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Copyright © 2004: City of St. John's,
St. John's, Newfoundland, Canada
Important Information
(Includes disclaimer and copyright information and details about the availability of printed and electronic versions of the By-Laws.) |
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Pursuant to the powers vested in it under the St. John’s Assessment Act, R.S.N. 1990, c.S-1, as amended and all other powers enabling it, the City of St. John’s enacts the following By-Law relating to the exemption from property tax of non-profit public recreational facilities.
BY-LAW
1. This By-Law may be cited as the St. John’s Non-Profit Public Recreational Facilities Property Tax Exemption By-Law.
2. In this By-Law:
“Non-Profit Public Recreational Facility” means a body corporate duly registered to carry on business in the Province of Newfoundland and Labrador and which is without share capital within the meaning of the Corporations Act, R.S.N. 1990 c.C-36, as amended, and which corporation offers recreational activities and/or services to the general public without requiring users to be a member or pay a membership and/or initiation fee.
3. Property held by a Non-Profit Public Recreational Facility shall be exempt from the real property tax. |
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