First Nations Tax Commission Commission de la fiscalité des premières nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Seabird Island Band in the Province of British Columbia, Seabird Island Band Annual Tax Rates Law, 2019 Dated at Kamloops, British Columbia this 18th day of July, 2019. On behalf of the First Nations Tax Commission / C.T. (Man Jules — Chief Commissioner First Nations Tax Commission
SEABIRD ISLAND BAND ANNUAL TAX RATES LAW, 2019 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights; B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights; NOW THEREFORE the Council of the Seabird Island Band duly enacts as follows: 1. This Law may be cited as the Seabird Island Band Annual Tax Rates Law, 2019. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the Seabird Island Indian Band Property Assessment Bylaw; "First Nation" means the Seabird Island Band, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Seabird Island Indian Band Property Taxation Bylaw. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2019 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. This 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 Law forms part of and is an integral part of this Law. 1
8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the _18_ day of June, 2019, at Agassiz, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. Chief Clem Seym Councillor Janice Parsey Councillor '" ney Peters Councillor Alexis Grace Councillor Paul Andrew Councillor cy McNeil ~ Co ' for Marcia Peters Council onald Joe Councillor Linda Kay-Peters 2
SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 OF ASSESSED VALUE Improvements Land Class 1 - Residential Class 2 - Utilities Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm Class 10 - Prescribed Railway Rights of Way 4.81224 4.81224 72.01578 72.01578 13.67598 13.67598 14.59743 14.59743 10.08651 10.08651 28.47753 28.47753 65.37908 43.91624
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