Town of View Royal Bylaw No. 814: Tax Exemption for Community Halls (Reference)

BYLAW NO. 814

A BYLAW TO PROVIDE TAX EXEMPTION FOR COMMUNITY HALLS

WHEREAS Section 224(2)(a) of the Community Charter provides that council may, by bylaw, exempt from taxation land or improvements, or both, that are owned or held by a charitable, philanthropic or other not for profit corporation and that the council considers are used for a purpose that is directly related to the purposes of the corporation;

AND WHEREAS Section 224(4) of the Community Charter requires that the term of the exemption, which may not be longer than 10 years, must be established;

AND WHEREAS the School Act provides that real property exempted from taxation under the Community Charter is exempted from taxation for school purposes;

NOW THEREFORE the Municipal Council of the Town of View Royal, in open meeting assembled, enacts as follows:

1. This Bylaw may be cited for all purposes as "Tax Exemption Bylaw (Community Halls) No. 814, 2011".

2. The following properties are hereby declared exempt from taxation for the years 2012 to 2022 inclusive, pursuant to Section 224(2)(a) of the Community Charter:

   (a) Property Identifier: PID 000-665-541; Lot 7, Block 8, Plan VIP1688, Section 27 PID 000-665-550; Lot 7, Block 8, Plan VIP1688, Section 27 Roll Number: 401-04399.010 Exception: Excluded from the permissive tax exemption is 1,100 square feet of the Hall leased to a for-profit organization. Owner: View Royal Ratepayers and Community Association.

READ A FIRST TIME THIS 4th DAY OF OCTOBER, 2011.

READ A SECOND TIME THIS 4th DAY OF OCTOBER, 2011.

READ A THIRD TIME THIS 4th DAY OF OCTOBER, 2011.

ADOPTED BY COUNCIL, SIGNED BY THE MAYOR AND THE CLERK AND SEALED WITH THE SEAL OF THE TOWN OF VIEW ROYAL THIS 18th DAY OF OCTOBER, 2011.

MAYOR

CLERK