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 Tsleil-Waututh Nation in the Province of British Columbia, Tslei/-Waututh Nation Property Taxation Law, 2017 Dated at Kamloops, British Columbia this 24th day of July, 2017.
On behalf of the First Nations Tax Commission C.T. (Ma
Jules - Chief Commissioner First Nations Tax Commission
Tsleil-Waututh Nation Property Taxation Law, 201 7 TSLEIL-WAUTUTH NATION 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 ......................................................................................................................................... 6 Part VII Levy of Tax .. ......................................................................................... .. .................................... 7 Part VIII Tax Roll and Tax Notice ............................................................................... .. ............................ 8 Part IX Payment Receipts and Tax Certificates ..................................................................................... 11 PartX Penalties and Interest ............ .......................... ..................................... ...................................... 11 Part XI Revenues and Expenditures .......................... ..... .................................... ...................... .... .......... 12 Part XII Collection and Enforcement ...................................................................................................... 13 Part XIII Seizure and Sale of Personal Property ....................................................................................... 14 Part XIV Seizure and Assignment of Taxable Property ........................................................................... 15 Part XV Discontinuance of Services ....................................................................................................... 18 Part XVI Right to Collect Rent to Pay Taxes ........................................................................................... 18 Part XVII General Provisions ..................................................................................................................... 19
SCHEDULES I Request for Information by Tax Administrator for the Tsleil-Waututh Nation II Tax Notice III Costs Payable by Debtor Arising from the Collection and Enforcement of Unpaid Taxes IV Tax Certificate V Tax Arrears Certificate VI Notice of Seizure and Sale of Personal Property VII Notice of Sale of Seized Personal Property VIII Notice of Seizure and Assignment of Taxable Property IX Notice of Sale of a Right to Assignment of Taxable Property X Notice of Discontinuance of Services XI Notice of Intention to Collect Rent to Pay Taxes XII Notice of Rent Collection to Pay Taxes
Tsleil-Waututh Nation Property Taxation 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;
B. The Council of the Tsleil-Waututh Nation deems it to be in the best interests of the Tsleil-Waututh Nation to make a law for such purposes;
C. The Council of the Tsleil-Waututh Nation enacted the Tsleil-Waututh Nation Property Taxation Law, 2010 on February 1, 2010 and it was approved by the First Nations Tax Commission on March 15, 2010;
D. The Council of the Tsleil-Waututh Nation now desires to repeal the Tsleil-Waututh Nation Property Taxation Law, 2010 and to request the First Nations Tax Commission to approve this Tsleil-Waututh Nation Property Taxation Law, 2017 pursuant to section 31 of the Act; and
E. The Council of the Tsleil-Waututh Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act,
NOW THEREFORE the Council of the Tsleil-Waututh Nation duly enacts as follows: PART I CITATION Citation 1. This Law may be cited as the Tsleil-Waututh Nation Property Taxation Law, 2017. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this Law: "Act" means the First Nations Fiscal Management Act and the regulations enacted under that Act; "assessed value" has the meaning given to that term in the Assessment Law; "Assessment Law" means the Tsleil-Waututh Nation Property Assessment Law, 2017; "ARB" 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; "Council" has the meaning given to that term in the Act; "debtor" means a person liable for unpaid taxes imposed under this Law; "expenditure law" means an expenditure law enacted under paragraph S(l)(b) of 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
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Tsleil-Waututh Nation Property Taxation Law, 2017 ( d) is a trustee of the interest in land; "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 the reserve and, without limitation, includes any interest in land or improvements, any occupation, possession or use of land or improvements, and any right to occupy, po!lsess or use land or improvements;
"Land Code" has the meaning given to that term in the Assessment Law; "local revenue account" means the local revenue account referred to in section 13 of the Act; "locatee" means a person who is in lawful possession of land in the reserve under subsections 20(1) and (2) of the Indian Act;
"Manager of Lands" means a person appointed by resolution as Manager of Lands, in accordance with the Land Code;
"manufactured home" has the meaning given to that term in the Assessment Law; "Minister" has the meaning given to that term in the Act; "Notice of Discontinuance of Services" means a notice containing the information set out in Schedule X; "Notice of Intention to Collect Rent to Pay Taxes" means a notice containing the information set out in Schedule XI;
"Notice of Rent Collection to Pay Taxes" means a notice containing the information set out in Schedule XII;
"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; "registry" means any land registry in which interests in land are registered; "reserve" means any land set apart for the use and benefit of the Tsleil-Waututh Nation within the meaning of the Indian Act;
"resolution" means a motion passed and approved by a majority of the Council present at a duly convened meeting;
"tax administrator" means a person appointed by the Council under subsection 3(1) to administer this Law;
"Tax Arrears Certificate" means a certificate containing the information set out in Schedule V;
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Tsleil-Waututh Nation Property Taxation Law, 2017 "Tax Certificate" means a certificate containing the information set out in Schedule IV; "tax installment payment plan" means a monthly plan for the payment of taxes, as set out in section 13; "Tax Notice" means a notice containing the information set out in Schedule II; "tax roll" means a list prepared pursuant to this Law of persons liable to pay tax on taxable property; "taxable property" means an interest in land that is subject to taxation under this 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 Law, and all penalties, interest and costs added to taxes under this Law, and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the Tsleil-Waututh Nation, and all penalties, interest and costs added to taxes under such a law;
"taxpayer" means a person liable for taxes in respect of taxable property; "tenant" includes any person in possession of an interest in land, or who is entitled under a lease, license or other legal means to possess or occupy an interest in land, and includes a sub-tenant;
"Tsleil-Waututh Nation" means the Tsleil-Waututh Nation (formerly known as the Burrard Indian Band), being a band named in the schedule to the Act; and
"Tsleil-Waututh Nation Corporation" means a corporation in which at least a majority of the shares are held in trust for the benefit of the Tsleil-Waututh Nation or all the members of the Tsleil-Waututh Nation.
(2) In this 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 Law, except where otherwise stated.
(3) Unless otherwise specified, all references to named enactments in this Law are to enactments of the Government of Canada.
PARTIII ADMINISTRATION Tax Administrator 3.(1) The Council shall, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution.
(2) The tax administrator shall fulfill the responsibilities given to the tax administrator under this Law and the Assessment Law.
(3) The tax administrator may, with the consent of their supervisor, assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of the Tsleil-Waututh Nation.
( 4) The tax administrator's responsibilities include (a) the collection of taxes and the enforcement of payment under this Law; and (b) the day to day management of the Tsleil-Waututh Nation's local revenue account.
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Tsleil-Waututh Nation Property Taxation Law, 2017 PART IV LIABILITY FOR TAXATION Application of Law 4. This Law applies to all interests in land. Tax Liability S.(1) Except as provided in Part V, all interests in land are subject to taxation under this Law. (2) Taxes levied under this Law are a debt owed to the Tsleil-Waututh Nation, recoverable by the Tsleil-Waututh Nation in any manner provided for in this Law or in a court of competent jurisdiction.
(3) Where an interest in land is exempt from taxation under paragraph 7(l)(a) or (b), that exemption does not affect the liability to taxation of other holders of interests in the same property.
(4) Taxes are due and payable under this Law notwithstanding any proceeding initiated or remedy sought by a taxpayer respecting their liability to taxation under this Law.
(5) Any person who shares the same interest in taxable property is jointly and severally liable to the Tsleil-Waututh Nation for all taxes imposed on that taxable property under this 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 Law.
Tax Refunds 6.(1) Where a person is taxed in excess of the proper amount in a taxation year, the tax administrator shall refund to that person any excess taxes paid by that person.
(2) Where a person is entitled to a refund of taxes, the 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 the Tsleil-Waututh Nation 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 Law, the tax administrator shall pay the person interest as follows:
(a) interest accrues from the date that the taxes were originally paid to the Tsleil-Waututh Nation; (b) the interest rate during each successive three (3) month period beginning on April 1, July 1, October 1 and January 1 in every year, is two percent (2%) below the prime lending rate of the principal banker to the Tsleil-Waututh Nation on the 15th day of the month immediately preceding that three (3) month period;
(c) interest shall 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.
PARTY EXEMPTIONS FROM TAXATION Exemptions 7.(1) The following interests in land are exempt from taxation under this Law to the extent indicated: (a) subject to subsection (2), any interest in land held or occupied by a member of the Tsleil-Waututh Nation;
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Tsleil-Waututh Nation Property Taxation Law, 2017 (b) subject to subsection (2), any interest in land held or occupied by the Tsleil-Waututh Nation or a Tsleil-Waututh Nation Corporation;
( c) 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;
( d) 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;
( e) a building used solely as a hospital, not operated for profit, and the land on which the building stands;
(f) a building used as a university, technical institute or public college, not operated for profit, and the land on which the building stands;
(g) 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
(h) that land of a cemetery actually used for burial purposes. (2) The exemptions in paragraphs (l)(a) and (b) do not apply to interests in land that are held by the Tsleil-Waututh Nation, a Tsleil-Waututh Nation Corporation, or a member of the Tsleil-Waututh Nation, as the case may be, where that interest in land is actually occupied by someone other than the Tsleil-Waututh Nation, a Tsleil-Waututh Nation Corporation, or a member of the Tsleil-Waututh Nation.
(3) An exemption from taxation applies only to that portion of a building occupied or used for the purpose for which the exemption is granted, and a proportionate part of the land on which the building stands.
PART VI GRANTS Grants for Surrounding Land 8. Where a building is exempted from taxation under this Law, the Council may provide to the holder a grant equivalent to the taxes payable on that area of land surrounding the building determined by the Council to be reasonably necessary in connection with it.
Annual Grants 9.(1) The Council may provide for a grant to a holder: (a) where the holder of the property is a charitable, philanthropic or other not-for-profit corporation, and the 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, R.S.B.C. 1996, c. 194 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) shall 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) shall be used only for the purposes of paying the taxes owing on the property in the current taxation year.
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Tsleil-Waututh Nation Property Taxation Law, 2017 (3) For clarity, taxpayers may apply for a grant under paragraph l(b) by submitting the prescribed application to the tax administrator
(a) by July 2 of the current tax year; or (b) after July 2 and on or before December 31 of the current tax year, but the unpaid taxes will be subject to the penalty and interest provisions at sections 21 and 22.
(4) A grant under paragraph (l)(b) shall not exceed the amount to which a person would be entitled under the Home Owner Grant Act, R.S.B.C. 1996, c. 194 if the holder's property was subject to taxation by a local government.
(5) The Council shall in each taxation year determine all grants that are to be given under this Part and shall authorize those grants in an expenditure law.
PART VII LEVY OF TAX Tax Levy 10.(1) On or before May 28 in each taxation year, the Council shall 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 shall 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 Law are deemed to be imposed on January 1 of the taxation year in which the levy is first made.
(5) Notwithstanding subsection (3), the 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 11.(1) Taxes are due and payable on or before July 2 of the taxation year in which they are levied, unless July 2 falls on a weekend, in which case the taxes are due and payable on the next business day following July 2.
(2) Taxes shall be paid at the office of the Tsleil-Waututh Nation during normal business hours, by cheque, money order or cash, or electronically.
(3) Payment of taxes made by cheque or money order shall be made payable to the Tsleil-Waututh Nation.
(4) Where a taxpayer has been approved for the tax installment payment plan, taxes are due as set out in subsection (1), but are payable in accordance with subsection 13(4).
(5) For clarity, a taxpayer shall pay taxes in accordance with subsections (1) and (2) unless the taxpayer has received approval to pay taxes under the tax installment payment plan.
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Tsleil-Waututh Nation Property Taxation law, 2017 PART VIII TAX ROLL AND TAX NOTICE Tax Roll 12.(1) On or before May 30 in each taxation year, the tax administrator shall create a tax roll for that taxation year.
(2) The tax roll shall be in paper or electronic form and shall 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 of the 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 Law; (f) the amount of any unpaid taxes from previous taxation years; and (g) if the taxpayer is paying taxes under the tax installment payment plan, the amount of each of the twelve (12) installment payments payable in the current taxation year.
(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 Law; and (b) the amount of any unpaid taxes from previous taxation years. Tax Installment Payment Plan 13.(1) A taxpayer of a residential property may apply to the tax administrator to pay taxes in equal installments as set out in this section.
(2) In order to be accepted for the tax installment payment plan, the taxpayer shall (a) have no unpaid taxes owing to the Tsleil-Waututh Nation; (b) complete and submit to the tax administrator an application in the form prescribed by the tax administrator from time to time;
(c) not have their taxes paid by their mortgage company; and (d) if applicable, apply for the Home Owner Grant under paragraph 9(l)(b) on or before July 2. (3) Once approved under this section, the taxpayer remains on the tax installment payment plan from year to year, unless the taxpayer
(a) provides at least ten (10) days' written notice to the tax administrator, requesting removal from the plan; or
(b) fails to pay an installment payment on or before the due date, and the tax administrator gives written notice to the taxpayer of removal from the plan.
(4) Installment payments under the tax installment payment plan shall be made by postdated cheque or pre-authorized electronic payment, and paid as follows, subject to subsection (5):
(a) ten (10) equal payments shall be made on the first day of every month, beginning on August 1 of
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Tsleil-Waututh Nation Property Taxation Law, 2017 the year before the taxation year in which the taxes are due and ending on May I of the taxation year in which the taxes are due, calculated as follows, at the discretion of the taxpayer:
(i) in an amount determined by the taxpayer provided that it is no less than one hundred dollars ($100), or
(ii) calculated in accordance with the following formula: (previous year's tax bill+ 5% I 10); (b) the final installment payable on July 2 is the difference between the amount of taxes owing as set out in the tax notice and the total amount that has been paid in accordance with paragraph (a); and
(c) in the event that the amount paid under paragraph (a) is greater than the amount owing on the tax notice, the balance shall be applied to the next year's taxes for the property.
(5) A taxpayer may apply to join the tax installment payment plan at any time, but a taxpayer who joins the program after July 2 in the year before the taxation year in which the tax installment payment plan is to apply shall, at the discretion of the taxpayer,
(a) remit the payments that would have been payable between August I and the date the taxpayer joined the tax installment program;
(b) increase the amount of the monthly installment payments; or (c) pay the balance owing on or before July 2 of the taxation year. ( 6) Notwithstanding paragraph ( 4 )(a), (a) if taxes were levied on a property for only part of the previous taxation year because the assessment was added to the tax roll during the taxation year, the installments may be determined using the amount the tax administrator estimates would have been levied on the property if taxes had been levied for the entire taxation year;
(b) if a property has been added to the assessment roll for the current taxation year, but was not taxed in the previous taxation year, the installments may be based on the estimated total amount of taxes to be levied on the property in the current year; and
( c) if the tax administrator considers that the installments are too high or too low in relation to its estimate of the total taxes that are to be levied on the property in the current year, the tax administrator may adjust the installments to the extent the tax administrator considers appropriate.
(7) Where a taxpayer fails to pay an installment by the due date for that installment, the tax administrator shall, as soon as practicable, send a notice to the taxpayer
(a) advising of the default and the installment amount that was due and not paid; (b) advising of the taxpayer's removal from the tax installment payment plan effective immediately, in accordance with paragraph (3)(b); and
( c) informing the taxpayer that the balance of taxes are due and payable on or before July 2 of the taxation year, and any taxes remaining unpaid after that date will be subject to penalties and interest in accordance with this Law.
Annual Tax Notices 14.(1) On or before June I in each taxation year, the tax administrator shall mail a Tax Notice to (a) each holder of taxable property under this Law, and
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Tsleil-Waututh Nation Property Taxation Law, 2017 (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 shall 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 shall 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.
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 shall 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 an amended Tax Notice indicates a reduction in the amount of taxes owing, the tax administrator shall forthwith refund any excess taxes that have been paid, in accordance with section 6.
(4) 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 shall be given thirty (30) days to pay those taxes and a penalty and interest shall not be added in that period.
Taxation based on Supplementary Assessment 16.(1) Where a supplementary assessment roll is issued in accordance with the Assessment Law, the tax administrator shall make the necessary changes to the tax roll and mail a Tax Notice to every person affected by the supplementary assessment roll. · (2) If a supplementary assessment roll has been prepared under the Assessment Law because, in the current taxation year, property that was exempt from taxation has become taxable, the tax levied in respect of the property shall be prorated so that tax is payable only for the part of the year in which the property, or part of it, is taxable.
(3) Where subsection (2) applies, taxes levied for part of the taxation year are imposed on the date that the property has become taxable, despite subsection 10(4).
(4) Where a Tax Notice is given under this section, the Tax Notice shall indicate that the taxes are due and payable on the date of mailing of the Tax Notice; however, the taxpayer must be given thirty (30) days to pay those taxes and a penalty and interest shall not be added in that period.
Subdivision 17.(1) If a property is subdivided, by lease or other legal instrument, before June 1 in the taxation year, the tax administrator may
Ts/ei/-Waututh Nation Property Taxation Law, 2017 (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 shall provide the tax administrator with the assessed values necessary to calculate the proportions of taxes referred to in subsection (1).
Requests for Information 18.( 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 shall 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 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 19. On receipt of a payment of taxes, the tax administrator shall issue a receipt to the taxpayer and shall enter the receipt number on the tax roll opposite the interest in land for which the taxes are paid.
Tax Certificate 20.(1) On receipt of a written request and payment of the fee set out in subsection (2), the tax administrator shall 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 fifty dollars ($50) for each tax roll folio searched, subject to subsection (3).
(3) There is no fee for a Tax Certificate provided to a taxpayer respecting their interest in land. PARTX PENALTIES AND INTEREST Penalty 21. If all or part of the taxes remain unpaid after July 2 of the year in which they are levied, a penalty of ten percent (10%) of the portion that remains unpaid shall 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 22. 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 23. Payments for taxes shall 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.
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Tsleil-Waututh Nation Property Taxation Law, 2017 PART XI REVENUES AND EXPENDITURES Revenues and Expenditures 24.(1) All revenues raised under this Law shall be placed into a local revenue account, separate from other moneys of the Tsleil-Waututh Nation.
(2) Revenues raised include (a) taxes, including, for clarity, interest, penalties and costs, as set out in this Law; and (b) payments-in-lieu of taxes. (3) An expenditure of revenue raised under this Law shall be made under the authority of an expenditure law or in accordance with section 13.1 of the Act.
Reserve Funds 25.( 1) Reserve funds established by the Council shall (a) be established in an expenditure law; and (b) comply with this section. (2) Except as provided in this section, money in a reserve fund shall be deposited in a separate account and the money and interest earned on it shall be used only for the purpose for which the reserve fund was established.
(3) The Council may, by expenditure law (a) transfer moneys in a capital purpose reserve fund to another reserve fund or account, provided that all projects for which the reserve fund was established have been completed;
(b) transfer moneys in a non-capital purpose reserve fund to another reserve fund or account; and (c) borrow moneys from a reserve fund where not immediately required, on condition that the Tsleil-Waututh Nation 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 the Tsleil-Waututh Nation, 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 First Nations Financial Management Board has (a) assumed third-party management of the Tsleil-Waututh Nation's local revenue account, and (b) determined that moneys shall be borrowed from a reserve fund to meet the financial obligations of the Tsleil-Waututh Nation,
the First Nations Financial Management Board may, acting in the place of the Council, borrow moneys from a reserve fund by expenditure law.
(5) The Council shall 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 shall 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; 12
Tsleil-Waututh Nation Property Taxation Law, 201 7 ( d) investments guaranteed by a bank, trust company or credit union; 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 26.(1) The liability referred to in subsection 5(2) is a debt recoverable by the Tsleil-Waututh Nation in a court of competent jurisdiction and may be recovered by any other method authorized in this 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 the reserve, or intends to dismantle or remove his or her improvements on the reserve, or take any other actions that may prevent or impede the collection of unpaid taxes owing under this 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, XV and XVI the tax administrator shall request authorization from the Council by resolution.
Tax Arrears Certificate 27.(1) Before taking any enforcement measures under Parts XIII, XIV, XV and XVI and subject to subsection (2), the tax administrator shall 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 shall not be issued for at least six (6) months after the day on which the taxes became due.
Creation of Lien 28.( l) 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 shall maintain a list of all liens created under this Law. (3) A lien listed under subsection (2) 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 shall register a discharge of the lien without delay.
( 6) Discharge of a lien by the tax administrator is evidence of payment of the taxes with respect to the interest in land.
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Tsleil-Waututh Nation Property Taxation Law, 2017 (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.
Delivery of Documents in Enforcement Proceedings 29.(1) This section applies to this Part and Parts XIII, XIV, XV and XVI. (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 corporation's head office or a branch office of the corporation, or with an officer or director of the corporation, or with 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 (b) if sent by registered mail, on the fifth day after it is mailed. ( 5) Copies of notices shall 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 30.(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 personal property of the debtor that is located on the reserve.
(2) As a limitation on subsection (I), 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 Law.
Notice of Seizure and Sale 31.(1) Before proceeding under subsection 30(1), the tax administrator shall 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 the reserve.
(3) The person who seizes personal property shall deliver to the debtor a receipt for the personal
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Tsleil-Waututh Nation Property Taxation Law, 2017 property seized. Notice of Sale of Seized Personal Property 32.(1) The tax administrator shall 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 shall not occur until at least sixty (60) days after the personal property was seized.
Conduct of Sale 33.(1) A sale of personal property shall 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 shall 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 shall be published in the manner set out in subsection 32(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 shall be postponed until after the court rules on the challenge.
Registered Security Interests 34. 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.
Proceeds of Sale 35.( 1) The proceeds from the sale of seized personal property shall be paid to any holders of registered security interests in the property and to the Tsleil-Waututh Nation in order of their priority under the laws applicable in the Province, and any remaining proceeds shall 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 shall retain such money until the rights of the parties have been determined.
PART XIV SEIZURE AND ASSIGNMENT OFTA XABLE PROPERTY Seizure and Assignment of Taxable Property 36.(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 shall serve a Notice of Seizure and Assignment of Taxable Property on the debtor and deliver a copy to any locatee 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) The Council shall, by resolution, prescribe the method of public tender or auction, including the conditions that are attached to the acceptance of an offer.
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Tsleil-Waututh Nation Property Taxation Law, 2017 Upset Price 37.( 1) The tax administrator shall 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 of the taxes payable on the taxable property, calculated to the end of the redemption period set out in subsection 41(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 38.( 1) A Notice of Sale of a Right to Assignment of Taxable Property shall 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 the reserve not less than ten (10) days before the date of the public tender or auction.
(2) The tax administrator shall 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 shall be published in the manner set out in subsection (1 ).
(3) If no bid is equal to or greater than the upset price, the Tsleil-Waututh Nation is deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price.
Notice to Minister and Manager of Lands 39. The tax administrator shall, without delay, provide to the Minister and the Manager of Lands written notice of the sale of a right to an assignment of taxable property made under this Law.
Subsisting Rights 40. 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 41(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 41.(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 the Tsleil-Waututh Nation 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, the Tsleil-Waututh Nation shall, without delay, 16
Tsleil-Waututh Nation Property Taxation Law, 201 7 repay to that bidder the amount of the bid; and (b) the tax administrator shall provide, to the Minister and the Manager of Lands, written notice of the redemption.
(3) No assignment of taxable property shall 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, the Tsleil-Waututh Nation shall 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 38(3).
Assignment of Taxable Property 42.(1) Taxable property shall not be assigned to any person or entity who would not have been entitled under the Indian Act or the First Nations Land Management Act, as the case may be, to obtain the interest or right constituting the taxable property.
(2) The tax administrator shall register an assignment of any taxable property assigned in accordance with this Law in every registry in which the taxable property is registered at the time of the assignment.
(3) An assignment under subsection 41 ( 4) operates (a) as a transfer of the taxable property to the bidder from the debtor, 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 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 41(4), any remaining debt of the debtor with respect to the taxable property is extinguished.
Proceeds of Sale 43.(1) At the end of the redemption period, the proceeds from the sale of a right to assignment of taxable property shall be paid
(a) first, to the Tsleil-Waututh Nation, and (b) second, to any other holders ofregistered interests in the property in order of their priority at law, and any remaining proceeds shall 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 shall retain such money until the rights of the parties have been determined.
Resale by the Tsleil-Waututh Nation 44.(1) If the right to assignment of taxable property is purchased by the Tsleil-Waututh Nation under subsection 38(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 (I) does not affect the period for or the right of redemption by the debtor as provided in this Law.
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Tsleil-Waututh Nation Property Taxation Law, 2017 PART XV DISCONTINUANCE OF SERVICES Discontinuance of Services 45.(1) Subject to this section, the Tsleil-Waututh Nation may discontinue any service it provides to the taxable property of a debtor if
(a) revenues from this Law or any property taxation law enacted by the Tsleil-Waututh Nation 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 shall deliver to the debtor and to any locatee with an interest in the taxable property a Notice of Discontinuance of Services.
(3) The Tsleil-Waututh Nation shall 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.
PART XVI RIGHT TO COLLECT RENT TO PAY TAXES Right to Collect Rent to Pay Taxes 46.(1) Where (a) taxes remain unpaid after a Tax Arrears Certificate was delivered to a debtor, and (b) the taxable property on which the unpaid taxes are owing is occupied in whole or in part by a tenant whose landlord is the debtor,
the tax administrator may recover the amount of unpaid taxes by collecting rent due to the debtor by a tenant, in accordance with this section.
(2) At least thirty (30) days before delivering a notice under subsection (3), the tax administrator shall deliver a Notice oflntention to Collect Rent to Pay Taxes to the debtor, advising the debtor of the Tsleil-Waututh Nation's intention to proceed under this section unless all unpaid taxes are paid in full within thirty (30) days.
(3) If the taxes remain unpaid more than thirty (30) days after the delivery of a Notice of Intention to Collect Rent to Pay Taxes, the tax administrator may deliver to the tenant a Notice of Rent Collection to Pay Taxes, requiring the tenant to pay to the Tsleil-Waututh Nation all rent owing to the debtor as it becomes due, until the Tsleil-Waututh Nation gives written notice to the tenant that all unpaid taxes are paid in full to the Tsleil-Waututh Nation.
(4) A tenant may deduct from rent owing to the debtor all amounts paid to the Tsleil-Waututh Nation under this section.
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Tsleil-Waututh Nation Property Taxation Law, 2017 PART XVII GENERAL PROVISIONS Disclosure of Information 47.(1) The tax administrator or any other person who has custody or control of information or records obtained or created under this Law shall not disclose the information or records except
(a) in the course of administering this Law or performing functions under it; (b) in proceedings before the ARB, 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 shall 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 48. Notwithstanding section 47, (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) 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 Council to comply with Council's requirements respecting the use, confidentiality and security of the information.
Validity 49. Nothing under this Law shall be rendered void or invalid, nor shall the liability of any person to pay tax or any other amount under this 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 Law; or ( c) a failure of the Tsleil-Waututh Nation, tax administrator or the assessor to do something within the required time.
Limitation on Proceedings 50.(1) No person may commence an action or proceeding for the return of money paid to the Tsleil-Waututh Nation, whether under protest or otherwise, on account of a demand, whether valid or invalid, for taxes or any other amount paid under this 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 described in this section, then money paid to the Tsleil-Waututh Nation shall be deemed to have been voluntarily paid.
Notices 51.(1) Where in this Law a notice is required to be given by mail or where the method of giving the 19
Tsleil-Waututh Nation Property Taxation Law, 2017 notice is not otherwise specified, it shall 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 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 52.(1) The provisions of this Law are severable, and where any provision of this Law is for any reason held to be invalid by a decision of a court of competent jurisdiction, the invalid portion shall be severed from the remainder of this Law and the decision that it is invalid shall not affect the validity of the remaining portions of this Law.
(2) Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this Law that are in the singular include the plural, and words in the plural include the singular.
( 4) This Law shall be construed as being remedial and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
( 5) Reference in this 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 shall be construed as being inserted for convenience of reference only.
Repeal 53. The Tsleil-Waututh Nation Property Taxation Law, 2010 is hereby repealed in its entirety.
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Tsleil-Waututh Nation Property Taxation Law, 2017 Force and Effect 54. 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 the Council on thd__k_ day of June 2017, at North Vancouver, in the Province of British Columbia.
A quorum of the Council consists of three (3) members of Council.
Chifl;L~~k
CouncillorMichkGeorge Counci or Jennifer Thomas
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR THE TSLEIL-WAUTUTHNATION
TO: ADDRESS: -------------------------------DESCRIPTION OF INTEREST IN LAND:
DATE OF REQUEST: ________________________ PURSUANT to subsection 18(1) of the Tsleil-Waututh Nation 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 the Tsleil-Waututh Nation Dated: ______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE II TAXNOTICE TO:
ADDRESS: ____________________________ DESCRIPTION OF INTEREST IN LAND:
PURSUANT to the provisions of the Ts/eil-Waututh Nation Property Taxation Law, 2017, taxes in the amount of ____ dollars($_) are hereby levied with respect to the above-noted interest in land.
All taxes are due and payable on or before July 2. Payments for unpaid taxes, penalties and interest are past due and must be paid immediately. For eligible taxpayers, the amount of the monthly tax installment payments for the current taxation year is set out below.
Payments must be made at the offices of the Tsleil-Waututh Nation, located at 3075 Takaya Dr., North Vancouver, BC V7H 3A8 during normal business hours. Payment must be made by cheque, money order or cash, or electronically.
Taxes that are not paid by July 2 or, if applicable, by the due date for an installment payment, incur penalties and interest in accordance with the Tsleil-Waututh Nation Property Taxation Law, 2017, Part XI. Home Owner Grant applications will be received until December 31 but the unpaid taxes will be subject to the penalty and interest provisions at sections 21 and 22.
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: $ Total Payable $ Installment Payments $- ------'/month Tax Administrator for the Tsleil-Waututh Nation Dated: _______ , 20_.
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE III 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 Tsleil-Waututh Nation $ 100 3. For service of notice on each person or place by a process server, bailiff actual cost or delivery service
4. For advertising in newspaper actual cost 5. For staff time spent: (a) in conducting a seizure and sale of personal property under Part $50 per person per hour XIII, not including costs otherwise recovered under this Schedule; (b) in conducting an auction or tender under Part XIV, not including $50 per person per hour costs otherwise recovered under this Schedule.
6. Actual cost incurred by the Tsleil-Waututh Nation for carrying out the enforcement measures under Parts XIII, XIV, XV and XVI will be charged based on receipts.
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE IV TAX CERTIFICATE In respect of the interest in land described as: ___________ and pursuant to the Tsleil-Waututh Nation Property Taxation Law, 2017 I hereby certify as follows:
That all taxes due and payable in respect of the above-referenced interest in land have been paid as of the date of this certificate.
OR That unpaid taxes, including interest, penalties and costs in the amount of ___ dollars($_ __ ..; 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 the Tsleil-Waututh Nation Dated: _________ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULEV TAX ARREARS CERTIFICATE In respect of the interest in land described as: ___________ and pursuant to the Tsleil-Waututh Nation Property Taxation Law, 2017, I hereby certify as follows:
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: $_ _____
The total unpaid tax debt is due and payable immediately. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate of fifteen percent (15%) per year.
Payments must be made at the offices of the Tsleil-Waututh Nation, located at 3075 Takaya Dr., North Vancouver, BC V7H 3A8 during normal business hours. Payment must be made by cheque, money order or cash, or electronically.
The following persons are jointly and severally liable for the total unpaid tax debt:
Tax Administrator for the Tsleil-Waututh Nation Dated: _________ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE VI NOTICE OF SEIZURE AND SALE OF PERSONAL PROPERTY
TO: ADDRESS: ---------------------------------DESCRIPTION OF INTEREST IN LAND:
TAKE NOTICE that taxes, penalties and interest in the amount of ___ dollars ($__) 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: I. 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 subsection 30(1) of the Tsleil-Waututh Nation 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 (60) 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 must be published.
Tax Administrator for the Tsleil-Waututh Nation Dated: _______ , 20_.
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Tsleil-Waututh Nation Property Taxation Law, 2017 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 the Tsleil-Waututh Nation will take place on ___ , 20_ _ at ___ o'clock at ________ ______________ [location].
The following personal property, seized pursuant to subsection 30(1) of the Tsleil-Waututh Nation Property Taxation Law, 2017, will be sold at the public auction:
[general description of the goods] The proceeds of sale of the seized property must be paid to any holders of registered security interests in the property and to the Tsleil-Waututh Nation in order of their priority under the laws applicable in the Province of British Columbia and any remaining proceeds must be paid to the debtor.
Tax Administrator for the Tsleil-Waututh Nation Dated: _______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE VIII NOTICE OF SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY
TO: (the "debtor")
ADDRESS: _____________________________ DESCRIPTION OF INTEREST IN LAND: (the "taxable property")
TAKE NOTICE that taxes, 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 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 subsection 36(3) of the Tsleil-Waututh Nation 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, must be conducted in accordance with the procedures prescribed by the Council of the Tsleil-Waututh Nation, a copy of which may be obtained from the tax administrator.
2. The tax administrator must (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 reserve 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 must 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 must 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 must 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 must be published.
6. If at the public tender [auction] there is no bid that is equal to or greater than the upset price, the Tsleil-Waututh Nation will be deemed to have purchased the right to an assignment of the taxable property for the amount of the upset price.
7. The debtor may redeem the right to an assignment of the taxable property after the sale by paying to the Tsleil-Waututh Nation 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, the Tsleil-Waututh
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Tsleil-Waututh Nation Property Taxation Law, 2017 Nation must, 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 must 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, the Tsleil-Waututh Nation must assign the taxable property to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable property must not be assigned to any person or entity who would not have been capable under the Indian Act or the First Nations Land Management Act of obtaining the interest or right constituting the taxable property.
9. The Council of the Tsleil-Waututh Nation must, without delay, provide to the Minister and the Manager of Lands written notice 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 must 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 the Tsleil-Waututh Nation, 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 must be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, must be transferred in full to the purchaser.
13. The proceeds of sale of the taxable property must be paid first to the Tsleil-Waututh Nation, 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 must be paid to the debtor in accordance with the Tsleil-Waututh Nation Property Taxation Law, 2017.
Tax Administrator for the Tsleil-Waututh Nation Dated: ______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE IX NOTICE OF SALE OF A RIGHT TO ASSIGNMENT OF TAXABLE PROPERTY
TO: (the "debtor")
ADDRESS: __________________________ DESCRIPTION OF INTEREST IN LAND: (the "taxable property")
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 the Tsleil-Waututh Nation.
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 must be published.
AND TAKE NOTICE that: I. The upset price for the taxable property is: ____ dollars ($ __). 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, must be conducted in accordance with the procedures prescribed by the Council of the Tsleil-Waututh Nation 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, the Tsleil-Waututh Nation must 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 the Tsleil-Waututh Nation 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, the Tsleil-Waututh Nation must, 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 complete, and no assignment of the taxable property must 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, the Tsleil-Waututh Nation must assign the taxable property to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable property must not be assigned to any person or entity who would not have been capable under the Indian Act or the First Nations Land Management Act, as the case may be, of obtaining the interest or right constituting the taxable property.
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Tsleil-Waututh Nation Property Taxation Law, 2017 6. The Council of the Tsleil-Waututh Nation must, without delay, provide to the Minister and the Manager of Lands written notice 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 must 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 must be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, must be transferred in full to the purchaser.
10. The proceeds of sale of the taxable property must be paid first to the Tsleil-Waututh Nation, 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 must be paid to the debtor in accordance with the Tsleil-Waututh Nation Property Taxation Law, 2017.
Tax Administrator for the Tsleil-Waututh Nation Dated: ______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 201 7 SCHEDULEX NOTICE OF DISCONTINUANCE OF SERVICES TO:
ADDRESS: _____________________________ DESCRIPTION OF INTEREST IN LAND:
TAKE NOTICE that taxes, penalties, and interest in the amount of ___ dollars ($__) remain unpaid and are due and owing in respect of the taxable property.
AND TAKE NOTICE that a Tax Arrears Certificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that where a debtor fails to pay all unpaid taxes within thirty (30) days of the issuance of a Tax Arrears Certificate, the tax administrator may discontinue services that it provides to the taxable property of a debtor, pursuant to the Tsleil-Waututh Nation Property Taxation Law, 2017.
AND TAKE NOTICE that if the taxes are not paid in full on or before ______ , being thirty (30) days from the date of issuance of this notice, the following services will be discontinued:
[list services to be discontinued]
Tax Administrator for the Tsleil-Waututh Nation Dated: ______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE XI NOTICE OF INTENTION TO COLLECT RENT TO PAY TAXES TO: _____________________________ ADDRESS: ---------------------------------DESCRIPTION OF INTEREST IN LAND: ----------------------__________________________ (the "taxable property")
TAKE NOTICE that taxes, penalties and interest in the amount of ___ dollars ($ _) remain unpaid and are due and owing in respect of the above-referenced 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 THIRTY (30) days after delivery of this notice may result in the tax administrator, pursuant to subsection 46(2) of the Tsleil-Waututh Nation Property Taxation Law, 2017, delivering to the tenant(s) of the taxable property a Notice of Rent Collection to Pay Taxes, requiring the tenant to pay to the Tsleil-Waututh Nation, effective from the date of delivery of that Notice, all rent owing to you as it becomes due until all unpaid taxes are paid in full to the Tsleil-Waututh Nation.
Tax Administrator for the Tsleil-Waututh Nation Dated: _______ , 20_
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Tsleil-Waututh Nation Property Taxation Law, 2017 SCHEDULE XII NOTICE OF RENT COLLECTION TO PAY TAXES TO: __________________________________ ADDRESS: ___________________________ RE: OUTSTANDING TAX DEBT OF: [insert name of debtor] (the "debtor") DESCRIPTION OF INTEREST IN LAND: ----------------------__________________________ (the "taxable property")
TAKE NOTICE that the above-referenced debtor has failed to pay all taxes, penalties and interest due and owing to the Tsleil-Waututh Nation under the Tsleil-Waututh Nation Property Taxation Law, 2017.
AND TAKE NOTICE that a Tax Arrears Certificate dated ____ was delivered to the debtor in respect of these unpaid taxes, and a Notice of Intention to Collect Rent to Pay Taxes dated ___w as delivered to the debtor, in accordance with subsections 27(1) and 46(2), respectively, of the Tsleil-Waututh Nation Property Taxation Law, 2017.
YOU ARE HEREBY REQUIRED TO PAY to the Tsleil-Waututh Nation, as a tenant of the taxable property and on account of the debtor's unpaid taxes, all rent that is due from you to the debtor, and all rent as it becomes due from you to the debtor, until you receive written notification from the Tsleil-Waututh Nation that all unpaid taxes in respect of the taxable property have been paid in full.
AND TAKE NOTICE THAT you may deduct from rent owing to the debtor all amounts paid to the Tsleil-Waututh Nation pursuant to this Notice.
AND TAKE NOTICE THAT this Notice is effective immediately on delivery. All payments must be made to: Tax Administrator, Tsleil-Waututh Nation
Tax Administrator for the Tsleil-Waututh Nation Dated: ------- , 20_ . 35