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 Rates Law, 2018 Dated at Kamloops, British Columbia this 10th day of August, 2018. On behalf of the First Nations Tax Commission C.T. (Manny Jules Chief Commissioner Fir k ions Tax Commission
SEABIRD ISLAND BAND ANNUAL RATES LAW, 2018 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, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The Council of the Seabird Island Band has enacted the Seabird Island First Nation Property Taxation By-law and the Seabird Island First Nation Property Assessment By-law, which by-laws have been deemed to be property taxation laws made under the First Nations Fiscal Management Act, pursuant to section 145 of that Act; 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, interests or rights in the reserve; 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 Rates Law, 2018. 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 First Nation Property Assessment By-law; "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" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Seabird Island First Nation Property Taxation By-law. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2018 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.
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 30th day of July, 2018, at Agassiz, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. Chief Clem Seymour uncillor Janice P 264 /tv Councillor R ey Peters Councillor Paul Andrew Councill:r Stacy cNeil Councillor Marcia Peters uncillor!' onald Joe uncillor Linda Ka Peters
SCHEDULE TAX RATES PROPERTY CLASS 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 RATE PER $1,000 of assessed Value in: Improvements Land 5.22654 5.22654 74.46830 74.46830 17.75624 17.75624 15.50067 15.50067 10.35959 10.35959 27.34088 27.34088 67.58070 45.30561
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