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Eastern Star Lodge Partial Tax Exemption
(Date: August 28, 2017)
SHORT TITLE ................................................................................................................................................. 2
POLICY OBJECTIVE........................................................................................................................................ 2
POLICY PRESENTATION ................................................................................................................................. 2
CLERK'S ANNOTATIONS ............................................................................................................................... 4
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Short Title
Eastern Star Lodge Partial Tax Exemption Policy
Policy Objective
The purpose of this policy is to provide partial property taxation exemption for property owned
Eastern Star Lodge.
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" means the land and building of the owner situated within the Town of
Pictou with Property Identification Description number 01363093.
1.3
"Owner" is the Eastern Star Lodge.
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".
3.0 Exemption
3.1
Pursuant to provision 71(2) of the Municipal Government Act, that the property
have related taxation reduced from the commercial to residential tax rates for the
entire fiscal year provided that the building or a portion thereof is not occupied for
commercial purposes.
3.2
Any change in occupancy and the building, or a portion thereof equal to the square
of footage occupied for a commercial purpose relative to the overall square footage
of the building, will be subject to commercial rates for the portion of the fiscal year
then unexpired.
3.3
That the property be subject to (non-exempted) the applicable sewer operating and
sewer capital charges pursuant to the Town's Public Sewers By-Law.
3.4
Notwithstanding the provisions detailed in provision 3.1 of this policy, the property
shall be subject to (non-exempted) the applicable business improvement taxation
as levied by the Town of Pictou for the entire fiscal year.
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3.5
Pursuant to provision 71(5) of the Municipal Government Act, the property shall
be subject to (non-exempted) the applicable Fire Protection (hydrant rental) related
taxation and rates.
3.6
The property is not subject to the applicable Curbside Collection related taxation
and rates, as this property is not residential and does not receive Town services in
this regard.
3.7
Any change in use of the property, the exemption provided under provision 3.1, 3.2
and 3.3 of this policy, shall cease and the application of commercial taxation and
other, rates and charges shall reapply for the portion of the fiscal year then
unexpired.
3.8
Any change in occupancy of the property shall trigger a review of this policy with
the possible cessation of exemption and reapplication of commercial taxation and
other rates and charges for the portion of the fiscal year then unexpired.
3.9
Any occupancy of the property that is commercial in nature or is seen to materially
impact (with materially to be defined by the Town of Pictou) or compete with
commercial properties shall trigger a review of this policy with the possible
cessation of exemption and reapplication of commercial taxation for the portion of
the fiscal year then unexpired.
3.10
Change of ownership of the property shall automatically trigger a review of this
policy with a possible cessation of exemption and reapplication of commercial
taxation for the portion of the fiscal year then unexpired.
3.11
Notwithstanding any other provision of this policy, no exemption is conferred from
obligations to remedy unsightly or dangerous premises or any other infractions
against a statute, regulation or by-law, and any charges imposed upon a property
arising from enforcement of such provisions shall not be subject to a tax exemption
pursuant to this policy.
3.12
This policy shall apply to the April 1, 2017 to March 31, 2018 fiscal year and each
year thereafter unless amended or repealed.
3.13
Notwithstanding any other provision of this policy, the exemption of the Property
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 Property shall be reviewed.
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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