STAFF REPORT TO COUNCIL
|
|
- Kerrie Wood
- 5 years ago
- Views:
Transcription
1 STAFF REPORT TO COUNCIL Date: Monday, August 29, 2016 To: Chief Administrative Officer From: Louise Kaiser, Deputy Director of Finance Subject: Permissive Tax Exemption Bylaw 1156, Amendment Bylaw 1193, 2016 RECOMMENDATION THAT Council amend the Permissive Tax Exemption Policy as presented in the Deputy Director of Finance s report dated August 29, 2016; AND THAT Permissive Tax Exemption Bylaw 1156, 2014, Amendment Bylaw 1193, 2016 be read the first, second and third time. PURPOSE For Council to consider permissive tax exemption for the Sparwood Treehouse Daycare and the Royal Canadian Legion property (except the portion of the building that comprises the bar area) for the tax years 2017 to 2024 inclusive. BACKGROUND 1) Sparwood Treehouse Daycare The Sparwood Treehouse Daycare was previously considered exempt from property tax based on the lease agreement between the School District No. 5., Southeast Kootenay (SD5) and the District of Sparwood. Under the new lease agreement between SD5 and Teck, in order to benefit from continued tax exemption, Sparwood Treehouse Daycare needs to be exempted via the District s Permissive Tax Exemption Bylaw under Section 224(2)(a). 2) Royal Canadian Legion At the June 29, 2015 Committee of the Whole meeting, Council requested that staff explore tax relief options for the Royal Canadian Legion. It has been deemed that the most effective and equitable manner to exempt the Legion building from taxes is via a permissive tax exemption under Section 224(2)(a). The most recent letter of request from the Royal Canadian Legion is attached (Attachment 1). While it is eligible for a permissive tax exemption under the Community Charter, it doesn t qualify for a permissive tax exemption under the District s current Permissive Tax Exemption policy. It is proposed that the Permissive Tax Policy be amended to permit this exemption and is presented for approval (Attachment 2). INTERNAL CIRCULATION N/A
2 LEGAL/STATUTORY AUTHORITY Community Charter, Section 137 authorizes Council to amend a bylaw. Community Charter, Section 224 Permissive Exemptions. Council may provide exemptions for certain properties for up to ten years. The current bylaw was established for ten years and expires in This amendment provides tax exemption to the Legion for the remaining eight years of this bylaw. Community Charter, Section 260 authorizes Council to establish bylaws for the purposes of enforcing bylaws of the municipality. LEGAL/STATUTORY PROCEDURAL REQUIREMENTS Community Charter, Section 227 requires public notice including advertisement in two consecutive issues of the Free Press. Community Charter, Section 135 requires that a bylaw be given three readings prior to adoption by Council and allows Council to give up to three readings at one meeting. However, there must be at least one day between third reading and adoption. COMPLIANCE WITH CORPORATE STRATEGIES & POLICIES Corporate Strategic Plan GOAL: 3. An active, involved and healthy community o Objective: 3.2 To support increased access to diverse community services for all residents. FINANCIAL / BUDGETARY CONSIDERATIONS General property tax revenue foregone by providing permissive tax exemption to the Sparwood Treehouse Daycare in 2017 would be approximately $946. Note that this property was previously exempt under the former lease between the District and Teck so there is no change from prior years. General property tax revenue foregone by providing permissive tax exemption to the Royal Canadian Legion Club in 2017 would be approximately $853. In addition to relief from District taxes, the property would also receive tax relief from other taxing authorities. Property tax exemptions only apply to property taxes and do not apply to parcel taxes or user fees. PERSONNEL IMPLICATIONS NIL
3 EXTERNAL AGENCY / PUBLIC COMMENTS The public notice will be published in the September 22 and September 29, 2016 issues of the Free Press (Attachment 3). Public comments received will be provided to Council. The proposed bylaw is scheduled for the first three readings at the Regular Meeting of Council on September 19, 2016 with adoption on October 3, In order to be effective for the 2017 tax year, BC Assessment Authority must receive a certified copy of the adopted Bylaw by October 31, COMMUNICATION CONSIDERATIONS The Sparwood Treehouse Daycare and Royal Canadian Legion will be notified of Council s decision with respect to tax exemption. The Permissive Tax Bylaw must be adopted by Council and submitted to BC Assessment by October 31 in the year prior to the year in which the exemptions are to take effect. OPTIONS 1. That Council approve the amendments to the Permissive Tax Policy and give first, second and third reading to the Permissive Tax Exemption Bylaw 1156, 2014, Amendment Bylaw 1193, Deny the request for Permissive Tax Exemption from the Sparwood Treehouse Daycare and Royal Canadian Legion. CONCLUSION Staff is recommending Option #1. Respectfully submitted, Louise Kaiser, Deputy Director of Finance CAO s initials and comments: Terry Melcer Digitally signed by Terry Melcer DN: cn=terry Melcer, o=district of Sparwood, ou=chief Administrative Officer, =tmelcer@sparwood.ca, c=ca Date: :26:19-06'00' Attachments: Attachment 1 Letter from the Royal Canadian Legion Attachment 2 Proposed Permissive Tax Exemption Policy Attachment 3 Notice of Permissive Tax Exemption
4 NOTICE OF PERMISSIVE TAX EXEMPTION BYLAW Take Notice, that Council of the District of Sparwood will be considering Permissive Tax Exemption Bylaw 1156, 2014, Amendment Bylaw 1193, 2016 to exempt additional properties from taxation in accordance with Section 224 of the Community Charter. This Bylaw is scheduled to receive three readings at the Regular Council Meeting of Monday, September 19, 2016 at 7:00 pm and be adopted at the Regular Council Meeting, of Monday, October 3, 2016 at 1:00 p.m. in the Council Chambers. Details of the additional exemptions, for eight years from 2017 to 2024, is as follows: Folio Address Type of Exemption Estimated General Portion of Tax Exempted Pine Avenue Section 224 (2)(a) $ 946 $ 974 $1,003 Sparwood Treehouse Daycare Centennial Square Section 224 (2)(a) $ 853 $ 879 $ 905 Royal Canadian Legion Club (except the portion that comprises the bar area) A copy of the proposed Bylaw and related documentation may be inspected at the District of Sparwood Municipal Office, 136 Spruce Avenue, Sparwood, BC during regular business hours of Monday to Friday, 8:30 am 4:00 pm, excluding statutory holidays. Michele Schalekamp Director of Finance
5 DISTRICT OF SPARWOOD BYLAW 1193 A Bylaw to amend Permissive Tax Exemption Bylaw 1156, WHEREAS Council has adopted Permissive Tax Exemption Bylaw 1156, 2014; AND WHEREAS Council has deemed it appropriate to amend Bylaw 1156, 2014 to exempt the Sparwood Treehouse Daycare and a portion of the Royal Canadian Legion property from property taxes; NOW THEREFORE the Council of the District of Sparwood in open meeting assembled enacts as follows: 1. This bylaw may be cited as Permissive Tax Exemption Bylaw 1156, 2014, Amendment Bylaw 1193, That Permissive Tax Exemption Bylaw 1156, 2014, be amended by inserting the following new section after Section 6 and renumbering the remaining section: 7. The following properties are hereby exempted from taxation pursuant to Section 224 (2) of the Community Charter for the calendar years : (a) Lot A District Lot 4589, Kootenay District, Plan 19215, owned by BOARD OF SCHOOL TRUSTEES SCHOOL DISTRICT #5 (SE) (Folio Sparwood Treehouse Daycare only). (b) District Lot 4589, Kootenay District, Plan NEP7008, owned by ROYAL CANADIAN LEGION MICHEL NATAL (Folio ) for 42% of Class 6 property with full exemption for the Class 8 property. READ A FIRST TIME THIS DAY OF 2016 READ A SECOND TIME THIS DAY OF 2016 READ A THIRD TIME THIS DAY OF 2016 Notice advertised in the Free Press on the and day of, 2016, the District s website and Notice Board on the day of, ADOPTED BY COUNCIL THIS DAY OF 2016 Mayor Corporate Officer Permissive Tax Exemption Bylaw 1156, Amendment Bylaw 1193, 2016 Page 1 of 1
READ A FIRST TIME this 2" day of February 2015
THE CORPORATION OF THE VILLAGE OF LUMBY BYLAW No. 765, 2015 A BYLAW TO ADOPT THE FINANCIAL PLAN FOR THE YEARS 2015-2019 WHEREAS in accordance with the provisions of the Community Charter Council is required
More information2017 Permissive Tax Exemption Bylaw No. 4916, 2016
District of West Vancouver 2017 Permissive Tax Exemption Bylaw No. 4916, 2016 Effective Date: October 17, 2016 District of West Vancouver 2017 Permissive Tax Exemption Bylaw No. 4916, 2016 Table of Contents
More informationCITY OF WEST KELOWNA BYLAW NO. 0252
CITY OF WEST KELOWNA BYLAW NO. 0252 A BYLAW TO ESTABLISH THE TAX RATES UPON REAL PROPERTY FOR THE CITY OF WEST KELOWNA AND TO PROVIDE FOR THE PAYMENT OF TAXES FOR THE YEAR 2018 WHEREAS the Council shall,
More informationSPECIAL MEETING OF CITY COUNCIL CITY HALL, A STREET, DAWSON CREEK WEDNESDAY, JANUARY 13, 2016 AT 2:00 PM. AGENDA
SPECIAL MEETING OF CITY COUNCIL CITY HALL, 10105 12A STREET, DAWSON CREEK WEDNESDAY, JANUARY 13, 2016 AT 2:00 PM. Page AGENDA 1. CALL TO ORDER 2. NEW/COUNCILLOR BUSINESS 3. BYLAWS 2-7 3.1 Report No. 16-006
More informationDISTRICT OF LAKE COUNTRY
DISTRICT OF LAKE COUNTRY REPORT TO COUNCIL MEETING TYPE AND DATE: REGULAR MEETING SEPTEMBER 3, 2013 FROM: FINANCIAL SERVICES MANAGER SUBJECT: PERMISSIVE TAX EXEMPTION RENEWALS FILE #: ISSUE/PURPOSE: Adoption
More informationRESOLVED THAT: ALL FORMER POLICIES AND PRACTICES RELATING TO THIS MATTER BE RESCINDED AND THE FOLLOWING POLICY ADOPTED: TABLE OF CONTENTS
POLICY MANUAL DEPARTMENT: SUBJECT: FINANCE RESERVES AND SURPLUS DATE OF RESOLUTION: JANUARY 14, 2013 RESOLVED THAT: ALL FORMER POLICIES AND PRACTICES RELATING TO THIS MATTER BE RESCINDED AND THE FOLLOWING
More informationCITY OF NANAIMO BYLAW NO. 7167
CITY OF NANAIMO BYLAW NO. 7167 A BYLAW TO FIX THE TAX RATES UPON REAL PROPERTY IN THE CITY OF NANAIMO AND TO PROVIDE FOR THE PAYMENT OF TAXES FOR THE YEAR 2013 WHEREAS the Council shall, pursuant to Section
More informationCITY CENTRE AREA TRANSITIONAL TAX EXEMPTION
CITY OF RICHMOND CITY CENTRE AREA TRANSITIONAL TAX EXEMPTION BYLAW NO. 8776 EFFECTIVE DATE July 25, 2011 Bylaw 8776 CITY CENTRE AREA TRANSITIONAL TAX EXEMPTION BYLAW NO. 8776 WHEREAS the 2011 Municipalities
More informationDISTRICT OF LAKE COUNTRY BYLAW 853 A BYLAW TO ESTABLISH A REVITALIZATION TAX EXEMPTION PROGRAM ALONG MAIN STREET
DISTRICT OF LAKE COUNTRY BYLAW 853 A BYLAW TO ESTABLISH A REVITALIZATION TAX EXEMPTION PROGRAM ALONG MAIN STREET WHEREAS Council wishes to establish a revitalization tax exemption program along Main Street
More informationaregional District incorporated pursuant to Letters Patent (hereinafter referred to as RDEK")
ELK VALLEY PROPERTY TAX SHARING AGREEMENT THIS AGREEMENT dated for Reference this 315 day of March, 2008. BETWEEN: THE DISTRICTOF ELKFORD a municipalityincorporated pursuant to Letters Patent (hereinafter
More informationAGENDA FOR THE REGULAR MEETING OF COUNCIL TO BE HELD MONDAY, APRIL 9, :30 p.m. EMERGENCY SERVICES BUILDING TH AVENUE NW
AGENDA FOR THE REGULAR MEETING OF COUNCIL TO BE HELD MONDAY, APRIL 9, 2018 6:30 p.m. EMERGENCY SERVICES BUILDING 300-8 TH AVENUE NW CALL TO ORDER INTRODUCTION OF LATE ITEMS a) b) A. AGENDA APPROVAL Pg.1-5
More informationTOWN OF HIGH LEVEL SPECIAL COUNCIL MEETING. Monday, May 15 th, :00 p.m.
TOWN OF HIGH LEVEL SPECIAL COUNCIL MEETING Monday, May 15 th, 2017 7:00 p.m. "We will strive to improve our community's quality of life by providing a safe, sustainable environment through planning, communication
More informationLocal Area Service Lane Paving Construction Bylaw No. 4936, 2017
District of West Vancouver Local Area Service Lane Paving Construction Bylaw No. 4936, 2017 (1458-1494 Kings Avenue and 1457-1493 Jefferson Avenue) Effective Date: May 1, 2017 District of West Vancouver
More informationDISTRICT OF SPARWOOD Statement of Financial Information for 2015
DISTRICT OF SPARWOOD Statement of Financial Information for 2015 (As required by the Financial Information Act) Page Financial Information Act Approval 2 Management Report See page 1 of the Financial Statements
More informationREQUEST FOR TAX REBATE FOR REGISTERED CHARITABLE ORGANIZATIONS
County of Brant 519-449-2451 Fax: 519-449-2454 1-888-25-2297 www.brant.ca Taxation Division 26 Park Ave P.O. Box 16 Burford ON, NE 1A REQUEST FOR TAX REBATE FOR REGISTERED CHARITABLE ORGANIZATIONS Bring
More informationPeace River Regional District REPORT. To: Chair and Directors Date: June 1, 2017
Peace River Regional District REPORT B-1 a) To: Chair and Directors Date: June 1, 2017 From: Tyra Henderson, Corporate Officer Subject: Tate Creek Community Centre Service Establishment RECOMMENDATION(S):
More informationINTER-MUNICIPAL BUSINESS LICENCE
CITY OF RICHMOND INTER-MUNICIPAL BUSINESS LICENCE BYLAW NO. 9040 EFFECTIVE DATE July 22, 2013 AMENDMENT BYLAW EFFECTIVE DATE Bylaw 9047 October 28, 2013 Bylaw 9040 INTER-MUNICIPAL BUSINESS LICENCE BYLAW
More informationREPORT TO THE CHIEF ADMINISTRATIVE OFFICER FROM THE DEVELOPMENT AND ENGINEERING SERVICES DEPARTMENT
REPORT TO THE CHIEF ADMINISTRATIVE OFFICER FROM THE DEVELOPMENT AND ENGINEERING SERVICES DEPARTMENT ON May, 204 REVIEW OF CITY CENTRE REVITALIZATION TAX EXEMPTION BYLAW NO. 22-4-5 AND NORTH SHORE REVITALIZATION
More informationCITY OF SPRUCE GROVE BYLAW C BUSINESS LICENCE BYLAW
CITY OF SPRUCE GROVE BYLAW C-975-16 BUSINESS LICENCE BYLAW WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c.m-26, a municipality shall provide for the licensing, regulation and control
More information2. ADOPTION OF AGENDA Resolution: That the October 13, 2015 Village of Chase Regular Council meeting agenda be adopted as presented.
AGENDA Regular Meeting of the Council of the Village of Chase Council Chamber at the Village Office at 826 Okanagan Avenue on Tuesday, October 13, 2015 immediately following the 4:00 p.m. Public Hearing
More informationCITY OF PITT MEADOWS COUNCIL REPORT
RECOMMENDATIONS: THAT Council: CITY OF PITT MEADOWS To: Chief Administrative Officer File No: 05-1900-03/15 From: Director of Finance & Bylaw/Policy No: Facilities Date: April 13, 2015 Bylaw No. 2687,
More informationREGULAR MEETING OF COUNCIL MINUTES
REGULAR MEETING OF COUNCIL MINUTES MONDAY, NOVEMBER 14, 2016 7:00 p.m. 30 Honour House Court - Council Chambers Members Present: Mayor Ann Seamans Deputy Mayor Cecile Cassista Councillor Lana Hansen Councillor
More informationTHE CITY OF SPRUCE GROVE BYLAW C OFF-SITE LEVY BYLAW
THE CITY OF SPRUCE GROVE BYLAW C-1040-18 OFF-SITE LEVY BYLAW WHEREAS, pursuant to the Municipal Government Act, R.S.A., 2000, c.m-26, Section 648 of the Municipal Government Act allows Council to pass
More informationBYLAW NO REVITALIZATION TAX EXEMPTION (GREEN POWER FACILITIES) BYLAW A BYLAW OF THE CITY OF VICTORIA
BYLAW NO. 09-040 REVITALIZATION TAX EXEMPTION (GREEN POWER FACILITIES) BYLAW A BYLAW OF THE CITY OF VICTORIA The purpose of this Bylaw is to establish a revitalization tax exemption program to encourage
More informationINTER-MUNICIPAL BUSINESS LICENCE AGREEMENT
CITY OF RICHMOND INTER-MUNICIPAL BUSINESS LICENCE AGREEMENT BYLAW NO. 9493 EFFECTIVE DATE December 14, 2015 Bylaw 9493 Inter-municipal Business Licence Agreement Bylaw No. 9493 A By-law to enter into an
More informationCITY OF POWELL RIVER SPECIAL COUNCIL MEETING TUESDAY, MAY 10, 2016 (3:00 PM) COUNCIL CHAMBERS, CITY HALL AGENDA
File 0550-02-0003 CITY OF POWELL RIVER SPECIAL COUNCIL MEETING TUESDAY, MAY 10, 2016 (3:00 PM) COUNCIL CHAMBERS, CITY HALL AGENDA 1. OPENING OF COUNCIL MEETING/ANNOUNCEMENTS 2. ADOPTION OF AGENDA 3. ADOPTION
More informationCITY OF TERRACE OF THE COMMITTEE OF THE WHOLE REPORT
CITY OF TERRACE DEVELOPMENTSER~CESCOMPONENT OF THE COMMITTEE OF THE WHOLE REPORT MEMO: FROM: DATE: SUBJ: Heather A vison, CA 0 for Committee of the Whole David Block, City Planner November 28,2016 Airport
More informationCity of Victoria - Tenders & Purchasing: Purchasing Policy
Page 1 of 5 Tenders & Purchasing > Purchasing Policy NO. 01-31CIVIC EXPENDITURES BYLAW A BYLAW OF THE CITY OF VICTORIA The purpose of this Bylaw is to consolidate, clarify, and modernize into a new bylaw
More informationTown of Ladysmith GOVERNMENT SERVICES COMMITTEE
Town of Ladysmith GOVERNMENT SERVICES COMMITTEE Minutes of a meeting of the Government Services Committee held in Council Chambers at City Hall on Monday, March 17, 2008 at 5:30 p.m. COUNCIL MEMBERS PRESENT:
More informationCORPORATION OF THE MUNICIPALITY OF PORT HOPE BY-LAW NO. 59/2006
CORPORATION OF THE MUNICIPALITY OF PORT HOPE BY-LAW NO. 59/2006 Being a By-law to Authorize the Submission of an Application to the Ontario Strategic Infrastructure Financing Authority (OSIFA) for Financing
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 REAL PROPERTY TAXES
5- CHAPTER. REAL PROPERTY TAXES. 2. PRIVILEGE TAXES. 3. WHOLESALE BEER TAX. 4. PURCHASING POLICY. TITLE 5 MUNICIPAL FINANCE AND TAXATION CHAPTER REAL PROPERTY TAXES 5-0. When due and payable. 5-02. When
More informationTHE CORPORATION OF DELTA. "Delta OLe Landfill Site Economic Investment Zone and Revitalization Tax Exemption Program Bylaw No.
THE CORPORATION OF DELTA "Delta OLe Landfill Site Economic Investment Zone and Revitalization Tax Exemption Program Bylaw No. 6985, 2011" THE CORPORATION OF DELTA "Delta DLC Landfill Site Economic Investment
More informationc Pr3 Kitchener-Waterloo Foundation Act, 1984
Ontario: Annual Statutes 1984 c Pr3 Kitchener-Waterloo Foundation Act, 1984 Ontario Queen's Printer for Ontario, 1984 Follow this and additional works at: http://digitalcommons.osgoode.yorku.ca/ontario_statutes
More informationNO: R190 COUNCIL DATE: September 13, 2010
NO: R190 COUNCIL DATE: September 13, 2010 REGULAR COUNCIL TO: Mayor & Council DATE: September 10, 2010 FROM: City Clerk FILE: 1970-04 SUBJECT: SECTION 225 TAX EXEMPTION BY-LAW NO. 17247 For properties
More informationTHE CORPORATION OF THE CITY OF COURTENAY
THE CORPORATION OF THE CITY OF COURTENAY NOTICE OF COMMITTEE OF THE WHOLE MEETING DATE: Monday, March 26, 2018 PLACE: City Hall Council Chambers TIME: 4:00 p.m. AGENDA 1.00 STAFF REPORTS/PRESENTATIONS
More informationSUN PEAKS MOUNTAIN RESORT MUNICIPALITY
SUN PEAKS MOUNTAIN RESORT MUNICIPALITY SPECIAL COUNCIL MEETING AGENDA 7 PM MAY 7, 2012 Page Municipal Office, Sun Peaks, B.C 1. CALL TO ORDER 2. ADOPTION OF AGENDA 2-4 3. ADOPTION OF MINUTES a. Public
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 MISCELLANEOUS
Change 4, July 8, 2003 5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1. MISCELLANEOUS. 2. REAL AND PERSONAL PROPERTY TAXES. 3. PRIVILEGE TAXES. 4. WHOLESALE BEER TAX. 5. PURCHASING. CHAPTER 1 MISCELLANEOUS
More informationFees and Charges Amendment Bylaw
Fees and Charges Amendment Bylaw Bylaw No. 480, 2014 Adopted: October 21, 2014 PO Box 141, 400 Centre Road, Lions Bay, BC V0N 2E0 Phone: 604 921 9333 Fax: 604 921 6643 Email: office@lionsbay.ca Web: www.lionsbay.ca
More informationTHE CORPORATION OF DELTA. Delta Industrial & Tourism Revitalization Tax Exemption Program Bylaw No. 7353, 2016
THE CORPORATION OF DELTA Delta Industrial & Tourism Revitalization Tax Exemption Program Bylaw No. 7353, 2016 A bylaw to establish a revitalization tax exemption program to encourage higher value industrial
More informationTHE CORPORATION OF DELTA BYLAW NO The Municipal Council of The Corporation of Delta in open meeting assembled, ENACTS AS FOLLOWS:
THE CORPORATION OF DELTA BYLAW NO. 7486 The Municipal Council of The Corporation of Delta in open meeting assembled, ENACTS AS FOLLOWS: 1. Council hereby authorizes The Corporation of Delta to enter into
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION
5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION CHAPTER 1. REAL PROPERTY TAXES. 2. PRIVILEGE AND BUSINESS TAXES GENERALLY. 3. WHOLESALE BEER TAX. 4. PURCHASING. CHAPTER 1 REAL PROPERTY TAXES SECTION 5-101.
More informationMANAGEMENT TERMS AND CONDITIONS OF EMPLOYMENT BYLAW 2005 NO. 7000
MANAGEMENT TERMS AND CONDITIONS OF EMPLOYMENT BYLAW 2005 NO. 7000 Consolidated Version 2013-FEB-18 Includes Amendments: 7000.01,.02,.03 Page 2 CITY OF NANAIMO BYLAW NO. 7000 A BYLAW TO ESTABLISH THE TERMS
More informationTHE CORPORATION OF THE DISTRICT OF PEACHLAND BYLAW NUMBER A Bylaw to Provide for a Revitalization Tax Exemption
THE CORPORATION OF THE DISTRICT OF PEACHLAND BYLAW NUMBER 2035 A Bylaw to Provide for a Revitalization Tax Exemption This is a consolidated bylaw prepared by the Corporation of the District of Peachland
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 REAL PROPERTY TAXES
5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1. REAL PROPERTY TAXES. 2. SALES AND USE TAX 3. PRIVILEGE TAXES. 4. WHOLESALE BEER TAX. 5. COMPETITIVE BIDDING. 6. HOTEL/MOTEL PRIVILEGE TAXES. 5-101.
More informationWHEREAS, after due notice, the City Planning Commission and the City Council did conduct public hearings on this matter; and,
ORDINANCE NO. An ordinance authorizing the execution of the development agreement by and between the City of Los Angeles and Sunset Studios Holdings, LLC, a Delaware limited liability company relating
More informationYour decisions regarding participation in the Traditional Catch-Up
State of California Savings Plus Program 457 Deferred Compensation Plan traditional Catch-Up Booklet All information contained in this booklet was current as of the printing date. The Plan Administrator
More informationCITY OF SIGNAL HILL SUBJECT: CONTRACT SERVICES AGREEMENT EXTENSION FOR CITYWIDE STREET SWEEPING SERVICES
December 22, 2015 CITY OF SIGNAL HILL 2175 Cherry Avenue Signal Hill, CA 90755-3799 AGENDA ITEM TO: FROM: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL STEVE MYRTER, P.E. DIRECTOR OF PUBLIC WORKS SUBJECT:
More informationDISTRICT OF TOFINO SPECIAL COUNCIL MEETING. Council Chamber, Municipal Office May 5, 2015 at 10:00 AM AGENDA
DISTRICT OF TOFINO SPECIAL COUNCIL MEETING Council Chamber, Municipal Office May 5, 2015 at 10:00 AM AGENDA Page 1. CALL MEETING TO ORDER 2. ADOPTION OF AGENDA 3. DELEGATIONS 4. REPORTS 2-27 4.1 2015-2019
More informationCITY OF PARKSVILLE POLICY
CITY OF PARKSVILLE POLICY SUBJECT: Permissive Taxation POLICY NO: 6.15 Exemption Applications RESO. NO: 04-285 CROSS REF: EFFECTIVE DATE: September 8, 2004 APPROVED BY: Council REVISION DATE: July 15,
More informationUNOFFICIAL CONSOLIDATION CITY OF BURNABY BYLAW NO A BYLAW to authorize receipt of taxes before the due date
UNOFFICIAL CONSOLIDATION CITY OF BURNABY BYLAW NO. 9889 A BYLAW to authorize receipt of taxes before the due date (Consolidated for your convenience with Bylaw #13111) *********** The Council of the City
More informationRegional District Security Issuing Bylaw. [Corporate Name of Regional District] Bylaw No.
Regional District Security Issuing Bylaw [Corporate Name of Regional District] Bylaw No. A bylaw to authorize the entering into of an Agreement respecting financing between the [Corporate Name of Regional
More informationANCHORAGE, ALASKA AO No
Submitted by: Chair of the Assembly at the Request of the Mayor Prepared by: Dept. of Law For reading: January, 0 ANCHORAGE, ALASKA AO No. 0-0 0 0 AN ORDINANCE OF THE ANCHORAGE MUNICIPAL ASSEMBLY TO INCENTIVIZE
More informationSUNSHINE COAST REGIONAL HOSPITAL DISTRICT BOARD MEETING TO BE HELD IN THE BOARDROOM OF THE REGIONAL DISTRICT OFFICES AT 1975 FIELD ROAD, SECHELT, BC
SUNSHINE COAST REGIONAL HOSPITAL DISTRICT BOARD MEETING TO BE HELD IN THE BOARDROOM OF THE REGIONAL DISTRICT OFFICES AT 1975 FIELD ROAD, SECHELT, BC CALL TO ORDER 1:00 p.m. Thursday, March 22, 2018 AGENDA
More informationSection : to increase the maximum height of a retaining wall within a required yard from 1.2m to 2.5m.
Public Notice December 7, 2017 Subject Properties Subject Properties: 102, 106, 110, 114, 118, 122, 126, 130, 134, 138, 142, 146, 150, 154, 158, 162, 166, 170, 174, 178, 182, 186 and 190 Avery Place and
More informationBOROUGH OF WOODBURY HEIGHTS COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2012
COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2012 17500 TABLE OF CONTENTS Exhibit No. Page No. PART I Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting
More informationORDINANCE NO
ORDINANCE NO. 184530 An ordinance amending Los Angeles Municipal Code Section 85.02 to establish regulations governing the use of vehicles for dwelling on City public streets and to provide a sunset of
More informationA Bill Regular Session, 2013 SENATE BILL 640
Stricken language would be deleted from and underlined language would be added to present law. 0 State of Arkansas th General Assembly As Engrossed: S// S// S// A Bill Regular Session, SENATE BILL 0 By:
More informationACKNOWLEDGEMENT AND WAIVER REGARDING LIABILITY FOR ALTERATIONS
ACKNOWLEDGEMENT AND WAIVER REGARDING LIABILITY FOR ALTERATIONS WHEREAS: A. (the Owner ), of Unit, Strata Lot in Strata Plan (the Strata Lot ) wishes to carry out certain alterations or renovation to the
More informationCOMMON COUNCIL AGENDA REGULAR STATED MEETING NOVEMBER 5, :30 PM. Youth of the Year. Small Business Saturday
COMMON COUNCIL AGENDA REGULAR STATED MEETING NOVEMBER 5, 2018 7:30 PM PLEDGE TO THE FLAG: ROLL CALL: RECOGNITION: Hon. John Kirkpatrick City Clerk Louis Melendez Youth of the Year Small Business Saturday
More informationS 0187 S T A T E O F R H O D E I S L A N D
0 -- S 0 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 0 A N A C T RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY Introduced By: Senator Dawson T. Hodgson Date Introduced:
More informationPresent: Deputy Mayor C. Fritz, Councillors D. Joseph, B. Kinsman, R. Tynes, G. MacArthur and T. Chisholm
Truro Town Council Meeting 16 Monday, June 13 th, 2016 at 1:00 pm Council Chambers Town Hall A regular public meeting of Truro Town Council was held on Monday, June 13 th, 2016 at 1:00 pm in the Council
More informationA bylaw for the City of Powell River Five-Year Financial Plan for the period 2016 to 2020 inclusive
CITY OF POWELL RIVER BYLAW 2441, 2016 A bylaw for the City of Powell River Five-Year Financial Plan for the period 2016 to 2020 inclusive WHEREAS the Community Charter requires the City to have a five-year
More informationCouncil is responsible for making the decisions necessary to allow the corporation to achieve its purposes by:
Term of Office The term of office for a Councillor is four (4) years. A Councillor position is deemed to be a full time position in respect to the time commitment required. Duties Council is the governing
More informationBUSINESS LICENSING AND REGULATION BYLAW NO CONSOLIDATED FOR CONVENIENCE ONLY. Revised October 2017
BUSINESS LICENSING AND REGULATION BYLAW NO. 0030 CONSOLIDATED FOR CONVENIENCE ONLY Revised October 2017 SUN PEAKS MOUNTAIN RESORT MUNICIPALITY BYLAW NO. 0030, 2013 A BYLAW TO REGULATE THE LICENSING AND
More informationAs Introduced. 131st General Assembly Regular Session H. B. No
131st General Assembly Regular Session H. B. No. 418 2015-2016 Representative Barnes A B I L L To amend section 5721.31 of the Revised Code to enact the "Senior Housing Relief Act" to prohibit the sale
More informationA RESOLUTION IN THE COUNCIL OF THE DISTRICT OF COLUMBIA. July 10, 2018
A RESOLUTION 22-561 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA July 10, 2018 To authorize and provide for the issuance, sale, and delivery in an aggregate principal amount not to exceed $40 million of
More informationCorporation of the Municipality of Brockton
Corporation of the Municipality of Brockton Report to Council Report Title: Prepared By: Department: Council Remuneration 2019 to 2022 Term Trish Serratore, CFO Finance Date: May 14, 2018 Report Number:
More informationSCHENECTADY CITY COUNCIL COMMITTEE AGENDA
SCHENECTADY CITY COUNCIL COMMITTEE AGENDA for Monday, September 18, 2017 5:30 p.m. Room 110 The Council President reserves the right to add or delete any agenda item prior to Committee Meeting. City Development
More informationPERMISSIVE TAX EXEMPTION POLICY
PERMISSIVE TAX EXEMPTION POLICY BOWEN ISLAND MUNICIPALITY MISSION STATEMENT In carrying out its mandate, Bowen Island Municipality will work towards conducting operations in a way that: 1. Improves the
More informationThe Corporation of the Municipality of Central Elgin ORDER OF THE DAY
Page The Corporation of the Municipality of Central Elgin ORDER OF THE DAY FOR THE REGULAR MEETING OF COUNCIL ON MONDAY, OCTOBER 22nd, 2012 @ 7:30 PM IN THE COUNCIL CHAMBERS Roll Call Disclosure of Pecuniary
More informationS 0607 S T A T E O F R H O D E I S L A N D
LC00 01 -- S 00 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY Introduced By: Senators P Fogarty, Kettle,
More informationBYLAW C NOW THEREFORE, the Council of Rocky View County, duly assembled, enacts as follows:
BYLAW C-7748-2018 A Bylaw of Rocky View County, in the Province of Alberta, to authorize a Community Aggregate Payment Levy on Lands within Rocky View County proposed for Aggregate Mining Development by
More informationTHE CORPORATION OF THE CITY OF IQALUIT, NUNAVUT. BYLAW No. 681
THE CORPORATION OF THE CITY OF IQALUIT, NUNAVUT BYLAW No. 681 BEING A BYLAW OF THE MUNICIPAL CORPORATION OF THE CITY OF IQALUIT TO PROVIDE INDEMNITIES AND ALLOWANCES TO MEMBERS OF COUNCIL. WHEREAS the
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 MISCELLANEOUS
Change 17, February 15, 2018 5-1 CHAPTER 1. MISCELLANEOUS. 2. REAL PROPERTY TAXES. 3. PRIVILEGE TAXES. 4. WHOLESALE BEER TAX. 5. PURCHASING. TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 MISCELLANEOUS
More informationTHE CORPORATION OF THE CITY OF PORT COQUITLAM BYLAW NO. 3818
THE CORPORATION OF THE CITY OF PORT COQUITLAM BYLAW NO. A Bylaw to Enter into an Agreement with the Corporation of the City of Coquitlam and the Corporation of the City of Port Moody relating to an Inter-Municipal
More informationVILLAGE OF EAST AURORA VILLAGE BOARD MEETING January 22, :00 PM
VILLAGE OF EAST AURORA VILLAGE BOARD MEETING 7:00 PM Present: Trustee Porter Trustee McCabe (arrived at 7:02pm) Trustee Schoeneman Trustee Cameron Trustee Scheer Mayor Peter Mercurio Absent: Trustee Lazickas
More informationAGENDA Special Council Tuesday, January 31, 2017 at 3:30 P.M. Council Chambers, Avenue South Cranbrook, BC
Page AGENDA Special Council Tuesday, January 31, 2017 at 3:30 P.M. Council Chambers, 40-10 Avenue South Cranbrook, BC Corporate Officer 1. CLOSED MEETING Nil 2. ADOPTION OF AGENDA 2.1 Agenda of the Special
More informationMUNICIPAL FISCAL POWERS AND FUNCTIONS BILL
REPUBLIC OF SOUTH AFRICA MUNICIPAL FISCAL POWERS AND FUNCTIONS BILL (As amended by the Portfolio Committee on Finance (National Assembly)) (The English text is the offıcial text of the Bill) (MINISTER
More informationREPORT TO THE CHIEF ADMINISTRATIVE OFFICER FROM THE CORPORATE SERVICES DEPARTMENT
September 13, 2018 REPORT TO THE CHIEF ADMINISTRATIVE OFFICER FROM THE CORPORATE SERVICES DEPARTMENT ON 2019-2021 PERMISSIVE TAX EXEMPTION APPLICATIONS FOR NOT-FOR-PROFIT ORGANIZATIONS PURPOSE To seek
More informationSubject: Village of Belcarra Water Supply and Distribution Local Area Service No. 1
Date: October 21, 2011 COUNCIL REPORT File: Bylaw 442 From: Lynda Floyd, Chief Administrative Officer Subject: Village of Belcarra Water Supply and Distribution Local Area Service No. 1 Establishment and
More informationCITY COUNCIL. Monday, December 17, :30 PM. Henry Baker Hall, Main Floor, City Hall
CITY COUNCIL Monday, December 17, 2018 5:30 PM Henry Baker Hall, Main Floor, City Hall 2 This meeting is being broadcast live by Access Communications for airing on Access Channel 7. By remaining in the
More informationCity of South St. Paul Economic Development Authority Agenda Monday, January 7, 2019 ANNUAL MEETING
City of South St. Paul Economic Development Authority Agenda Monday, January 7, 2019 ANNUAL MEETING 1. CALL TO ORDER: 2. ROLL CALL: 3. AGENDA: A. Approval of Agenda Action Motion to Approve Action Motion
More informationDEPARTMENT OF VETERANS AFFAIRS Electronic Submission of Certain Servicemembers Group Life Insurance, Family
This document is scheduled to be published in the Federal Register on 09/06/2017 and available online at https://federalregister.gov/d/2017-18677, and on FDsys.gov DEPARTMENT OF VETERANS AFFAIRS 8320-01
More informationVision: The City of Greater Sudbury is a growing, world-class community bringing talent, technology and a great northern lifestyle together.
Vision: The City of Greater Sudbury is a growing, world-class community bringing talent, technology and a great northern lifestyle together. Agenda Hearing Committee meeting to be held Wednesday, June
More information* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
BYLAW 6104 * * * * * * * * * A BYLAW OF THE CITY OF LETHBRIDGE TO AUTHORIZE THE LEVY OF TAX UPON ALL TAXABLE PROPERTY SHOWN ON THE PROPERTY ASSESSMENT AND TAX ROLLS AND THE SUPPLEMENTARY PROPERTY ASSESSMENT
More information1. Chairperson will call the meeting to order. 2. Introduction of Board Members, Legal Counsel (if present) and Administrative Staff.
AGENDA Black Diamond Subdivision and Development Appeal Board Hearing held on Friday, September 14, 2018 Town of Black Diamond Council Chambers 1:00 pm 1. Chairperson will call the meeting to order. 2.
More informationSPECIAL WORKSHOP MEETING AUGUST 23, 2017 CITY COUNCIL AGENDA AT 2:00 PM
NOTICE OF SPECIAL WORKSHOP MEETING Council Chambers, 865 SE Barrington Drive NOTICE IS HEREBY GIVEN that the Oak Harbor City Council will hold a Special Workshop Meeting on Wednesday, July 26, 2017 at
More informationMANAGEMENT AND NON-UNION EMPLOYEES COMPENSATION AND BENEFITS POLICY
MANAGEMENT AND NON-UNION EMPLOYEES COMPENSATION AND BENEFITS POLICY Policy Number: C-HR-2 Originating Department: Human Resources Approved By: Committee of the Whole Date of Approval: November 8, 1995
More informationMUNICIPAL LIABILITIES REGULATION 254/2004
PDF Version [Printer-friendly - ideal for printing entire document] Published by Quickscribe Services Ltd. Updated To: [includes B.C. Reg. 201/2015 amendments (effective November 2, 2015)] Important: Printing
More informationCITY OF EDMONTON BYLAW DEFERRAL RIDER BYLAW (CONSOLIDATED ON MARCH 20, 2001)
CITY OF EDMONTON BYLAW 12372 2000 DEFERRAL RIDER BYLAW (CONSOLIDATED ON MARCH 20, 2001) CITY OF EDMONTON BYLAW 12372 2000 DEFERRAL RIDER BYLAW Whereas, pursuant to Section 3 of the Municipal Government
More informationTaxation (Disaster Relief) Bill. Government Bill (2004 No 107-1) Explanatory Note
Taxation (Disaster Relief) Bill Government Bill (2004 No 107-1) Explanatory Note General policy statement This Bill introduces urgent changes to the Income Tax Act 1994 and to the Tax Administration Act
More informationADMINISTRATION TREASURY OFFICE COLLECTION OF WATER/SEWER ACCOUNTS 1. PURPOSE:
CORPORATE POLICY Schedule A to By-law # 04-2018 DEPARTMENT: SECTION: APPROVAL: ADMINISTRATION TREASURY OFFICE COLLECTION OF WATER/SEWER ACCOUNTS COUNCIL POLICY NUMBER: 01-2018 DATE OF PRESENTATION: JANUARY
More informationThis document is a guide to help you complete the Accommodation Tax Return.
Last Reviewed: August 25, 2016 Produced by: Taxation and Finance Service For more information: www.winnipeg.ca Download the By-law: www.winnipeg.ca/tax Tax Remittance Form: www.winnipeg.ca/tax This document
More informationTOWN OF ALTONA Committee of the Whole
1 TOWN OF ALTONA Committee of the Whole Minutes of the Committee of the Whole meeting held on Tuesday, June 28 th, 2016 at 3:30 p.m. at the Altona Civic Centre Council Chambers. Present were: Mayor Melvin
More informationVillage of Scottsville Board of Trustees Meeting Tuesday, March 13, :30 pm
Village of Scottsville Board of Trustees Meeting Tuesday, March 13, 2018 6:30 pm Board of Trustees: Paul Gee, Mayor Maggie Ridge, Deputy Mayor Christie Offen, Trustee Todd Shero, Trustee Leslie Wagar,
More informationCost Apportionment Bylaw CONSOLIDATED
Cost Apportionment Bylaw CONSOLIDATED THIS IS A CONSOLIDATION, FOR REFERENCE PURPOSES, OF: Greater Vancouver Sewerage and Drainage District Cost Apportionment Bylaw No. 283, 2014 (Adopted March 28, 2014)
More informationCITY OF COLWOOD NOTICE OF STRATEGIC AND FINANCIAL PLANNING COMMITTEE MEETING
CITY OF COLWOOD NOTICE OF STRATEGIC AND FINANCIAL PLANNING COMMITTEE MEETING November 21, 2011 at 7:00 pm 3300 Wishart Road Colwood BC Council Chambers 1. APPROVAL OF THE AGENDA A G E N D A Approved By:
More informationAs Introduced. 131st General Assembly Regular Session S. B. No
131st General Assembly Regular Session S. B. No. 305 2015-2016 Senator Williams Cosponsor: Senator Tavares A B I L L To amend sections 5721.06, 5721.31, and 5721.34 of the Revised Code to prohibit the
More informationItem No Halifax Regional Council May 31, 2016
P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada TO: Mayor Savage and Members of Halifax Regional Council Item No. 14.1.4 Halifax Regional Council May 31, 2016 SUBMITTED BY: John Traves, Q.C., Acting
More informationDebt Management Policy Effective Date: September 19, 2017 Revised Date: Revised Date:
05 - Finance Debt Management Policy Effective Date: September 19, 2017 Revised Date: Revised Date: Purpose Definitions The purpose of the City s Debt Management policy is to establish financial guidelines
More information