Part II - Enacted First Nations Legislation

Decision Information

Decision Content

Ministre des Affaires ' Minister of Indigenous and autochtones et du Nord 1 Northern Affairs ÿ r]=~F ~• iY,y3 Ottawa, Canada K1A 0H4 I, Minister of Indigenous and Northern Affairs, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Eskasoni First Nation, in the Province of Nova Scotia, at a meeting held on the 1st day of October 2016. Eskasoni First Nation Property Tax Rates By-law, 2016 Dated at Ottawa, Ontario, this / 6/ day of Le-e- -1 2016. Hon. Carolyn Bennett, M.D., P.C., M.P. Canada
ESKASONI FIRST NATION PROPERTY TAX RATES BY-LAW, 2016 WHEREAS: A. Pursuant to section 83(1)(a) of the Indian Act, the First Nation has enacted a Property Taxation By-law for the taxation for local purposes of land, or interests in land, in the Reserve, including rights to occupy, possess or use land in the Reserve; B. Section 52 of the Property Taxation By-law requires the First Nation, in each taxation year, to enact a by-law setting the rate of tax to be applied to each class of taxable property; and C. The Council of the First Nation deems it to be in the best interests of the First Nation to set the tax rates as set out in this By-law; NOW THEREFORE the Council of the Eskasoni, at a duly convened meeting, enacts as follows: I. This By-law may be cited as the Eskasoni First Nation Property Tax Rates By-law, 2016. 2. In this By-law: "Act" means the Indian Act R.S.C. 1985, c.l-5 "By-law" means this property tax rates by-law; "First Nation" means the Eskasoni, being a band as defined under the Indian Act; "Property Taxation By-law" means the Eskasoni First Nation Property Assessment and Taxation By-law, No. 2012; "Reserve" means land set apart for the use and benefit of the First Nation within the meaning of the Indian Act; and "taxable property" means property in the Reserve that is subject to taxation under the Property Taxation By-law. 3. Taxes levied pursuant to the Property Taxation By-law for the taxation year 2016 shall be determined by imposing the rates set out in Schedule "A" for each property class established in the Property Taxation By-law, upon the assessed value of all taxable property in each property class. 4. Except where otherwise defined, words and expressions used in this By-law have the meanings given to them in the Property Taxation By-law. 5. Where a provision in this By-law is expressed in the present tense, the provision applies to the circumstances as they arise. 6. This By-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 By-law forms part of and is an integral part of this By-law.
THIS BY-LAW IS HEREBY ENACTED by Council at a duly convened meeting held on the / day of dc-roj 2016. A quoru s 0 Coun il consists of five (5) members of Council. hief Leroy - Councillor Derek Johnson Counc'l~l r'Allan i ddore ncill. r Chris Stevens Councillor Gerald Francis Councillor Eldon Gould Councillor John Toney Councillor Dion Denn Councillor Bertram Bernard Councillor Kimberly Marshall 0014-1P17 rxr-P(//41-Councillor Brendon Poulette Councillor Barry Francis Councillor Leon D
SCHEDULE "A" TAX RATES 2016 Property Class Rate per $100 of assessed value Residential 2.016 Commercial 5.259
 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.