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## Town of Mulgrave By-Law #03
## By-Law Respecting Tax Exemptions
Be it enacted by Council of the Town of Mulgrave, under the authority of the Municipal Government Act, S.N.S., Chapter 18, as amended, as follows:
## TITLE
1. This By-Law shall be known as By-Law Number 3 and may be cited as "The Tax Exemption By-Law".
## INTERPRETATION
2. The property of the organizations, or institutions named in Schedule "A" that would otherwise be classified as commercial, residential or resource property shall be totally exempt from taxation, including sewer rates and fire protection rates, in the Town of Mulgrave and the property of the organizations, or institutions named in Schedule "B" that would otherwise be classified as commercial property shall be partially exempt from taxation, including sewer rates and fire protection rates, and will be required to pay the residential rate of taxes in the Town of Mulgrave.
3. Where a property or part thereof, listed in Schedule "A" or "B", ceases to be occupied by the association or for the purposes set out in the Schedule, partial or total exemption from taxation shall cease and the owner of the property shall immediately be liable for the real property tax on such property or part thereof for the portion of the year then unexpired.
4. This By-Law shall be reviewed on an annual basis, to examine the tax-exempt status of the properties exempted by this By-Law.
5. This By-Law shall have effect in the municipal taxation year commencing on April 1, 2006.
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Date of First Reading:
June 6, 2011
Date of advertisement of notice to consider:
August 30, 2011
Date of Second Reading:
September 6, 2011
Date of advertisement of passage of By-Law:
September 15, 2011
Date of mailing to Minister a certified copy of By-Law:
January 10, 2012
1,J. Hugh Landry, Chief Administrative Officer of the Town of Mulgrave do hereby certify that the foregoing is a true copy of the By-Law Respecting Tax Exemptions passed by the full Council of the Town of Mulgrave at a meeting duly held and convened on the 6th day of September, 2011.
Ibud
khan
Chief Administrative Officer/ Municipa Clerk
DATED at Mulgrave, in the County of Guysborough, Nova Scotia, this
LE day of,
Jay A0, 2022
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SCHEDULE "A" Non-Profit Organizations - Full Exemption
| Name | Assessment Account Number |
|------------------------------------------|-----------------------------|
| Mulgrave & Area Resting Place | 7126050 |
| Mulgrave & Area Medical Centre Committee | 5814332 |
## SCHEDULE "B" Non-Profit Organizations - Rate Reduction
| Name | Assessment Account Number |
|--------------------------|-----------------------------|
| Masonic Lodge | 3075834 |
| Mulgrave Heritage Centre | 10114330 |