CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.I-5 and amendments thereto, I certify that the attached copy of the Skowkale First Nation Property Taxation Amendment By-Law dated December 5, 1995 is a true copy of the said by-law.
Gai Ksonzyna Lands and Trust Services, a Superintendent as defined m Sect10n 2( 1) Indian Act RSC 1985
M1nistre des Affaires md,ennes et du Nord canad1en Ottawa, Canada K 1A OH4
I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Ind/an Act, the following by-law made by the Skowkale First Nation, In the Province of British Columbia, at a meeting held on the 5 th day of December 1995. Skowkale First Nation Property Taxation Amendment By-law Dated at Ottawa, Ontario this 7th day of March, 1996 • Canada
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SKOWKALE FIRST NATION PROPERTY T AXA TI ON BY-LAW • AMENDMENT 1-1995 INDEX PART 1 - INTERPRETATION 1. Short Title 2. Defimt10ns 3. Tense 4 By-law Remedial 5. Headings 6. Included Words 7. By-law Not Prejud1c1al to Abongmal Rights PART 2 - TAXABLE PROPERTY 8 Taxable Property 9. Exempt Property • 10 Power to Grant Add1t1onal Exemptions from Taxation 11. Power to Remit or Reduce Taxes on Ground of Poverty 12. Power to Reduce Taxes by Amount Equal to Provincial Home Ownership Grants PART 3 - LEVY OF TAXES 13 General Purposes 14. Local Improvements 15. Spec1t1c Local Improvements 16. Assessable Frontage 17. Hospital and School Purposes 18. Utility Service Charges 19 Local Government Service Charges 20. Calculat10n of Taxes Payable PART 4 - TAXATION ROLL AND NOTICES 21. Preparation of Taxation Roll 22. Amendment of Taxation Roll 23. Taxation Roll Particulars 10195 I - 1 0
Property Taxation By-law Skowkale First Nation Amendment I - 1995 • 24 . Taxation Roll Open to Public 25 Taxation Roll Property of the First Nation 26. Preparation of Taxation Notice 27 Particulars of Taxation Notice 28 Taxation Notice Constitutes Demand for Taxes 29 Request for Copy of Statement of Taxes Paid or Delinquent Taxes
PART 5 - ADMINISTRATION 30 Collector 31 Duties of the Collector 32 Provincial Authonty 33. Other Admm1strattve Employees PART 6 - LIABILITY FOR T AXA TIO N 34 Interest Holder Liable to Pay Taxes 35. Persons Deemed to be Interest Holders • 36 Liability of Occupier 37. Joint Liability 38 Apportionment of Taxes 39. Onus of Proof 40 Duty of Person Liable for Payment of Taxes to Keep Records 41 Taxes Due even if an Appeal Commenced 42 Procedural Irregulant1es PART 7 - PAYMENT OF TAXES 43. Date for Payment of Taxes 44 Instalment Payments 45 Place and Manner of Payment 46. Penalties on Delinquent Taxes 47 Refund of Taxes Wrongfully Assessed 48. Interest on Prepaid Taxes 49 Apphcat10n of Payments Received 50 Tax Receipts 51. Taxat10n Fund and Expenditures • /0/95 I - 2 0
Property Taxation By-law Skowkale First Nation Amendment 1 - 1995 • PART 8 - RECOVERY OF TAXES 52. Recovery of Taxes by Action m Court 53. Notice Before Takmg Proceedings 54 Lien for Taxes 55. Effect of Sale of Property Subject to Lien 56. Delinquent Taxes Constitute First Charge 57. Right of Tenant to Deduct Taxes from Rent 58. Forfeiture of Property 59. Removal of Structures and Improvements and Absconding Tax Debtors 60. Discontmuance of Services 61. Power to Prohibit Timber Cuttmg 62 Exercise ot Powers for Recovery of Taxes PART 9 - GENERAL PROVISIONS 63 Confidentiality 64. Delivery of Notices 65. Date m Force • 66 Severab1hty 67 Extension of Time 68. Revocation • 10195 I - 3 0
SKOWKALE FIRST NATION PROPERTY TAXATION BY-LAW AMENDMENT 1995 • WHEREAS pursuant to section 83( l )(a) of the Indian Act the Council of a band may make by-laws for the purpose of taxat10n for local purposes of land or interests in land, including rights to occupy, possess or use land in a reserve,
AND WHEREAS the Council of the Skowkale First Nation (also known as Skowkale Indian Band) deems tt advisable and in the best interests of the First Nation to make a by-law for the purpose of taxation for local purposes;
BE IT HEREBY RESOLVED that the Chief and Council of the Skow kale First Nation enacts the following By-law pursuant to section 83(l)(a) of the Indian Act for the purpose of taxation for local purposes of land or interests m land including rights to occupy, possess or use land
PART 1 - INTERPRETATION SHORT TITLE • 1.1 This By-law may be cited as the Taxation By-law . DEFINITIONS 2 1 In this By-law: "Act" means the Indian Act, RS C. 1985, c I-5 and any amendments thereto;
"assessment" means a valuation of land, an interest in land or improvement for taxation purposes;
"Assessment By- means the Skowkale First Nauon Property law" Assessment By-law dated 20 October 1995, and any amendments thereto;
"assessment means the land situated w1thm the boundaries of area" Skowkale Reserve Number 10 and Skowkale Reserve Number 11;
"Certificate of means a certificate issued by the Mirnster of Indian Occupation" Affairs and Northern Development under sect10n • 20(5) of the Act to a member of a band as evidence of the band member's right to occupy the land on a 10/95 - 1 -0
Property Taxatwn By-law Amendment 1-1995 Skowkale Ftrst Nation • reserve that is described in the certificate; "Certificate of means a certificate issued by the Minister of Indian Possession" Affairs and Northern Development under section 20(2) of the Act to a member of a band as evidence of that band member's right to lawful possession of the land on a reserve that is described m the certificate;
"Chief and means the Chief and Council of the First Nation Council" selected in accordance with section 74 of the Act; "Collector" means the person appointed or engaged by the Chief and Council to carry out the purposes of this By-law, mcludmg the collection of taxes levied under this By-law,
"delinquent means taxes which are due and payable and unpaid taxes" on or after July 15 of the taxation year m which they were first levied, • "Expenditure means the Skowkale First Nation Budget and By-law" Expenditure By-law dated 20 October 1995, and any amendments thereto, "First Nation" means the Skowkale First Nation, also known as the Skowkale Indian Band which is a band as defmed in section 2( 1) of the Act;
"First Nation means a resolution passed by a maJority of a quorum Resolution" of the councillors of the First Nation present at a duly convened meetmg of Chief and Council,
"forest land" means land which has as its highest and best use the growmg and harvesting of trees but does not include a farm,
"head assessor" means the person appomted by the Chief and Council pursuant to section 8 1 of the Assessment By-law,
"Home Owner means the Home Owner Grant Act, R.S.B C 1979, Grant Act" c. 52 and any amendments thereto; • "improvement" means improvement as defined m the Assessment By-law, /0195 - 2 -0
Properry Ta.tatw11 By-law Amendment 1-1995 SJ..ow/..ale First Nation • - "Indian Lands means the registry established by the Department of Registry" Indian Affairs and Northern Development to record reserve lands, and transactions affecting such lands and interest in land;
"Indian Self- means the lndwn Self-Government Enabling Act, Government R.S.B.C. 1990, c. 52 and any amendments thereto; Enabling Act"
"industrial means industrial improvement as defined in the improvement" Assessment By-law, "industrial means industrial improvement, cost of as defined in improvement the Assessment By-law; cost of"
"interest holder" means a person who holds land, an interest in land or improvements situated thereon under a Certificate of Possession, Certificate of Occupation, lease, sublease, permit or licence entered into or granted in accordance with the Act and includes a trustee of • such land, interest in land or improvement; "interest in means an estate or interest m land, and for the land" purposes of this By-law includes an interest in land held under a Certificate of Possession, Certificate of Occupation, Notice of Entitlement, lease, sublease, permit or licence entered mto or granted in accordance with the Act and an interest in land taken for public purposes under section 35 of the Act,
"land" means any parcel of land, including land covered by water, sand or gravel and quarries but does not include coal or other minerals;
"landlord" includes a lessee or sublessee of land, an interest in land or an improvement where that person leases the whole or part of his or her leasehold,
"local includes, but 1s not limited to local improvements, government capital works, police protection, fire protection and services" the provision of any other services normally found in organized communities; • 10/95 - 3 -0
• "local means any of the following works or combinat10n of improvement" them· (1)
(ii) constructing a sidewalk, foot crossing, curbing, bridge, culvert or embankment forming part of a street or storm drainage;
(m) making, deepening, enlarging or lengthening a common sewer or water system,
(iv) making sewer or water service connections to the street line on land abutting the main,
(v) • (v1) "Minister" means the M1mster of Indian Affairs and Northern Development,
"Minister of means the Minister of Native Affairs of the Province Native Affairs" of Bnt1sh Columbia as defined m the Indian Self-Government Enablmg Act;
"manufactured means any structure, whether or not ordinanly home" equipped with wheels, that is designed, constructed or manufactured to be moved from one place to another by being towed or earned, and to provide·
(i) (ii) (iii) • (1v) 10195 0
Property Taxatwn By-law Amendment 1-1995 S!..owkale First Nation opening, widening, straightening, extending, grading, levelling, diverting, or paving a street;
constructing a conduit for wires or pipes along or under a street, and reconstructing, replacing or repamng any of the works mentioned or any other related works,
a dwelling house or premises, a business office or premises; accommodation for any purpose other than those referred to subsections (i) and (1i); shelter for machinery or other equipment, - 4 -
Property Taxatwn By-law Amendment I• I 995 Skowkale First Nation • or (v) storage, workshop, repair, construct10n or manufactunng facilities,
"Notice of means a notice recorded in the Reserve Land Register Entitlement" acknowledging that a member of a band is in actual occupation of the land on a reserve that 1s described in the notice,
"occupier" means a person who is actual possession of land w1thm the assessment area or who simply occupies the land,
"parcel" means a lot, block, or other area in which land withm the assessment area is held or into which land within the assessment area is subdivided, but does not mclude a highway,
"person" m add1t1on to its ordmary meanmg mcludes a partnership, association, company, society or body • corporate, and the agent and trustee of a person; "pollution means sewage treatment plants, manure storage control fac1ltt1es, effluent reservotrs, effluent lagoons, installation" deodonzmg equipment and dust and particulate matter elimmators;
"prime rate" means the vanable interest rate per year declared by the Bank of Montreal from time to time to be its pnme rate for Canadian dollar loans made by the Bank of Canada,
"provincial means authority" (1)
(ti) • (iii) 10/95 0
a mumcipahty, a regional district or an improvement district as defined in the Municipal Act, R.S.B.C. 1979, c. 290 and any amendments thereto,
the Surveyor of Taxes as defined m the Taxation (Rural Area) Act, RS.BC. 1979, c. 400 and any amendments thereto; any other local or provincial public - 5 -
• "Rates By-law" means the Skowkale First Nat10n Rates By-law dated 20 October, 1995 and any amendments thereto;
"reserve" means reserve as defined in the Act; "Reserve means the land register maintained by the Department General of Indian Affairs and Northern Development pursuant Register" to section 55 of the Act; "Reserve Land means the land register mamtamed by the Department Register" of Indian Affairs and Northern Development pursuant to section 21 of the Act;
"specific local means a local improvement benef1ttmg specific improvement" parcels of land within the assessment area; "Sto:lo Taxation means the admm1strative office of the Taxation • Centre" Authority which 1s situated at 7201 Vedder Road, Sardis, BC , "tax debtor" means any person with outstandmg obhgat10ns to pay delmquent taxes,
"Taxation means the Chief and Council of the Skowkale F1rst Authority" Nation, "taxation fund" means the taxation fund as defined m the Expenditure By-law,
"taxation year" means the period commencing on January 1 of any year and ending on December 31 of the same year;
"taxes" means all taxes levied under this By-law together with all penalties, mterest, costs or other amounts payable,
"tenant" includes a sublessee of land, an mterest in land or an improvement, and • "utility services" means services provided by the F1rst Nation or contracted for by the First Nation and without /0195 - 6 -0
Property Taxatwn By-law Amendment 1-1995 Skowl..ale First Nation authority that is authorized under an enactment to levy real property taxes or to receive revenue from real property taxes;
Property Taxation By-law AmendmenJ 1-1995 Skowkale First Nation
limitmg the generality of the foregoing, includes the supply of water, sewer disposal services and garbage collection and disposal services and any other services normally found in organized communities
TENSE 3.1 Where a provision in this By-law is expressed in the present tense, the provision applies to the ctrcumstances as they arise.
BY-LAW REMEDIAL 4 1 This By-law shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects
HEADINGS 5 1 The headmgs contained m this By-law are inserted for convenience of reference only and form no part of this By-law. • INCLUDED \VORDS 6 1 Whenever the singular or masculine 1s used m this By-law, the same shall be construed as meaning the plural or feminine. BY-LAW NOT PREJUDICIAL TO ABORIGINAL RIGHTS 7 1 Nothing in this By-law. its admmistrat1on or the exercise of any powers thereunder shall be interpreted as having any adverse impact on the aboriginal rights, titles or interests of the Ftrst Nation or any member of the First Nation.
PART 2 - TAXABLE PROPERTY TAXABLE PROPERTY 8.1 Except as provided m section 9 .1 of this By-law, all land, interests in land and improvements withm the assessment area are subject to taxation under this Bylaw
EXEMPT PROPERTY • 9 1 The following land, interests m land and improvements within the assessment area are exempt from taxation under this By-law: 10/95 - 7 -0
Property Taxation By-law Amendment 1-1995 Skowkale Ftrst Nation • 9.1 1 any land, interest in land or improvement owned, occupied,used or held by the First Nation or by a member of the First Nation for residential, educational, ceremomal, rehgious or community purposes;
9 1 2 any vacant and unoccupied land used or held by the First Nation, provided that such land has not been surrendered or designated for leasmg purposes pursuant to sections 37 to 40 of the Act or otherwise;
9 1.3 any land or mterest in land occupied by, held by, allotted to or in the lawful possession of a member of the First Nation under a Certificate of Possession, Certificate of Occupation or Notice of Entitlement, provided that such land or mterest m land has not been leased or subleased pursuant to section 58 of the Act or otherwise,
9 1 4 a burial ground or cemetery to the extent that it is actually used for bunal purposes; and
9 1 5 manufactured homes • (1)
(11) which are held in storage or which form part of the mventory of a manufacturer or dealer; or
(111) licensed and equipped to travel on a public highway, occupied by a genuine tourist, and situated w1thm a mobile home park or manufactured home park for a period of less than sixty (60) days.
9.1.6 any land, mterest in land, improvement or any combmation thereof held by a corporation whose shares are held exclusively and beneficially by members of the First Nation, and notwithstanding the foregoing, and for greater certainty, if a corporation's shares are held, m whole or m part, by a member of the First Nation in • trust for any person who is not a member of the First Nation then the land, mterest m land, improvement or 10195 - 8 -0
owned, occupied used or held by the Ftrst Nation or by a member of the First Nation for residential, educational, reltgious or commumty purposes,
Propeny Ta:catwn By-law Amendment 1-1995 S/..owkale First Nauon • any combmation thereof owned or held by such corporation is not exempt from taxation pursuant to this subsection, 9 1 7 pollution control mstallations; 9.1 8 any improvement adapted or designed and exclusively used for the purpose of abatmg pollution by controlling waste substances, but not including improvements used for the purpose of converting or treating waste substances with a view to producing from them any commercial or useful product, provided that where an improvement exempted under this subsection 1s not exclusively used to abate pollution in the manner referred to m this subsection, but is primarily so used, the head assessor may determme the portion of the assessed value of the improvement attnbutable to that abatement, and that portion 1s exempt
92 Where land, an improvement or any combination thereof 1s exempt from taxation under this By-law, that does not affect the liab1Iity to taxation of any • other mterest m the same land. interest in land, improvement or any comb111at1on thereof 9 3 An exemption only applies to that portion of land, mterest m land, improvement or any combmation thereof which is used for the purpose for which the exemption was granted or which is occupied by, held by, or m the lawful possession of an interest holder or occupier exempted from taxat10n under section 9 1
9 4 Where an exemption applies to a portion of an improvement, it applies, m the same proportion to the land that 1s necessary as the site for the improvement.
9.5 Notwithstanding section 9.1, all land, interests in land, improvements or any combination thereof are subject to local government service charges and utility service charges.
POWER TO GRANT ADDITIONAL EXEMPTIONS FROM TAXATION 10 1 Where the Taxation Authority determme that it is in the best interests of the First Nation to do so, the Taxation Authority may, for the purpose of providing economic mcent1ves to develop lands withm the assessment area, exempt any person from the payment of taxes levied under this By-law • 10/95 - 9 -0
Propeny Taxation By-law Amendment 1-1995 Sl.owkale First Nauon • 10.2 No exemption from the payment of taxes granted by the Taxation Authority under section 10.1 of this By-law shall be for a period greater than five consecutive taxation years commencing from the date the exemption was granted by the Taxation Authority
POWER TO REMIT OR REDUCE TAXES ON GROUND OF POVERTY 11 1 At any tune after the sending of taxation notices for a taxation year, where the Taxation Authority receives a pet1t10n from an interest holder or occupier declaring that the interest holder or occupier 1s unable to pay the taxes levied against that interest holder or occupier's land, interest in land, improvement or any combination thereof due to sickness or extreme poverty, the Taxation Authority may reJect the pet1t1on or, by First Nation Resolution, authorize the Collector to remit, reduce or delay the date for payment of the taxes payable by the interest holder or occupier, as the case may be.
11 2 Where the Collector delays the due date of payment of taxes pursuant to section 11.1, the Taxation Authonty may, where it considers it appropriate as a condition of authonzing such delay require the interest holder or occupier, as the case may be to: • 11 2 1 pay interest on the delmquent taxes at such rate as the Taxation Authority deems appropnate, or 11 2 2 provide secunty for payment of the delinquent taxes that the Taxation Authonty deems appropriate.
POWER TO REDUCE TAXES BY AMOUNT EQUAL TO PROVINCIAL HOME OWNERSHIP GRANTS
12 1 Where the Taxation Authonty has received money from the Minister of Native Affa1rs under section 14 of the lndwn Self-Government Enabling Act as a grant-in-lieu of benefits that are payable under the Home Owner Grant Act, the Taxation Authonty may, by Ftrst Nation Resolution, authonze the Collector to reduce the taxes payable by an interest holder or occupier, as the case may be, for a taxation year by an amount equal to or less than the amount by which the interest holder or occupier would be entitled to have his or her tax indebtedness for the year reduced pursuant to the Home Owner Grant Act rf the mterest holder or occupier's land, interest in land, improvement or any combination thereof was not located in or part of a reserve, but rather was located within a mumcipahty and subject to taxation by the municipality . •
10195 - 10 -0
Propeny Taxatwn By-law Amendment 1-/995 Sfow/..ale First Nation • PART 3 - LEVY OF TAXES GENERAL TAXES 13 .1 Except as otherwise provided in this By-law, the Taxation Authority shall levy taxes agamst each parcel of land, interest in land and improvement within the assessment area for all general purposes of the Ftrst Nation, including but not limited to providing for expenses reasonably incurred by the First Nation m prepanng, admm1stering, enforcing and defending this By-law, the Taxation By-law, the Expenditure By-law and the Rates By-law.
13. 2 The amount of taxes levied under section 13 1 shall be determined m accordance with the rates set out m the Rates By-law
LOCAL IMPROVEMENTS 14 1 Where, m the opm1on of the Taxation Authority, the construct10n of a local improvement benefits a region at large directly or mdtrectly:
14 1 1 the Taxation Authority may define the region, and 1t shall be deemed to be benefitted by construction of the local improvement, • and 14 l 2 the habtlity of a person to pay the local tmprovement tax shall not be greater m relat10nsh1p to the total amount sought to be raised by the local improvement tax than the amount of tax that he or she 1s liable to pay under section 13 1 bears in relat10nship to the total amount payable under section 13 1 m respect of the region
SPECIFIC LOCAL IMPROVEMENTS 15 .1 SubJect to section 15. 2 any person may petition the Taxation Authority for a specific local improvement and the Taxation Authority may, on its own imtiative, or on receiving a pet1t1on from any person requesting it to do so, levy a specific local improvement tax
15 2 No spec1f1c local improvement tax may be levied by the Taxat10n Authority unless and until.
15.2.1 the Collector sends a notice to each interest holder or occupier whose land or interest in land wtll be subject to the proposed specific local improvement tax setting out the particulars of the proposed specific local improvement; • 10195 - 11 -0
Propeny Taxarwn By-law Amendment 1-1995 SJ..owkale Ftrst Na/ton • 15.2.2 within thirty (30) days of receiving a notice under subsection 15.2 1 each interest holder or occupier whose land or interest in land will be subject to the proposed spec1f1c local improvement tax informs the Collector of his or her approval or reJection of the proposed spec1f1c local improvement tax;
15.2.3 a majority of interest holders or occupiers whose land or interests in land will be subject to the proposed specific local improvement tax have signified their approval of the proposed specific local improvement tax, provided that the total value of the lands or interests in land held by such interest holders or occupiers is equal to or greater than fifty percent (50%) of the total value of all lands and interests in lands which will be subJect to the proposed specific local improvement tax.
15 3 An interest holder or occupier who has failed to inform the Collector of his or her approval or rejection of a proposed spec1f1c local improvement tax shall be deemed to have approved the improvement
15 4 Where a specific local improvement tax has been approved under sect10n 15 2 of this By-law, the Taxation Authonty may, in its discretion, levy a specific • local improvement tax on those parcels of land or interests in land which will dtrectly benefit from the specific local improvement and the amount of such specific local improvement tax levied under this section shall be determined in accordance with the rates set out in the Rates By-law ASSESSABLE FRONTAGE 16 1 The Taxation Authonty may levy a local improvement tax partly under sectton 14.1 and partly under section 15 1 where 1t considers 1t appropriate to do so
16 2 The amount payable in respect of a levy under section 14.1 and 15 1 shall be determmed:
16 2.1 in the case of a specific local improvement tax that benefits only land or an interest in land that abuts upon or is deemed to abut upon the improvement under section 15.1, by applying a lump-sum parcel tax or applying the tax rate to the assessable frontage of the land or interest in land that abuts upon or ts deemed to abut upon the improvement;
16 2.2 m the case of a local improvement that benefits a region under section 14.1, by applying the tax rate to the taxable value of taxable • land or interest in land m the region 10195 - 12 -0
Property Taxatwn By-law Amendment 1-1995 SJ..owkale First Natton • 16 3 No local improvement tax shall be levied under this section on the basis of assessable frontage unless the assessable frontage of each parcel of land or interest in land upon which the tax 1s to be levied is shown in the most recently authenticated assessment roll that applies to the land or interest in
land.
HOSPITAL AND SCHOOL PURPOSES 17 .1 In addition to the other taxes levied under this Part, the Taxation Authority may. where 1t considers it to be appropnate, levy taxes against each parcel of land or interest in land within the assessment area for hospital and school purposes and the amount of such taxes levied under this section shall be determined in accordance with the rates set out in the Rates By-law
UTILITY SERVICE CHARGES 18.1 Where utility services are provided by the Taxation Authonty, the Taxation Authority may, m its discretion, charge the interest holder or occupier of each parcel of land, interest m land or improvement within the assessment area a fee for providing such utility services, which fee shall be as determined in accordance with the fee schedules set out m the Rates By-law • LOCAL GOVERNMENT SERVICE CHARGES 19 1 Where local government services are provided by the Taxation Authority, the Taxation Authonty may charge the interest holder or occupier of each parcel of land, interest in land or improvement within the assessment area a fee for prov1dmg such local government services, which fee shall determined in accordance with the fee schedules set out in the Rates By-law
CALCULATION OF TAXES PAYABLE 20.1 Taxes levied under this By-law, except as otherwise provided, shall be calculated by the Collector and levied by the Taxation Authority in accordance with section 4 1 of the Rates By-law
PART 4 - TAXATION ROLL AND NOTICES PREPARATION OF TAXATION ROLL 21.1 On certification and authentication of the assessment roll by the Court of Rev1s1on under the Assessment By-law, the Collector shall forthwith prepare a • taxation roll in which shall be entered each parcel of land, interest in land and any improvements situated thereon within the assessment that is contained in /0/95 - 13 -0
Propeny Taxatwn By-law Amendment 1-1995 Skowl..ale First Natwn • the assessment roll that is subject to taxation under this By-law. AMENDMENT OF TAXATION ROLL 22 l The taxation roll shall be amended from time to time as required to incorporate any changes or amendments made to the assessment roll under the provis10ns of the Assessment By-law
TAXATION ROLL PARTICULARS 23 l The taxation roll shall contain the following particulars: 23.1.1 the name and last known address of the interest holder or occupier of any land, interest land or improvement that 1s liable to taxation under this By-law.
23 1 2 where possible, a legal descnpt1on and otherwise a short description of any land, interest in land and improvement that is liable to taxation under this By-law.
23 1 3 a statement indicating whether the land. interest in land or • nnprovement or any portion thereof 1s exempt from taxation under section 9 1 of this By-law, 23 1.4 the assessed value of each parcel of land, interest m land or improvement that 1s hable to taxation under this By-law;
23 1 5 the total assessed value of all parcels of land, interests m land and improvements thereon that are liable to taxation under this By-law,
23.1 6 the type and number of mterests m land affecting each parcel of land;
23 1.7 the tax rate apphcable to each parcel of land, interest in land and improvements thereon that are liable to taxation under this By-law,
23.1 8 the amount of taxes levied agamst each parcel of land, interest m land and improvements thereon for the taxation year;
23.1.9 the amount of local improvement taxes levied against interest holders and occupiers for the taxation year;
23 .1.10 the amount of specific local improvement taxes, if any, levied • against interest holders and occupiers for the taxation year; 10195 - 14 -0
Propeny Ta;;atwn By-law Amendment 1-1995 Skowka/e First Nallon • 23 l 11 the amount of school taxes levied against interest holders and occupiers for the taxation year; 23. 1.12 the amount of hospital taxes levied against interest holders and occupiers for the taxation year;
23 1 13 the amount charged to mterest holders and occupiers for the provision of utility services for the taxation year;
23 1 14 the amount charged to mterest holders and occupiers for the provision of local government services for the taxation year,
23. l 15 interest and penalties, 1f any, added to delinquent taxes for each parcel of land, interest m land and improvements thereon w1thm the assessment area,
23 1 16 where apphcable, a statement that an interest holder or occupier has been exempted from liab1hty to pay taxes levied under this By-law by the Taxation Authority under section 10 1 of this By-law;
23 1 17 where applicable, a statement that taxes have been remitted or the • tax hab1hty of an mterest holder or occupier has been reduced or delayed under section 11 1 of this By-law, and the amount of such remittance or reduction or the new date on which the taxes will be due and payable; 23 1 18 where apphcable, a statement that an mterest holder or occupier has been perrmtted by the Taxation Authority under section 44 .1 of this By-law to pay any taxes due and payable under this By-law by mstalment payments;
23 1 19 such other mformat1on not mconsistent with this By-law or as may be prescnbed by the Taxat10n Authority.
TAXATION ROLL OPEN TO PUBLIC 24.1 The taxation roll shall be placed in the office of the Sto· Lo Taxation Centre, or such other place as the Taxation Authority may direct and the taxation roll shall be open to mspectton by the pubhc during regular business hours
TAXATION ROLL PROPERTY OF THE FIRST NATION 25.1 The taxation roll is the property of the First Nation • 10/95 - 15 -0
Property Taxatwn By-law AmendmenJ 1-1995 Skowkale First Natwn • PREPARATION OF TAXATION NOTICE 26 1 On or before the 15th day of June of each year, the Collector shall complete and send by matl or otherwise, a taxation notice to each person named on the taxation roll who 1s an interest holder or occupier of land, an interest in land, an improvement or any combination thereof that is liable to taxation under this By-law
26.2 The taxation notice shall be mailed to the last known address of the interest holder or occupier of the land, an mterest in land, an improvement, or any combination thereof referred to in the taxation notice.
26.3 Where the Collector mails a taxation notice to an interest holder or occupier, the Collector shall enter the date of mailing on the taxation roll and entry of the date of mailing on the taxation roll is pnma facie proof of the mailing of the taxation notice on the date spec1f1ed on the taxation roll
26.4 Where land, an mterest m land, an improvement or any combination thereof 1s wholly exempt from taxation under this By-law, the Collector need not send by matl or otherwise a taxation notice to the interest holder, occupier or any other person named on the taxation roll • PARTICULARS OF TAXATION NOTICE 27 1 A taxation notice shall contain, m addition to the particulars set out in sect10n 23 1 of this By-law, a statement of the date or dates upon which taxes are due and payable and the date on which mterest and penalties for non-payment of taxes will be added to taxes payable under this By-law and a statement that 1f the interest holder or occupier fails to pay all taxes for which he or she 1s hable when they fall due and payable, the Taxation Authority may take enforcement proceedings under this By-law or in a court of competent junsdictton
27 2 Any two or more parcels of land that are treated as one parcel of land for assessment purposes, may be included m one taxation notice, and any such notice shall be deemed to be sufficient 1f 1t identifies a parcel as a block, or parts of a block, or as a senes of lots, without giving the full description of the parcel as it appears on the taxation roll.
27 .3 Parcels of land or interests in land to which differing tax rates apply shall be separately 1tem1zed in each taxation notice •
J0/95 - 16 -0
Property Taxation By-law Amendment 1-1995 Skowkale Ftrst Nation • TAXATION NOTICE CONSTITUTES DEMAND FOR TAXES 28.1 Where the Collector sends a taxation notice to an interest holder or occupier by mall or otherwise, the sending of the taxation notice constitutes a statement and demand for payment of the taxes and other amounts set out in the taxation notice.
REQUEST FOR COPY OF STATEMENT OF TAXES PAID OR DELINQUENT TAXES
29.1 Any interest holder or occupier of land, an interest in land or an improvement may, at any time, request the Collector to provide the interest holder or occupier with a wntten statement itemizing the taxes due and payable, inclusive of any penalties and interest added thereto, in respect of such land, interest m land or improvement or a written statement that no taxes, penalties or interest is outstanding. as the case may be
29.2 Where an interest holder or occupier requests the Collector to provide a written statement m respect of the taxes due and payable inclusive of any penalties and interest paid or outstanding under section 29 .1, except as provided m section 29 3, the Collector shall charge the mterest holder or • occupier a fee of $10 00 for each written statement prepared by the Collector 29.3 Where five (5) or more wntten statements are prepared by the Collector for an interest holder or occupier under section 29 .1, the Collector shall charge the interest holder or occupier $45 00 per hour for each hour or portion thereof that 1t takes to prepare the written statements
PART 5 - ADMINISTRATION COLLECTOR 30 1 The Taxation Authonty shall appoint a Collector to carry out the purposes of this By-law.
DUTIES OF THE COLLECTOR 31.1 The Collector appointed under this By-law shall: 31.1 1 perform the duties required of the Collector under this By-law and any other by-law enacted by the First Nation relating to the assessment or taxation of land, interests in land or improvements • within the assessment area; 10/95 - 17 -0
Propeny Taxarwn By-law Amendmefll 1-1995 S/..owt..ale First Na/Ion • 31.1.2 supervise and direct the work of all other officers and employees appointed or engaged pursuant to this By-law; and 31.1.3 perform such other duties as may be required to effectively implement and administer this By-law and other by-laws of the First Nation when so dtrected by the Taxation Authority.
31 2 The Collector may assign all or part of the duties assigned to the Collector under this By-law to other officers and employees appointed or engaged under this By-law
31. 3 The Collector shall obey the rules, orders and directions of the Taxation Authority which are issued pursuant to this By-law or any other by-law of the First Nation which relatmg to the assessment and taxation of land, mterests m land or improvements for local purposes
PROVINCIAL AUTHORITY 32.1 The Taxation Authonty may contract with any provmc1al authority to carry out the purposes of all or part of this By-law • OTHER ADMINISTRATIVE EMPLOYEES 33.1 The Taxat10n Authonty, or, if tax collection services are provided by a provincial authority, the provincial authority may engage the services of any other officers or employees as are considered necessary to carry out the purposes of this By-law
PART 6 - LIABILITY FOR TAXATION INTEREST HOLDER LIABLE TO PAY TAXES 34.1 Except as otherwise provided m this By-law and the Assessment By-law, the interest holder of land, an interest m land, or an improvement within the assessment area that is liable to taxation under this By-law shall be personally liable to pay all taxes accrued and unpaid throughout the penod during which the interest holder held the relevant interest, inclusive of any interest, penalties, costs and other amounts added thereto, levied against such land, interest m land or improvement and such personal liabihty is not extmgmshed only because the person is no longer an interest holder of that land, interest m land or improvement . • /0195 - 18 -0
Property Taxanon By-law Amendment 1-1995 Skowkale First Nation • PERSONS DEEMED TO BE INTEREST HOLDERS 35 .1 For the purposes of this By-law, where a person is named on an assessment roll as the interest holder of land or an interest in land within the assessment area, that person shall be deemed, m the absence of evidence to the contrary, to be the interest holder of that land or interest in land.
35.2 For the purposes of this By-law, the name of the interest holder of land or interest in land within the assessment area shall, in the absence of evidence to the contrary, be deemed to be the mterest holder of any improvements situated thereon.
35 3 Where the name of the interest holder of land, an interest m land or an improvement within the assessment area cannot be determined from the assessment roll, the occupier such land, interest in land or improvement shall, in the absence of evidence to the contrary. be deemed to be the mterest holder of that land, interest m land or improvement for the purposes of this By-law
LIABILITY OF OCCUPIER 36 1 Where a parcel of land, an mterest m land or an improvement within the • assessment area is occupied by a person who is not the owner or interest holder of that land, interest m land or improvement, the occupier is liable to pay all taxes levied agamst such land, mterest in land or improvement under this By-law so long as he or she 1s an occupier of the land, interest m land or improvement
36 2 Amounts payable to the Taxation Authority for the provision of utility services and local government services may be recovered from an interest holder or occupier of land, mterest in land or improvement within the assessment area m the same manner as other taxes payable under this By-law
JOINT LIABILITY 37 1 Where two or more persons are liable to taxation under this By-law in respect of the same land, interest m land or improvement within the assessment area, those persons are jointly and severally liable to pay any taxes levied against such land, mterest in land or improvement in a taxation year
APPORTIONMENT OF TAXES 38 1 On receipt of a certificate from the head assessor that a parcel of land or an • interest in land for which taxes are due and payable has been subdivided by a plan of subdivision, leased, subleased or an interest in such land or interest in 10/95 - 19 -0
• land has otherwise been transferred to another person, the Collector may, where he considers it to be appropriate, apportion the taxes payable in respect of such land or interest in land and any improvements situated thereon between
38.1 1 the separate parts of the subd1v1ded parcel shown on the plan, 38 1.2 the lessor and lessee; 38 1.3 the lessee and any sublessee, or 38 1.4 the transferor and transferee, as the case may be, and receive payment of the taxes so apportioned for part of the subdivided parcel or for the part of the other parcel so transferred, and leave the remainder of the subdivided parcel or other parcel chargeable with the remamder of the taxes due
ONUS OF PROOF 39.1 The onus of estabhshmg that a person 1s not an interest holder or occupier of • land, an mterest in land or improvement within the assessment area lies on the person d1scla1ming that he or she 1s the mterest holder or occupier of such land, interest m land or improvement DUTY OF PERSON LIABLE FOR PAYMENT OF TAXES TO KEEP RECORDS
40 1 Every person hable for payment of taxes levied under this By-law shall keep accurate books of account and records
TAXES DUE EVEN IF AN APPEAL COMMENCED 41.1 The due date for taxes levied under this By-law and the liability of an interest holder, occupier or tax debtor to pay such taxes, inclusive of any interest and penalties added thereto, shall not be affected by the giving of a notice of complamt or appeal by a person under the Assessment By-law or a delay m hearmg the complamt or appeal.
41. 2 In the event that the assessment of or addition of any penalties or interest to taxes payable under this By-law are set aside or reduced on appeal, the Taxation Authority shall refund the amount or excess amount of taxes, mterest and penalties, if any, that have been paid or collected . • 10/95 - 20 -0
Property Taxatwn By-law Amendment 1-1995 Skowkale First Nation
Propeny Taxation By-law Amendment I -I 995 Skowkale First Nation • PROCEDURAL IRREGULARITIES 42.1 The liability of an interest holder, occupier or tax debtor to pay any taxes levied under this By-law, inclusive of any interest or penalties added thereto shall not be affected by any procedural irregularity or technical failure on the part of the Taxation Authority or Collector or any other person appointed or engaged under this By-law to carry out the purposes of all or part of this By-law.
PART 7 - PAYMENT OF TAXES DATE FOR PAYMENT OF TAXES 43.1 Taxes levied under this By-law shall be deemed to have been imposed on and from the first day of January of each taxation year and are due and payable on July 2 of the taxation year m which they are first levied
INSTALMENT PAYMENTS 44.1 The Taxation Authonty may, by First Nation Resolution, permit any interest • holder, occupier, tax debtor or any other person liable to pay taxes levied under this By-law to pay such taxes by instalment payments. PLACE AND MANNER OF PAYMENT 45 1 Taxes levied under this By-law are payable at the office of the Sto:Lo Taxation Centre and may be paid by cash, cheque. post office money order, postal note or express order
45 2 Payment tendered by cheque or other order shall be made to the "Skowkale Indian Band" and the tax shall be deemed not paid, even if receipt is given, until the amount of the cheque or order is actually received by the First Nation
PENALTIES ON DELINQUENT TAXES 46.1 On or after the first day that taxes levied become delinquent taxes, the Collector shall add to such delinquent taxes a one-time penalty equal to ten percent (10 %) of the taxes levied in that taxation year, exclusive of interest, penalties and costs.
46 2 The Collector shall add to any delinquent taxes, as an add1t1onal penalty, • interest at a rate of two percent (2 %) per month from January 1 of the taxat10n year immediately following the taxation year in which such delinquent taxes 10/95 - 21 -0
Property Taxatwn By-law Amendmenl 1-1995 Skowkale First Natwn • are first levied until the delinquent taxes are paid or recovered. REFUND OF TAXES WRONGFULLY ASSESSED 47 .1 Where, subsequent to preparation of the taxation roll, it is shown that land, an interest in land or an improvement recorded on the taxation roll were not liable to taxation for the year for which it was taxed, or have been taxed for more than the proper amount, the Collector shall, at the direction of the Taxation Authonty, remit or refund to the person liable for the delinquent taxes the amount of taxes shown to have been levied in excess of liability and may be refunded in whole or m part taxes due or accruing due.
INTEREST ON PREPAID TAXES 48.1 The Collector shall, and 1s hereby authorized to, receive on behalf of an interest holder or occupier deposits of money to be applied to taxes levied under this By-law.
48.2 Interest at the rate equal to the pnme rate plus one percent (1 %) shall be payable to an interest holder or occupier who deposits money pursuant to sect10n 48 1 . • APPLICATION OF PAYMENTS RECEIVED 49 1 Any payment or part payment received by the Collector m respect of any taxes payable under this By-law, mclusive of mterest and penalties, if any, added thereto. shall be applied and credited in the following order:
49 1.1 fll'st, against any delmquent taxes that remain unpaid; 49 1 2 second, against any accrued mterest and penalties added to delinquent taxes that remam unpaid;
49 1.3 third, against any reasonable costs charged to an interest holder, occupier or tax debtor in relation to the recovery of amounts payable under this By-law;
49.1 4 fourth, against any taxes levied in respect of the current taxation year,
49 1.5 fifth, agamst any local improvement taxes levied in respect of the current taxation year, and • 49 1.6 sixth, against any other taxes levied in respect of the current taxation year; J()/95 - 22 -0
Property Tcu:atton By-law Amendmenl 1-1995 Skow/...a/e Ftrst Nation • TAX RECEIPTS 50.1 On receipt of payment of taxes the Collector shall issue an official receipt to the mterest holder, occupier or tax debtor, and shall enter the number of the receipt on the taxation roll opposite the parcel of land, interest m land or improvement for which the taxes are paid.
TAXATION FUND AND EXPENDITURES 51.1 All taxes and other moneys raised under this By-law shall be deposited in the taxation fund.
51 2 No expenditure of moneys raised under this By-law and deposited into the taxation fund shall be made except m the manner provided for in the Expenditure By-law
PART 8 - RECOVERY OF TAXES RECOVERY OF TAXES BY ACTION IN COURT • 52.1 All taxes due and payable under this By-law are debts due to the First Nation and are recoverable as such by action m a court of competent Junsdiction or in any other manner provided m this By-law. 52.2 Each year, on or before January 31, the Collector shall prepare and submit to the Taxation Authority a hst containing the names of all persons who were tax debtors as of December 31 of the previous year
52.3 A copy of the part of the taxation roll which relates to the delinquent taxes which 1s cert1f1ed by the Collector as a true copy shall be pnma fac1e proof of the debt
52.4 The Collector shall take necessary and appropriate enforcement proceedings under this By-law
NOTICE BEFORE TAKING PROCEEDINGS 53 1 Before taking proceedmgs for the recovery of taxes under this By-law, the Collector shall give thirty (30) days written notice to the tax debtor of the intention of the Taxation Authonty to enforce payment.
53.2 For the purposes of section 53 1, the notice may be given by letter mailed to • the tax debtor's address as last known to the Collector, or by a general or special advertisement in a newspaper in general circulation in the Province of 10195 - 23 -0
• British Columbia . 53.3 Failure to give the notice required by this section does not affect the validity of proceedings taken for the recovery of taxes under this By-law.
LIEN FOR TAXES 54.1 Delinquent taxes form a hen and charge in favour of the First Nation on all parcels of land, interests in land and improvements subject to taxation under this By-law held, occupied or otherwise in the possession of the tax debtor.
54.2 The Collector may register a hen and charge in the appropriate Reserve Land Register or Reserve General Register, as the case may be.
54.3 When registered pursuant to section 54.2, every lien or charge created by section 54 1 has pnonty over every other lien, charge, encumbrance, security interest, claim, pnvilege of every person in respect of the parcel of land, interest in land or improvement which arises after the date of the lien or charge created by section 54 1
54 4 Notwithstanding sections 54 2 and 54 3, the lien or charge created by section • 54.1 and its pnonty 1s not lost or impaired by any neglect, omission or error of the Taxation Authonty, the Collector or any other agent or officer, or by takmg or failmg to take proceedings to recover the taxes due, or by tender or acceptance of partial payment of the taxes or by want of registration. 54 5 When all taxes levied against the tax debtor have been paid the Collector shall certify that the hens and charges registered against the parcels of land, interests in land and improvements held, occupied or otherwise in the possession of the tax debtor has been discharged and shall register such cert1ficat1on m the appropnate Reserve General Register or Reserve Lands Register, as the case may be. Such certification shall be sufficient proof of the payment of the taxes and the discharge of the lien and charge.
EFFECT OF SALE OF PROPERTY SUBJECT TO LIEN 55 1 No sale, assignment or transfer of possession in respect of any parcel of land, interest in land or nnprovement subject to a hen and charge created under section 54 1 shall affect the nght to take enforcement actions under this Part.
DELINQUENT TAXES CONSTITUTE FIRST CHARGE 56.1 Where there is a sale, assignment or transfer of possession in respect of any • parcel of land, interest in land or improvement subject to a lien and charge created under section 54 1, the amount of that lien and charge constitutes a 10195 - 24 -0
Property Taxation By-law Amendmenr 1-1995 Skowkale First Nation
• lien and charge on the proceeds of the sale, assignment or transfer of possession which takes pnority over all subsequent encumbrances. RIGHT OF TENANT TO DEDUCT TAXES FROM RENT
57 .1 Where there are delinquent taxes in respect of a parcel of land, interest in land or improvement occupied by a tenant whose landlord is a tax debtor, the Collector shall give thirty (30) days notice to the landlord that, the Collector may proceed with collection of rent under sections 57 .2 and 57 3.
57. 2 Where a landlord remains a tax debtor thirty (30) days after the Collector gives notice pursuant to section 57 1, the Collector may proceed by giving the tenant notice to pay to the First Nation the rent otherwise due and owing as it becomes due, and from time to time, until there are no delinquent taxes.
57 3 A tenant shall pay to the Fll'st Nation rent demanded under section 57 .2. 57 4 A tenant may deduct from rent payable to the landlord, any amounts paid by the tenant to the First Nation for the landlord's delinquent taxes
FORFEITURE OF PROPERTY • 58.1 Where a tax debtor owes delinquent taxes on December 31 of the year in which the taxes were first levied, the Collector shall give the tax debtor notice that the tax debtor has six (6) months from the date of mailing of the notice to pay the delinquent taxes, and that on default of payment, the taxed parcel of land, interest in land or improvement shall be absolutely forfeited to and vested in the First Nation clear of all liens and charges, encumbrances, security interests, claims, and pnv1leges of every person, or cancelled pursuant to sect10ns 58.4, subject to section 58.15,
58.2 Where there 1s a forfeiture to the First Nation, the Collector shall register the forfeiture in the appropriate Reserve Land Register or Reserve General Register, as the case may be.
58.3 The notice referred to in section 58.1 shall state 58 3 1 that the parcel of land, interest in land or improvement is subject to forfeiture under sections 58 1 and 58.4, or cancellation under section 58 15,
58 3.2 the amount of the delinquent taxes to the date of the notice, • 58 3.3 the date on which the parcel of land, interest in land or improvement forfeits; 10195 - 25 -0
Property Taxatwn By-law Amendment I- I 995 S/..owJ..o/e Ftrst Natcon
Propeny Taxatwn By-law Amendment 1-1995 S/..ow/..a/e First Nanon • 58 3.4 the right to prevent forfeiture by payment of the delinquent taxes; 58.3.5 subject to section 58 15, that on forfeiture the parcel of land, interest in land or improvement will vest m the First Nation clear of all liens and charges except those rights of way, easements or other such third party interests registered in the appropnate Reserve General Register or Reserve Lands Register, as the case may be; and
58 3 6 that if, for any reason, forfeiture does not occur, that interests of the tax debtor m the land, interest in land or improvement will be cancelled, subject to section 58 15.
58.4 Where the forfeiture of a parcel of land, an interest in land or an improvement of a tax debtor may not or does not occur by reason of the restrictions descnbed m section 58 15 or other operation of law, the interests of the tax debtor m the same parcel of land, interest m land or improvement shall be cancelled and the Collector shall register the cancellation m the appropnate the appropnate Reserve General Register or Reserve Lands Register, as the case may be • 58 5 The Collector shall offer for sale parcels of land, interests in land and improvements forfeited to the First Nation that may be lawfully transferred, subject to sect10n 58.15 58 6 The sale of a parcel of land, interest m land or improvement forfeited to the Taxat10n Authonty may be conducted
58.6 1 by public auction, or 58 6.2 where the Taxation Authonty deems it appropriate, by public tender.
58. 7 Where a sale 1s to be conducted by pubhc auction, the Collector shall post a notice of the sale on the land, interest in land or improvement to which the sale relates and publish a notice of sale m at least one newspaper of general circulation in Bntish Columbia for seven (7) days pnor to the sale.
58.8 Where a sale 1s to be conducted by public tender, the conditions of sale, method of publication or circulation, and acceptance of any offer shall be in the sole discretion of the Taxation Authonty.
58.9 The Taxation Authority may, m any sale, set an upset price equal to the • delinquent taxes, costs of the sale and a reasonable estimate of the accrued taxes for the current taxation year that are not yet due and payable but would 10/95 - 26 -0
Propeny Ta.wllon By-law Amendment 1-1995 Skowkale First Nation • be levied and due and payable for that taxation year, and the upset price shall be the lowest amount for which the land, interest in land or improvement may be sold. 58.10 Where there 1s no bid equal to or above the upset price, the First Nation may, at the discretion of the Taxation Authority, and subject to section 58 15, be deemed to be the purchaser.
58 11 Upon a sale, moneys received by the Collector in excess of the delinquent taxes and taxes, costs of the sale, a reasonable estimate of the accrued taxes for the current taxation year that are not yet due and payable but would be levied due and payable for that taxation year shall be paid without interest to the tax debtor.
58 11 1 Where the Collector 1s uncertain of the person entitled to the surplus, the Collector shall pay the surplus into court by way of interpleader action
58.12 If no upset pnce is set and the parcel of land, interest in land or improvement is sold for less than the amount of delmquent taxes, inclusive of costs, the debt for any deficiency 1s extinguished • 58.13 Where the First Nation is deemed to be the purchaser of the parcel of land, interest in land or improvement the Taxation Authority may, where it considers it to be appropnate, sell the parcel of land, interest in land or improvement to any person for not less than the upset price within mnety (90) days of the date of the deemed purchase Thereafter the Taxation Authority may deal with the parcel of land, interest in land or improvement as it sees fit in the name of the First Nation
58 14 The Taxat10n Authority 1s entitled to the quiet and peaceable possession of the parcel of land, interest in land or improvement forfeited, and for the purposes of obtaining such possession the Collector and any persons authorized by the Collector for the purpose are entitled to enter on the parcel of land, interest in land or nnprovement and take possession thereof for and in the name of the First Nation, and if in domg so resistance is encountered, an application may be made to a court of competent Jurisdiction for an order for the possession of the parcel of land, interest in land or improvement.
58.15 The Collector or the Taxation Authority shall obtain all required consents of the Minister or such other party as may be lawfully required under the Act or otherwise for a forfeiture, cancellation, sale or other disposition under this section prior to the forfeiture, cancellation, sale or disposition . • 10/95 - 27 -0
Property Taxation By-law Amendment 1-1995 SA.owl.ale First Nation • REMOVAL OF STRUCTURES AND IMPROVEMENTS AND ABSCONDING TAX DEBTORS 59 .1 As long as there are delinquent taxes, no person may remove any improvements over, on or in the taxed parcel of land or interest in land without the consent of the Taxation Authority.
59.2 No person shall acquire any proprietary interest or right man improvement removed in contravention of section 59 .1.
59.3 Notwithstandmg section 53, where the Taxation Authority considers it appropnate, 1t may authonze the Collector to commence enforcement proceedmgs set out m sections 57 and 58 or abridge or dispense with the time periods required therein, at any time when the Taxation Authority believes, on reasonable grounds, that the delinquent taxes will be uncollect1ble because of the actions or proposed actions of the tax debtor.
DISCONTINUANCE OF SERVICES 60 1 With the approval of the Taxation Authority, any utility services provided to any tax debtor may be d1scontmued • 60 2 The Collector shall give notice to a person thirty (30) days prior to discontmumg the services of that person pursuant to section 60 1 60 3 The notice referred to m section 60 2 shall include the date, time and place where the person so notified can appear before the Taxation Authority to show cause as to why the services should not be d1scontmued
60.4 Followmg the appearance under section 60.3 of a person before the Taxation Authonty, the Taxation Authority shall, in its absolute discretion, determme whether or not to d1scontmue the provision of any utility services
POWER TO PROHIBIT TIMBER CUTTING 61. 1 Where there are delinquent taxes in respect of forest land with timber on it, from which the timber is being cut or removed, the Collector may prohibit the cutting or removal of timber from that forest land until the delinquent taxes have been paid m full or otherwise recovered.
61 2 Before prohibiting the cuttmg or removal of timber from forest land within the assessment area under section 61 1, the Collector shall serve notice on the interest holder or occupier of such forest land and a copy of such notice shall • also be posted in a conspicuous pos1t1on on the forest land 10195 - 28 -0
Propeny Taxation By-law Amendment 1-1995 Skowkale First Nallon • EXERCISE OF POWERS FOR RECOVERY OF TAXES 62.1 Except as otherwise provided in this By-law, the powers conferred by this Part for recovery of taxes may be exercised separately, concurrently or cumulatively.
62.2 The Taxation Authonty may charge the person named ma taxation roll or an occupier of a parcel of land, mterest in land or improvement with all reasonable costs which are mcurred in the collection of all taxes, inclusive of interest, penalties or other costs payable under this By-law.
62 3 Neither the First Nation, the Taxation Authority, the Collector, nor any employee or agent of the First Nation, Collector or Taxation Authority shall be !table for any claims, losses, damages or expenses of any kind or nature whatsoever, of or to any mterest holder, occupier or any other person, or property whether real, personal or otherwise, ansmg directly or indirectly from any step or act taken pursuant to this Part.
PART 9 - GENERAL PROVISIONS • CONFIDENTIALITY 63 .1 A person who has custody of or control over information or records under this By-law shall not disclose the information or records to any other person except:
63 1 l m the course of admm1stering or enforcing this or any other By-law of the First Nation,
63 1 2 in court proceedmgs relatmg to this or any other By-law of the First Nation; or
63.1 3 under an agreement that: i)
it) • 10/95 0
1s between the First Nation and another first nation, another government, the British Columbia Assessment Authority or the British Columbia Municipal Finance Authonty, or
provides for the disclosure of information and records to and the exchange of similar information and records with that other first - 29 -
• 63 2 Section 63.1 does not apply in respect of a taxation roll. DELIVERY OF NOT[CES 64 1 Where any notice, notification, demand, statement or direction is required or permitted to be delivered, sent or given under this By-law, unless otherwise required or authorized, it shall be mailed by registered mail or delivered personally to.
64 1.1 the address of the person set forth m the assessment roll; or 64 1 2 such other address of which the Collector has received notice. DATE IN FORCE 65 1 This By-law is in force from the date of the approval of the Minister. • SEVERABILITY 66 1 A findmg by a court that a provision of this By-law is void or invalid shall not affect the vahdity of the rest of the By-law EXTENSION OF TIME 67 1 The Taxation Authority may, by Fu-st Nation Resolution, extend the time wtthm which anythmg under this By-law is required to be done, and anything done w1thm the extended period of time is as vahd as if it had been done within the time provided for by this By-law.
REVOCATION 68.1 The Skowkale Property Taxation By-law dated the 20th day of October 1995 is hereby revoked .
• 10/95 - 30 -0
Property Ttuatw11 By-law Amendmellt 1-1995 Skowkale First Nation nation, government, the British Columbia Assessment Authority or the British Columbia Municipal Finance Authority.
• This By-law is hereby made and approved at a duly convened meeting of the Chief and Council of the Skowkale First Nation, also known as the Skowkale Indian Band this .5'rf. day of December 1995. •
• DT943480121 10/95 - 31 -0
Propeny Taxatwn By-law Amendment 1-1995 Skowka/e Ftrst Nation Councillor