First Nations Tax Commission Commission de la fiscalite des premieres nations
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the ?aqam in the Province of British Columbia, ;>aqam Property Taxation Law, 2017 Dated at Kamloops, British Columbia this 20th day of September, 2017.
On behalf of the First Nations Tax Commission C. T. (Manny) ules
Chief Commissioner Fir ations Tax Commission
1aq' am PROPERTY TAXATION LAW, 2017 TABLE OF CONTENTS PART I Citation........................................................................................................................... 2 PART II Definitions and References............................................................................................. 2 PART III Administration................................................................................................................ 4 PART IV Liability for Taxation...................................................................................................... 5 PART V Exemptions from Taxation............................................................................................. 5 PART VI Grants.............................................................................................................................. 8 PART VII Levy of Tax..................................................................................................................... 8 PART VIII Tax Roll and Tax Notice................................................................................................. 9 PART IX Payment Receipts and Tax Certificates.......................................................................... 10 PART X Penalties and Interest...................................................................................................... 11 PART XI Revenues and Expenditures............................................................................................ 11 PART XII Collection and Enforcement........................................................................................... 12 PART XIII Seizure and Sale of Personal Property............................................................................ 14 PART XIV Seizure and Assignment of Taxable Property................................................................. 15 PART XV Discontinuance of Services............................................................................................. 17 PART XVI General Provisions.......................................................................................................... 18 SCHEDULES I Request for Information by Tax Administrator for 7aqam....................................................... 21 II Tax Notice................................................................................................................................ 22 III Costs Payable by Debtor Arising from Seizure and Sale of Personal Property....................... 23 IV Tax Certificate.......................................................................................................................... 24 V Tax Arrears Certificate............................................................................................................. 25 VI Notice of Seizure and Sale of Personal Property...................................................................... 26 VII Notice of Sale of Seized Personal Property.............................................................................. 2 7 VIII Notice of Seizure and Assignment of Taxable Property.......................................................... 28 IX Notice of Sale of a Right to Assignment of Taxable Property................................................. 30 X Notice of Discontinuance of Services ..................................................................................... . 32 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;
B. The 7itwatna7is 7aqam (Council) deems it to be in the best interests of 7aqam to make a law for such purposes; and
C. The 7itwatna7is 7aqam (Council) has given notice of this 7a·knumutt:ittit (Law) and has considered any representations received by the 7itwatna7is 7aqam (Council), in accordance with the requirements of the First Nations Fiscal Management Act;
NOW THEREFORE the 7itwatna7is 7aqam (Council) duly enacts as follows:
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PART I CITATION Citation 1. This 7a·knumu,rtittit (Law) may be cited as the ?aqam Property Taxation Law, 2017. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this 7a·knumu,rtittit (Law): "Act" means the First Nations Fiscal Management Act, S.C. 2005, c.9, and the regulations enacted under that Act;
"assessed value" has the meaning given to that term in the Assessment Law; "Assessment Law" means the ?aqam Property Assessment Law, 2017; "Assessment Review Board" means the assessment review board established under the Assessment Law; "assessment roll" has the meaning given to that term in the Assessment Law; "assessor" means a person appointed to that position under the Assessment Law; "7a·knumu,rtittit (Law)" means this ?aqam Property Taxation Law, 2017; "7aqam" means 7aqam, formerly known as the St. Mary's Indian Band, and named as the St. Mary's First Nation in the schedule to the Act;
"7aqam 7amak (7aqam Lands)" means any land set apart for the use and benefit of 7aqam as "reserve" within the meaning of the Indian Act;
"7aqam Corporation" means a corporation in which at least a majority of the shares are held in trust for the benefit of 7aqam or every 7aqamnik (member);
"7aqamnik (member)" means 'people of the dense forest', and for the purpose of this 7a· knumu,rtittit (Law) means a person whose name appears or whose name is entitled to appear on the 7aqam membership list;
"debtor" means a person liable for unpaid taxes imposed under this 7a· knumu,rtittit (Law); "economic revitalization" means the objective of increasing economic activity on 7aqam 7amak (7aqam Lands) by meeting the criteria set out in section 8(3 );
"environmental revitalization" means the objective of increased sustainability or environmental remediation on 7aqam 7amak (7aqam Lands) by meeting one (1) or more of the criteria set out in subsection 8(2);
"expenditure law" means an expenditure law enacted under paragraph S(l)(b) of the Act; "FMB" means the First Nations Financial Management Board established under the Act; "holder" means a person in possession of an interest in land or a person who, for the time being, (a) is entitled through a lease, licence or other legal means to possess or occupy the interest in land, (b) is in actual occupation of the interest in land, ( c) has any right, title, estate or interest in the interest in land, or ( d) is a trustee of the interest in land;
"7itwatna7is 7aqam (Council)" has the meaning given to the term "council" in the Act, being the Chief and councillors chosen in accordance with the St. Mary's Indian Band Custom Election Regulations, 2016 from time to time;
"improvement" means any building, fixture, structure or similar thing constructed, placed or affixed on, in or to land, or water over land, or on, in or to another improvement and includes a manufactured home;
"interest in land" or "property" means land or improvements, or both, in 7aqam 7amak (7aqam Lands) and, without limitation, includes any interest in land or improvements, any occupation, possession or use of land or improvements, and any right to occupy, possess or use land or improvements;
"kawitkinit 7amaks (allotment)" means those 7aqam 7amak (7aqam Lands) that have been lawfully granted to a 7aqamnik (member) and in which that 7aqamnik (member) has lawful possession;
"kamatiktit 7amaks (allotment holder)" means a person who has been granted an kawitkinit 7amaks (allotment) pursuant to (a) section 20 of the Indian Act, (b) paragraph 32.l(a) of the ?aqam Amended Land Code prior to the date the ?aqam Allotment Law, 2016took effect, or
(c) the ?aqamAllotment Law, 2016, and who is entitled to a certificate of possession in relation to those 7aqam 7amak (7aqam Lands) under the ?aqamAllotment Law, 2016;
"land instrument" means a written document that transfers or purports to transfer an interest in 7aqam 7amak (7aqam Lands) pursuant to the Indian Act or pursuant to the ?aqam Amended Land Code, 2016, as applicable; "LEED" means the Leadership in Energy and Environmental Design green building rating system; "LEED Accredited Professional" means an individual accredited by the Canada Green Building Council as a LEED Accredited Professional;
"LEED Certified" means an improvement certified in writing by a LEED Accredited Professional as complying with LEED Platinum, Gold, Silver or Certified standards for construction or an alteration of an improvement under the LEED Canada - NC 1.0 Rating System administered by the Canada Green Building Council;
"local revenue account" means the local revenue account referred to in section 13 of the Act; "manufactured home" has the meaning given to that term in the Assessment Law; "Notice of Discontinuance of Services" means a notice containing the information set out in Schedule X; "Notice of Sale of a Right to Assignment of Taxable Property" means a notice containing the information set out in Schedule IX;
"Notice of Sale of Seized Personal Property" means a notice containing the information set out in Schedule VII;
"Notice of Seizure and Assignment of Taxable Property" means a notice containing the information set out in Schedule VIII;
''Notice of Seizure and Sale" means a notice containing the information set out in Schedule VI; "person" includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
"property class" has the meaning given to that term in the Assessment Law;
"Province" means the province of British Columbia; "registered", in respect of land, means validly registered in either (a) the First Nation Land Register established pursuant to section 25 of the First Nations Land Management Act, or
(b) the Reserve Land Register established pursuant to section 21 of the Indian Act; "resolution" means a motion passed and approved by a majority of 7itwatna7is 7aqam (Council) present at a duly convened meeting;
"tax administrator" means a person appointed by 7itwatna7is 7aqam (Council) under subsection 3(1) to administer this 7a· knumu,etittit (Law);
"Tax Arrears Certificate" means a certificate containing the information set out in Schedule V; "Tax Certificate" means a certificate containing the information set out in Schedule IV; "Tax Notice" means a notice containing the information set out in Schedule II; "tax roll" means a list prepared pursuant to this 7a ·k numu,etittit (Law) of persons liable to pay tax on taxable property;
"taxable property" means an interest in land that is subject to taxation under this 7a·knumu,etittit (Law); "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; "taxes" include (a) all taxes imposed, levied, assessed or assessable under this 7a·knumu,etittit (Law), and all penalties, interest and costs added to taxes under this 7a·knumu,etittit (Law), and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of 7aqam, and all penalties, interest and costs added to taxes under such a law; and
"taxpayer" means a person liable for taxes in respect of taxable property. (2) In this 7a·knumu,etittit (Law), references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this 7a · knumu,etittit (Law), except where otherwise stated.
PART ill ADMINISTRATION Tax Administrator 3.(1) 7itwatna7is 7aqam (Council) must, by resolution, appoint a tax administrator to administer this 7a·knumu,etittit (Law) on the terms and conditions set out in the resolution.
(2) The tax administrator must fulfill the responsibilities given to the tax administrator under this 7a·knumu,etittit (Law) and the Assessment Law.
(3) The tax administrator may, with the consent of 7itwatna7is 7aqam (Council), assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of 7aqam.
(4 ) The tax administrator's responsibilities include (a) the collection of taxes and the enforcement of payment under this 7a·knumu,etitti½ (Law); and (b) the day to day management of7aqam's local revenue account.
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PART IV LIABILITY FOR TAXATION Application of Law 4. This 7a·knumuctit+it (Law) applies to all interests in land. Tax Liability 5.(1) Except as provided in Part V, all interests in land are subject to taxation under this 7a·knumuctit+it (Law).
(2) Taxes levied under this 7a·knumuctit+it (Law) are a debt owed to 7aqam, recoverable by 7aqam in any manner provided for in this 7a · knumuctitti+ (Law) or in a court of competent jurisdiction.
(3) Where an interest in land is not subject to taxation, the liability for taxation of any other interest in the same property is not affected.
(4) Taxes are due and payable under this 7a·knumuctittit (Law) notwithstanding any proceeding initiated or remedy sought by a taxpayer respecting his or her liability to taxation under this 7a· knumuctit+it (Law).
(5) Any person who shares the same interest in taxable property is jointly and severally liable to 7aqam for all taxes imposed on that taxable property under this 7a · knumuctit+it (Law) during the taxation year and for all unpaid taxes imposed in a previous taxation year, including, for clarity, interest, penalties and costs as provided in this 7a·knumuctit+it (Law).
Tax Refunds 6.(1) Where a person is taxed in excess of the proper amount in a taxation year, the tax administrator must refund to that person any excess taxes paid by that person.
(2) Where a person is entitled to a refund of taxes, 7itwatna7is 7aqam (Council) may direct the tax administrator to refund the amount in whole or in part by applying it as a credit on account of taxes or other unpaid amounts that are due or accruing due to 7aqam in respect of taxable property held by that person.
(3) Where a person is entitled to be refunded an amount of taxes paid under this 7a · knumuctit+it (Law), the tax administrator must pay the person interest as follows:
(a) interest accrues from the date that the taxes were originally paid to 7aqam; (b) the interest rate during each successive three (3) month period beginning on January 1, April 1, July 1 and October 1 in every year, is two percent (2%) below the prime lending rate of the principal banker to 7aqam on the 15th day of the month immediately preceding that three (3) month period;
( c) interest will not be compounded; and ( d) interest stops running on the day payment of the money owed is delivered or mailed to the person to whom it is owed, or is actually paid.
PARTV EXEMPTIONS FROM TAXATION Exemptions 7.(1) An interest in land is exempt from taxation under this 7a·knumuctit+it (Law) if it is (a) subject to subsections (3) and (4), held by any of 7aqam, an 7aqam Corporation, or an 7aqamnik (member) and that interest in land is either
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(i) not occupied by any person, or (ii) occupied by 7aqam, an 7aqam Corporation, or an 7aqamnik (member); (b) a building used for public school purposes or for a purpose ancillary to the operation of a public school, and the land on which the building stands;
( c) a building used or occupied by a religious body and used for public worship, religious education or as a church hall, and the land on which the building stands;
( d) an institutional building used to provide housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land on which the building stands; and
( e) that land of a cemetery actually used for burial purposes. (2) For greater certainty, an exemption from taxation under any of paragraphs (1 )(b ), ( c) or ( d) applies only to that portion of a building occupied or used for the purpose for which the exemption is granted, and to a proportionate part of those lands on which that building stands.
(3) Interests in land referenced in paragraph (l)(a) are liable to taxation if the interest in land is held or occupied other than by 7aqam, an 7aqam Corporation, or an 7aqamnik (member), and the taxes imposed under this 7a· knumu~itlit (Law) are a liability only on that holder or occupier and not on 7aqam, an 7aqam Corporation, or an 7aqamnik (member), except as provided in subsection (4).
( 4) Where an interest in land is (a) held by a kamatikiit 7amaks (allotment holder), (b) occupied by a person who is not an 7aqamnik (member), ( c) occupied other than pursuant to a registered land instrument, and ( d) used or zoned for residential purposes, the taxes imposed under this 7a·knumu~ittit (Law) are a liability only on the kamatikiit 7amaks (allotment holder) and not on the person occupying the kawiikinit 7amaks (allotment).
Environmental and Economic Revitalization Program and Exemption 8.(1) A revitalization program is hereby established to encourage one (1) or both of the following objectives:
(a) environmental revitalization; and (b) economic revitalization. (2) A property tax exemption may be given under this section for environmental revitalization where (a) new improvements are constructed on the taxable property with a value of at least fifty thousand dollars ($50,000) that are LEED Certified;
(b) the primary use of the taxable property is recycling and directly related activities; or ( c) new improvements are constructed on the taxable property with a value of at least one hundred thousand dollars ($100,000) where the equivalent of at least twenty-five percent (25%) of the value of the new improvement will be expended on the remediation of existing environmental degradation on the taxable property.
(3) A property tax exemption may be given under this section for economic revitalization where, on the taxable property, existing improvements with a value of at least five hundred thousand dollars ($500,000) are used for the provision ofo n-the-job training or employment for at least five (5) individuals ofFirstNations descent.
( 4) A holder of taxable property may apply to 7itwatna7is 7aqam (Council) for an exemption under this section by delivering to the tax administrator
(a) an application in the form prescribed by 7itwatna7is 7aqam (Council) from time to time; and (b) a detailed description of how the taxable property meets the exemption criteria set. (5) On receipt of an application under subsection (4) that meets the exemption criteria set out in this section, 7itwatna7 is 7aqam (Council) may by resolution authorize an exemption for the taxable property, in accordance with subsections ( 6) and (7).
( 6) A resolution under subsection (5) must specify (a) how the holder's application meets the objectives oft he revitalization program; (b) the duration of the exemption, which must be five (5) years or less; ( c) the extent of the exemption in each year, which must not exempt development cost charges, service taxes, or business taxes;
( d) the taxation year in which the exemption will begin; and ( e) any requirements or conditions oft he exemption, including the specific requirements the holder must fulfill and maintain for the duration of the exemption to meet the criteria set out in this section.
(7) At least fourteen (14) days before 7itwatna7is 7aqam (Council) considers a resolution under subsection (5), the tax administrator must post a notice describing the proposed resolution in a public place on the 7aqam 7amak (7aqam Lands), which notice must state the date, time and place where 7itwatna7is 7aqam (Council) will consider the resolution and invite any 7aqamnik (member), taxpayer and other person affected by the proposed exemption to make representations to 7itwatna7is 7aqam (Council) before it considers the resolution.
(8) The tax administrator must provide the assessor with a copy of each resolution granting a revitalization tax exemption as soon as practicable after the resolution is passed.
(9) 7itwatna7is 7aqam (Council) may cancel an exemption under this section by resolution (a) at the request of the holder; or (b) ift he holder ceases to meet the criteria for the exemption under this section. (10) Where an exemption is cancelled under paragraph (9)(a), the holder is liable for all taxes from the date of cancellation of the exemption, and penalties and interest as set out in Part X are assessable and payable on all amounts that remain unpaid thirty (30) days after the date of mailing of a notice under subsection (12).
(11) Where an exemption is cancelled under paragraph (9)(b), the holder is liable for all taxes that would have been payable in respect of the property from the date that the holder ceased to meet the criteria for the exemption, and penalties and interest as set out in Part X are assessable and payable from that date.
(12) On cancellation under subsection (9), the tax administrator must give written notice to the holder of
(a) the cancellation and of the date on which it took effect or will take effect; and (b) any taxes due from the date of cancellation or from the date the holder ceased to meet the criteria for the exemption, asapplicable.
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PART VI GRANTS Grants for Surrounding Land 9. Where a building is exempted from taxation under this 7a·knumu,etittit (Law), 7itwatna7is 7aqam (Council) may provide to the holder a grant equivalent to the taxes payable on that area ofland surrounding the building determined by 7itwatna7is 7aqam (Council) to be reasonably necessary in connection with it.
Annual Grants 10.(1) 7itwatna7is 7aqam (Council) may provide for a grant to a holder (a) where the holder is a charitable, philanthropic or other not-for-profit corporation, and 7itwatna7is 7aqam (Council) considers that the property is used for a purpose that is directly related to the purposes of the corporation; and (b) where the holder would be entitled to a grant under the provisions of the Home Owner Grant Act (BC) if the holder's property was subject to taxation by a local government.
(2) Grants provided under subsection (1) (a) may be given only to a holder of property that is taxable in the current taxation year; (b) must be in an amount equal to or less than the taxes payable on the property in the current taxation year, less any other grants; and
( c) must be used only for the purposes of paying the taxes owing on the property in the current taxation year.
(3) A grant under paragraph ( 1) (b) must be in an amount that is not more than the amount to which a person would be entitled under the Home Owner Grant Act (BC) if the holder's property was subject to taxation by a local government.
( 4) 7itwatna7is 7aqam (Council) will in each taxation year determine all grants that will be given under this Part and will authorize those grants in an expenditure law.
PART VII LEVY OF TAX Tax Levy 11.(1) On or before May 28 in each taxation year, 7itwatna7is 7aqam (Council) must adopt a law setting the rate of tax to be applied to each property class.
(2) A law setting the rate of tax may establish different tax rates for each property class. (3) Taxes must be levied by applying the rate of tax against each one thousand dollars ($1,000) of assessed value of the interest in land.
(4) Taxes levied under this 7a·knumu,etitlit (Law) are deemed to be imposed on January 1 of the taxation year in which the levy is first made.
(5) Notwithstanding subsection (3), 7itwatna7is 7aqam (Council) may establish, in its annual law setting the rate of tax, a minimum tax payable in respect of a taxable interest in land.
(6) A minimum tax established under the authority of subsection (5) may be established in respect of one or more property classes.
Tax Payments 12.(1) Taxes are due and payable on or before July 2 of the taxation year in which they are levied.
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(2) Taxes must be paid at the office of 7aqam during normal business hours, by cheque, money order or cash. (3) Payment of taxes made by cheque or money order must be made payable to 7aqam. PART VIII TAX ROLL AND TAX NOTICE Tax Roll 13.(1) On or before May 31 in each taxation year, the tax administrator must create a tax roll for that taxation year.
(2) The tax roll must be in paper or electronic form and must contain the following information: (a) a description of the property as it appears on the assessment roll; (b) the name and address of the holder entered on the assessment roll with respect to the property; ( c) the name and address of every person entered on the assessment roll with respect to the property; ( d) the assessed value by classification oft he land and the improvements as it appears in the assessment roll, exclusive of exemptions, if any;
( e) the amount of taxes levied on the property in the current taxation year under this 7a · knumu~itli+ (Law); and (f) the amount of any unpaid taxes from previous taxation years. (3) The tax administrator may use the certified assessment roll as the tax roll by adding the following information to the assessment roll:
(a) the amount of taxes levied on the property in the current taxation year under this 7a·knumu~itti+ (Law); and (b) the amount of any unpaid taxes from previous taxation years. Annual Tax Notices 14.(1) On or before June 1 in each taxation year, the tax administrator must mail a Tax Notice to (a) each holder of taxable property under this 7a· knumu~it+i+ (Law), and (b) each person whose name appears on the tax roll in respect of the property, to the address of the person as shown on the tax roll. (2) The tax administrator must enter on the tax roll the date of mailing a Tax Notice. (3) The mailing of the Tax Notice by the tax administrator constitutes a statement of and demand for payment of the taxes.
(4) If a number of properties are assessed in the name of the same holder, any number of those properties may be included in one Tax Notice.
(5) Where the holder of a charge on taxable property gives notice to the assessor of the charge under the Assessment Law and the assessor enters the holder's name on the assessment roll, the tax administrator must mail a copy of all tax notices issued in respect of the property to the holder of the charge during the duration of the charge.
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Amendments to Tax Roll and Tax Notices 15.(1) Where the assessment roll has been revised in accordance with the Assessment Law, the tax administrator must amend the tax roll and mail an amended Tax Notice to every person affected by the amendment.
(2) If it is discovered that there is an error, omission or misdescription in any of the information shown on the tax roll
(a) the tax administrator may correct the tax roll for the current taxation year only; and (b) on correcting the tax roll, the tax administrator must mail an amended Tax Notice to every person affected by the amendment.
(3) Where a supplementary assessment roll is issued in accordance with the Assessment Law, the tax administrator must make the necessary changes to the tax roll and mail a Tax Notice to every person affected by the supplementary assessment roll.
(4) Where an amended Tax Notice indicates a reduction in the amount of taxes owing in relation to a property, the tax administrator must forthwith refund any excess taxes that have been paid, in accordance with section 6.
(5) Where an amended Tax Notice indicates an increase in the amount of taxes owing, the taxes are due and payable on the date of mailing of the amended Tax Notice; however, the taxpayer must be given thirty (30) days to pay those taxes and a penalty and interest must not be added in that period.
Subdivision 16.(1) If a property is subdivided, by lease or other legal instrument, before June 1 in the taxation year, the tax administrator may
(a) apportion the taxes payable in that year among the properties created by the subdivision in the same proportions as taxes would have been payable in respect of the properties had the subdivision occurred on or before the assessment roll was certified under the Assessment Law; and
(b) on making an apportionment under paragraph (a), record the apportionment on the tax roll in the manner that the tax administrator considers necessary.
(2) Taxes apportioned to a property under subsection (1) are the taxes payable in respect of the property in the year for which they are apportioned.
(3) The assessor must provide the tax administrator with the assessed values necessary to calculate the proportions of taxes referred to in subsection (1).
Requests for Information 17 .( 1) The tax administrator may deliver a Request for Information containing the information set out in Schedule I, to a holder or a person who has disposed of property, and that person must provide to the tax administrator, within fourteen (14) days or a longer period as specified in the notice, information for any purpose related to the administration of this 7a·knumu~it+it (Law).
(2) The tax administrator is not bound by the information provided under subsection (1). PART IX PAYMENT RECEIPTS AND TAX CERTIFICATES Receipts for Payments 18. On receipt of a payment of taxes, the tax administrator must issue a receipt to the taxpayer and must enter the receipt number on the tax roll opposite the interest in land for which the taxes are paid.
Tax Certificate 19.(1) On receipt of a written request and payment of the fee set out in subsection (2), the tax administrator must issue a Tax Certificate showing whether taxes have been paid in respect of an interest in land, and if not, the amount of taxes outstanding.
(2) The fee for a Tax Certificate is twenty-five dollars ($25.00) for each tax roll folio searched. PARTX PENALT IES AND INTEREST Penalty 20. If all or any portion of the taxes remains unpaid after July 2 of the year in which they are levied, a penalty of ten percent ( 10%) of the portion that remains unpaid will be added to the amount of the unpaid taxes and the amount so added is, for all purposes, deemed to be part of the taxes.
Interest 21. If all or any portion of taxes remains unpaid after July 2 of the year in which they are levied, the unpaid portion accrues interest at fifteen percent (15%) per year.
Application of Payments 22. Payments for taxes must be credited by the tax administrator first, to taxes, including interest, from previous taxation years, second, to a penalty added in the current taxation year, and third, to unpaid taxes for the current taxation year.
PART XI REVENUES AND EXPENDITURES Revenues and Expenditures 23.(1) All revenues raised under this 7a·knumu_etittit (Law) must be placed into a local revenue account, separate from other moneys of 7aqam.
(2) Revenues raised include (a) taxes, including, for clarity, interest, penalties and costs, as set out in this 7a·knumu_etittit (Law); and (b) payments-in-lieu of taxes. (3) An expenditure of revenue raised under this 7a·knumu_etittit (Law) must be made under the authority of an expenditure law or in accordance with section 13 .1 of the Act.
Reserve Funds 24.(1) Reserve funds established by 7itwatna7is 7aqam (Council) must (a) be established in an expenditure law; and (b) comply with this section. (2) Except as provided in this section, moneys in a reserve fund must be deposited in a separate account and the moneys and interest earned on it must be used only for the purpose for which the reserve fund was established.
(3) 7itwatna7is 7aqam (Council) may, by expenditure law, (a) transfer moneys in a capital purpose reserve fund to another reserve fund, provided that all projects for which the reserve fund was established have been completed;
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(b) transfer moneys in a non-capital purpose reserve fund to another reserve fund; and ( c) borrow moneys from a reserve fund where not immediately required, on condition that 7aqam repay the amount borrowed plus interest on that amount at a rate that is at or above the prime lending rate set from time to time by the principal banker to 7aqam, no later than the time when the moneys are needed for the purposes of that reserve fund.
(4 ) As an exception to paragraph (3 )( c) , where the FMB has (a) assumed third-party management of 7aqam's local revenue account, and (b) determined that moneys must be borrowed from a reserve fund to meet the financial obligations of 7aqam,
the FMB may, acting in the place of 7itwatna7is 7aqam (Council), borrow moneys from a reserve fund by expenditure law.
(5) 7itwatna7is 7aqam (Council) must authorize all payments into a reserve fund and all expenditures from a reserve fund in an expenditure law.
( 6) Where moneys in a reserve fund are not immediately required, the tax administrator must invest those moneys in one or more of the following:
(a) securities of Canada or of a province; (b) securities guaranteed for principal and interest by Canada or by a province; ( c) securities of a municipal finance authority or the First Nations Finance Authority; ( d) investments guaranteed by a bank, trust company or credit un_ion; or ( e) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union. PART XII COLLECTION AND ENFORCEMENT Recovery of Unpaid Taxes 25.(1) A liability referred to in subsection 5(2) is a debt recoverable by 7aqam in a court of competent jurisdiction and may be recovered by any other method authorized in this 7a·knumu.et:ittit (Law) and, unless otherwise provided, the use of one method does not prevent seeking recovery by one or more other methods.
(2) A copy of the Tax Notice that refers to the taxes payable by a person, certified as a true copy by the tax administrator, is evidence of that person's debt for the taxes.
(3) Costs incurred by the First Nation in the collection and enforcement of unpaid taxes (a) are determined in accordance with Schedule III; and (b) are payable by the debtor as unpaid taxes. (4) Where the tax administrator has reasonable grounds to believe that a debtor intends to remove his or her personal property from 7aqam 7amak (7aqam Lands), or intends to dismantle or remove his or her improvements on 7aqam 7amak (7aqam Lands), or take any other actions that may prevent or impede the collection of unpaid taxes owing under this 7a· knumu.et:itti½ (Law), the tax administrator may apply to a court of competent jurisdiction for a remedy, notwithstanding that the time for payment of taxes has not yet expired.
(5) Before commencing enforcement proceedings under Parts XIII, XIV and XV, the tax administrator must request authorization from 7itwatna7is 7aqam (Council) by resolution.
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Tax Arrears Certificate 26.( 1) Before taking any enforcement measures under Parts XIII, XN or XV and subject to subsection (2), the tax administrator must issue a Tax Arrears Certificate and deliver it to every person named on the tax roll in respect of that property.
(2) A Tax Arrears Certificate must not be issued for at least six (6) months after the day on which the taxes became due.
Creation of Lien 27.(1) Unpaid taxes are a lien on the interest in land to which they pertain that attaches to the interest in land and binds subsequent holders of the interest in land.
(2) The tax administrator must: (a) maintain a list of all liens created under this 7a · knumu~it+it (Law); and (b) submit any liens created under this 7a·knumu~it+it (Law) to the 7aqam Lands Department who must register the lien in the First Nations Land Registry. (3) A lien listed under paragraph (2)(a) has priority over any unregistered or registered charge, claim, privilege, lien or security interest in respect of the interest in land.
( 4) The tax administrator may apply to a court of competent jurisdiction to protect or enforce a lien under subsection (1) where the tax administrator determines such action is necessary or advisable.
(5) On receiving payment in full of the taxes owing in respect of which a lien was created, the tax administrator must immediately
(a) record and register a discharge of the lien on the list ofliens; and (b) submit a discharge of that lien to the 7aqam Lands Department who must register the discharge in the First Nations Land Registry. ( 6) Recording of the discharge of a lien by the tax administrator is evidence of payment of the taxes with respect to the interest in land.
(7) A lien is not lost or impaired by reason of any technical error or omission in its creation or recording in the list of liens or its registration in the First Nations Land Registry.
Delivery of Documents in Enforcement Proceedings 28.(1) This section applies to this Part and Parts XIII, XIV and XV. (2) Delivery of a document may be made personally or by sending it by registered mail. (3) Personal delivery of a document is made: (a) in the case of an individual, by leaving the document with that individual or with an individual at least eighteen (18) years of age residing at that individual's place ofresidence;
(b) in the case of a first nation, by leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the first nation, or with the first nation's legal counsel; and
( c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of the head office or one of its branch offices, or with an officer or director of the corporation or the corporation's legal counsel.
( 4) A document is considered to have been delivered (a) if delivered personally, on the day that personal delivery is made; and
13
(b) if sent by registered mail, on the fifth day after it is mailed. (5) Copies of notices must be delivered (a) where the notice is in respect of taxable property, to all persons named on the tax roll in respect of that taxable property; and
(b) where the notice is in respect of personal property, to all holders of security interests in the personal property registered under the laws of the Province.
PART XIII SEIZURE AND SALE OF PERSONAL PROPERTY Seizure and Sale of Personal Property 29.(1) Where taxes remain unpaid more than thirty (30) days after a Tax Arrears Certificate is issued to a debtor, the tax administrator may recover the amount of unpaid taxes, with costs, by seizure and sale of any personal property of the debtor that is located on 7aqam 7amak (7aqam Lands).
(2) As a limitation on subsection ( 1) , personal property of a debtor that would be exempt from seizure under a writ of execution issued by a superior court in the Province is exempt from seizure under this 7a· knumu.et:ittit (Law).
Notice of Seizure and Sale 30.(1) Before proceeding under subsection 29(1), the tax administrator must deliver to the debtor a Notice of Seizure and Sale.
(2) If the taxes remain unpaid more than seven (7) days after delivery of a Notice of Seizure and Sale, the tax administrator may request a sheriff, bailiff or by-law enforcement officer to seize any personal property described in the Notice of Seizure and Sale that is in the possession of the debtor and is located on 7aqam 7amak (7aqam Lands).
(3) A person who seizes personal property must deliver to the debtor a receipt for the personal property seized.
Notice of Sale of Seized Personal Property 31.(1) The tax administrator must publish a Notice of Sale of Seized Personal Property in two (2) consecutive issues of the local newspaper with the largest circulation.
(2) The first publication of the Notice of Sale of Seized Personal Property must not occur until at least sixty (60) days after the personal property was seized.
Conduct of Sale 32.(1) A sale of personal property must be conducted by public auction. (2) Subject to subsection ( 4), at any time after the second publication of the Notice of Sale of Seized Personal Property, the seized property may be sold by auction.
(3) The tax administrator must conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice must be published in the manner set out in subsection 31 ( 1) .
(4 ) If at any time before the seized property is sold a challenge to the seizure is made to a court of competent jurisdiction, the sale must be postponed until after the court rules on the challenge.
Registered Security Interests 33. The application of this Part to the seizure and sale of personal property subject to a registered security interest is subject to any laws of the Province regarding the seizure and sale of such property.
14
Proceeds of Sale 34.( 1) The proceeds from the sale of seized personal property must be paid to any holders of registered security interests in the property and to 7aqam in order of their priority under the laws applicable in the Province, and any remaining proceeds must be paid to the debtor.
(2) If claim to the surplus is made by another person and such claim is contested, or if the tax administrator is uncertain who is entitled to such surplus, the tax administrator must retain such money until the rights of the parties have been determined.
PARTXN SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY Seizure and Assignment of Taxable Property 35.(1) Where taxes remain unpaid more than nine (9) months after a Tax Arrears Certificate is issued, the tax administrator may levy the amount of unpaid taxes by way of the seizure and assignment of the taxable property.
(2) Before proceeding under subsection (1), the tax administrator must serve a Notice of Seizure and Assignment of Taxable Property on the debtor and deliver a copy to any kamatik_ei+ 7amaks (allotment holder) with an interest in the taxable property.
(3) Not less than six (6) months after a Notice of Seizure and Assignment of Taxable Property is delivered to the debtor, the tax administrator may sell the right to an assignment of the taxable property by public tender or auction.
(4) 7i+watna7is 7aqam (Council) must, by resolution, prescribe the method of public tender or auction, including the conditions that are attached to the acceptance of an offer.
Upset Price 36.( 1) The tax administrator must set an upset price for the sale of the right to an assignment of the taxable property that is not less than the total amount oft he taxes payable on the taxable property, calculated to the end of the redemption period set out in subsection 40(1), plus five percent (5%) of that total.
(2) The upset price is the lowest price for which the taxable property may be sold. Notice of Sale of a Right to Assignment of Taxable Property 37.(1) A Notice of Sale of a Right to Assignment of Taxable Property must be (a) published in the local newspaper with the largest circulation at least once in each of the four (4) weeks preceding the date of the public tender or auction; and
(b) posted in a prominent place on 7aqam 7amak (7aqam Lands) not less than ten (10) days before the date of the public tender or auction.
(2) The tax administrator must conduct a public auction or tender at the time and place set out in the Notice of Sale of a Right to Assignment of Taxable Property, unless it is necessary to adjourn the public tender or auction, in which case a further notice must be published in the manner set out in subsection (1).
(3) If no bid is equal to or greater than the upset price, 7aqam is deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price.
Notice to Minister 38. The tax administrator must, without delay, notify the Minister of Indian Affairs and Northern Development in writing of the sale of a right to an assignment of taxable property made under this 7a·knumu_etit+i+ (Law).
15
Subsisting Rights 39. When taxable property is sold by public tender or auction, all rights in it held by the holder of the taxable property or a holder of a charge immediately cease to exist, except as follows:
(a) the taxable property is subject to redemption as provided in subsection 40(1); (b) the right to possession of the taxable property is not affected during the time allowed for redemption, subject, however, to
(i) impeachment for waste, and (ii) the right of the highest bidder to enter on the taxable property to maintain it in a proper condition and to prevent waste;
(c) an easement, restrictive covenant, building scheme or right-of-way registered against the interest in land subsists; and
( d) during the period allowed for redemption, an action may be brought in a court of competent jurisdiction to have the sale of the right to an assignment of the taxable property set aside and declared invalid.
Redemption Period 40.( 1) At any time within three (3) months after the holding of a public tender or auction in respect of taxable property, the debtor may redeem the taxable property by paying to 7aqam the amount of the upset price plus three percent (3%). (2) On redemption of the taxable property under subsection (1), (a) if the right to an assignment was sold to a bidder, 7aqam must, without delay, repay to that bidder the amount of the bid; and (b) the tax administrator must notify the Minister of Indian Affairs and Northern Development in writing of the redemption.
(3) No assignment of taxable property must be made until the end of the redemption period provided for in subsection (1 ).
( 4) Subject to a redemption under subsection (2), at the end of the redemption period, 7aqam must assign the taxable property to the highest bidder in the public tender or auction, or to itself as the deemed purchaser in accordance with subsection 37(3).
Assignment of Taxable Property 41.(1) Taxable property must not be assigned to any person or entity who would not have been entitled under the First Nations Land Management Act to obtain the interest or right constituting the taxable property.
(2) The tax administrator must register an assignment of any taxable property assigned in accordance with this 7a·knumu.etitti+ (Law) in every registry in which the taxable property is registered at the time of the assignment.
(3) An assignment under subsection 40(4 ) operates (a) as a transfer of the taxable property to the bidder from the debtor, without an attestation or proof of execution; and
16
(b) to extinguish all the right, title and interest of every previous holder of the taxable property, or those claiming under a previous holder, and all claims, deman~s, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered under subsection (2), except an easement, restrictive covenant, building scheme or right-of-way registered against the interest in land.
(4 ) Upon assignment under subsection 40( 4 ), any remaining debt of the debtor with respect to the taxable property is extinguished.
Proceeds of Sale 42.(1) At the end of the redemption period, the proceeds from the sale of a right to assignment of taxable property must be paid
(a) first, to 7aqam, and (b) second, to any other holders ofregistered interests in the property in order of their priority at law, and any remaining proceeds must be paid to the debtor. (2) If claim to the surplus is made by another person and such claim is contested, or if the tax administrator is uncertain who is entitled to such surplus, the tax administrator must retain such money until the rights of the parties have been determined.
Resale by '?aqam 43.(1) If the right to assignment of taxable property is purchased by 7aqam under subsection 37(3), the tax administrator may, during the redemption period, sell the assignment of the taxable property to any person for not less than the upset price and the purchaser is thereafter considered the bidder under this Part.
(2) A sale under subsection (1) does not affect the period for or the right ofredemption by the debtor as provided in this 7a·knumu_etittit (Law).
PART XV DISCONTINUANCE OF SERVICES Discontinuance of Services 44.(1) Subject to this section, 7aqam may discontinue any service it provides to the taxable property of a debtor if
(a) revenues from this 7a·knumu_etittit (Law) or any property taxation law enacted by 7aqam are used to provide that service to taxpayers; and
(b) taxes remain unpaid by a debtor more than thirty (30) days after a Tax Arrears Certificate was delivered to the debtor.
(2) At least thirty (30) days before discontinuing any service, the tax administrator must deliver to the debtor and to any kamatikiit 7amaks (allotment holder) with an interest in the taxable property a Notice of Discontinuance of Services.
(3) 7aqam must not discontinue (a) fire protection or police services to the taxable property of a debtor; (b) water or garbage collection services to taxable property that is a residential dwelling; or ( c) electrical or natural gas services to taxable property that is a residential dwelling during the period from November 1 in any year to March 31 in the following year.
17
PART XVI GENERAL PROVISIONS Disclosure of Information 45.(1) The tax administrator or any other person who has custody or control of information or records obtained or created under this 7a·knumu,etit+it (Law) must not disclose the information or records except
(a) in the course of administering this 7a · knumu,etit+it (Law) or performing functions under it; (b) in proceedings before the Assessment Review Board, a court of law or pursuant to a court order; or
( c) in accordance with subsection (2). (2) The tax administrator may disclose to the agent of a holder confidential information relating to the property if the disclosure has been authorized in writing by the holder.
(3) An agent must not use information disclosed under subsection (2) except for the purposes authorized by the holder in writing referred to in that subsection.
Disclosure for Research Purposes 46. Notwithstanding section 45, (a) the tax administrator may disclose information and records to a third party for research purposes, including statistical research, provided the information and records do not contain information in an individually identifiable form or business information in an identifiable form;
(b) 7itwatna7is 7aqam (Council) may disclose information and records to a third party for research purposes, including statistical research, in an identifiable form where
(i) the research cannot reasonably be accomplished unless the information is provided in an identifiable form, and
(ii) the third party has signed an agreement with 7i+watna7is 7aqam (Council) to comply with the requirements of 7itwatna7is 7aqam (Council) respecting the use, confidentiality and security of the information.
Validity 47. Nothing under this 7a·knumu,etit+it (Law) must be rendered void or invalid, nor must the liability of any person to pay tax or any other amount under this 7a · knumu,etit+i+ (Law) be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an assessor or the tax administrator;
(b) an error or omission in a tax roll, Tax Notice, or any notice given under this 7a·knumu.etit+it (Law); or ( c) a failure of 7aqam, the tax administrator or the assessor to do something within the required time. Limitation on Proceedings 48.(1) No person may commence an action or proceeding for the return of money paid to 7aqam, whether under protest or otherwise, on account of a demand, whether valid or invalid, for taxes or any other amount paid under this 7a ·k numu.etit+it (Law), after the expiration of six ( 6) months from the date the cause of action first arose.
(2) If a person fails to start an action or proceeding within the time limit prescribed in this section, then money paid to 7aqam must be deemed to have been voluntarily paid.
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Notices 49.(1) Where in this 7a·knumu~ittit (Law) a notice is required to be given by mail or where the method of giving the notice is not otherwise specified, it must be given
(a) by mail to the recipient's ordinary mailing address or the address for the recipient shown on the tax roll;
(b) where the recipient's address is unknown, by posting a copy of the notice in a conspicuous place on the recipient's property; or
( c) by personal delivery or courier to the recipient or to the recipient's ordinary mailing address or the address for the recipient shown on the tax roll.
(2) Except where otherwise provided in this 7a·knumu~ittit (Law), (a) a notice given by mail is deemed received on the fifth day after it is posted; (b) a notice posted on property is deemed received on the second day after it is posted; and ( c) a notice given by personal delivery is deemed received upon delivery. Interpretation 50.(1) The provisions of this 7a·knumu~ittit (Law) are severable, and where any provision of this 7a · knumu~ittit (Law) is for any reason held to be invalid by a decision of a court of competent jurisdiction, the invalid portion must be severed from the remainder of this 7a·knumu~ittit (Law) and the decision that it is invalid must not affect the validity of the remaining portions of this 7a· knumu~ittit (Law).
(2) Where a provision in this 7a·knumu~it+it (Law) is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this 7a·knumu~ittit (Law) that are in the singular include the plural, and words in the plural include the singular.
(4) This 7a·knumu~it+it (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.
(5) Reference in this 7a·knumu~ittit (Law) to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment.
( 6) Headings form no part of the enactment and must be construed as being inserted for convenience ofreference only.
Repeal 51. The St. Mary's Indian Band Property Taxation Law, 2008, as amended, is hereby repealed in its entirety.
Force and Effect 52. This 7a·knumu~ittit (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 7itwatna7is 7aqam (Council) on the 31 , 2017 , at Cranbrook , in the Province of British Columbia.
19
st day of August
A quorum of 7itwatna7is 7aqam (Council) consists of three (3) members of 7itwatna7is 7aqam (Council).
Ml Councillor Codie Morigeau Councillor Vickie Thomas Co=L~~ 20
SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR 7AQAM
TO: ADDRESS: _____________________________ DESCRIPTION OF INTEREST IN LAND: __________________
DATE OF REQUEST: PURSUANT to section __ of the ?aqam Property Taxation Law, 2017, I request that you provide to me, in writing, no later than _____ [Note: must be a date that is at least fourteen (14) days from the date of request], the following information relating to the above-noted interest in land:
(1) (2) (3)
Tax Administrator for 7aqam Dated: ______ , 20_
21
TO: ADDRESS: ___________________________ DESCRIPTION OF INTEREST IN LAND: __________________
PURSUANT to the provisions of the ?aqam Property Taxation Law, 20 I 7, taxes in the amount of ____ dollars ($ __J are hereby levied with respect to the above-noted interest in land.
All taxes are due and payable on or before _____ . Payments for unpaid taxes, penalties and interest are past due and must be paid immediately.
Payments must be made at the offices of 7aqam, located at [address] during normal business hours. Payment must be by cheque, money order or cash. Taxes that are not paid by ____ shall incur penalties and interest in accordance with the ?aqam Property Taxation Law, 2017.
The name( s) and address( es) of the person( s) liable to pay the taxes is (are) as follows:
Assessed value: $ Taxes ( current year): $ Unpaid taxes (previous years) $ Penalties: $ Interest: $ Costs: $ Total Payable $ Tax Administrator for 7aqam Dated: _______ , 20_
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SCHEDULE ID COSTS PAYA BLE BY DEBTOR ARISING FROM THE COLLECTION AND ENFORCEMENT OF UNPAID TAXES
For costs arising from the collection and enforcement of unpaid taxes: 1. For preparation of a notice $ 50 2. For service of notice on each person or place by the First Nation $ 50 3. For service of notice on each person or place by a process server, bailiff or delivery service actual cost 4. For advertising in newspaper actual cost 5. For staff time spent: (a) in conducting a seizure and sale of personal property under Part XIII, not including costs otherwise recovered under this Schedule; (b) in conducting an auction or tender under Part XIV, not including costs otherwise recovered under this Schedule $ 50 per person per hour 6. Actual costs incurred by the First Nation for carrying out the enforcement measures under Parts XIII, XIV and XV will be charged based on receipts.
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SCHEDULE IV TAX CERTIFICATE In respect of the interest in land described as: ___________ and pursuant to the ?aqam Property Taxation Law, 2017, I hereby certify as follows:
That all taxes due and payable in respect of the above-referenced interest in land have been paid as of the date of this certificate. OR That unpaid taxes, including interest, penalties and costs in the amount of ___ dollars ($ __~ ) are due and owing on the above-referenced interest in land as of the date of this certificate.
The following persons are jointly and severally liable for all unpaid taxes:
Tax Administrator for 7aqam Dated: __________ , 20_
24
SCHEDULEV TAX ARREARS CERTIFICATE
In respect of the interest in land described as: ___________ and pursuant to the ?aqam Property Taxation Law, 2017, I hereby certify as follows:
As of the date set out below, that taxes, interest and penalties are unpaid in respect of the above-referenced interest in land, as follows:
Taxes: $_ ___ Penalties: $ - -----Interest: $_ _____ Total unpaid tax debt: $ - -----The total unpaid tax debt is due and payable immediately. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate of __ percent L %) per year.
Payments must be made at the offices of 7aqam, located at [address] during normal business hours. Payment must be by cheque, money order or cash.
The following persons are jointly and severally liable for the total unpaid tax debt:
Tax Administrator for 7aqam Dated: _________ , 20_
25
SCHEDULE VI NOTICE OF SEIZURE AND SALE OF PERSONAL PROPERTY
TO: ADDRESS: ____________________________ DESCRIPTION OF INTEREST IN LAND: __________________
TAKE NOTICE that taxes, penalties and interest in the amount of ___ dollars ($ __) remain unpaid and are due and owing in respect of the above-referenced interest in land.
AND TAKE NOTICE that a Tax Arrears Certificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that: 1. Failure to pay the full amount of the unpaid tax debt within SEVEN (7) days after delivery of this notice may result in the tax administrator, pursuant to section __ of the ?aqam Property Taxation Law, 2017, seizing the personal property described as follows:
[general description of the personal property to be seized] 2. The tax administrator may retain a sheriff, bailiff or by-law enforcement officer to seize the property and the seized property will be held in the possession of the tax administrator, at your cost, such cost being added to the amount of the unpaid taxes.
3. If the unpaid taxes, penalties, interest and costs of seizure are not paid in full within sixty (6 0) days following the seizure of the property, the tax administrator may
(a) publish a Notice of Sale of Seized Personal Property in two (2) consecutive issues of the ________ newspaper; and
(b) at any time after the second publication of the notice, sell the seized property by public auction. AND TAKE NOTICE that the tax administrator will conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice will be published.
Tax Administrator for 7aqam Dated: _______ , 20_
26
SCHEDULE VII NOTICE OF SALE OF SEIZED PERSONAL PROPERTY
TAKE NOTICE that a sale by public auction for unpaid taxes, penalties, interest and costs owed to 7aqam will take place on ___ , 20 __ at ___ o'clock at ______________ [location].
The following personal property, seized pursuant to section_ oft he ?aqam Property Taxation Law, 2017, will be sold at the public auction:
[general description of the goods] The proceeds of sale of the seized property shall be paid to any holders of registered security interests in the property and to 7aqam in order of their priority under the laws applicable in the Province of British Columbia and any remaining proceeds shall be paid to the debtor.
Tax Administrator for 7aqam Dated: ______ , 20_
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SCHEDULE VIII NOTICE OF SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY
TO: ---------------------------------(the "debtor") ADDRESS: ______________________________
DESCRIPTION OF INTEREST IN LAND: __________________
TAKE NOTICE that taxes, penalties and interest in the amount of ___ dollars ($ __J remain unpaid and are due and owing in respect of the taxable property.
AND TAKE NOTICE that a Tax Arrears Certificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that failure to pay the full amount of the unpaid tax debt within six (6) months after service of this Notice may result in the tax administrator, pursuant to section_ of the ?aqam Property Taxation Law, 2017, seizing and selling a right to an assignment of the taxable property by public tender [auction] as follows:
1. The public tender [auction], including the conditions that are attached to the acceptance of an offer, shall be conducted in accordance with the procedures prescribed by the 7i+watna7is 7aqam (Council) of 7aqam, a copy of which may be obtained from the tax administrator.
2. The tax administrator will (a) publish a Notice of Sale of a Right to Assignment of Taxable Property in the ______ newspaper at least once in each of the four ( 4) weeks preceding the date of the sale; and
(b) post the Notice of Sale of a Right to Assignment of Taxable Property in a prominent place on the 7aqam 7amak (7aqam Lands) not less than ten (10) days preceding the date of the sale.
3. The Notice of Sale of a Right to Assignment of Taxable Property will set out the upset price for the right to assignment of the taxable property and any conditions attached to the acceptance of a bid.
4. The upset price will be not less than the total amount of the taxes, interest and penalties payable, calculated to the end of the redemption period, plus five percent (5%) of that total. The upset price is the lowest price for which the right to assignment of the taxable property will be sold.
5. The tax administrator will conduct the public tender [auction] at the time and place set out in the Notice of Sale of a Right to Assignment of Taxable Property, unless it is necessary to adjourn in which case a further notice will be published.
6. If at the public tender [auction] there is no bid that is equal to or greater than the upset price, 7aqam will be deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price.
28
(the "taxable property")
7. The debtor may redeem the right to an assignment of the taxable property after the sale by paying to 7aqam the amount of the upset price plus three percent (3%), any time within three (3) months after the holding of the public tender [auction] in respect of the taxable property (hereinafter referred to as the "redemption period"). Where the right to an assignment is redeemed, 7aqam will, without delay, repay to the bidder the amount of the bid. 8. A sale of a right to an assignment of taxable property by public tender [auction] is not complete, and no assignment of the taxable property will be made, until the expiration of the redemption period. If the right to an assignment of the taxable property is not redeemed within the redemption period, then on the expiration of the redemption period, 7aqam will assign the taxable property to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable property will not be assigned to any person or entity who would not have been capable under the First Nations Land Management Act of obtaining the interest or right constituting the taxable property.
9. 7itwatna7is 7aqam (Council) will, without delay, notify the Minister of Indian Affairs and Northern Development in writing of the sale of a right to an assignment of the taxable property and of any redemption of the right to an assignment of the taxable property.
10. The tax administrator will register the assignment of the taxable property in every registry in which the taxable property is registered at the time of the assignment.
11. An assignment of the taxable property operates (a) as a transfer to the bidder or 7aqam, as the case may be, from the debtor of the taxable property, without an attestation or proof of execution, and (b) to extinguish all the right, title and interest of every previous holder of the taxable property, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right-of-way registered against the interest in land.
12. Upon assignment of the taxable property, the debtor will be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, will be transferred in full to the purchaser.
13 . The proceeds of sale of the taxable property will be paid first to 7aqam, then to any other holders of registered interests in the taxable property in order of their priority at law. Any moneys in excess of these amounts will be paid to the debtor in accordance with the ?aqam Property Taxation Law, 2017.
Tax Administrator for 7aqam Dated: ______ , 20_.
29
SCHEDULE IX NOTICE OF SALE OF A RJGHT TO ASSIGNMENT OF TAXABLE PROPERTY
TO: ------------------------------------(the "debtor") ADDRESS: ___________________________
DESCRIPTION OF INTEREST IN LAND: ___________________
TAKE NOTICE that a Notice of Seizure and Assignment of Taxable Property was given in respect of the taxable property on _____ , 20_
AND TAKE NOTICE that unpaid taxes, including penalties and interest, in the amount of ____ dollars ($ __~ ), remain unpaid and are due and owing in respect of the taxable property.
AND TAKE NOTICE that a sale of the right to assignment of the taxable property will be conducted by public tender [auction] for unpaid taxes, penalties and interest owed to 7aqam.
The public tender [auction] will take place on: ________ , 20 __ at ___ o'clock at ________________ [location]. The tax administrator will conduct the public tender [auction] at the above time and place unless it is necessary to adjourn in which case a further notice will be published.
AND TAKE NOTICE that: 1. The upset price for the taxable property is: ____ dollars ($ __J. The upset price is the lowest price for which the taxable property will be sold.
2. The public tender [auction], including the conditions that are attached to the acceptance of an offer, shall be conducted in accordance with the procedures prescribed by the 7itwatna7is 7aqam (Council) as set out in this notice. 3. If at the public tender [auction] there is no bid that is equal to or greater than the upset price, 7aqam will be deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price.
4. The debtor may redeem the right to an assignment of the taxable property by paying to 7aqam the amount of the upset price plus three percent (3%), any time within three (3) months after the holding of the public tender [auction] in respect of the taxable property (referred to as the "redemption period"). Where the right to an assignment is redeemed, 7aqam will, without delay, repay to the bidder the amount of the bid.
5. A sale of a right to an assignment of taxable property by public tender [auction] is not comp~ete, and no assignment of the taxable property will be made, until the expiration of the redemption period. If the right to an assignment of the taxable property is not redeemed within the redemption period, then on the expiration of the redemption period, 7aqam will assign the taxable property to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable property will not be assigned to any person or entity who would not have been capable under the First Nations Land Management Act of obtaining the interest or right constituting the taxable property.
30
(the "taxable property")
6. 7ihvatna7is 7aqam (Council) will, without delay, notify the Minister of Indian Affairs and Northern Development in writing of the sale of a right to an assignment of the taxable property and of any redemption of the right to assignment of the taxable property.
7. The tax administrator will register an assignment of the taxable property in every registry in which the taxable property is registered at the time of the assignment.
8. An assignment of the taxable property operates (a) as a transfer to the bidder from the debtor of the taxable property, without an attestation or proof of execution, and
(b) to extinguish all the right, title and interest of every previous holder of the taxable property, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right-of-way registered against the interest in land.
9. Upon assignment of the taxable property, the debtor will be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, will be transferred in full to the purchaser.
10. The proceeds of sale of the taxable property will be paid first to 7aqam, then to any other holders of registered interests in the taxable property in order of their priority at law. Any moneys in excess of these amounts will be paid to the debtor in accordance with the ?aqam Property Taxation Law, 2017
Tax Administrator for 7aqam Dated: ______ , 20_
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SCHEDULEX NOTICE OF DISCONTINUANCE OF SERVICES TO: _____________________________ ADDRESS: ______________________________ DESCRIPTION OF INTEREST IN LAND_ __________________ (the "taxable property")
TAKE NOTICE that taxes, penalties, and interest in the amount of ___ dollars($_ _J remain unpaid and are due and owing in respect of the taxable property.
AND TAKE NOTICE that a Tax Arrears Certificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that where a debtor fails to pay all unpaid taxes within thirty (30) days of the issuance of a Tax Arrears Certificate, the tax administrator may discontinue services that it provides to the taxable property of a debtor, pursuant to the ?aqam Property Taxation Law, 2017.
AND TAKE NOTICE that if the taxes are not paid in full on or before ______ , being thirty (30) days from the date of issuance of this notice, the following services will be discontinued:
[list services to be discontinued]
Tax Administrator for 7aqam Dated: ______ , 20_.
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