Tax Exemption Bylaw — full text

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## TOWN OF NEW GLASGOW PARTIAL TAX EXEMPTION BY-LAW 1. This By-law shall be known as the Partial Tax Exemption By-law. 2. This By-law shall replace the By-law passed February 18, 1991 and any amendments thereto. 3. The property of those non-profit community, charitable, fraternal, educational, recreational, religious, cultural or sporting organizations or institutions named in Schedule "A" to this By-law shall be exempt from taxation. 4. The exemption provided in Section 3 shall apply only to that portion of the property specified in Schedule "A". 5. The portion of the property of the Bluenose Curling Club at Park Street which is not exempt from taxation pursuant to the provisions of Sections 3 and 4 of this By-law that is classified as commercial property shall be taxed at the residential tax rate as is determined by the Council from year to year. 6. The property of those non-profit community, charitable, fraternal, educational, recreational, religious, cultural or sporting organizations or institutions named in Schedule "B" to this By-law that would otherwise be classified as commercial property shall be taxed at the residential rate as is determined by the Council from year to year. 7. The partial exemption provided in Section 6 shall apply only to that portion of the property specified in Schedule "B". 8. When a property or part thereof, listed in Schedule "B" ceases to be occupied by the owner for the purposes provided in Section 6, then the partial 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. - This By-law shall have effect commencing in the Municipal Taxation Year commencing April 1, 1993. 10. This By-law is passed pursuant to the provisions of Section 5(1)(r) and 27(1) of The Assessment Act of Nova Scotia. *** ######*##+####44##+4444**+++. ***#*** I, J.K. Langille, Clerk of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a By-law duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the \_23rd day of August . A.D., 1993. GIVEN under the hand of the Town Clerk and under the Corporate Seal of the said Town this 24th day of \_ \_August, A.D., 1993.  ## SCHEDULE "A" TOWN OF NEW GLASGOW PARTIAL TAX EXEMPTION BY-LAW | Property | Owner | Extent of Exemption | |-----------------------|-----------------------------------------|-----------------------| | 304 Temperance Street | Highland Community Residential Services | 100% | | Park Street | Bluenose Curling Club | 50% | ## SCHEDULE "B" TOWN OF NEW GLASGOW PARTIAL TAX EXEMPTION BY-LAW | Property | Owner | Extent of Exemption | |----------------------|--------------------------|-----------------------| | Park Street | Summer Street Industries | 100% | | 42 North Provost St. | BPO Elks Lodge 226 | 100% | ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW - The Partial Tax Exemption Bylaw of the Town of New Glasgow is hereby amended by adding to Schedule "A" thereof: - I, J.K. Langille, Clerk of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the /yAay of March, 1997. | Property | Owner | Extent of Exemption | |------------------------|----------------------------------------------------------------------------------------|-----------------------| | 15 Riverside Parkway | New Glasgow Riverfront (Land, Wharf and Building) Development Corporation Incorporated | 100% | | Stellarton Road (Land) | New Glasgow Riverfront Development Corporation Incorporated | 100% | CLERK    ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW 1. Section 5 of the Partial Tax Exemption Bylaw of the Town of New Glasgow is repealed and the following Section substituted: 5. The portion of property of the Bluenose Curling Club at Park Street and the portion of property of Summer Street Workshop Society at 72 Park Street that are not exempt from taxation pursuant to the provisions of Sections 3 and 4 of this Bylaw and that are classified as commercial property shall be taxed at the residential rate as determined by the Council from year to year. 3. Schedule "A" of the Partial Tax Exemption Bylaw is amended by adding: Property Land 1.37 acres M/L & Building 72 Park St Owner Summer Street Workshop Society Extent of Exemption (portion of property) 50% - Schedule "B" of the Partial Tax Exemption Bylaw is amended by striking out: Summer Summer Street Industries 100% - I, J.K. Langille, Clerk of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town ot New Glasgow, duly convened and held on the /8^ day of August, 1997 and published in accordance with the potion uge a sAC of Nova Scotia on  ·  ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW - The Partial Tax Exemption Bylaw of the Town of New Glasgow is hereby amended by adding to Schedule "B" thereof: - I, J.K. Langille, Clerk of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the 24 day of July, 1997 and published in accordance with the provisions of the Towns Act of Nova Scotia on the Qu day of August, 1997. | Property | Owner | Extent of Exemption(portion of property) | |--------------------------------------------|---------------------------|--------------------------------------------| | 427 Little Harbour Rd (Land, and Building) | ADE Tri-Lodge Association | 100% |   Given under the hand of the Town Clerk and under  4 ## TOWN OF NEW GLASGOW AMENDMENT TO PARTIAL TAX EXEMPTION BYLAW The Partial Tax Exemption Bylaw of the Town of New Glasgow is hereby amended by adding to Schedule "A" thereof: Property 603 East River Road Owner Pictou County Roots for Youth Society Extent of Exemption 100% 1, Lisa M. MacDonald, CAO of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the 16th day of January  Tele isa M. MacDonald, CAO 1s Reading - December 19, 2011 Advertisement Intent to Consider - December 28, 2011 2nd Reading - January 16, 2012 Date of Publication - January 21, 2012 16510 ## TOWN OF NEW GLASGOW AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW The Partial Tax Exemption Bylaw of the Town of New Glasgow is hereby amended by adding to Schedule "A" thereof | Property | Owner | Extent of Exemption | |-------------------------|----------------------------------------|-------------------------------| | 503 South Frederick St. | Pictou County Women's Centre | 50% (to maximum of $1,000.00) | | 140 Mountain Rd. | The Tearman Society for Battered Women | 50% (to maximum of $1,000.00) | 1, Lisa M. MacDonald, CAO of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the 13th day of August,  2012 TilL Lisa M. MacDonald, CAO 15' Reading - June 18, 2012 Advertisement Intent to Consider - July 18, 2012 2nd Reading - August 13, 2012 Date of Publication - August 22, 2012 ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW amended baring Echedie By taere the Town of New Glasgow is hereby | Property | Owner | Extent of Exemption | |-------------------|-------------------------------|-------------------------------| | 558 Frederick St. | Pictou County Gymnastics Club | Taxed at Residential Tax Rate | 1, Lisa M. MacDonald, CAO of the Town of New Glasgow do hereby certify that he foregoing is a true copy of a bylav amendment duly passed at a duly calle meeting of the Town Council of the Town of New Glasgow duly convened and held on the 17th day of November, 2014.  Dated this 19' day of November, 2014. ille -LisaM. MacDonald, CAO 1st Reading - September 15/14 Advertisement Intent to Consider - October 27/14 2^d Reading - November 17/14 Date of Publication - November 24/14 ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW The Partial Tax Exemption Bylaw of the Town of New Glasgow is hereby amended by adding to Schedule "A" thereof: | Property | Owner | Extent of Exemption | |---------------------------------------------------|------------------|-------------------------------| | 323 MacGregor Street St. Big Brothers Big Sisters | of Pictou County | 50% (to maximum of $1,000.00) | 1, Lisa M. MacDonald, CAO of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the 19th day of March, 2018. Lisa M. MacDonald, CAO  1st Reading - February 20, 2018 Advertisement Intent to Consider - February 28, 2018 2nd Reading - March 19, 2018 Date of Publication - March 27, 2018 ## TOWN OF NEW GLASGOW ## AMENDMENT TO ## PARTIAL TAX EXEMPTION BYLAW amended by ating Echedule Bythere the Town of New Glasgow is hereby Property 189 Marsh St. Owner Viola's Place Society Extent of Exemption 50% (to maximum of $1,000.00) 1, Lisa M. MacDonald, CAO of the Town of New Glasgow do hereby certify that the foregoing is a true copy of a bylaw amendment duly passed at a duly called meeting of the Town Council of the Town of New Glasgow duly convened and held on the 15th day of, July  A MaDona, CAO 1st Reading - June 17, 2019 Advertisement Intent to Consider - June 27, 2019 2nd Reading - July 15, 2019 Date of Publication - July 25, 2019