...on the assessed value thereof, subject to the following exemptions, that is to say : — Exemptions. (1.) Every building set apart and in use for the public worship of God : (2.) Every burying ground in actual use as such, and every cemetery : (3.) Every building set apart and in use...

...church stands. 15. (1.) For the purposes of subsection (1) of section 20(5 of the '' Municipal Act," a building set apart and in use for the public worship of God shall mean and include the land upon which such building actually stands, together with such other...

...property is situated an amount equal to 30 per cent, of, the tax collected on that land. EXEMPTIONS FROM REAL ESTATE TAXATION IN MUNICIPALITIES. (1) Every...hospital and buildings in connection therewith and 'and adjoining and used for the hospital to the extent of twenty acres, every private hospital and...

...within a municipality by the Council thereof, subject to the following exemptions, that is to say:— (1.) Every building set apart and in use for the public worship of God: (2.) Every burying ground in actual use solely as such, and every cemetery: (3.) Every building set apart and...

...improvements within a municipality shall be exempt from taxation to the following extent, namely:— "(1.) Every building set apart and in use for the public worship of God: "(2.) Every buryingground and every cemetery in actual use solely as such: 244 "(3.) Every building set apart and...

...assessments—Inapplicability of time limitation« of ss. 484, 485.—The exemption from taxation of "every building set apart and in use for the public worship of God" in sec. (1) of the Municipal ¿ict, inch-.des the land under such building : till« interpretation...

...improvements within the municipality shall be exempt from taxation to the following extent, namely:— (1.) Every building set apart and in use for the public worship of God: (2.) Except as provided In subsection (2) of section 25 of the "Cemetery Companies Act," as enacted by section...

...of the Court of Appeal of British Columbia that the Municipal Act exemption from rates and taxes of "every building set apart and in use for the public worship of God" applies to the land upon which such building is erected, as well as to the fabric itself. 12 And from...

...thereunder.—From an application of the above rules of construction, it follows that the exemption from taxation of "every building set apart and in use for the public worship of God" in s. 197 (1) of the Municipal Act, 1914, c. 52 (BC) includes toe land under such buildings. The fact...

...of section 211 of said chapter 179 is repealed, and the following is substituted therefor:— "(a.) Every building set apart and in use for the public worship of God, including the land upon which such building 13'0 actually stands and also including such area of the...