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 Elsipogtog First Nation in the Province of New Brunswick, Elsipogtog Annual Rates Law, 2017 Dated at Kamloops, British Columbia this 20th day of September, 2017. On behalf of the First Nations Tax Commission I. - ,sirA C.T. (Manny) ules Chief Commissioner Firs ► :tions Tax Commission
2017 07 119 ELSIPOGTOG ANNUAL RATES LAW, 2017 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 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, interests or rights in the reserve; NOW THEREFORE the Council of Elsipogtog duly enacts as follows: 1. This Law may be cited as the Elsipogtog Annual Rates Law, 2017. 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 Elsipogtog Property Assessment Law, 2015; "First Nation" means the Elsipogtog First Nation, 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 Elsipogtog Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2017 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 7 day of Ç e /et , I r , 20 (7, at art&cs , in the Province of w+cJ • A quorum of Council consists of /,`, _e (S ) members of Council. 1
. 2017 07 119 Chief Arren Sock Councillor Jonothan Augustine Councillor Robert Francis Councillor Robert Levi Councillor Joseph Dwayne Milliea Councillor Joseph Simon Councillor Peter Sock 2 Councillor Stephen Augustine Councillor Dean Levi Councillor Nathan Miller Councillor Joseph James Milliea Councillor Jonathan Sock
Elsipogtog - 2017 Tax Revenue Calculation Taxpayer Class RCMP Office Building & Lot Non-Residential Landline Transfer (Bell) Building & Lot Non-Residential Telecommunications (Bell) Antenna, Building & Lot Non-Residential Bell Canada/Aliant Utility (Elsipogtog) Non-Residential Bell Canada/Aliant Utility (Berry Mills) Non-Residential Bell Mobility Non-Residential Total Assessed Values 2016 $ 371,300.00 $ 24,200.00 $ 24,100.00 $ 4,124.79 $ 5,723.40 $ 183,837.29 5 613.285.48
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