_____ A 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 Tla-o-qui-aht First Nation in the Province of British Columbia, Tla-o-qui-aht First Nations Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 17th day of November, 2011. On behalf of the First Nations Tax Commission C.T. (Manny) JjAles — Chief Commissioner —F-ir’st Nations Tax Commission
TLA.-O-QLJI-AHT FIRST NATIONS ANNUAL RATES LAW, 2011 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 Tla-o-qui-aht First Nations has enacted the Tla-o-qui-aht Firwt Nations Property Assessment and Taxation By-Lan’, August 9, 1995, which by-law has been deemed to be a property taxation law made under the First Nafions Fiscal and Statistical Management Act, pursuant to section 145 of that Act; C. Section 10 of the Fint Nations Fi.ccal 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 Tla-o-qui-aht First Nations duly enacts as follows: 1. This Law may be cited as the Tla-o-qui—aht Fi,wt A½tions Annual Rates Law’, 2011. 2. In this Law: “Act” means the Firct Natio,js Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; “Assessment and Taxation Law” means the Tla-o-qui-aht First Nations Properti’ Asscssment and Taxation Ri-Law, August 9, 1995; “First Nation” means the Tla-o-qui-aht First Nations, 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 3. Taxes levied pursuant to the Assessment and Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the 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. H. The Schedule attached to this Law forms part of and is an integral pan of this Law. 9. This Law comes into force and elect on the day after it is approved by the First Nations Tax Commission.
______ THIS LAW IS HEREBY DULY ENACTED by Council on3the day of .2011, at Tofino, in the Province of British Columbia. V A ouncil consists of five (5) members of Council. Councillor Terry Donvard < Councillor James Frank Councillor Leo Manson Councillor Anna Masso /ciuiorflaiMasso 4 Council Chris Seitcher
SCHEDULE TAX RATES PROPERTY CLASS Class I - Residential Class 2 - Utilities Class 4 - Major lndvstzy Class 5 - Light lndustiy Class 6- Business and Other Class 7-Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm RATE PER $1,000 OF ASSESSED VALUE 5.0760 23.6201 00.0000 00.0000 16.2229 00.0000 14.1 158 00.0000
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