Part II - Enacted First Nations Legislation

Decision Information

Decision Content

Ministre des Minister of Relations Couronne-Autochtones Crown-Indigenous Relations Ottawa, Canada K1A OH4 I, Minister of Crown-Indigenous Relations, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Eskasoni First Nation in the Province of Nova Scotia, at a meeting held on the 5th day of July 2019. Eskasoni First Nation Property Tax Rates By-law 2019 Dated at Ottawa, Ontario, this !w day of ctv x.-2019. __Qtut-e Hon. Carolyn Bennett, M.D., P.C., M.P. Canad'â.
ESKASONI FIRST NATION PROPERTY TAX RATES BY-LAW 2019 WHEREAS- A.P ursuant to section 83(1Xa) of the Indian Act, the First Nation has enacted a Property Taxation By-law for the taxation for local purposes of land, or interests in land, in the Reserve, including rights to occupy, possess or use land in the Reserve; B. Section 52 of the Property Taxation By-law requires the First Nation, in each taxation year, to enact a by-law setting the rate of tax to be applied to each class of taxable property; and C.T he Council of the First Nation deems it to be in the best interests of the First Nation to set the tax rates as set out in this By-law; NOW THEREFORE the Council of the Eskasoni, at a duly convened meeting, enacts as follows: 1. This By-law may be cited as the Eskasoni First Nation Property Tax Rates By-law 2019. 2. In this By-law: "Act" means the Indian Act R.S.C. 1985, c.I-5 "by-law" means this property tax rates by-law; "First Nation" means the Eskasoni, being a band as defined under the Act. "Property Taxation By-law" means the Eskasoni First Nation Property Assessment and Taxation By-law, 2012; "reserve" means land set apart for the use and benefit of the First Nation within the meaning of the Act•, and "taxable property" means property in the reserve that is subject to taxation under the Property Taxation By-law. 3. Taxes levied pursuant to the Property Taxation By-law for the 2019 taxation year shall be determined by imposing the rates set out in Schedule "A" for each property class established in the Property Taxation By-law, upon the assessed value of all taxable property in each property class. 4. Except where otherwise defined, words and expressions used in this By-law have the meanings given to them in the Property Taxation By-law. 5. Where a provision in this By-law is e api stied in the present tense, the provision applies to the circumstances as they arise. 6. This By-law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives_ 7. The Schedule attached to this By-law forms part of and is an integral part of this By-law.
8. This By-law comes into force upon the approval of the Minister of Indian Affairs and Northern Development. THIS BY-LAW IS HEREBY ENAC I .I.) by Council at a duly convened meeting held on the 5 day of July . 2019 A quonnn of Council consists of five (5) members of Coma C ief Leroy 1)e.nny 3 .40 Coumcil tor-a+)eretiabmsan Councillor Allan Jeddore Coimcillor Bertram Bernard C ouncillor Chris Stevens Councillor Tom Johnson Jr. .*iLeZigte. 1,1 Councillor Gerald Francis Councillor Brendon roulette ~ Councillor Eldon Gould Councillor Barn Francis Councillor John Toney Councillor Leon Denny
SCHEDULE "A" Property Class Mill Rate per $100 of assessed value Residential 2.016 Commercial 5.259
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