 4.70 to 0.00 in accordance with Bylaw 1437, specifically on the grounds that these parcels are all more than 50m from an existing sewer line and not shown on Schedule B of Bylaw 1437, and therefore may not be capable of benefitting from the sewer service. - Ref 523 (Roll No 04831.000) - Ref 522 (Roll No 04830.000) - Ref 195 (Roll No 04730.160) - Ref 196 (Roll No 04730.170) - Ref 227 (Roll No 04730.480) - Ref 225 (Roll No 04730.460) - Ref 226 (Roll No 04730.470) - Ref 228 (Roll No 04730.490) - Ref 229 (Roll No 04730.500) - Ref 230 (Roll No 04730.510) The Collector recommended that the development units assigned to Ref 511 (Roll No 06051.000) be reduced from 1485 to 634.5. This is also a property that is subject to two filed complaints. The Collector recommended that the street name for Ref 1258 (Roll No 06051.000) be corrected from Drummond Way to Cecil Blogg Dr, and that the civic street number for Ref 1117 (Roll No 05267.010) be corrected from 3138 to blank. 6.1.2 Review of recommended corrections, pending notice The Collector recommended that the development units assigned to Ref 159 (Roll No 159), be corrected from 4.7 to 9.4 to be consistent with Bylaw 1437 and this parcel s taxable area on the Colwood East Parcel Tax Roll. 3.1. Page 5 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 4 of 18 That the Colwood Main Sewer Local Area Service parcel tax roll be amended as presented by the Collector. OPPOSED BY: JUDITH CULLINGTON, DUNCAN MALCOM, CAROL HAMILTON DEFEATED. That the Collector be directed to remove the first sixteen duplications from the parcel tax roll, as follows: - Ref 157 (Roll No 04014.000) - Ref 202 (Roll No 04730.220) - Ref 246 (Roll No 04730.673) - Ref 255 (Roll No 04730.730) - Ref 257 (Roll No 04730.740) - Ref 358 (Roll No 04734.817) - Ref 526 (Roll No 04833.100) - Ref 531 (Roll No 04835.110) - Ref 533 (Roll No 04835.120) - Ref 603 (Roll No 04869.020) - Ref 722 (Roll No 05117.200) - Ref 1097 (Roll No 05168.040) - Ref 1338 (Roll No 13992.200) - Ref 1341 (Roll No 13992.220) - Ref 1344 (Roll NO 13992.240) That the Collector be directed to amend the parcel tax roll as presented regarding reference numbers 523, 522, 1258, and 1117, specifically as follows: That the following parcels taxable area be revised from 4.70 to 0.00: o Ref 523 (Roll No 04831.000) o Ref 522 (Roll No 04830.000); That the street name for Ref 1258 (Roll No 06051.000) be corrected from Drummond Way to Cecil Blogg Dr; That the civic street number for Ref 1117 (Roll No 05267.010) be corrected from 3138 to blank. 3.1. Page 6 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 5 of 18 That the Collector be directed to send a notice of intention to the property owner of 3362 Hatley Dr to advise that the Collector is recommending that the parcel tax roll be amended by changing the taxable area from 4.7 to 9.4. 6.2 Colwood West Sewer Local Area Service The Collector stated that there are no recommended corrections to the Colwood West Sewer Local Area Service parcel tax roll. 7. PRESENTATION OF COMPLAINTS: 7.1. Colwood Main Sewer Local Area Service 7.1.1 Ridley Complaints John Alexander of the law firm Cox,Taylor presented the complaints, acting as counsel and agent for members of the Ridley family and for Ridley Brothers Development Corp. 7.1.1.1 Reference Number 519 Roll Number 04823.070 288 Ilott Place The Collector advised the panel that the complaint with respect to 288 Ilott Place is on the grounds that there is an error of omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant land owner stated this parcel has a restrictive covenant in favour of the City of Colwood prohibiting any building on the parcel, and that this restrictive covenant is registered in accordance with s.219 of the Land Title Act. The complainant stated that this covenant is a land use enactment, and that the correct taxable area is 0 development units pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City s position is that a restrictive covenant, even a s. 219 covenant in favour of the City, is not an enactment, and therefore should not be considered in relation to the land use enactments that may affect the maximum density of development pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City conceded that if any covenant could be considered an enactment for this purpose then it would be restricted to a s. 219 covenant under the Land Title Act in favour of a government or local government required pursuant to a land use enactment. 3.1. Page 7 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 6 of 18 That the Collector be directed to amend the parcel tax roll by reducing the taxable area for 288 Ilott Place from 4.7 to 0. 7.1.1.2 Reference Number 512 Roll Number 04823.005 Matilda Drive The Collector advised the panel that the complaint with respect to Matilda Dr is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that this parcel is affected by Official Community Plan development permit guidelines and construction of a duplex is the only certainty. The City Engineer, Michael Baxter, presented drawings provided by the land owners in 2010 that show a five lot potential outside the riparian set back area pursuant to the development permit guidelines, with each lot permitted to have a single family dwelling. That the Collector be directed to amend the parcel tax roll by reducing the taxable area for Matilda Dr from 42.3 to 23.5. 7.1.1.3 Reference Number 553 Roll Number 04849.000 B Seafield Rd The Collector advised the Panel that the complaint with respect to B Seafield Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that 13 lots is the maximum for this parcel. The City Engineer, Michael Baxter, stated the City agrees with the complainant. That the Collector be directed to amend the parcel tax roll by reducing taxable area for B Seafield Rd from 71.6 to 61.1. 7.1.1.4 Reference Number 77 Roll Number 03950.020 3375 Aloha Ave 3.1. Page 8 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 7 of 18 The Collector advised the Panel that the complaint with respect to 3375 Aloha Ave is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that the taxable area for this parcel should be 4.7 reflecting one single family dwelling. The parcel is residentially zoned and greater than 2,000 square metres in size, and there is a single family home present on the parcel. The complainant stated that if an allowance of 2,000 square metres is physically located so as to incorporate the existing single family dwelling pursuant to s. (a)(ii) of Schedule A of Bylaw 1437, road access is not available to the remaining portion of the parcel, and so no development potential should be allocated to the remaining area of the parcel pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City s position is that the proper interpretation of s. (a)(iii)(2) of Schedule A of Bylaw 1437 requires the Panel to consider the maximum number of dwelling units that may be built on the parcel area of a large parcel, less 2,000 square metres where there is an existing dwelling. This does not require the Collector or the Panel to consider the precise physical layout of the existing building, or any accessory sheds, structures, driveways etc. or where the 2,000 square metres are physically located. Instead the 2,000 square metres deduction is made to the total area regardless of the precise location of any residential buildings or structures. The purpose of this provision is to ensure that larger lots, greater than 2,000 square metres, contribute more to the cost of the local area service based on their development potential. The City s position is that the lot has the potential for 2 additional single family dwellings pursuant to the applicable land use enactments, after subtracting 2,000 square metres from the total parcel area in relation to the existing house. The taxable area should therefore be calculated as 4.7 pursuant to s. (a)(ii)(1) plus 9.4 pursuant to s. (a)(ii)(2) for a total of 14.1. That the Collector be directed to amend the parcel tax roll by reducing the taxable area for 3375 Aloha Ave from 17 to 14.1. 7.1.1.5 Reference Number 1131 Roll Number 05303.020 Allandale Rd The Collector advised the Panel that the complaint with respect to Allandale Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that the parcel is currently vacant and zoned A1 and cannot be subdivided into more than one parcel. The only development permitted is a one or twofamily dwelling. The City s position is that this parcel permits commercial development as well as a twofamily dwelling. Pursuant to s. (a)(iii)(2) and (3) of Schedule A of Bylaw 1437, the taxable area attributable to the commercial uses must be added to the taxable area 3.1. Page 9 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 8 of 18 attributable to residential uses. The total area of the parcel is 20153 square metres, and it is vacant, so the taxable area pursuant to s. (a)(iii)(3) is (20153/1000) x 6.3= 127. The taxable area for the residential use is 7.6. The Roll is only 50.69, and the City has not raised a complaint in that regard this year, and so will accept the stated taxable area on the roll for 2012 of 50.69. That the complaint to reduce the taxable area from 50.69 to 7.6 be denied and the taxable area stay at 50.69. 7.1.1.6 Reference Number 1114 Roll Number 05247.020 Wildcat Way The Collector advised the Panel that the City s complaint with respect to Wildcat Way is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that the parcel is large and vacant. The maximum number of dwelling units is 19 single family lots, for a taxable area of 89.3. The City presented a plan of the property showing that a 22 lot subdivision for this parcel is possible. The property owner argued that the City s possible subdivision plan was unlikely to be approved at that density. PANEL MEMBER JUDTIH CULLINGTON That the Collector be directed to amend the parcel tax roll by reducing the taxable area for Wildcat Way from 103.4 to 94 development units. 7.1.1.7 Reference Number 1270 Roll Number 06063.110 720 St. Barbara Pl The Collector advised the Panel that the complaint with respect to 720 St. Barbara Pl is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated this parcel has a restrictive covenant in favour of the City prohibiting building on the property, and this restrictive covenant is registered in accordance with s.219 of the Land Title Act, in the same terms as Roll Reference 519, 288 Ilott Place. The complainant believes the correct taxable area is 0 development units. 3.1. Page 10 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 9 of 18 The City s position is that the panel should make a ruling consistent with its ruling with respect to Roll Reference 519. That the Collector be directed to amend the parcel tax roll by reducing the taxable area for 720 St. Barbara Pl from 9.4 to 0. 7.1.1.8 Reference Number 1258-1261 Roll Number 06051.000, 06063.000, 06063.020, 06059.020 Cecil Blogg, 515 Sooke Rd, 2443 Sooke Rd, 3290 Fulton Rd The Collector advised the Panel that the complaint with respect to Cecil Blogg, 515 Sooke Rd, 2443 Sooke Rd, and 3290 Fulton Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant presented the Panel with a map of this area along with a preliminary analysis undertaken by an engineering firm estimating the lot potential of these parcels. The City requested an adjournment of this complaint to allow it to review the reports and plans presented in relation to the Steep Slopes, Sensitive Ecosystems and Hazardous Conditions Guidelines in the OCP. That this item be adjourned to the Tuesday February 7th, 2012 Parcel Tax Hearing at 4:00 p.m. so that City Staff can analyze the information presented by the complainant and respond. 7.1.1.9 Reference Number 1115, 1117, 1118, 1120, 1124, 1125 Roll Number 05247.030, 05267.010, 05267.020, 05268.000, 05285.000, 05286.000 Allandale Rd, Metchosin Rd The Collector advised the Panel that the complaint with respect to parcels on Allandale Rd and Metchosin Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that portions of all six parcels in this group are show in the OCP Map 4.1 as having steep slopes, and that up to 30% of each of the parcels are probably undevelopable under the OCP as a result. 3.1. Page 11 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 10 of 18 The City s position was that while these parcels, which are part of a gravel pit, may be shown on the inventory of slopes on Map 4.1 as having steep slopes, they are not lands designated on Map 16-1 of the OCP as within a development permit are in relation to environmental or hazardous conditions, and that therefore the Steep Slopes, Sensitive Ecosystems and Hazardous Conditions Guidelines in the OCP do not apply, and in particular the restriction in s. 18.3.2 does not apply to these gravel pit properties. Therefore there is no land use enactment that limits the development potential of the parcels based on the slope of the lands in the pit. That the request to reduce the taxable area for these properties be denied and the taxable area stay the same. 7.1.1.10 Reference Number 1127, 1130, 1131 Roll Number 05288.000, 05303.010, 05303.020 Allandale Rd The Collector advised the Panel that the complaint with respect to Allandale Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that substantial areas of each of the parcels are contaminated beyond residential soil contamination limitations and, as such, cannot be subdivided. Mr. Alexander made reference to land use enactments contained with the Environmental Management Act and the Land Title Act. The City s position is that while these properties are part of a gravel pit, and portions of these properties may require remediation and the filing of a site profile in this regard, there is no evidence that the owner will not be able to fulfill this requirement for any portion of the properties. That the request to reduce the taxable area for these properties be denied and the taxable area stay the same. After discussion, and with agreement of all present, Chair Carol Hamilton decided to amend the agenda and move items 7.1.4 A. & K. Martin and 7.1.3 R. Royer up, addressing 7.1.2 A. Rossander at the end of the Colwood Main complaint presentation. 7.1.4 A. K. Martin 7.1.4.1 Reference Number 156 - Roll Number 4014.000-301 Milburn Dr 3.1. Page 12 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 11 of 18 The Collector advised the Panel that the complaint with respect to 301 Milburn Dr is on the grounds that there is an error or omission respecting the inclusion of a parcel. The complainant, A. Martin, stated it is not financially feasible to connect to the City s sewer line at this time. He argued that the sewer main that is within 50 metres of his property is not the sewer main that he would connect to, and that when and if a sewer main is available on Milburn Dr. that he would be able to connect at a much lesser cost. Until a main on Milburn Drive is constructed, he does not think he should have to pay the parcel tax for the service The City s position is that Bylaw 1437 directs that parcels within 50 metres of a sewer main, and within the local service area do have the opportunity to be served. While there may well be owners of parcels within the local area service that do not choose to physically connect to the sewer service, 301 Martin Dr is within 50m of a functioning sewer main, and has the opportunity to be serviced by the local area sewer service pursuant to s. 3(b) of Bylaw 1437 That the request to reduce the taxable area from 4.7 development units to 0 development units be denied and the taxable area stay at 4.7 development units. 7.1.5 Andrex Developments 7.1.5.1 Reference Number 943 - Roll Number 05161.010 - Pattison Way The Collector advised the Panel that the complaint with respect to Pattison Way is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant, Rex Coburn for Andrex Developments, presented the Panel with a map that was prepared at the time the property was rezoned showing that this parcel has the potential for 69 single family lots. The City accepted the plan as reasonable evidence of the maximum number of dwelling units permitted on the parcel pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. That the Collector be directed to amend the Main Sewer Local Area Service parcel tax roll by reducing the number of development units for Roll Number 05161.010 (Pattison Way) from 385.4 to 324.3 development units. 3.1. Page 13 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 12 of 18 That the Collector be directed to amend the West parcel tax roll by reducing the number of development units for Roll Number 05161.010 (Pattison Way) from 385.4 to 324.3 development units. 7.1.3 R. Royer 7.1.3.1 Reference Number 511 Roll Number 04822.000-3221 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3221 Heatherbell Rd is on the grounds that there is an error or omission respecting the taxable area or the taxable frontage of a parcel; an exemption has been improperly allowed or disallowed. The Complainant was not in attendance at the Panel hearing. The City advised that the written complaint made specific reference to whether this parcel is within 50m of the City s sewer line. The Collector stated that City staff had done a field measurement to the sewer main on Matilda Rd and determined that this parcel is 57m from that main. The complainant property owner was advised of this measurement. The representative of the Ridley family properties and the Ridley Development Corporation, with lands in the East and Main Sewer local area services, requested permission to make submissions in relation to this complaint on the basis that this is a large parcel and its inclusion on the roll will have a significant effect on the taxes of other parcels on the roll. He was granted permission to make submissions and presented City staff with a plan showing a City sewer main in a statutory right of way well within 50m of the complainant s property. The City requested that the panel adjourn adjudication of this complaint to give the complainant the opportunity to respond to this evidence. That this item be adjourned to the Tuesday February 7th, 2012 Parcel Tax Hearing at 4:00 p.m. so that City Staff can invite Mr. Royer to attend the meeting to speak. 7.1.2 A. Rossander The Complainant was not in attendance. The complaints were considered on the basis of the written complaints submitted to the panel. 7.1.2.1 Reference (Entire Main roll) 3.1. Page 14 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 13 of 18 The Collector advised the Panel that the complaint with respect to the entire Colwood Main parcel tax roll is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Complainant was not in attendance. With respect to the complaint to the entire Colwood Main parcel tax roll, the City s position was that much of the complaint was not within the jurisdiction of the panel to consider. With respect to the complaint that the Roll was missing names and taxable areas, the City accepted that this alleged error was within the Panel s jurisdiction. The City stated that the parcel tax roll, as made publicly available at City Hall, included both owner names and taxable area. As a courtesy, the City included the parcel tax rolls on the City s website, but omitted owner names for privacy reasons. That this complaint be received and the roll be confirmed. 7.1.2.2 Reference Number 550 - Page 2 of 47 52 Lagoon Rd The Collector advised the Panel that the complaint with respect to 52 Lagoon Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel. The complaint is that the parcel was assessed as a vacant parcel pursuant to s. (a)(i) of Schedule A of Bylaw 1437. The complaint alleges that a building permit for a duplex has been issued with respect to this lot and so it should be assessed pursuant to s. (a)(ii) of Schedule A of Bylaw 1437 for a duplex. The City s position is that while a building permit for a duplex was issued for this property, there is no evidence that more than 1% of the parcel is actually occupied by a residential building, and the burden of establishing that the roll should be changed is on the complainant. If the panel considers it may make the direction sought in the complaint, it must give notice to the owner. That this item be adjourned to the Tuesday, February 7th, 2012 Parcel Tax Hearing at 4:00 p.m. so that City Staff can take photos of the parcel and the status of the house being built, and That the Collector issue a letter of intention to the homeowners of 52 Lagoon indicating the Panel s consideration to increase the taxable area of this parcel. 3.1. Page 15 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 14 of 18 7.1.2.3 Reference Number 86, 138, 596, 626, 73 - Page 3-6 of 47 208 Milburn, 3345 Hatley Dr, 3364 and 3366 Passage Way, Maecrest St The Collector advised the Panel that the complaint with respect to 208 Milburn, 3345 Hatley Dr, 3364 and 3366 Passage Way, Maecrest St is on the grounds that there is an error or omission respecting the inclusion of a parcel, in that the parcels are not on the parcel tax roll. The Collector stated that Roll No 03962.000, 208 Milburn, is included on the Colwood Main parcel tax roll (reference number 86). The Collector stated that Roll No 04005.002, 3345 Hatley Dr, is included on the Colwood Main parcel tax roll (reference number 138). The Collector stated that Roll No 04865.020, 3364 Passage Way, is included on the Colwood Main parcel tax roll (reference number 596). The Collector stated that Roll No 04869.280, 3366 Passage Way, is included on the Colwood Main parcel tax roll (reference number 597). The Collector stated that Roll No 03948.100, Maecrest St, is included on the Colwood Main parcel tax roll (reference number 73). That this complaint be received and no adjustment be made to the parcel tax roll. 7.a.5.4 Reference Number 140 & 141 - Page 7-13 of 47 3351 and 3353 Hatley Dr The Collector advised the Panel that the complaint with respect to 3351 and 3353 Hatley Dr is on the grounds that there is an error or omission respecting the respecting the inclusion of a parcel. The complainant s written complaint states that the rezoning in this area allowed for 3 fee simple lots. The City stated that the property was subdivide and now the three lots are included on the Colwood Main roll as three different parcels as reference 139 (3347 Hatley Dr), reference 140 (3351 Hatley Dr) and reference 141 (3353 Hatley Dr). 3.1. Page 16 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 15 of 18 That this complaint be received and no adjustment required to the parcel tax roll. 7.a.5.5 Reference Number 555 & 556 - Page 14-15 of 47 Roll No 04851.010 (170 Goldfinch Rd) and 04851.015 (170 Goldfinch Rd leased portion) The Collector advised the Panel that the complaint with respect to 170 Goldfinch Rd and the leased portion of 170 Goldfinch Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel. The City agrees with the complainant that a portion of this City owned property is currently being occupied by Colwood Lagoon Holdings for a sales centre with the agreement of the City, and should be assigned a taxable area. That the complaint on page 14 of 47, regarding Roll No 04851.010 be received and no adjustment required to the parcel tax roll. That the complaint on page 15 of 47, regarding Roll No 04851.015, be received and that the Collector issue a letter of intention to the leaseholder of 170 Goldfinch Rd indicating the Panel s consideration to increase the taxable area of this parcel. 7.1.2.6 Reference Number 225, 226, 227, 195, 196, 228, 229, 230 - Page 16-19, 22, 41-43 of 47 Roll No 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 The Collector advised the Panel that the complaint with respect to Roll No 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 is on the grounds that there is an error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. The City s position, as stated in the review of recommended corrections, is that these parcels are all more than 50m from an existing sewer line and the taxable area should be revised from 4.70 to 0.00 in accordance with Bylaw 1437 3.1. Page 17 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 16 of 18 That the complaint on page 16-19, 22, 41-43 of 47 be received and that the Collector be directed to change the taxable area from 4.7 to 0 development units for the following parcels: Roll No. 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 7.1.2.7 Reference Number 206 - Page 20 of 47 224 Seafield Rd The Collector advised the Panel that the complaint with respect to 224 Seafield Rd is on the grounds that there is error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint regarding 224 Seafield Rd be received and no adjustment be made to the parcel tax roll. 7.1.2.8 Reference Number 197 - Page 21 of 47 246 Seafield Rd The Collector advised the Panel that the complaint with respect to 246 Seafield Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint regarding 246 Seafield Rd be received and no adjustment be made to the parcel tax roll. 7.1.2.9 Reference Number 1348 & 1349 - Page 23 of 47 130 A&B Lagoon Rd 3.1. Page 18 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 17 of 18 The Collector advised the Panel that the complaint with respect to 130 A&B Lagoon Rd is on the grounds that there is an error or omission respecting the taxable area or the taxable frontage of a parcel. The Collector stated that the City does not agree with the complainant, and these parcels have been assigned development units in accordance with Bylaw 1437. That the complaint on page 23 of 47 be received and no adjustment be made to the parcel tax roll. 7.1.2.10 Reference Number 6-9 - Page 24-40 of 47 83, 85, 87 Milburn Dr, 3353 Anchorage Ave The Collector advised the Panel that the complaint with respect to 83, 85, 87 Milburn Dr, 3353 Anchorage Ave is on the grounds an exemption has been improperly allowed or disallowed. The complainant s written submission states that these parcels have prepaid sewer services by way of an agreement dated October 15, 1998. The complainant included a copy of the agreement with his submission. The City s position is that these parcels have not prepaid the local area service taxes. They may have made payments in respect of development or servicing agreements for the parcels, but those payments would be in addition to, not instead of, participation in the local area service That the complaint on pages 24-40 of 47 be received and no adjustment required to the parcel tax roll. 7.1.2.11 Reference Number 231 - Page 44 of 47 3163 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3163 Heatherbell Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. 3.1. Page 19 of 51

Minutes of the January 27, 2012 Parcel Tax Roll Review Panel Hearing Main/West Local Service Area - Page 18 of 18 That the complaint on page 44 of 47 be received and no adjustment required to the parcel tax roll. 7.1.2.12 Reference Number 232 - Page 45 of 47 3167 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3167 Heatherbell Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint on page 45-40 of 47 be received and no adjustment required to the parcel tax roll. 7.2 Colwood West Sewer Local Area Service parcel tax roll: 7.2.1 Andrex Developments Reference 32 Pattison Way (Roll #05161.010) This complaint was addressed under item 7.1.5. 8. Other Business & 9. Adjournment That the Panel reconvene at the next Parcel Tax Roll Review Panel hearing scheduled to be held on Monday January 30, 2012 4:00p.m. in the Council Chambers at Colwood City Hall, and that the meeting adjourn at 8:16 p.m. CERTIFIED CORRECT APPROVED AND CONFIRMED 3.1. Page 20 of 51

CITY OF COLWOOD MINUTES OF THE PARCEL TAX ROLL REVIEW PANEL HEARING for the Colwood East Sewer Local Area Service Monday, January 30, 2012 at 4:00 p.m. Council Chambers, 3300 Wishart Road, Colwood BC PRESENT Panel Chair Panel Member Panel Member Carol Hamilton Judith Cullington Duncan Malcom ATTENDING Chief Administrative Officer Corporate Officer Administrative Assistant II Clerk/Receptionist Ross McPhee Pat VanBuskirk Sam Neurauter Pat Taylor Appearing for City City Engineer Collector Michael Baxter Jenn Preston 1. CALL TO ORDER The Parcel Tax Roll Review Panel Hearing was called to order at 4:03p.m. 2. SWEARING-IN OF MEMBERS The three members of the Parcel Tax Roll Review Panel were sworn in by Chief Administrative Officer Ross McPhee and each member signed the required declaration pursuant to Section 204 of the Community Charter. 3. NOMINATIONS / ELECTION OF CHAIR That Carol Hamilton be nominated as Chair. 3.2. Page 21 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 2 of 13 4. ADOPTION OF THE AGENDA That the agenda be approved as presented. 5. JURISDICTION OF PANEL The Chief Administrative Officer (CAO), Ross McPhee, explained that this session is not a Council or committee meeting; it is a Parcel Tax Roll Review Panel hearing specific complaints. The public was advised that the Parcel Tax Roll Review Panel was established by Council, and that the Panel s role is to hear complaints about specific information related to parcels in the Parcel Tax Roll and to direct the Collector to make corrections as the Panel decides. The CAO further advised that the complaints to be heard by the Parcel Tax Roll Review Panel are governed by the Community Charter and that the grounds for complaint before the Panel with respect to either parcel tax roll may only be based on a ground as set out in the Community Charter. The Chief Administrative Officer stated that the Panel may direct the correction of the parcel tax roll respecting any complaint based on these grounds. He explained that for a correction that would include a parcel on the roll that had not been included before, the Panel will not direct inclusion of that parcel until five days after a notice has been mailed to the owner of the parcel advising of its intention and the time and place set for the panel to give such direction. The public was advised that the need for an additional Parcel Tax Roll Review Panel Hearing or hearings will be determined later in the hearing and, if required, the date, time and place to reconvene will be set. The CAO then stated that the order in which the Panel will hear corrections and complaints: Collector recommendations; City complaints; and complaints from the property owners or their agents. The parcel tax roll for the Royal Bay local service area was addressed first. 6. PRESENTATION BY COLLECTOR: a. Colwood East Sewer Local Area Service 6.a.1 Review of corrections made by the Collector The Collector, Jenn Preston, summarized the recommended corrections to the 2012 Colwood East Parcel Tax Roll. 3.2. Page 22 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 3 of 13 The Collector stated that the following parcels were revised from 4.7 to 0.00 in accordance with Bylaw 1437 ( exemption from taxes as this parcel is more than 50 meters away from an existing sewer and therefore are classified as having no service. They are in LAS and are required to be assessed but they do not have top taxes.) - Ref 263 (Roll No 04831.000) - Ref 262 (Roll No 04830.000) - Ref 193 (Roll No 04730.160) - Ref 194 (Roll No 04730.170) - Ref 224 (Roll No 04730.480) - Ref 222 (Roll No 04730.460) - Ref 223 (Roll No 04730.470) - Ref 225 (Roll No 04730.490) - Ref 226 (Roll No 04730.500) - Ref 227 (Roll No 04730.510) The Collector stated that the parcel Ref 366 (Roll No 05120.002) was removed from the Colwood East roll. This parcel s correct civic street name is Latoria Rd, not Lagoon Rd. This parcel is included within the boundaries of the Colwood South local area service, not the Colwood East local area service. The Collector recommended that the development units assigned to Ref 253 (Roll No 04822.000) be reduced from 1485 to 634.5. This is also a property that is subject to two filed complaints. That the Collector be directed to remove the first 10 duplications from the parcel tax roll, as follows: - Ref 263 (Roll No 04831.000) - Ref 262 (Roll No 04830.000) - Ref 193 (Roll No 04730.160) - Ref 194 (Roll No 04730.170) - Ref 224 (Roll No 04730.480) - Ref 222 (Roll No 04730.460) - Ref 223 (Roll No 04730.470) - Ref 225 (Roll No 04730.490) - Ref 226 (Roll No 04730.500) - Ref 227 (Roll No 04730.510) 3.2. Page 23 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 4 of 13 That the Collector be directed to amend the parcel tax roll as presented regarding reference number 366. 7. PRESENTATION OF COMPLAINTS: 7.1 Colwood East Sewer Local Area Service Parcel Tax Roll 7.1.1 Ridley Complaints John Alexander of the law firm Cox,Taylor presented the complaints, acting as counsel and agent for members of the Ridley family and for Ridley Brothers Development Corp. 7.1.1.1 Reference Number 216 Roll Number 04823.070 288 Ilott Place The Collector advised the panel that the complaint with respect to 288 Ilott Place is on the grounds that there is an error of omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant land owner stated this parcel has a restrictive covenant in favour of the City of Colwood prohibiting any building on the parcel, and that this restrictive covenant is registered in accordance with s.219 of the Land Title Act. The complainant stated that this covenant is a land use enactment, and that the correct taxable area is 0 development units pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City s position is that a restrictive covenant, even a s. 219 covenant in favour of the City, is not an enactment, and therefore should not be considered in relation to the land use enactments that may affect the maximum density of development pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City conceded that if any covenant could be considered an enactment for this purpose then it would be restricted to a s. 219 covenant under the Land Title Act in favour of a government or local government required pursuant to a land use enactment. That the Collector be directed to amend the parcel tax roll by reducing taxable area for 288 Ilott Place from 4.7 to 0. 7.1.1.2 Reference Number 254 Roll Number 04823.005 Matilda Drive 3.2. Page 24 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 5 of 13 The Collector advised the panel that the complaint with respect to Matilda Dr is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that this parcel is affected by Official Community Plan development permit guidelines and construction of a duplex is the only certainty. The City Engineer, Michael Baxter, presented drawings provided by the land owners in 2010 that show a five lot potential outside the riparian set back area pursuant to the development permit guidelines, with each lot permitted to have a single family dwelling. That the Collector be directed to amend the parcel tax roll by reducing the taxable area for Matilda Dr from 42.3 to 23.5. 7.1.1.3 Reference Number 290 Roll Number 04849.000 B Seafield Rd The Collector advised the Panel that the complaint with respect to B Seafield Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that 13 lots is the maximum for this parcel. The City Engineer, Michael Baxter, stated the City agrees with the complainant. That the Collector be directed to amend the parcel tax roll by reducing taxable area for B Seafield Rd from 71.6 to 61.1. 7.1.1.4 Reference Number 77 Roll Number 03950.020 3375 Aloha Ave The Collector advised the Panel that the complaint with respect to 3375 Aloha Ave is on the grounds that there is an error or omission respecting the taxable area of a parcel and an exemption has been improperly allowed or disallowed. The complainant stated that the taxable area for this parcel should be 4.7 reflecting one single family dwelling. The parcel is residentially zoned and greater than 2,000 square metres in size, and there is a single family home present on the parcel. The complainant stated that if an allowance of 2,000 square metres is physically located so as to incorporate the existing single family dwelling pursuant to s. (a)(ii) of Schedule A 3.2. Page 25 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 6 of 13 of Bylaw 1437, road access is not available to the remaining portion of the parcel, and so no development potential should be allocated to the remaining area of the parcel pursuant to s. (a)(iii)(2) of Schedule A of Bylaw 1437. The City s position is that the proper interpretation of s. (a)(iii)(2) of Schedule A of Bylaw 1437 requires the Panel to consider the maximum number of dwelling units that may be built on the parcel area of a large parcel, less 2,000 square metres where there is an existing dwelling. This does not require the Collector or the Panel to consider the precise physical layout of the existing building, or any accessory sheds, structures, driveways etc. or where the 2,000 square metres are physically located. Instead the 2,000 square metres deduction is made to the total area regardless of the precise location of any residential buildings or structures. The purpose of this provision is to ensure that larger lots, greater than 2,000 square metres, contribute more to the cost of the local area service based on their development potential. The City s position is that the lot has the potential for 2 additional single family dwellings pursuant to the applicable land use enactments, after subtracting 2,000 square metres from the total parcel area in relation to the existing house. The taxable area should therefore be calculated as 4.7 pursuant to s. (a)(ii)(1) plus 9.4 pursuant to s. (a)(ii)(2) for a total of 14.1. That the Collector be directed to amend the parcel tax roll by reducing the taxable area for 3375 Aloha Ave from 17 to 14.1. 7.1.2 A. Rossander 7.1.2.1 Reference Number 287 - Page 2 of 47 52 Lagoon Rd The Collector advised the Panel that the complaint with respect to 52 Lagoon Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel. The complaint is that the parcel was assessed as a vacant parcel pursuant to s. (a)(i) of Schedule A of Bylaw 1437. The complaint alleges that a building permit for a duplex has been issued with respect to this lot and so it should be assessed pursuant to s. (a)(ii) of Schedule A of Bylaw 1437 for a duplex. The City s position is that while a building permit for a duplex was issued for this property, there is no evidence that more than 1% of the parcel is actually occupied by a residential building, and the burden of establishing that the roll should be changed is on the complainant. If the panel considers it may make the direction sought in the complaint, it must give notice to the owner. 3.2. Page 26 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 7 of 13 That this item be adjourned to the Tuesday, February 7th, 2012 Parcel Tax Hearing at 4:00 p.m. so that City Staff can take photos of the parcel and the status of the house being built, and That the Collector issue a letter of intention to the homeowners of 52 Lagoon indicating the Panel s consideration to increase the taxable area of this parcel. 7.1.2.2 Reference Number 86, 138, 73 - Page 3-6 of 47 208 Milburn, 3345 Hatley Dr, 3364 and 3366 Passage Way, Maecrest St The Collector advised the Panel that the complaint with respect to 208 Milburn, 3345 Hatley Dr, 3364 and 3366 Passage Way, Maecrest St is on the grounds that there is an error or omission respecting the inclusion of a parcel, in that the parcels are not on the parcel tax roll. The Collector stated that Roll No 03962.000, 208 Milburn, is included on the Colwood Main parcel tax roll (reference number 86). The Collector stated that Roll No 04005.002, 3345 Hatley Dr, is included on the Colwood Main parcel tax roll (reference number 138). The Collector stated that Roll No 04865.020, 3364 Passage Way, is included on the Colwood Main parcel tax roll (reference number 596). The Collector stated that Roll No 04869.280, 3366 Passage Way, is included on the Colwood Main parcel tax roll (reference number 597). The Collector stated that Roll No 03948.100, Maecrest St, is included on the Colwood Main parcel tax roll (reference number 73). That this complaint be received and no adjustment be made to the parcel tax roll. 7.1.2.3 Reference Number 140 & 141 - Page 7-13 of 47 3351 and 3353 Hatley Dr The Collector advised the Panel that the complaint with respect to 3351 and 3353 Hatley Dr is on the grounds that there is an error or omission respecting the respecting the inclusion of a parcel. The complainant s written complaint states that the rezoning in this area allowed for 3 fee simple lots. 3.2. Page 27 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 8 of 13 The City stated that the property was subdivide and now the three lots are included on the Colwood Main roll as three different parcels as reference 139 (3347 Hatley Dr), reference 140 (3351 Hatley Dr) and reference 141 (3353 Hatley Dr). That this complaint be received and no adjustment required to the parcel tax roll. 7.1.2.4 Reference Number 292 & 293 - Page 14-15 of 47 170 Goldfinch Rd The Collector advised the Panel that the complaint with respect to 170 Goldfinch Rd and the leased portion of 170 Goldfinch Rd is on the grounds that there is an error or omission respecting the taxable area of a parcel. The City agrees with the complainant that a portion of this City owned property is currently being occupied by Colwood Lagoon Holdings for a sales centre with the agreement of the City, and should be assigned a taxable area. That the complaint on page 14 of 47, regarding Roll No 04851.010 be received and no adjustment required to the parcel tax roll. That the complaint on page 15 of 47, regarding Roll No 04851.015, be received and that the Collector issue a letter of intention to the leaseholder of 170 Goldfinch Rd indicating the Panel s consideration to increase the taxable area of this parcel. 7.1.2.5 Reference Number 222, 223, 224, 193, 194, 225, 226, 227 - Page 16-19, 22, 41-43 of 47 Roll No 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 The Collector advised the Panel that the complaint with respect to Roll No 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 is on the grounds that there is an error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. 3.2. Page 28 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 9 of 13 The City s position, as stated in the review of recommended corrections, is that these parcels are all more than 50m from an existing sewer line and the taxable area should be revised from 4.70 to 0.00 in accordance with Bylaw 1437 That the complaint on page 16-19, 22, 41-43 of 47 be received and that the Collector be directed to change the taxable area from 4.7 to 0 development units for the following parcels: Roll No. 04730.460, 04730.470, 04730.480, 04730.160, 04730.170, 04730.490, 04730.500, 04730.510 7.1.2.6 Reference Number 203 - Page 20 of 47 224 Seafield Rd The Collector advised the Panel that the complaint with respect to 224 Seafield Rd is on the grounds that there is error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint regarding 224 Seafield Rd be received and no adjustment be made to the parcel tax roll. 7.1.2.7 Reference Number 195 - Page 21 of 47 246 Seafield Rd The Collector advised the Panel that the complaint with respect to 246 Seafield Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel because of difficulty accessing the sewer main. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint regarding 246 Seafield Rd be received and no adjustment be made to the parcel tax roll. 3.2. Page 29 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 10 of 13 7.1.2.8 Reference Number 367 & 368 - Page 23 of 47 130 A&B Lagoon Rd The Collector advised the Panel that the complaint with respect to 130 A&B Lagoon Rd is on the grounds that there is an error or omission respecting the taxable area or the taxable frontage of a parcel. The Collector stated that the City does not agree with the complainant, and these parcels have been assigned development units in accordance with Bylaw 1437. That the complaint on page 23 of 47 be received and no adjustment be made to the parcel tax roll. 7.1.2.9 Reference Number 6-9 - Page 24-40 of 47 83, 85, 87 Milburn Dr, 3353 Anchorage Ave The Collector advised the Panel that the complaint with respect to 83, 85, 87 Milburn Dr, 3353 Anchorage Ave is on the grounds an exemption has been improperly allowed or disallowed. The complainant s written submission states that these parcels have prepaid sewer services by way of an agreement dated October 15, 1998. The complainant included a copy of the agreement with his submission. The City s position is that these parcels have not prepaid the local area service taxes. They may have made payments in respect of development or servicing agreements for the parcels, but those payments would be in addition to, not instead of, participation in the local area service That the complaint on pages 24-40 of 47 be received and no adjustment required to the parcel tax roll. 7.1.2.10 Reference Number 228 - Page 44 of 47 3163 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3163 Heatherbell Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. 3.2. Page 30 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 11 of 13 That the complaint on page 44 of 47 be received and no adjustment required to the parcel tax roll. 7.1.2.11 Reference Number 229 - Page 45 of 47 3167 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3167 Heatherbell Rd is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Collector stated that the City does not agree with the complainant as this parcel is taxable per Bylaw 1437, given that this parcel is within 50m of a functioning sewer main. That the complaint on page 45-40 of 47 be received and no adjustment required to the parcel tax roll. 7.1.2.12 Reference Number 366 - Page 46 of 47 Roll No 05120.002 The Collector advised the Panel that the complaint with respect to Roll No 05120.002 is on the grounds that there is an error or omission respecting the inclusion of a parcel. The City s position, as stated in the review of recommended corrections, is that this parcel was inadvertently included in the Colwood East sewer local area service parcel tax roll and should be removed. This parcel s correct civic street name is Latoria Rd, not Lagoon Rd. This parcel is included within the boundaries of the Colwood South local area service, not the Colwood East local area service. That the complaint on page 46 of 47 be received and no further adjustment be made to the Colwood East Roll regarding this parcel. 7.1.3 R. Royer 7.1.3.1 Reference Number 253 Roll Number 04822.000-3221 Heatherbell Rd The Collector advised the Panel that the complaint with respect to 3221 Heatherbell Rd is on the grounds that there is an error or omission respecting the taxable area or the taxable frontage of a parcel; an exemption has been improperly allowed or disallowed. 3.2. Page 31 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 12 of 13 The Complainant was not in attendance at the Panel hearing. The City advised that the written complaint made specific reference to whether this parcel is within 50m of the City s sewer line. The Collector stated that City staff had done a field measurement to the sewer main on Matilda Rd and determined that this parcel is 57m from that main. The complainant property owner was advised of this measurement. The representative of the Ridley family properties and the Ridley Development Corporation, with lands in the East and Main Sewer local area services, requested permission at the Colwood Main panel hearing to make submissions in relation to this complaint on the basis that this is a large parcel and its inclusion on the roll will have a significant effect on the taxes of other parcels on the roll. He was granted permission to make submissions and presented City staff with a plan showing a City sewer main in a statutory right of way well within 50m of the complainant s property. The City requested that the panel adjourn adjudication of this complaint to give the complainant the opportunity to respond to this evidence. That this item be adjourned to the Tuesday February 7th, 2012 Parcel Tax Hearing at 4:00 p.m. so that City Staff can invite Mr. Royer to attend the meeting to speak. 7.1.4 A. K. Martin 7.1.4.1 Reference Number 156 - Roll Number 4014.000-301 Milburn Dr The Collector advised the Panel that the complaint with respect to 301 Milburn Dr is on the grounds that there is an error or omission respecting the inclusion of a parcel. The complainant, A. Martin, stated it is not financially feasible to connect to the City s sewer line at this time. He argued that the sewer main that is within 50 metres of his property is not the sewer main that he would connect to, and that when and if a sewer main is available on Milburn Dr. that he would be able to connect at a much lesser cost. Until a main on Milburn Drive is constructed, he does not think he should have to pay the parcel tax for the service The City s position is that Bylaw 1437 directs that parcels within 50 metres of a sewer main, and within the local service area do have the opportunity to be served. While there may well be owners of parcels within the local area service that do not choose to physically connect to the sewer service, 301 Martin Dr is within 50m of a functioning sewer main, and has the opportunity to be serviced by the local area sewer service pursuant to s. 3(b) of Bylaw 1437 3.2. Page 32 of 51

Minutes of the January 30, 2012 Parcel Tax Roll Review Panel Hearing East Local Service Area - Page 13 of 13 That the request to reduce the taxable area from 4.7 development units to 0 development units be denied and the taxable area stay at 4.7 development units. 7.1.5 J. Farup 7.1.5.1 Reference (Entire East Roll) The Collector advised the Panel that the City s complaint with respect to the entire east roll is on the grounds that there is an error or omission respecting the inclusion of a parcel. The Collector advised the Panel that there was not significant information submitted to the City in order to process the complaint. That the complaint contains insufficient information or specifics for consideration by the Panel. That the complaint be received and that this item be adjourned to the Tuesday February 7 th Parcel Tax Hearing at 4:00pm so the complainant can make further submission. 8. Other Business Alan Goranson, 3376 Aloha, addressed the panel stating he was confused about the Parcel Tax letters he has received and asked for clarification of the phrase Development Potential and how this differs from the previous tax procedure. City Engineer explained that previously sewer debt was recovered by either a land value tax, a tax on the parcel s land assessed value per BCAA, or a parcel tax, based on the property s development potential. Previously land with a dwelling was considered more valuable than undeveloped land. Now all parcels are being assessed by the development potential. 9. Adjournment That further items to be addressed by the Panel be considered at the next Parcel Tax Roll Review Panel meeting to be held on Wednesday, February 1st 2012 4:00p.m. in the Council Chambers at Colwood City Hall, and that the meeting adjourn at 4:46 p.m. CERTIFIED CORRECT APPROVED AND CONFIRMED 3.2. Page 33 of 51

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CITY OF COLWOOD MINUTES OF THE PARCEL TAX ROLL REVIEW PANEL HEARING for the Colwood South Sewer Local Area Service Wednesday, February 1, 2012 at 4:00 p.m. Council Chambers, 3300 Wishart Road, Colwood BC PRESENT Panel Chair Panel Member Panel Member Carol Hamilton Judith Cullington Duncan Malcom ATTENDING Corporate Officer Clerk/Receptionist Clerk/Receptionist Pat VanBuskirk Megan Coulter Pat Taylor Appearing for City City Engineer Collector Michael Baxter Jenn Preston 1. CALL TO ORDER The Parcel Tax Roll Review Panel Hearing was called to order at 4:06p.m. 2. SWEARING-IN OF MEMBERS The three members of the Parcel Tax Roll Review Panel were sworn in by Corporate Officer Pat VanBuskirk and each member signed the required declaration pursuant to Section 204 of the Community Charter. 3. NOMINATIONS / ELECTION OF CHAIR PANEL MEMBER, DUNCAN MALCOM PANEL MEMBER, JUDITH CULLINGTON That Carol Hamilton be nominated as Chair. 4. APPROVAL OF THE AGENDA PANEL MEMBER, JUDITH CULLINGTON PANEL MEMBER, DUNCAN MALCOM That the agenda be approved as presented. 3.3. Page 35 of 51

Minutes of the February 1, 2012 Parcel Tax Roll Review Panel Hearing South Local Service Area - Page 2 of 3 5. JURISDICTION OF PANEL The Corporate Officer, Pat VanBuskirk, explained that this session is not a Council or committee meeting; it is a Parcel Tax Roll Review Panel hearing specific complaints. The public was advised that the Parcel Tax Roll Review Panel was established by Council, and that the Panel s role is to hear complaints about specific information related to parcels in the Parcel Tax Roll and to direct the Collector to make corrections as the Panel decides. The Corporate Officer further advised that the complaints to be heard by the Parcel Tax Roll Review Panel are governed by the Community Charter and that the grounds for complaint before the Panel with respect to either parcel tax roll may only be based on a ground as set out in the Community Charter. The Corporate Officer stated that the Panel may direct the correction of the parcel tax roll respecting any complaint based on these grounds. She explained that for a correction that would include a parcel on the roll that had not been included before, the Panel will not direct inclusion of that parcel until five days after a notice has been mailed to the owner of the parcel advising of its intention and the time and place set for the panel to give such direction. The public was advised that the need for an additional Parcel Tax Roll Review Panel Hearing or hearings will be determined later in the hearing and, if required, the date, time and place to reconvene will be set. The Corporate Officer then stated that the order in which the Panel will hear corrections and complaints: Collector recommendations; City complaints; and complaints from the property owners or their agents. The parcel tax roll for the Royal Bay local service area was addressed first. 6. PRESENTATION BY COLLECTOR: 6.1 Colwood South Sewer Local Area Service 6.1.1 Review of corrections made by the Collector The Collector, Jenn Preston, summarized the corrections and intended corrections made to the 2012 Colwood South Parcel Tax Roll. The Collector stated that reference 99 (roll number 04734.817, 488 Briarwood Lane) was a complete duplication of Ref 98 and had been removed from the Colwood South Parcel Tax Roll. PANEL MEMBER, JUDITH CULLINGTON PANEL MEMBER, DUNCAN MALCOM 3.3. Page 36 of 51

Minutes of the February 1, 2012 Parcel Tax Roll Review Panel Hearing South Local Service Area - Page 3 of 3 That reference 99 (roll number 04734.817, 488 Briarwood Lane) be removed from the Parcel Tax Roll entirely. CARRIED The Collector stated that she intends to add roll number 05120.002, 595 Latoria Rd, to the Colwood South Parcel Tax Roll, as Reference 713. This parcel was inadvertently included in the Colwood East Parcel Tax Roll (reference 366) and the Collector received direction on 2012.01.30 to remove this parcel from the Colwood East Roll. The Collector stated she was seeking direction to send a letter of intent to the owner of this parcel, indicating inclusion in the Colwood South Parcel Tax Roll and that the owners are welcome to speak to this, indicating 4pm on February 7, 2012 as the next hearing for the owners to address this inclusion. PANEL MEMBER, JUDITH CULLINGTON PANEL MEMBER, DUNCAN MALCOM That a Letter of Intent be sent to the owners indicating the Panel s intention to include Roll Number 05120.002, 595 Latoria, on the Colwood South Parcel Tax Roll as Reference 713. 7. PRESENTATION OF COMPLAINTS: 7.1 Colwood South Sewer Local Area Service Parcel Tax Roll 7.1.1. No complaints received 8. Other Business There was no other business presented. 9. Adjournment PANEL MEMBER, DUNCAN MALCOM PANEL MEMBER, JUDITH CULLINGTON That further items to be addressed by the Panel be considered at the next Parcel Tax Roll Review Panel meeting to be held on Tuesday February 7, 2012 at 4:00p.m. in the Council Chambers at Colwood City Hall, and that the meeting adjourned at 4:11p.m. CERTIFIED CORRECT APPROVED AND CONFIRMED 3.3. Page 37 of 51

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4.1.1 Page 39 of 51 COLWOOD MAIN & SOUTH SEWER LOCAL AREA SERVICE PARCEL TAX ROLL SUMMARY OF CORRECTIONS AS AT 2012.02.07. Purpose: To summarize all changes made to the 2012 Colwood Main and South Parcel Tax Roll, following the issuance of a letter of intent to each of the parcels homeowners. These changes are reflected on the parcel tax roll presented to the Parcel Tax Panel at tonight's hearing. Pursuant to section 203(2) of the Community Charter, the collector may correct errors on the parcel tax roll at any time before the roll is authenticated under section 206. The Collector is looking for a motion from the Panel accepting these changes. REFERENCE ROLL ROLL NO. 159 COLWOOD MAIN PARCEL TAX ROLL CIVIC - APT. NO. CIVIC - STREE T NO. CIVIC - STREET NAME LEGAL DESCRIPTION OWNER 1 OWNER 2 DEVELOPMENT UNITS 04015.030 3362 Hatley Drive Lot 1, Plan VIP21768, Section 3RIDLEY EILEEN V RIDLEY HERBERT R 9.4 DESCRIPTION The Collector received direction from the Panel on 2012.01.27 to issue a notice of intent to the homeowners of this parcel, notifying them that the Panel intends to increase the development unit assignment from 4.70 to 9.40, consistent with Bylaw 1437 and this parcel's taxable area on the Colwood East parcel tax toll. This notice was issued on 2012.01.30. 713 COLWOOD SOUTH PARCEL TAX ROLL 5120.002 595 Latoria Road Lot A, Plan EPP13059, Section LATORIA PROPERTIES LTD 481.28 The Collector received direction from the Panel on 2012.02.01 to issue a notice of intent to the homeowners of this parcel, notifying them that the Panel intends to include this parcel on the Colwood South parcel tax roll. This parcel was inadvertently included in the Colwood East parcel tax roll (reference 366) and the Collector received direction on 2012.01.30 to remove this parcel from the Colwood East roll. This notice was issued on 2012.02.02. Page 1 of 1

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Property Identification a. Reference No (2012 Roll) 293 b. Roll No 4851.015 c. Legal Lot 2, Plan VIP82829, LEASED, Esquimalt, d. Address Anchorage? e. Owner (last known) 2. Complainant Arnold Rossander 250 478 8503 3. Owner of property NO 4. Agent NO 5. Complaint delivery address 211 Portsmouth Drive V8C 1R8 6. Complaint This property should be assessed Population Equivalent Units 7. (Argument for ) Grounds for Complaint. 1. This property is on the 2011 Lagoon Authenticated roll. 2. This property has sewer service, 3. There are bathrooms and kitchen facilities in the building on this property 4. This land is leased by the City, for 10-15 years @ $1.00 per year to the Aquattro Development Company. 5. These sewer facilities should be charged for the capital debt incurred AND the annual sewer operating charges 6. The fact that the land has been leased does not mean that the lessee should not pay the utilities to and for this land and building. Page 15 of 47 5.2.2 Page 45 of 51

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