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RATION OF THE CITY ue PORT COQUITLAM
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B. Kirk, DATE: August 06, 1986
City Administrator.

FROM: Administration Committee.

SUBJECT: Applications for Tax Exemption.

That the City maintain its pelicy of not granting tax relief to charicable
and non-profit organizations.

BACKGROUND & COMMENTS ;

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The B.C. Assessment Authority has determined that School Board property
which, In the past has always been tax exempt, is taxable when it is leased
to other parties. As a result, some groups which have previously net bean
charged property taxes will be charged effective in 1987.

Some of these groups and the estimated taxes are:

Simon Fraser Society for Mentally Handicapped for child care $1,700.00
center at Cedar Drive Elementary

PoCs Happy Times Preschool for preschool at James Park Elen. $ 775.00

O£ the two groups mentioned above, the first one leases land from School
District 43 and has their own buildings, the other leases a room in the
school.

We have also received an application for exemption from a greup operating

a preschool at Mary Hill Elementary but that group has crossed out the words

“non-profit” from their application, in which case wa cannot grant an
exemption.

There may be other groups which I am not aware of at this time.

Council has the authority under section 400 of the Muncipal Act to exempt
these properties from taxation, to do se requires a by-law passed with a
two-thirds majority. A by-law authorizing an exemption for 1987 mus be

passed by August 31, 1986.

Attached is some correspondance from the Assessment Authority as well as
copies of the applications from the three groups.

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Je Maitland

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Attachments

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