BRITISH COLUMBIA Ss . ASSESSMENT AUTHORITY
a ~ ;
E Coquitlam Assessawent Oll.ca
#410 Poco Place
2755 Loughaed Highway
Port Ciquitlam, B.C,
V38 579

Telaptione (604) 464-4421

May 14th, 1986 FILE: T-1680

Mrs. Pat Healy

School District #43 (Coquitlam)
550 Poirier Street

Coquitlam, 5.C. V3J 6A7

Dear Mrs. Healy:

Thank you for your letter of May 1, 1986 indicating school facilities
rented for the 1985-86 school year.

Recent changes in the Municipal Act allow Municipal Councils to exempt
occupiers of school property 4£ the individual occupiers are non-profit
organizations. However, this exemption may only be granted if a request
is made to the appropriate Municipal Council by the party involved. The
Municipal Council must then pass a by-law prior to August 3lst to give
effect to any exemption. If these requirements are not met, a lessee

or tenant may appear on the assessment roll as an occupier of school
property and would be liable for property tax for the space they actually
occupy. .

For the benefit of those non-profit organizations who will be renting
school board property for the 1986-1987 school year, a request by the
individual organizations to the respective municipal clerks for consid-
eration of exemption should be made. When applications to lease School
Board properties are received by your department, would it be possible
for your staff to advise those individuals involved of the possible
lirhility to taxation and advise them to send a letter to the specific
municipal clerk requesting they be exempted.

As the exemption by-law must be passed by Council prior to August 31st
of a given year, applications should be made to the municipal clerks
prior to July 31st. I have enclosed a sample format of a letter that
may be followed when application is made by the individual lessee to

the Municipal Clerk.

Copy: 5.0. Mactlud
DE. Fraser

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