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 Osoyoos Indian Band in the Province of British Columbia, Osoyoos Indian Band Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 31st day of May, 2011. On behalf of the First Nations Tax Commission C.T. (Mann) Jujs — Chief Commissioner First Nations Tax Commission
OSOVOOS INDIAN BANI) ANNUAL RATES LAW, 2011 \VI-IEREAS: A. Pursuant to section 5 of the Firci Vcuions Ftscal and Statist [cci? A Icniagenieiit rid. the council of a first nation may make laws respecting taxation for local purpos of reserve lands. interests itt 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 Osovoos Indian Band has enacted Osoii us 1w/li ,n Band Proper/i ñ,.ïallan Lou’, 2009. as amended by rinielu/uk’!;! No. I to O.cutvos un hati Rant I I’roperr’ Taxinhu, bit, 2009 and Osot’oas linlicu, lictitc/ P1ie,’wo .Lssess,nei,t bait. 2009. respecting taxation for local purposes on reserve: and C. Section I 0 of the First Nations Fiscal inn? Siattviical A lainigenient - ic! requires a last nation that has made a property taxation laW to. at least once each year. maLe a law setting the rate ol’ tax to he applied to the assessed value of each class of lands, interests or rights iii the reserve: NO\’ TI-IEREFORE the Council of the Osoyoos Indian Band duly enacts as follows: ‘lii is Law may be cited as the Osoi’oos Indian Band rlnnnal Rates Lan’, 2011. 2. In this Law: ‘‘Act’’ means the First Nations FLcc’a/ awl Statistical .llainigeinent Act. S. C. 2005. c.Q. and the i’egtilations made under that Act: ‘‘Assessment l_a ‘‘ means the Osoiuos Inc/ian Bcnn/ Pi’opc’rti .1.ssess,nei,t Las;. 20(19: First Nation’’ means the Osovoos Indian Band, being a band named in the schedule to the Act: propertv taxation I av’’ mean s a law enacted by the Li st N at ion under paragraph 5(1 )( a) of the Act: •‘taxable property means property in a reserve that is subject to taxation tinder a property taxation law: and ‘‘Taxation Law’’ means the ().col’oas 1w/lutz Bcinc/ I’i’o’erii’ Titration Lan’, 2009. as aniended hr .lnWIldllk’Ii! No. 1 to Usoi’oos I/n/ian [land Proper? t l’ctvathni La;;. 2009. 3. Pursuant to sect ion I 1(2) of the Taxation Lax . two taxation cI istricts. known as Taxation District No. I and Taxation District No. 2. were established. 4. ‘faxes levied pursuant to the Taxation La” for the taxation year 2011 shall he determ itted by: a. imposing i he mtes set out in Schedule A ttpon the assessed value of all taxable prolert in each property class with in Taxation District No. I :and b. imposing (lie tutes set out iii Schedule B upon the assessed a lue of all taxable property iii each propeny class x itltin Tax’’atio District No. 2.
_________ 2 5. Notwithstanding section 4. where (lie amount of the tax levied on taxable property in a taxat ion year is less than three hundred and Pith- dollars (S 350.00). the taxable property shall be taxed at three hundred and fifty dollars (5 350.00) for the taxation ear. 6. Notwithstanding am oilier provision oi tins it the [irsi Nations i-mancial Management Board gives notice to Council pursuant to the Act that Lhird—part management ol (lie revenues raised under this Law is required. Council authorizes the First Nations Financial Management Board to act as agent of the First Nat ion to liii fill an’ of the powers and obligations of the Council tinder this Law and the Act. 7. Except where otherwise defined, words and expressions used in this Law have the nieaniiigs given to them in the Assessment La and the Taxation Law $ Where a pro’ision in I Ii is Law is expressed in the present tense, the pmy ision applies to the . circumstances as the arise. 9. This Law mansE be construed as being remedial and must be given such fur, large and liberal construction and intel-pretation as best ensures the attainment of its objectives. It). Schedule A and Sc]i ed LI] e B attached to this Law forni part of nit) are an integral part oft his I .a w. I ] - This Law conies into lbrce and effect on the later of Ma 28th. 20 I I or the da after it is approved by the Firs! Nations Fax Commission. 11-115 LAW IS I IEREI3Y DULY ENACTEDhv Council on (lie da of .20] I, al Olivei-. in (lie Proiice of British-C6iumbia. A gLoru ;ts of Thi5ëtS).m of Council. C’otmcilldr A ‘—zr —t Councillor Veràiiica McGinnis Couiicillor Charlotte Stringani Con nc i I br lii eresa Gabriel
-j SChEDULE A TAX RATES FOR TAXATION DISTRICT #1 PROPERTY CLASS Class I — Residential Class 2— Utilities Class 5 — Light Industry Class 6- Rusiness and Other Class S — Recreational Propertv/Non—Protit Organization Class 9 - Farm RATE PER $1000 OF ASSESSED VALUE 5.9970 34.2245 I 7.4215 16.5057 6.9556 10.3556
-4-SCHEDULE B TAX RATES FOR TAXATION I)ISTRICT #2 PROPERTY CLASS Class I — Residential Class 2— Utilities Cluss 5 — Light lndustn Class 6 - Business and Other Class 8 — Recreational Property/Non—Profit Organization Class 9 — Farm RATE PER $1000 OF ASSESSED \ALUE 5.1517 23.8802 I I .8768 11.4282 6. I I 03 9.5103
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