First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Lower Nicola Indian Band in the Province of British Columbia, Lower Nicola Indian Band Annual Rates Law, 2010 Dated at Kamloops, British Columbia this 30th day of July, 2010. On behalf of the First Nations Tax Commission 4LS73a C.T. (ManX,Lles — Chief Commissioner First Nations Tax Commission
LOWER NICOLA INDIAN BAND ANNUAL RATES LAW, 2010 WHEREAS: A Pursuant to section 5 of the First Nations Fiscal and Statistical 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 I.ower Nicola Band has enacted the Lower Nicola Indian Band Property Assessment Lan’, 2009; the Lower Nicola Indian Band Property Taxation Law, 2009: and the Loiter Nicola Indian Band Properti’ Taxation Law Amending Lan’, 2009, respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical 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 the Lower Nicola Indian Band duly enacts as follows: 1. This Law may be cited as the Loner Nicola Indian Band Annual Rates Law, 2010. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the Lower Nicola Indian Band Property Assessment Law, 2009: “First Nation” means the Lower Nicola Indian Band, 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 Lower Nicola Indian Band Property Taxation Law, 2009, as amended by the Loit’er Nicola Indian Band Property Taxation Law Amending Law, 2009. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2010 shall be determined by imposing the rates set out in (he Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to CounciL pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act. 5. 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. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. 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. S. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Coniniissi on.
THIS LAW IS JIEREBY DULY ENACTED by Council on ihe Merrill, in the Province of Brilish Columbia. A quorum of Council consists of five (5) members of Council. Don Moses, Chief Lucinda Seward. Councillor Joanne Laflèny. Councillor 1 /1/ / / JiJ_J_— Molly Toodlican, Counci]lor ____ _____________ day of 2O, at Connie Joe, Councillor Harold Joe, Councillor Aaron Sam, Councillor
3 SCHEDULE TAX RATES PROPERTY CLASS Class I - Residential Class 2 - Utilities Class 4 - Major Industry Class 5- Light Industry Class 6 - Business and Other Class 7- Forest Land Class 8- Recreational Property/Non-Profit Organization Class 9 - Farm RATE PER 51000 13.49540 72.69132 58.74930 3815989 30.42649 7.08176 14.15558 21 £0647
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