PER ACRE AND PER CAPITA COMPARISON

TAX COMPARISON OF MOBILE ECME TO CONVENTIONAL

$r
8 . . HOBILE CMB = NEW (NET TAX) I~ YEAR oney
i School and General must be permanently
The Mobile Home in order to be taxed for 7 5.6 per acre x 2103.39 _ LAB E HE = $96.06 per cape
Tfixed to a foundation. \ :
affixe 20° 5.6 per acre x $264 = $1479 2 2.8x 516 = $94.32 per capite
Eyrothetical Mobile Home

Three bedrocm . :
Me bath

N
CONDIMINIUM (NEW) .
12'xéG" = 720 scuare feet

aS
16 per acre x $317.66 = $5082 ¢ 3.5 %16 = §90.75 per capitan
2 foot concrete block foundation

N STANDARD DEVELOPYENT
FND $ 500 . 4.5 per acre x $465 = $2092 2 365 %4.5 = $132.82 per capita
Averoge Trailer $8100 :
Taxable Improvement $8600 x 35% x 75% x 82 Mill . $185.07 NOTES .
' $103.32 -
Land . 84500 x 28% x 100% x 82 Mill . : It should be noted that the following depreciation rate has been established:
Total Gross = - $288.39 ’ .
$285.00 : .
Less Grant = Ette.00 DEPRECTATICN
NET TAXES - = $103.39
YEARS CLD \ : Age in Years .ecssesees 1 2 3 4 5 6 ?
on $8 92,49 : -
Toxable Inprovenent $8600 x 35% x 75% x 50% x 82 Mille 9 1210" Wide sevevveesee 15% 258 30% 35K MOS” Sox
Land . $4500 x 284 x 100% x 82 Mill == 810332 | °
Total dross rt $195.81 . 20'O" & 2htO" Wide 66. 5% 10% ss 18% 21% -23¢ 258
Lesa Grant 5 $185.00 Note: Accrued depreciation as shown in above schedule reflects
AXES $ 10,82 normal physical depreciation and functional obsolescence. . .
NET T = c.f Tt is an averare for all grades of mobile nones in the
reams "LE WIDE (Nw) respective widths listed,
EYFOTHETICAL DOUSLE WIDE . ' After 7 years the “double-wides" should depreciate at about
20'x36" = 1120 square feet $15970 2% per year up to a maxinum of 40% overall,
. . Cbserved condition of the home and the lecal 6upply and dezand
FND 3.500 n n of
. bie Teprovenent $16070 x 35% x 75% x 82 Mild - $345.87 may result in variations from the nora.
‘axa
Land $ 4500 x 28% x 100% x 82 Mi21 =) $03.32
Total Grose = $449.19 . It. should also been drawn to your attention that if the mobile home is removable
Lees Grant ® $185.00 from the site it is not taxable, . .
NET TAXES bad $264.19 In view of the foregoing information I would propose adoption of the following
. resolution:
Continued...

"WHEREAS mobile homes do Not pay

their share of school taxes;

NOW THEREFORE be it resolved that the
will not allow the creation or extensi
the Municipal Act is amended to allow

menber municipalities of School District #43
on of mobile home sites until such time as
fair taxation of mobile hones,"

An excerpt from the Decenbde

r 6, 1971 issue of the Union of British Columbia
Municipalities Newsletter d

ealing with mobile homes is attached for information,

d