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 Shxw’owhámel First Nation in the Province of British Columbia Shxw’owhámel First Nation Annual Rates Law, 2010 Dated at Kamloops, British Columbia this 30th day of July, 2010. On behalf of the First Nations Tax Commission C.T. ( First Nations Tax Commission
SHXW’OWUAMEL FIRST NATION ANNUAL RATES LAW, 2010 WHEREAS: A. Pursuant to section 5 of the Firs! 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 Shxw’owhamel First Nation has enacted the Shin’ ‘ou’hámel Property Assessment By-law dated October 2, 2003 and the Shxw ‘öwhámel Property Taxation By-law dated October 2, 2003 made under s.83 Indian Act, which laws have been deemed to be property taxation laws made under the First Nations Fiscal and Statistical Management Act, pursuant to section 145 of that Act; 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 he applied to the assessed value of each class of lands, interests or rights in the reserve; NOW THEREFORE the Council of the Shxw’Owhámel First Nation duly enacts as follows: I. This Law may be cited as the Shxw ‘owhámel First Nation 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 S/trw ‘äwhdmel Property Assessment By-law dated October 2, 2003; “First Nation” means the Shxw’Owhámel First Nation, being a band named in the schedule to the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(7 )(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 Shrn”owhdnzel Property Taxation By-law dated October 2,2003. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2010 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. 8. 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 the day afler it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 17th day of June 2010, at Hope, in the Province of British Columbia.
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3 SCHEDULE TAX RATES OHAMIL IR No. i 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 WAHLEACI-I ISLAND JR NO.2 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 KUTHLALTH JR NO.3 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 $1,000 OF ASSESSED VALUE 00.0000 60.462 178 00.0000 32.867431 22.187268 00.0000 00.0000 16.978766 RATE PER $1,000 OF ASSESSED VALUE 00.0000 74.8179 00.0000 21.6382 00.0000 00.0000 00.0000 20.7788 RATE PER $1,000 OF ASSESSED VALUE 00.0000 60.462178 00.0000 32.867431 00.0000 00.0000 0.0000 16.978766
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