Four gun ranges are among a handful of properties in Mountain View County that will have to apply at least every three years to maintain their tax-exempt status under a new policy approved last week by council's policies and priorities committee.There are 1,856 exempt properties in the county, with the majority ñ 1,693 ñ being farm residence and farm building exemptions, says a report from corporate services.While the vast majority are exempt under criteria set out in the Municipal Government Act or under the MGA and assessment regulations, the report identifies six properties whose exemptions are granted at the discretion of council under the Community Organization Property Tax Exemption Regulation.Of these, ìfour are associated with gun clubs, one is a community association with a lease from the province and the last is a lease for a youth camp from the Baptist Church,î says the report.ìUnder the regulation these properties should be evaluated at least every three years. The regulation states that there is an annual application process and that council may waive the application for three consecutive years only.îOne of the guidelines approved as part of the policy says ìcouncil may consider whether Ö the use of the property is of general benefit to the community and/or the ratepayers of the county.îThat regulation, corporate services director Greg Wiens told P&P, ìwould determine whether a property is Ö a valuable addition to the community or whether it's causing issues.îWhile other exemptions are determined by a designated assessor, Wiens said, ìthis small subset of six properties would have to come to council on a regular basis. It may grow or may contract (but) it would only be this small subset that would be part of the application process and council decision-making process.îAdministration recommended that any changes be implemented for the 2011 tax year.The four gun clubs include three shotgun ranges plus one rifle and pistol range, which is situated west of Olds and operated by the Mountain View Marksman Association Gun Club.Though not mentioned during last week's discussion, the Marksman range has been a source of conflict with surrounding farmers, 23 of whom appealed last fall to the county to pull the club's development permit ìon the grounds that the unnecessary noise is a huge nuisance factor.îCouncil has directed administration to bring forward a noise bylaw that would limit hours of operation for shooting ranges and set conditions to mitigate noise. The Marksman club has indicated it will challenge such a bylaw in court.