19-34 Property Tax Rebate for Eligible Charities Amendment to 98-34 COUNTY OF ELGIN
By-Law No. 19-34
"A BY-LAW TO AMEND BY-LAW NO. 98-34, AS AMENDED, BEING A BY-LAW TO
PROVIDE A PROPERTY TAX REBATE PROGRAM FOR ELIGIBLE CHARITIES"
WHEREAS Section 361 of the Municipal Act, 2001, S.O. 2001, c.25, provides that the
Council of each municipality, other than a lower-tier municipality, shall have a tax rebate
program for eligible charities for the purposes of giving them relief from taxes or amounts
paid on account of taxes on eligible property they occupy;
AND WHEREAS By-Law No. 98-34 was passed by the Council in this regard;
AND WHEREAS By-Law No. 98-34 was amended by By-Law No. 04-22 to provide for a tax
rebate program for Branches of the Royal Canadian Legion effective January 1, 2005;
AND WHEREAS By-Law No. 98-34 was amended by By-Law No. 07-23 to include charges
in the definition of Taxes;
AND WHEREAS Section 361.3.7 of the Municipal Act, 2001, S.O. 2001, c.25 states that"An
application for a taxation year must be made after January 1 of the year and no later than
the last day of February of the following year."
NOW THEREFORE the Municipal Council of the Corporation of the County of Elgin enacts
as follows:
1 . THAT Subsection 6 of By-Law No. 98-34 be and is hereby amended to replace
"charities must provide documentation which substantiates their eligibility on or before
December 1 of the preceding year" with "charities must provide documentation which
substantiates their eligibility no later than the last day of February of the following year"; and,
2. THAT this By-Law becomes effective upon its passing.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 24TH DAY OF
SEPTEMBER 2019.
,91AILL/ Julie onyou, Duncan McPha I,
Chief Administrative Officer. Warden.