ADMINISTRATIVE REPORT
Date: December 1, 1995
TO: Vancouver City Council
FROM: Director of Finance
SUBJECT: Grants-in-Lieu of City's General Purposes Taxes
RECOMMENDATION
THAT Council approve the grants-in-lieu of taxes for general
purposes amounting to $2,793.43 as set out in this report; source
of funds to be Contingency Reserve.
MANAGER'S COMMENTS
The General Manager of Corporate Services submits the foregoing
for CONSIDERATION.
COUNCIL POLICY
On August 4, 1960, City Council approved recommendations to provide
for the technicality that properties cannot be exempted from the
current year's Assessment Roll and are, therefore, legally taxed. The
grant would cover the period from the first building inspection, or
the period from proof of occupancy, to the dates the properties become
exempt. The maximum period covered by a grant is limited to two (2)
years. Authority for tax exemption is provided under sections
396(1)(c) and 397(1) of the Vancouver Charter.
Approval of the grant recommendation requires 8 affirmative votes.
DISCUSSION
Requests for grants-in-lieu of property taxes are received by the
Property Tax Office (and the B.C. Assessment Authority) from the
various organizations throughout the year. These requests are held
until the Area Assessor for Vancouver has verified they will be shown
as exempt on the 1995 Assessment Roll in accordance with Sections
396(1)(c) and 397(1) of the Vancouver Charter. The following
organizations have requested grants:
Vancouver Chinese Baptist Church $ 336.93
Vancouver Yuan Yung Buddhism Centre Society 2,232.55
Parish of St. Margaret 223.95
$ 2,793.43
The 1995 Other Grants Budget is fully expended at this time. The
source of funds for these grants, if approved, is to be the
Contingency Reserve.
Appendix A sets out details of each request.
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APPENDIX A
1. VANCOUVER CHINESE BAPTIST CHURCH
7392 Culloden Street
Lot 24, Block 23, D.L. 200, Plan 7942
Purchased July 28, 1994, and used for Sunday School classes and
fellowship meetings.
The B.C. Assessment Authority granted exemption for the 1995 roll
under Section 396(i)(c)(iv) of the Vancouver Charter.
This grant is for the period July 28, 1994 to December 31st,
1994.
$336.93
2. VANCOUVER Yuan Yung Buddhism Centre Society
3642 Kingsway
Lot A, Block 13, Plan 2731, D.L. 36 & 49 Exc Plan 6044
Purchased July 1994, renovations completed and operations
underway by November 3, 1994. This Society also carries out
religious activities at 3894 Commercial Street and this second
property was acquired as a further place of worship.
The B.C. Assessment Authority granted exemption for the 1995 roll
under Section 396(i)(c)(iv) of the Vancouver Charter.
This grant is for the period November 3, 1994 to December 31,
1994.
$2,232.55
3. PARISH OF ST. MARGARET
1530 - 1538 East 22nd Avenue
Lot B, Block 6 W Pt, D.L. 352, Plan 219
Construction of this new facility began in August, 1994 after
fire destroyed the previous church building in 1982. The first
building inspection is recorded as September 8, 1994.
The B.C. Assessment Authority granted exemption for the church
portion for the 1995 roll under Section 396(i)(c)(iv) of the
Vancouver Charter.
This grant is for the period September 8, 1994 to December 31,
1994.
$223.95
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