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Town-owned Taxable Properties Tax Exemption
(Date: August 28, 2017)
SHORT TITLE ................................................................................................................................................. 2
POLICY OBJECTIVE........................................................................................................................................ 2
POLICY PRESENTATION ................................................................................................................................. 2
CLERK'S ANNOTATIONS ............................................................................................................................... 3
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Short Title
Town-owned Taxable Properties Tax Exemption Policy
Policy Objective
The purpose of this policy is to provide a property taxation exemption for Town-owned taxable
properties.
Policy Presentation
1.0 In This Policy:
1.1
"Fiscal Year" means the period between April 1 of one year and March 31 in the
following year including the dates.
1.2
"Property(ies)" means the land and building of the owner situate within the Town
of Pictou known as the deCoste Centre with Property Identification Description
number 00974733, and the Assessment Account Number 04651391, or other
Town-owned taxable properties as assessed by Property Valuation Services
Corporation as legislative code 01-residential, 02-commercial, 03-resource and 27-
resource forest.
1.3
"Owner" is the Town of Pictou, a body corporate registered under the laws of Nova
Scotia.
1.4
"Taxation" has the same meaning as in the Municipal Government Act and to the
extent permitted by law, includes all rates, charges or taxes of the Town of Pictou
prescribed by statute as a lien on real property.
2.0 Authority
2.1
Provision 71 of the Municipal Government Act, "Tax exemption policy for certain
organizations" for the deCoste Centre, and provisions 48 and 50 for the remainder
of the Properties.
3.0 Exemption
3.1
Per the applicable MGA provisions, that the Properties be exempt from Taxation.
3.2
Change of ownership of the property shall automatically trigger a review of this
policy with a possible cessation of exemption and reapplication of Taxation for the
portion of the fiscal year then unexpired.
3.3
Notwithstanding any other provision of this policy, the exemption of the Properties
shall be reviewed every three years provided no change in the Town taxation
structure; in the event of a change in the Town taxation structure, the exemption of
the Properties shall be reviewed.
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3.4
This policy shall apply to the April 1, 2017 to March 31, 2018 fiscal year and each
year thereafter unless amended or repealed.
Clerk's Annotations
Clerk's Annotation for Official Policy Book
Date of Notice to Council Members
of Intent to Consider [7 days minimum]:
July 31, 2017
Date of Passage of Current Policy:
August 28, 2017
I certify that this Policy was adopted by Council as indicated above.
Nicole MacDonald
November 24, 2021
Nicole MacDonald
Date
Deputy Clerk