- 15 - (5) 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 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 6(2) is a debt recoverable by the First 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) 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. (4) Before commencing enforcement proceedings under Parts XIII, XIV, and XV, the tax administrator must request authorization from Council by resolution. Tax Arrears Certificate 27. (1) Before taking any enforcement measures or commencing any enforcement proceedings under Parts XIII, XIV, and 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.
- 16 - (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 28. (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 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 must 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. (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, 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 of residence; (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.
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