_____ 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 White Bear First Nation in the Province of Saskatchewan, White Bear First Nations Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 5th day of October, 2011. On behalf of the First Nations Tax Commission CT. (Ma Jules — Chief Commissioner rst Nations Tax Commission \_)
WHITE BEAR FIRST NATIONS RATES LAW 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Aianagenwnt 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 White Bear First Nations has enacted the White Bear First Nations Property Assessment and Taxation By—/mt. 1997 which law have been deemed to be property taxation laws made under the First Nit/ions Fiscal and StaiLvIlcal Management Act; pursuant to section 145 of that Act; C. Section 10 of the First Nation.c Fiscal mid 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 rale 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 White Bear First Nations, at a duly convened meeting, enacts as follows: I. This Law may be cited as the White Bear First Nations Animal Rates Lai’. 2(111. 2. In this Law: Act” means the First Nations Fiscal mid Statistical Management Act. S.C. 2005. c.9. and the regulations made under that Act; “Assessment Law” means the IJ’hite Bear First Nations Properti’ Assessnient and Taxation By-lair. 1997; “First Nation” means the White Bear First Nations, 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 tinder a property taxation law: and “Taxation Law” means the White Bear First Nations Properiv .4ssessment and Taxation By-law. 1997. 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 for each property class established in the Assessment Law, 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 manageLnent 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
7 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 pan of this Law. 9. This Law comes into force and effect on the later of September 15. 2011 and the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 15” day of September, 2011. at White Bear First Nations, in the Province of Saskatchewan. QuoruLn of the Council is five (5) members. JJ -1’ S.r -, F f Brian Standingfèdy Councilor Larry .Toyea Councilor Annette Lonechild Councilor Milton Shepherd Cou cilor Thorfiá-Maie . :z... Cincilor Debbie Maxie Counci r Serain Sunkawaste Cou cilor Marie Standingready Councilor Clarence Nnkahoot /vL v. /ae42 Council iaijW 7 ouncilor IJ4 Pasap / I - 7 ya Litt ief Councilor Diette Kinistino
3 SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1000 OF ASSESSED VALUE Saskatchewan Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements Residential Multi-Unit Residential Seasonal Residential Commercial and Industrial 3.07% Elevators Railway Rights-of-Way and Pipeline 3.07%
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