Town of View Royal Bylaw No. 905: Tax Exemption for Church Halls and Church Land

TOWN OF VIEW ROYAL BYLAW NO. 905

A BYLAW TO PROVIDE TAX EXEMPTION FOR CHURCH HALLS AND CHURCH LAND

WHEREAS Section 220(1)(h) of the Community Charter provides that a building set apart for public worship, and the land on which the building stands, if title to the land is registered in the name of the religious organization using the building, trustees for the use of that organization, or a religious organization granting a lease of the building and land to be used solely for public worship, is exempt from taxation;

AND WHEREAS Section 224(1) of the Community Charter provides that council may, by bylaw, exempt land or improvements or both;

AND WHEREAS Section 224(2)(f) of the Community Charter provides that tax exemptions may be provided for in relation to property that is exempt under section 220(1)(h) [buildings for public worship], an area of land surrounding the exempt building, a hall that the council considers is necessary to the exempt building and the land on which the hall stands, and an area of land surrounding a hall that is exempt;

AND WHEREAS Section 224(5) of the Community Charter provides that Subsections (4)(a) term of exemption and (b) notice of proposed bylaw do not apply in relation to exemptions under subsection (2)(f);

AND WHEREAS Section 129(2)(f) of the School Act provides that real property exempted from taxation under Section 224 of 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. The following properties are hereby declared exempt from taxation for the years 2015 to 2024 inclusive, pursuant to Sections 220(1)(h) and 224(2)(f) of the Community Charter:

   (a) Redeemed Christian Church of God property, legally described as Lot A, Block 9, Plan 1688, Section 8, L.D. 21 Esquimalt, PID 017-583-683, the buildings and structures thereon;

   (b) St. Columba Church property, legally described as Lot 1, Plan 45466, Section 9, L.D. 21 Esquimalt, PID 008-192-952, the buildings and structures thereon.

2. This Bylaw may be cited for all purposes as "Tax Exemption Bylaw (Church Halls and Church Land) No. 905, 2014."

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ADOPTED BY COUNCIL, SIGNED BY THE MAYOR AND THE CLERK AND SEALED WITH THE SEAL OF THE TOWN OF VIEW ROYAL THIS

MAYOR

CLERK