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BRITISH COLUMBIA % | ASSESSMENT AUTHORITY

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#410 Poco Pluce

ewes Port Coquitlam, 8.C.
ne V3B 5Y9

Telephone (604) 464-442

May iécth, 1986 FILE; T-1680

Mes. Fat Healy

School Biseriet #43 (Coquitlam)
§§0 Poisier Street

Coquitlam, B.C. V3J 6A7

Hear Mrs. Healy:

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

Recent changes in the Municipal Act allow Municipal Councils to exempt
eccupiers of schecl property if the individual eccupilers are non-profit
organizations. However, tais exemption may only be granted if a request.
ig made to the appropriate Municipal Council by the party involved. The
Munieipsl Council muse then pags a by=-Law prior to August 3lst to give.
effect to any exemption. If these requirements are not met, 4 lessee

er tenant may appear on the assessment coll ag an oceupler of school
property and would be liable for “property tax for the space they actually

occupy. .

For the benefiz of those non-profit organizations whe will be renting
sehool 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
Beard properties are received by your department, would it be pessible
for your staff to advise these individuals involved of the possible
iiabilicy to taxation and advise them to send a letter te the specific
mmicipal clerk requesting they be exempted.

As the exemption by-law must be passed by Council prior to August 3ist
of a given year, applications should be made to the municipal clerks

prior to July Z3ist. i have enclosed a sample format ef a letter that
nay be followed when application is made by ehe individual lessee to

the Municipal Clerk.

Cory. 3.0. Mactlaud

TE. Fraser
49

Coquitlam Assessment C

2755 Lougheed Highway