10-99Amend3337-98TaxRelief - Laserfiche WebLink

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THE CORPORATION OF THE COUNTY OF ESSEX BY-LAW NO. 10-99 A BY-LAW TO AMEND BY-LAW #3337-98 BEING A BY-LAW TO PROVIDE PROPERTY TAX RELIEF FOR CHARITABLE ORGANIZATIONS AND SIMILAR ORGANIZATIONS WHO ARE OWNERS OR TENANTS OF PROPERTY IN A COMMERCIAL OR INDUSTRIAL PROPERTY CLASS. WHEREAS Section 442.1 of the Municipal Act, Chapter M. 45 R.S.O. 1990, as amended by the Fair Municipal Finance Act, 1997, and by the Small Business and Charities Protection Act, 1998, and further amended by the Fairness for Property Taxpayers Act, 1998, provides that the Council of a municipality, other than a lower tier municipality, shall provide a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy, NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF ESSEX ENACTS AS FOLLOWS: 1) In this by-law: a) "Charity" means a registered charity as defmed in subsection 248(1) of the Income Tax Act (Canada) that has a registration number issued by the Department of National Revenue. b) "Similar Organizations" means an organization established for charitable purposes and engaging in charitable activities who devotes substantially all of it resources to the promotion of the charitable activities. Charitable purposes are identified as activities which promote the following: i) the relief of poverty ii) the advancement of education iii) the advancement of religion iv) any other purposes that may be determined by the Corporation to be beneficial to the community as a whole. c) "Corporation" means a lower tier municipality within the County of Essex. d) "Treasurer" means the Treasurer of the Corporation in which the subject property is located. e) "Eligible Property" means a property owned or occupied by a charity or similar organization located in one of the commercial classes or industrial classes, within the meaning of subsection 363 (20) of the Municipal Act as amended.