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APPENDIX "B"
MUNICIPALITY OF RICHMOND COUNTY
BYLAW NUMBER 56
TAX EXEMPTION BY-LAW (V7)
BE IT ENACTED by the Council for the Municipality of the County of Richmond, pursuant to the
Municipal Government Act, S.N.S. 1998, C.18, as am.:
1.
SHORT TITLE
1.1.
This bylaw shall be known as Tax Exemption By-Law
2.
DEFINITIONS
This By-law shall be known as the Tax Exemption By-law.
This By-law provides property tax exemptions in certain conditions pursuant to
authority in Section 71 of the Municipal Government Act.
The subject properties and tax exemptions are as set out in the following Schedules
which are incorporated into and form part of this By-law:
Schedule A:
Registered Canadian Charitable Organizations
Schedule B:
Non-profit Organizations
Schedule C:
Municipal Water Utilities
Schedule D:
Licensed Day Cares
Schedule E:
Special Statutes
Tax exemption pursuant to this By-law is conditional on continuing eligibility for
municipal tax exemption under the Municipal Government Act and terms herein.
Where a property or part thereof which is listed in a schedule to this By-law ceases to
be eligible for tax exemption pursuant to the Municipal Government Act and / or to
the conditions imposed herein, whether by loss of registration status, change of
occupation or use or otherwise, then the exemption hereunder ceases and tax shall
become immediately payable as at and from the date on which eligibility ceased.
Municipal By-law 31 A Partial Tax Exemption is repealed.
Municipal By-law 33 A Tax Exemption St. Peter's Water Utility, Arichat Water Utility,
Louisdale Water Utility, Evanston Water Utility is repealed.
THE MUNICIPALITY
LA MUNICIPAUTE
OF THE COUNTY OF
DU COMTE DE
RICHMOND
This electronic version of this By-law is provided by the Clerk of the Municipality of the County of Richmond for your convenience and personal
use only. Formatting of this electronic version may differ from the official, printed version. Where accuracy is critical, please consult the Clerk's office.
Municipal By-law 36 A Tax Exemption for Charitable Properties is repealed.
** MAY 1, 2019 cap the current assessment account numbers included and not
consider any new applicant requests for exemptions other than those currently
pending
This By-law shall be effective retroactive to 1 April 2006.
3.
TITLE
Tax Exemption By-Law
4.
REPEAL AND REPLACE
The previous version, and all other versions of the Tax Exemption Bylaw, are
repealed and replaced by this Bylaw (v.7).
I, YVONNE BOUDREAU, Municipal Clerk of the Municipality of Richmond County, hereby certify
that the above noted bylaw was passed at a meeting of the Richmond County Municipal
Council on June 24, 2019
YVONNE BOUDREAU
Municipal Clerk
Bylaw Adoption
First Reading:
May 27, 2019
Notice of Publication:
May 29, 2019
Second Reading and Enactment:
June 24, 2019
Final Publication:
July 3, 2019
Notice to Service Nova Scotia & Municipal Relations:
Version Number
Amendment Description
Council Approval
Date
Version #7
nclude property account # property AAN# 00089044, owned by
The Friends of St. John's Arichat Society
June 24, 2019
Version #6
Include properties AAN# 02531917 & AAN # 10615161, owned
by the Hearts of Isle Madame Disability Society
June 24, 2019
Version #5
Include property account # 05410347, piece of land located
between Ecole Beau Port and the soccer field
April 23, 2019
Version #4
Cap the current assessment account numbers included and
not consider any new applicant requests for exemptions other
than those currently pending
April 23, 2019
Version #3
nclude the property of the Rocky Bay Ballfield, AAN#10587255
March 25, 2019
Version #2
Properties no longer eligible:
3075877 MASONIC LODGE (New Owner: Ship Harbour
Properties Ltd.)
1193384 ISLE MADAME DAY CARE (New Owner: 3312593
NS Ltd.)
1414836 L'ARDOISE MEDICAL CENTRE (New Owner:
Sampson, Sherry Anne)
4176588 WEST ARICHAT DISTRICT (New Owner: Covin,
Peter Joseph)
Properties currently provincially exempt:
1414631 ROMAN CATHOLIC EPISCOPAL CORP
9026754
MOWAT ENVIRON. INSTITUTE (NOVA
SCOTIA NATURE TRUST)
3317951
MOWAT ENVIRONMENTAL INST. (NOVA
SCOTIA NATURE TRUST)
1414925 STELLA MARIS PASTORAL CENTER
(EPISCOPAL CORP OF ANTIGONISH)
7944810
BONNIE BRAE SENIORS
658723
ST. PETERS LIONS CLUB
89044
FRIENDS OF ST. JOHN'S ARICHAT
November 26, 2018
Version #1
Include the property of the West Arichat & District Village
Circle Group, AAN# 10696739
October 23, 2018
SCHEDULE A
REGISTERED CHARITABLE ORGANIZATIONS
The following properties of named registered Canadian charitable organizations under the Income Tax Act, which properties are used directly and solely for
a charitable purpose are exempt from municipal taxation.
PROPERTY/FACILITY
OWNER
Charitable
Registration No.
AAN
CIVIC ADDRESS
Oceanview Museum
Oceanview Wildlife Museum Society
889657060RR0001
7944454
34 Toulouse Street, St. Peter's
Arichat Parish Hall
Episcopal Corporation of Antigonish
106880107RR0004
5177553
2316-2318 No.206 Hwy, Arichat
River Bourgeois Funeral Home
River Bourgeois Community Services Society
888136884RR001
7944608
8133 Highway 4 River Bourgeois
River Bourgeois Hall
River Bourgeois Community Services Society
888126884RR001
3970698
No.4 Hwy, River Bourgeois
L'Ardoise Parish Hall
Episcopal Corp. of Antigonish
106880107RR0090
1414801
206 Chapel Cove Rd., L'Ardoise
L'Ardoise Funeral Home
Roman Catholic Episcopal Corp
106880107RR0090
1414828
201 Chapel Cove Rd., L'Ardoise
River Bourgeois Mariner Society
River Bourgeois Mariner Society
800129157RR0001
10289653
166 Northside River Bourgeois Road, River
Bourgeois
SCHEDULE B
NON-PROFIT ORGANIZATIONS
The following properties of non profit community, charitable, fraternal, educational, recreational, religious, cultural or sporting organizations which organizations are, in the
opinion of Council, providing a service that might otherwise be the responsibility of Council are exempt from municipal taxation.
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
Petit de Grat Parish Hall
Episcopal Corporation of Antigonish
1415263
56 Westside Petit de Grat Road, Petit de Grat
Acadiaville Community Centre Society
Acadiaville Community Centre Society
2386453
1436 Hwy 206, West Arichat
Janvrin's Harbour Hall
Janvrin's Harbour Recreation Centre Assoc.
4176561
1442 Janvrin Harbour Road, Janvrin's Harbour
Riverdale Community Hall
Riverdale Community Services Society
3971074
106 Vince McCarthy Drive, Lower River Inhabitants
Louisdale Parish Hall
Catholic Episcopal Corp. Of Antigonish
1414712
148 Grandique Ferry Road, Louisdale
Loch Lomond Hall
Loch Lomond Heritage Association
2577607
3540 Enon Road, Loch Lomond
Johnstown Parish Hall
Episcopal Corporation of Antigonish
1413929
15290 Highway 4 Johnstown
St. Peter's United Church Hall
Trustees St. Peter's United Church
4715098
No.4 Highway, St. Peter's
Rocky Bay Hall
Rocky Bay Athletic Club
4018265
751 Rocky Bay Road, Rocky Bay
Rocky Bay Ballfield
Rocky Bay Athletic Club
10587255
751 Rocky Bay Road, Rocky Bay
Salmon River Hall
Salmon River Community Association
5494281
11-5085 Road, Barra Head
. . . /2
NON-PROFIT ORGANIZATIONS
SCHEDULE B
Page 2
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
D'Escousse Hall
D'Escousse Civic Improvement Society
1193376
No. 320 Highway, D'Escousse
Framboise Hall
Community Hall
889334
Framboise
Lakeside Hall
Lakeside Community Association
2413167
8598 Landry Lane, Sampsonville
MacAskill House Museum
MacAskill House Museum
1481606
7 MacAskill Drive, St. Peter's
Isle Madame Historical Society
Isle Madame Historical Society
2154447
708 Lower Road, Arichat
Isle Madame Historical Society
Isle Madame Historical Society
9141847
710 Lower Road, Arichat
Isle Madame Historical Society
Isle Madame Historical Society
3441598
712 Lower Road, Arichat
Forchu Hall
Fourchu Development Assoc.
1538519
9447 St. Peters Fourchu Road, N. Fourchu
River Bourgeois Historical Society
River Bourgeois Historical Society
5359287
Old Grand Goulet Rd, River Bourgeois
South Mountain Arm of Gold
South Mountain Arm of Gold Community Association
4715071
3363 West Bay Highway, St. George's Channel
Nicholas Denys Museum
St. Peter's Community Club
3501396
48 Deney's Street, St. Peter's
Grand River Volunteer Fire Department
Grand River Volunteer Fire Department
5188911
11 Eastside Grand River Rd, Grand River
Basin River War Memorial
The Basin River Inhabitants Historical Society
8815739
Whiteside
River Bourgeois Community Services Society
River Bourgeois Community Services Society
8816778
21 Recreation Road, River Tillard
. . . /3
NON-PROFIT ORGANIZATIONS
SCHEDULE B
Page 3
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
Janvrin's Island Sports & Recreation Assoc.
Janvrin's Island Community Centre
9081461
Haddock Harbour
Isle Madame Welcome Plaza
Isle Madame Tourism & Trade Association
7154178
No 320 Highway, Lennox Passage
Lennox Passage Yacht Club
Lennox Passage Yacht Club
03386554
3335 Highway 320, D'Escousse
Lennox Passage Yacht Club
Lennox Passage Yacht Club
09056106
No 320 Highway, D'Escousse
Lennox Passage Yacht Club
Lennox Passage Yacht Club
09056130
No 320 Highway, D'Escousse
Lennox Passage Yacht Club
Lennox Passage Yacht Club
09056165
No 320 Highway, D'Escousse
Lennox Passage Yacht Club
Lennox Passage Yacht Club
04826736
Cap La Ronde Road, D'Escousse
Telile Community Television
Telile - Isle Madame Community Television
02980126
High Road, Arichat
River Bourgeois Lighthouse
River Bourgeois Community Services Society
03386945
Levesconte Lane, River Bourgeois
River Bourgeois Memorial Cenotaph
River Bourgeois Community Services Society
05084792
No. 4 Highway, River Bourgeois
St. Peter's and Area Lions Club Marina
St. Peter's and Area Lions Club
9081488
Pepperell Street, St. Peter's
.../4
NON-PROFIT ORGANIZATIONS
SCHEDULE B
Page 4
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
Lawrence Kavanagh Monument
Kavanagh Columbus Club
9630147
No 4 Hwy., St. Peter's
Louisdale Lions Club
Louisdale Lions Club
2168286
No 320 Hwy., Louisdale
Arichat Boat Club
Arichat Boat Club
03386325
376 Robin's Road, Arichat
Arichat Boat Club
Arichat Boat Club
07935854
376 Robin's Road, Arichat
Arichat Boat Club
Arichat Boat Club
01644688
376 Robin's Road, Arichat
Little Anse Lighthouse Centre
Little Anse Social Action Club
02566648
4114 Highway 206, Little Anse
Richmond County Literacy Network Lease
Richmond County Literacy Network Society
10345049
2451 High Road, Arichat
Richmond Arena
Municipality of the County of Richmond
9081593
3122 Basin Road, Louisdale
Dr. W.B. Kingston Memorial Clinic
Dr. W.B. Kingston Memorial Clinic
10286352
42 School Road, L'Ardoise
Former Cleveland Church
Basin River Inhabitants Historical Society
04682017
3061 Riverside Road, Cleveland
Petit De Grat Baseball Field
Roman Catholic Episcopal Corporation
1414704
3441 Highway 206, Petit De Grat
Basin River Inhabitants Historical Society
Basin River Inhabitants Historical Society
10278406
Hwy 104, Riverside Road, Cleveland
West Arichat & District Village Circle Society
West Arichat & District Village Circle Society
10696739
Janvrin's Harbour Road
Basin River Inhabitants Historical Society
Basin River Inhabitants Historical Society
10278414
Hwy 104, Riverside Road, Cleveland
Basin River Inhabitants Historical Society
Basin River Inhabitants Historical Society
10278422
Hwy 104, Riverside Road, Cleveland
Société Vitalité Isle Madame
Société Vitalité Isle Madame
05410347
Hearts of Isle Madame Disability Society
Hearts of Isle Madame Disability Society
02531917
2173 Hwy 206, Arichat, Nova Scotia
Hearts of Isle Madame Disability Society
Hearts of Isle Madame Disability Society
10615161
2173 Hwy 206, Arichat, Nova Scotia
Friends of St. John's Arichat Society
Friends of St. John's Arichat Society
00089044
2513 Hwy 206, Arichat, Nova Scotia
SCHEDULE C
MUNICIPAL WATER UTILITIES
The buildings, pump stations, deep well pumps, main transmission lines, distribution lines, meters and associated plant and equipment of the following municipal water
utilities are exempt from municipal taxation.
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
Arichat / Petit de Grat Water Utility
Municipality of the County of Richmond
3397114
Arichat & Petit de Grat
Louisdale Water System
Municipality of the County of Richmond
2606399
Louisdale
Evanston Water Utility
Municipality of the County of Richmond
5233453
Evanston
Arichat Water Treatment Plant
Municipality of the County of Richmond
4011937
1803 Hwy 206, West Arichat
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122491
West Bay Highway, Samsonville
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122473
French Cove Road, Samsonville
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122481
West Bay Highway, Samsonville
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122511
West Bay Highway, Samsonville
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122521
West Bay Highway, Samsonville
St. Peter's, Samsonville & Area Water Utility
St. Peter's, Samsonville & Area Water Utility
10122503
West Bay Highway, Samsonville
SCHEDULE D
LICENSED DAY CARES
The following day cares are subject to the following tax reductions and exemptions so long as they are duly licensed under the Day Care Act and operating day cares out
of the referenced properties in Richmond County:
- the tax payable with respect to all of the taxable commercial property of the day care which is used for day care purposes shall be reduced to the tax
that
would be payable if the property were residential property; and this tax reduction shall apply to and include area rates;
- the said day care are exempt from payment of taxes in respect of business occupancy assessment for their day care operations.
PROPERTY/FACILITY
OWNER
AAN
CIVIC ADDRESS
SCHEDULE E
SPECIAL STATUTES
The following properties are subject to municipal tax exemption pursuant to Special Acts of the Legislature and annual Council resolution:
PROPERTY/FACILITY
OWNER
STATUTE
AAN
CIVIC ADDRESS
Johnstown Development Co-op
Johnstown Community Development Coop Ltd.
Johnstown Community
Development
Cooperative
Tax
Exemption Act , SNS 1990, c.63
2257424
15281 Highway 4, Johnstown
Isle Madame Seniors Club
Isle Madame New Horizons S.C. Club
Isle Madame New Horizons Senior
Citizens Club Tax Exemption Act,
SNS 1991, c.33
1163639
2373 Hwy 206, Arichat