DISTRICT OF SQUAMISH...• Squamish Valley Golf and Country Club • Alano Club of Squamish The bylaw presented for consideration by council contains properties exempted in prior years

DISTRICT OF SQUAMISH REPORT TO: Council FOR: Regular

PRESENTED: September 18, 2007 FILE: FROM: Financial Services Department SUBJECT: Tax Exemption Bylaw No. 2014, 2007 Recommendation: THAT “District of Squamish Community Charter Section 224 Tax Exemption Bylaw No 2014, 2007 be given first three readings.” CAO Recommendation: THAT the recommendation from Financial Services be approved. _________________ K. Anema, CAO 1. Purpose: To fulfill the Community Charter requirements, Section 224, for exempting properties from taxation for the 2008 taxation year. 2. Time Critical: Yes, Permissive tax exemption bylaw must come into force on or before October 31 in the preceding year. 3. Background: A Council may, by bylaw in accordance with Section 224, exempt land or improvements, or both that are owned or held by a charitable, philanthropic or other not for profit corporation. 4. Project Information: Letters and faxes were sent on August 21, to all the properties listed in Tax Exemption Bylaw 1959, 2006 and the Alano Club of Squamish. The interested participants of the program are requested to provide to Council information by September 7, 2007.

The following responded and their written responses are attached:

• Squamish Valley Rod and Gun Club • Squamish Flying Club • Squamish Yacht Club • Tantalus Seniors Centre Society • Squamish Senior Citizens Home Society • BC Lions Society for Children with Disabilities • Squamish Valley Golf and Country Club • Alano Club of Squamish

The bylaw presented for consideration by council contains properties exempted in prior years plus the addition of the Alano Club of Squamish. Attached is a schedule showing the estimated property taxes imposed if not exempt, for 2008 to 2009. The bylaw is for one year and the schedule has been advertised. 5. Alternatives to Staff Recommendation: Staff Recommendation: THAT “District of Squamish Community Charter Section 224 Tax Exemption Bylaw No 2014, 2007 be given first three readings.” Alternative: Another course of action as directed by Council. __________________________________________ Marcia Collier, Deputy Treasurer, Financial Services Department

DISTRICT OF SQUAMISH BYLAW NO. 2014, 2007 A bylaw exempting certain properties from taxation The Council of the District of Squamish, in open meeting assembled, enacts that: 1. The following properties are exempt from taxation for the year 2008 to the extent

authorized by Section 224 of the Community Charter:

(a) Lot 1, Part N ½ of SE 1/4 of Section 2, Plan 10277 (Provincial Lease No. 232470). Lease to the Squamish Valley Rod and Gun Club, Centennial Way (Assessed under Roll No. 4000067861000).

(b) Part SW ¼ of Section 1 (Provincial License No. 237506). Lease to the

Squamish Valley Rod and Gun Club, Centennial Way (Assessed under Roll No. 4000067861001).

(c) Those portions of Block 40, 53, and 73 lying east of the right-of-way shown

on Reference Plan 4946, District Lot 3186, Plan 5201. Lease to the Squamish Flying Club, 46041 Government Rd. (Assessed under Roll No. 1000049382000).

(d) Block B, District Lot 3186, Section 27, Plan 973, NW 1/4, Lots 35, 36, 37, 40,

41, 42, 51, 52, 53, 57, 58, 67, 68, 73, 74 except thereout Lot 1 as shown on RP 4874. Airport including Lease to the Squamish Flying Club, Sub-lease between Squamish Flying Club and Vancouver Helicopter Inc. (Assessed under Roll No. 1000048885002)

(e) Block B, part of NW ¼ Section 27, Plan RP 973, Except Plan RP 4874.

Lease to Squamish Flying Club. (Assessed under Roll No. 1000080600000

(f) Block B, District Lot Lot 6329, Lease #239602. Leased to the Squamish Yacht Club. (Assessed under Roll No. 5000063833002).

(g) Block A, Plan 766, Lease #237518. Leased to West Coast Railway Museum,

39645 Government Road. (Assessed under Roll No. 4000068001000)

(h) District Lot 4262, Plan 4820, except Plans 2511, 2518, 2530, 2651 and 19103. Leased to West Coast Railway Museum, (Assessed under Roll No. 4000055101002).

(i) Block A, Lot 5, District Lot 4261, Plan 13451. B.C. Hydro Lease to District of

Squamish and District of Squamish sublease to Tantalus Seniors Centre Society, 1471 Pemberton Avenue (Assessed under Roll No. 5000054012002)

(j) Block R, Lot A, District Lot 4261, Plan 15959. Held by the Squamish Senior

Citizens Home Society, 38201 – 38209 Third Avenue (Assessed under Roll No. 5000054250000).

(k) Lot 1, District Lot 4261, Plan BCP1612. Held by Squamish Senior Citizens

Home Society, 38206 Third Avenue. (Assessed under Roll No. 5000054263100).

(l) Lot 2 of Parcels A and E, Section 11, Plan 12588. Held by the B C Lions

Society for Children with Disabilities, 41015 Government Road. (Assessed under Roll No. 3000071004000).

Bylaw No. 2014, 2007

(m) Lot 2, Section 14, Plan 10982. Held by the B C Lions Society for Children

with Disabilities, 41015 Government Road (Assessed under Roll No. 3000073870000).

(n) Block C, Lot C, Section 1, Plan 12475, part NW ¼. Leased to the Squamish

Valley Golf and Country Club, 2458 Mamquam Road. (Assessed under Roll No. 4000067676000).

(o) Lot D, Section 1, Plan 12475, N.W. ¼, Exc SRW 15402 HWY, & NE ¼

Section 2. Leased to the Squamish Valley Golf and Country Club, 2458 Mamquam Road. (Assessed under Roll No. 4000067681000).

(p) Block 4, Lot 18, District Lot 486, Plan 3960. Held by Squamish United

Church. (Assessed under Roll No. 5000000634000)

(q) Block 5 of A B C, Lot 6, District Lots 486 & 833, Plan 7423. Held by Squamish Health Care Society. (Assessed under Roll No. 7700002552000.)

(r) Block 17, Lot 16, District Lot 486, Plan 3960. Held by Alano Club of

Squamish. (Assessed under Roll No. 5000000944010.)

(s) Block 17, Lot 17, District Lot 486, Plan 3960. Held by Alano Club of

Squamish. (Assessed under Roll No. 5000000944020.) 2. This Bylaw may be cited as "District of Squamish Community Charter Section 224

Tax Exemption Bylaw No. 2014, 2007". READ A FIRST, SECOND AND THIRD TIME this ADOPTED this _________________________

Ian Sutherland Mayor

_________________________

Robin Arthurs Director of Administrative Services

District of SquamishEligible Property for 2007 Permissive Tax Exemption

Section 224 Community CharterTax Exemption Bylaw 2014, 2007

2008 2009 2010

Squamish Valley Rod & Gun ClubAssessed under Roll No.s400-0067861.000 400-0067861.001 $18,253.00 $19,165.65 $20,123.93

Squamish Flying ClubAssessed under Roll No.s100-0048885.002 100-0049382.000100-0080600.000 $17,359.09 $18,227.04 $19,138.39

Squamish Yacht ClubAssessed under Roll No.s500-0063833.002 $2,561.55 $2,689.63 $2,824.11

West Coast Railway AssociationAssessed under Roll No.s400-0068001.000 400-0055101.002 $15,553.05 $16,330.70 $17,147.24

Tantalus Seniors SocietyAssessed under Roll No.s500-0054012.002 $1,078.96 $1,132.91 $1,189.56

Squamish Senior Citizens Home SocietyAssessed under Roll No.s500-0054250.000 500-0054263.100 $21,065.69 $22,118.97 $23,224.92

BC Lions Society for Children with DisabilitiesAssessed under Roll No.s300-0071004.000 300-0073870.000 $74,276.76 $74,276.76 $77,990.60

Squamish Valley Golf and Country ClubAssessed under Roll no.s400-0067676.000 400-0067681.000 $92,002.32 $96,602.44 $101,432.56

Squamish United Church - vacant landAssessed under Roll no.500-0000634.000 $1,980.79 $2,079.83 $2,183.82

Squamish Health Care Society - vacant landAssessed under Roll no.770-0002552.000 $1,785.65 $1,874.93 $1,968.68

Alano Club of SquamishAssessed under Roll no.500-0000994.010 500-0000944.020 $5,062.76 $5,315.90 $5,581.70

Estimated property value taxes imposedif not exempt ( 5% escalation )

H:\Hall\Finance\Taxation\Tax Exemption Bylaw Workbooks\Tax Exemption Bylaw 2014 Workbook