WHEREAS by Section 6.1 of the Assessment Act, R.S.O. 1990, c. A31 as amended Regional Council may exempt from taxation land that is used and occupied as a memorial home, clubhouse or athletic grounds by persons who served in the armed forces of His or Her Majesty or an ally of His or Her Majesty in any war;

AND WHEREAS Council wishes to provide such a tax exemption to qualified property;

AND WHEREAS Council has by resolution adopted on the 13th of December, 2007 authorized the presentation of this by-law for enactment;

NOW THEREFORE the Council of the Regional Corporation enacts as follows:

1. In this by-law:

“Treasurer” means the Treasurer of the City of Mississauga or the Treasurer of the City of Brampton or the Treasurer of the Town of Caledon;

“Eligible Group” means a branch of the Royal Canadian Legion or of the Army, Navy and Air Force Veterans Club.

2. That land in the City of Mississauga, City of Brampton and Town of Caledon used and occupied as a memorial home, clubhouse or athletic grounds by persons who served in the armed forces of His or Her Majesty or an ally of His or Her Majesty in any war is exempted from taxation for purposes of the Regional Corporation.

3. That the Treasurer is authorized and directed to allow the tax exemption provided for in this by-law.

4. That as a condition of any property being eligible for the tax exemption provided for in this by-law the Treasurer must be notified by the Eligible Group that the land is being used and occupied for one or more of the purposes specified in section 2.

5. That the notification to the Treasurer shall be in the format specified by, and shall meet any deadlines specified by, the Treasurer.

6. That the exemption provided for in this by-law does not affect the obligation to pay fees or charges that have priority lien status.

7. This by-law shall come into effect on January 1, 2008.

8. This by-law shall expire and be deemed to be repealed on December 31, 2017.

READ THREE TIMES AND PASSED IN OPEN COUNCIL this 13th day of December, 2007.