First Nations Tax Commission Commission de Ia fiscalite 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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission hAAAA C.T. (Manny)J3Aes — Chief Commissioner Fift Nations Tax Commission
a Band Council OS SQUAMISH NATION Resolution No. 11 — 2. , Motion No. BAND COUNCIL 3 File Reference RESOLUTION Date of Meeting: (ylmid) 201 1 05 1 8 I P.O. Box 86131 + 320 Seymour Blvd + North Vancouver. B. C. V7L 4J5 + Tel. (604) 980-4553 + Fax (604) 980-9601 SUBJECT: ANNUAL TAX RATES LAW, 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 to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The Council of the Squamish Nation has made a Squamish Real Property Taxation law and the Squamish Real Property Assessment law; 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 be applied to the assessed value of each class of lands, interests or rights in the reserve; NOW THEREFORE the Council of the Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Rates Law, 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; “Assessment Law” means the Squamish Real Property Assessment Law, 2010 “First Nation” means the Squamish 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(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 Squamish Real Property Taxation Law, 2010 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable properly in each property class. 4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) for the taxation year. 5. 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. 6. 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. 7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 8. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpTetation as best ensures the attainment of its objectives.
_______ 9. The Schedule attached to this Law forms part of and is an integral part of this Law. 10. 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 18th day of May, 2011, at North Vancouver, in the Province of British Columbia. SQUAMISH NATION COUNCIL A QUORUM OF MEETING HELD AT: SQUAMISI-fi NATION DATED COUNCIL CONSISTS OF 8 MOVED B0jY,: COUNCILLORS iGthia,id %flbt- Ahoy Baker K’etximtn Julie Baker Pamela Baker Sxwelhchaliya Hi-mi-ka-las J-_&_.:L__ [ ‘C Carla George Da — . Kwitelut Kwelawikw ‘ Xwa-xwalkn i ,‘Thrn/fln ‘z .1r-_-/ •--‘ ByrOn Joseph T&elkwilem Siam a‘ Joshua Chnstopher Lewis 62 Syetaxtn skw7rw/ ,4;/ K’ V- /. 7 Chief Bill Williams telalsemkin Siflm ________ 320 SEYMOUR BLVD NORTH VANCOUVER, B.C. THE /3/h DAY OF 1iYYay _.20// SECONDED BY th-, ,7icsk Deborah Bake “ Chef Ian Catoll — XalekJSeiyU Si9am F Chief Gilbert Jacob KaKeltn Si9am - Dennis Joseph xwechtaal fl kZ Ann Whonnock Syewahiya -S Chief Richard Willtams Xwel,welacha Si9am
Squamish Nation 2011 Taxation Mill rates Capilano Mission Class 1 3.79354 4.39563 Class 2 25.66783 57.54948 Class 3 Class 4 22.82444 43.65588 Class 5 22.19604 18.54274 Class 6 13.50390 18.12606 Class 8 9.12714 6.371 67 Seymour Squamish 4.48033 5.903744 57.55247 56.138266 52.09398 36.003232 30.69509 23.171402 17.39860 18.349752 9.83437 8.723047
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