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 Chawathil First Nation in the Province of British Columbia, Chawathil 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 CT. (Man y) ules — Chief Commissioner irst Nations Tax Commission
CHAWATHIL FIRST NATION ANNUAL RATES LAW. 201() WHEREAS: A. Pursuant to section 5 of the Firci Nations Fiscal and Statistical Maiiageiiieiit Act, the council of a first nation may make laws respecttng taxation for local purposes of reserve lands. interests in reserve lands or rights to occupy, possess or use reserve lands. including laws to establish lax rates and apply them to the assessed value of lands, interests and rights in the reserve: B. The Council of the Chawathtil First Nation has enacted the CIntuatitil Pint Nation Propcn Ttuation BrIan’ (2004). and the Chaii’atlsi/ First Nation Pmpertv Assessntent By/au’ (2004). respectitig taxatioti lbr local purposes on reserve, which laws have been deemed to he property taxation laws made under the First Nations Fiscid awl Statistical Mn;agetnent Act, pursuant to section 145 of that Act: and C. Section II) of the First Nations Fixail and Statistical a anaçenent 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 lax to he applied lo the assessed value of each class of lands. interests or rights in the reserve: NOW THEREFORE the Council (lithe Chawathil First Nation duly enacts as follows: 1. This Law may he cited as the Chan’athil First Nation Annual Bait’s Lair. 20/0, 2. In this Law: ‘‘Act’’ means the First Nations Fiscal and Statistical 4’hinagencnt Act. S.C. 201)5. c.9. and the regulations made tinder that Act; Assessment Law’’ means the Cluin’atliil First Nation Prope,’tv Assessnient By/air (2004): •First Nation’ means the Chawathil 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 51 ta) 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 Chaucatlnl Fin-i Nation Pripertv Taxation BrIan’ (2004). 3, Taxes levied pursuant to the Taxation Law for the taxation year 20 H) shall be detertnincd by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class, 4. Notwithstanding an;’ 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 Fit-st 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 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. S. The Schedule attached to this La” forms part of and is an integral part of thts Law. 9. This Law conies into torce 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 20” day i’iJuIy. 201(L it Hope. B.C.. A quorum of Council consists of four (4) members of Council. Chief Ruth ii Peters V t— Councillor Shane tJjinn Counici br Bobbi E. Peters /& Councillor Rosemarie E. Peters Counciblo? Peter D. John
3 SCHEDULE TAX RATES PROPERTY CLASS RATE PER THOUSAND British Columbia Class I - Residential Class 2— Utilities 67.3180 Class 4 - Major Industry Class 5 - Light Industry Class 6- Business and Other 24.8400 Class 7- Forest Land Class 8 — Recreational Property/Non—Profit Organization Class 9 — Farm Class 10-Railway Right of Way 38.438198
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