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Copyright © 2012: 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 section 8 of the City of St. John’s Municipal Taxation Act, SNL 2006 c.C-17.1, as amended, and all other powers enabling it, the City of St. John’s enacts the following By-Law related to real property tax exemption.
BY-LAW
1. This By-Law may be cited as the “St. John’s Real Property Tax Exemption By-Law”.
2. Real property may be exempted from the real property tax that is:
(a) held and occupied for public worship;
(b) used in connection with and for the purpose of a hospital for the care of the physically or mentally disabled or for the care of the aged or infirm, including student residences, but not including other residences and apartments;
(c) held and occupied as a public college or school or for other public educational purposes, including student residences and playing fields and other recreational facilities owned by them, not including other residences and apartments;
(d) held and occupied by a charitable organization or institution which is so registered under the Income Tax Act (Canada);
(e) used for emergency housing;
(f) acquired from the City for the purpose of development for public purposes;
(g) part of a low rental housing project as defined in the National Housing Act(Canada); or
(h) used for a purpose from which the City received the net profits. |
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