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POLICY STATEMENT District of Maple Ridge Title: Tax Exemption – Community Halls Policy No : 5.18 Supersedes: AMENDED Authority: Council Approval: August 31, 2004 Effective Date: September
11, 2001 Policy Statement: The land and buildings necessary to the operation of a community hall that provides its community with non-restricted social and recreation activity will
be exempt from taxation under Section 197(1)(a) of the Community Charter [municipal property taxes]. Purpose: To establish the level of permissive tax exemption that is provided to
community halls. Section 224(2)(i) of the Community Charter provides for a permissive tax exemption for properties owned or held by an athletic or service club or association and used
as a public park or recreation ground or for public athletic or recreational purposes. Definitions: The athletic or service association must be a non-profit registered society that
is in good standing with the Registrar. It must be apolitical and non-restrictive in its membership, executive, and event participation. A community hall offers identity to its recognized
area and provides the community with social and recreational activity. Tax exemptions for community halls will be restricted to one hall per Maple Ridge community as follows: Hammond,
West Maple Ridge, Haney, Albion, Thornhill, Whonnock, Ruskin, and Yennadon.