SUMAS FIRST NATION PROPERTY ASSESSMENT LAW, 2014 TABLE OF CONTENTS PART I Citation .................................................................... 2 PART II Definitions and References ..................................... 2 PART III Administration ......................................................... 5 PART IV Assessed Value ........................................................ 5 PART V Requests for Information and Inspections ................ 8 PART VI Assessment Roll and Assessment Notice ................ 9 PART VII Errors and Omissions in Assessment Roll .............. 12 PART VIII Reconsideration of Assessment ............................. 16 PART IX Assessment Review Board ..................................... 17 PART X Appeal to Assessment Review Board ..................... 20 PART XI General Provisions ................................................. 28 SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend/Produce Documents XI Certification of Assessment Roll by Assessor 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; 1
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