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 Skeetchestn Indian Band in the Province of British Columbia, Skeetchestn Indian Band Annual Expenditure Law, 2011 Dated at Kamloops, British Columbia this 31st day of May, 2011. On behalf of the First Nations Tax Commission CT. (Mahny), les — Chief Commissioner First Nations Tax Commission 4)
SKEETCHESTN INDIAN BAND ANNUAL EXPENDITURE LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical A’Janagenient 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 authorizing the expenditure of local revenues: B. The council of the Skeetchestn Indian Band has made a property assessment law and a property taxation law: and C. Section 10 of the First Nat/otis Fiscal and Statistical Alancigeinent Act requires a lirsi nation that has made a property taxation law to. at least once each year. make a Jaw establishing a budget for the expenditure of revenues raised under its property taxation laws: NOW TI-IEREFORE the Council of the Skeetchestn Indian Band duly enacts as Ibllows: 1. This Law may be cited as the Skcctclzestn Indian Band Annual Evpendi nrc Lan’. 2011. 2. In this Law: “Act’’ means the First Nations Fiscal cOld Statistical Alanagetizent Act. S.c. 2005. eQ. and the regulations made under that Act: “annual budget” means the budget. attached as a Schedule to this Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period: “Assessment Law” means the Skcetchcstn Indian Band Propcrti’ Assessnictit Lat’, 2011: “Cotncil” has the meaning given to that term in the Act: “First Nation” means the Skeetehestn Indian Band. being a band named in the schedule to the Act: “Law” means this annual expenditure law enacted under paragraph 5(1 )(b) of the Act:
local revenues means money raised by the First Nation under a property taxation law: propei1y taxation lawfl means a law enacted by the Skeetchestn Indian Band 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 Lawfl means the .S’keeiclwstiz huhan Band Prop&ifl’ Taxation Lmi’. 2011. 3. The First Nations annual budget for the fiscal year beginning January I. 2011. and ending December 31. 2011. is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual budget. 5. Expenditures of local revenues must be madc only in accordance with the annual budget. 6. Where the First Nation wishes to authorize an expenditure not authorized in the annual budget. or change the amount of an expenditure authorized in the annual budget. Council must amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act. 7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 9. Except where otherwise defined, words and expressions used in this Law have the meanings given to them iii the Assessment Law and the Taxation Law. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 11. This Law must he construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
12. The Schedule attached to this Law forms parE of and is an integral part of this Law. 13. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 1th4 day of May. 2011. at Savona. in the Province of British C ol umbi a. A quorum of Council consists of three (3) members of Council. Chief Rick Deneault 7, c-, S.’_ L— Councillor Darrell Dranev Councillor Tern Dcneault Councillor Gordon Dencault Sr. Councillor Thomas Hewitt
SCHEDULE ANNUAL BUDGET REVENUES I. Local revenues for curreni fiscal year: a. Property Tax $520,113 2. Development Cost Charges Revenues $0.00 3. Proceeds from borrowing $0.00 4. Accumulated Surplus - Local revenues carried over from the previous fiscal year $0.00 5. Accumulated Deficit - Local revenues carried over from the previous fiscal year $0.00 6. Reserve fund revenues i. Capital Sinking Fund $100,000 ii. Program Stabilization Fund $0.00 7. Moneys borrowed from reserve funds i. Capital Sinking Fund $0.00 ii. Program Stabilization Fund $0.00 TOTAL REVENUES $620,113 EXPENDITURES 1. General Government Expenditures $170,354.00 a. Executive and Legislative b. General Administrative c. Other General Government 2. Protection Services $30,000.00 a. Policing b. Firefighting c. Regulatory Measures d. Other Protective Services 3. Transportation $45,000 a. Roads and Streets b. Snow and Ice Removal
c. Parking d. Public Transit e. Other Transportation 4. Recreation and Cultural Services $0.00 a. Recreation h. Culture c. Other Recreation and Culture 5. Community Development $200,700 a. Education b. Housing c. Planning and Zoning d. Community Planning e. Economic Development Program f. Heritage Protection g. Agricultural Development h. Urban Renewal i. Beautification j. Land Rehabilitation k. Oilier Regional Planning and Development I. Community Building $100,000 6. Environment Health Services $66,000 a. Water Purification and Supply b. Sewage Collection and Disposal c. Garbage Waste Colleciion and Disposal d. Other Environmental Services 7. Fiscal Services $48,600 a. Inierest Payments to the First Nations Finance Authority b. Debt Payments to the First Nations Finance Authority c. Other Payments to the First Nations Finance Authority d. Other Interest Payments e. Other Debt Charges 1. Oilier Fiscal Services
g. Debenture Payments 8. Other Services $20,000 a. Health b. Social Programs and Assistance c. Agriculture d. Tourism e. Trade and Industry f. Other Service 9. Taxes Collected for Other Governments $0.00 10. Grants: $0.00 a. I-Tome owner grant equivalents: $0.00 b. Other grants: $0.00 11. Contingency Amounts $6,201 12. Transfers into reserve funds a. Capiial Sinking Fund 516.629 h. Program Stabilization Fund $16,629 13. Repayment of moneys borrowed from reserve funds $0.00 TOTAL EXPENDITURES $620,113 BALANCE $0.00 Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget period: BC Hydro Overhead Street Light Agreement $4,866 Note: This Budget includes the one attached Appendice.
____________________ Appendix A Reserve Fund Balances I. Capital Sinking Fund Beginning balance as of January I, 2011: $172,907 Transfers out i. to local revenue account - Community Building $100,000 Moneys borrowed $0.00 Transfers in i. from local revenue account: $16,629 Moneys repaid $ Ending balance as of December 31,2011: $89,536 2. Program Stabilization Fund Beginning balance as of January I, 201 I: $232.35 I Transfers out i. to local revenue account: $ ii. to reserve fund: $ Moneys borrowed $ Transfers in i. from local revenue accounL: $16,629 ii. from reserve fund: $ Moneys repaid $ Ending balance as of December 3l, 2011: $248.980
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.