_____ 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 St. Mary’s Indian Band in the Province of British Columbia, SL Mary’s Indian Band Annual Expenditure Law No. 107, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission C.T. (Mariny) J4s — Chief Commissioner f’N First’ Nations Tax Commission \••j
ST. MARY’S INDIAN BAND ANNUAL EXPENDITURE LAW NO. 107, 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 authorizing the expenditure of local revenues; B. The council of the First Nation has made enacted the St Mary’s Indian Band Property Assessment Law, 2008, the St Man/s Indian Band Property Assessment Amendment Law, 2008-02 and the St. Mary’s Indian Band Property Taxation Law, 2008; 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 establishing a budget for the expenditure of revenues raised under its property taxation laws; NOW THEREFORE the Council of the St. Mary’s Indian Band duly enacts as follows: 1. This Law may be cited as the St Mary’s Indian Band Annual Expenditure Law No. 107, 2011. 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; “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 St Man/s Indian Band Property Assessment Law, 2008 and the St. Mary’s Indian Band Property Assessment Amendment Law, 2008-02; “Council” has the meaning given to that term in the Act; “First Nation” means the St. Mary’s 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; “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 St Man/s Indian Band Property Taxation Law, 200& 3. The First Nation’s annual budget for the fiscal year beginning April 1, 2011, and ending March 31, 2012, 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 made 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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule. 8. 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. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 10. 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. 11. The Schedule attached to this Law forms part of and is an integral part of this Law. 12. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. T,HIS LAW IS HEREBY DULY ENACTED by Council on the C’day of rl/ICL , 2011, at Cranbrook, in the Province of British Columbia A quorum of Council consists of three (3) members of Council. Chief Cheryl Casimer OoIincillor Jim Whitehead Councillor Joe Pierre Councillàr Pat Cardinal Councillor Corrie Walkley
SCHEDULE ANNUAL BUDGET REVENUES 1. Local revenues for current fiscal year: a. Property Tax $ 22325.00 TOTAL REVENUES $ 22,325.00 EXPENDITURES 1. General Government Expenditures a. Executive and Legislative 1,235.00 b. General Administrative 10,955.00 c. Other Generai Government 2. Protection Services a. Policing b. Firefighting 1,000.00 c. Regulatory Measures d. Other Protective Services 500.00 3. Recreation and Cultural Services a. Recreation 11000.00 b. Culture c. Other Recreation and Culture 4. Environment Health Services a. Water Purification and Supply 1,000.00 b. Sewage Collection and Disposal c. Garbage Waste Collection and Disposal 3,206.00 d. Other Environmental Services 3,205.75 5. Contingency Amounts 223.25 TOTAL EXPENDITURES $ 22,325.00 BALANCE $ 00.00
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.