HomeMy WebLinkAbout2010-128THE CORPORATION OF THE .MUNICIPALITY OF CLARINGTON
BY-LAW NUMBER 2010-128
Being a By-Law to provide an exemption from property taxation
(excluding local improvements and education taxes)
to Branch 178 of the Royal Canadian Legion
for the property taxation years 2010 to 2020, commencing January 1, 2010
and to repeal By-law 2001-044
WHEREAS the Assessment Act R.S.O. 1990, CHAPTER A.31 provides the following:
"Exemption for land used by veteran
6.1 (1) Land that is used and occupied as a memorial home, clubhouse or athletic
grounds, by persons who served in the armed forces of His or Ner Majesty or an ally
of His or Her Majesty in any war is exempted from taxation in the circumstances and
to the extent described in this section. 2006, c.33, Sched A, s7.
Land in municipalities
(2) The council of a local or upper tier municipality, as the case maybe may pass by-
laws exempting land described in subsection (1) from taxation for its purposes on
such conditions as maybe set out in the by-laws. 2007, c.7, Sched. 1, s.1 (1).
Restrictions
(3) An exemption under subsection (2) must not exceed 10 years but maybe
renewed at any time during the last year of the exemption. 2006, c.33, Sched. A, s. 7.
Exception
(4) An exemption under subsection (2) does not affect the obligation to pay fees or
charges that have priority lien status. 2006, c. 33, Sched. A. s.7"
AND WHEREAS, Council accepted the recommendation at the General Purpose and
Committee Meeting of September 27, 2010, to exempt the Municipality of Clarington's
portion of the property taxation (excluding local improvements and educations taxes) of
Branch 178 of the Royal Canadian Legion.
NOW THERFORE, Be It Enacted and It Is Enacted, as a By-Law of the Corporation of the
Municipality of Clarington as follows:
1. THAT the Treasurer be authorized to exempt the local portion of property
taxes on property owned by Branch 178 of the Royal Canadian Legion;
THAT the Regional Municipality of Durham be requested to exempt the
upper tier portion of property taxes, pursuant to Regional Report #2001-F-
16.
THAT if the property is sold or leased during the time that this by-law is in
effect, the property exemption ends when title is transferred or when the
lease agreement comes into effect.
4. THAT if the property changes from a memorial home, clubhouse or athletic
grounds by persons who served in the armed forces of His or Her majesty
allies in any war, the property tax exemption ends when the use changes.
5. THAT By-law 2001-044 is hereby repealed.
6. THAT this By-law shall come into force and take effect October 4, 2010.
By-law read a first time and second time this 4th day of October 2010.
By-law read a third and final time this 4th day of October 2010.
-Municipal Clerk