.I Minister of Indian Affairs Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K 1A OH4
I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Alexander First Nation, in the Province of Alberta, at a meeting held on the 7 th day of June 2002. Alexander First Nation Property Assessment and Taxation By-law 2002
Dated at Ottawa, Ontario -this 7JK. day of ~ . 2002. Canad~
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ALEXANDER FIRST NATION ASSESSMENT AND TAXATION BYLAW 2002
I cer~ifi-' t~'l'. ' 1 ·'-~ i:_-: ~ true and c::H·rc!t-~i• 0 .. .1,.1; of the
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TABLE OF CONTENTS Short Title Part I - Interpretation Part II - Administration Part III - Application of By-law Part IV - Liability to Taxation Part V - Levy of Tax Part VI - Information for Assessment Roll Part VII - Assessed Value Part VIII - The Assessment Roll Part IX - Amendments to Assessment Roll Part X - - Appeals Part XI - Tax Notice Part XII - Due Date and Interest Part XIII - Periodic Payments Part XIV - Receipts and Certificates Part XV- Application of Revenues Part XVI - Collection and Enforcement Proof of Debt Special Lien and Priority of Claim Demand for Payment and Notice of Enforcement Proceedings Distress: Seizure of Goods Distress: Sale of Goods Seized by Distress Sale of Improvements or Proprietary Interest Cancellation of Interest Held by Taxpayer Forfeiture of Property Absconding Taxpayer Discontinuance of Services Part XVII Service and Local Improvement Charges PartXVIIl General and Miscellaneous I cer~ify r:~:r~ thi ~ i'3 a tru,e and c )~rt~c ~ C..J~J of the
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SCHEDULES I. Request for Information II. Classes of Property III. Notice of Assessment IV. Appeal to Assessment Review Committee V. Notice of Hearing VI. Request for Attendance VII. Tax Notice VIII. Costs Payable by a Taxpayer Arising from Enforcement Proceedings IX. Certification of Debt Owing by the Taxpayer X. Demand for Payment and Notice of Enforcement Proceedings XI. Notice of Distress XII. Notice of Sale of Goods Seized by Distress XIII. Notice of Sale oflmprovements and Disposition of Interest in Land XIV. Certification of Sale and Disposition of Interest on Reserve xv. Notice of Cancellation of Interest in Land XVI. Certification of Cancellation of Interest in Land XVII. Notice of Forfeiture XVIII. Certification of Forfeiture XIX. Notice of Discontinuance of Services XX. Notice of Hearing I certify F1;:/: ~h;·~ is a J-rue the
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WHEREAS pursuant to the Indian Act, and specifically paragraph 83(1 )(a), the Council of a Band may make by-laws for the purpose of taxation for local purposes ofland, or interests in land, in the Reserve, including rights to occupy, possess or use land, in the Reserve;
AND WHEREAS the Council of the Alexander First Nation, having had such a by-law in continuous practice since 1972, deems it to be in the best interests of the Band to re-write a by-law for such purposes;
NOW THEREFORE BE IT RESOLVED the Council of the Alexander First Nation at a duly convened meeting, enacts the following By-law.
SHORT TITLE 1. This By-law may be cited as the Alexander First Nation Property Assessment and Taxation By-law.
REVOCATION OF PROPERTY ASSESSMENT AND TAXATION BY-LAW 1.1 The Alexander Indian Reserve Property Taxation By-law, and subsequent amendments, approved and passed by the Council of the Alexander Band on August 22, 1972 is hereby revoked and replaced in its entirety upon the coming into force ofthis by-law.
PARTI 1 certif11 t!°'~t t1,is i:, a true INTERPRETATION and correct copy of the or .,,.._ i ... 1g. in,... ... ~· / 2.(1) In this By-law, / /..-'.: .,, /~ / --?-=: -- -. -- -----------"Act" means the Indian Act, R.S.C. 1985, c.1-5; z.::_;:-- ------"actual value" means the market value of the interest in land as if it were held in fee simple off Reserve;
"assessed value" means the actual value of interests in land as determined under this By-law; "assessment roll" means a list prepared pursuant to this By-law and includes a supplementary roll, setting out interests in land within the assessment area and their assessed values for the purposes of taxation and includes any alterations or additions under Part IX of this By-law;
"assessment year" means the year, from January 1 to December 31, preceding the year in which taxes are to be levied;
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"Assessor" means a person, or persons appointed by Council for the purposes of this By-law and any related duties as required by Council;
"Band" or "First Nation" means the Alexander Indian Band No. 438, being a Band within subsection 2(1) of the Act, also known as Alexander First Nation, and referred to throughout this by-law as "Alexander";
"band council resolution" means a motion passed and approved by a majority of the councillors of the Band present at a duly convened meeting;
"Council" means the Chief and Council of the Alexander Indian Band selected according to the custom of the Band or under subsection 2(1) and section 74 of the Act;
"improvement" means an addition to land or water over land and, without restricting the generality of the foregoing, includes
(a) anything erected or placed in, on, over or under land, whether or not it is so affixed to the land as to become transferred without special mention by a transfer of the land;
(b) anything erected or placed in or upon, or affixed to an improvement, so that without special mention it would be transferred by a transfer of land;
( c) any item of immovable machinery and equipment which is prescribed assessable by band council resolution; or
( d) a manufactured home "interest in land" means land or improvements, or both, and, without restricting the generality of the foregoing, includes any interest in land or improvements, the right to occupy, possess or use land or improvements in the Reserve;
"local improvement charge" means a charge in respect of a local improvement based on the actual or estimated capital costs and interest amortized over a fixed period of years;
"Minister" means the Minister of Indian Affairs and Northern Development; "manufactured home" means any structure whether equipped with wheels or not and whether self-propelled or not, that
(a) is used or designed for use as a dwelling or sleeping place; and (b) is constructed or manufactured to be moved from one point to another by being towed or carried unless licensed or able to be licensed and equipped to travel on a public highway;
( c) is a business office or premises; and ( d) is accommodation for any other purposes;
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"person" in addition to its ordinruy meaning includes a partnership, association, company, society or body corporate;
"pipeline" is an improvement and means any pipe designed for or used in the commercial conveyance or transmission of any substance;
"Registrar" means the Lands Administrator for the Alexander First Nation as appointed by Council;
"registers" means the Surrendered and Designated Lands Register kept pursuant to section 55 of the Act and the Reserve Land Register kept pursuant to section 21 of the Act;
"Reserve" means Alexander Indian Reserve numbers 134, 134A & 134B defined in subsection 2( 1) of the Act and any land held as a special Reserve for the use and benefit of the Alexander Indian Band pursuant to section 36 of the Act;
"service charge" means a charge in respect of a service based on the estimated or actual annual cost of the service;
"settlement of taxes" means an agreement in which Council accepts payment as settlement of a taxation issue where it is in the best interest of the Band;
"tax" or "taxes" means a levy imposed by section 11 of this By-law, and includes all interest, penalties, costs or other charges imposed and payable pursuant to this By-law;
"Tax Administrator" means the person appointed by Council pursuant to section 3 to administer this By-law;
"tax debtor" means a person with outstanding obligations to pay taxes imposed by this By-law after the expiration of time provided for in Schedule X, the Demand for Payment and Notice of Enforcement Proceedings served pursuant to Section 60;
"taxation authority" means the Council of the Alexander First Nation; "trustee" means an executor, administrator, guardian, committee, receiver or any person having or taking upon him or herself the lawful possession, administration or control of property affected by an express trust, or having by lawful possession, management and control of the property of a person under any legal disability.
(2) The preamble forms part of this By-law.
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PART II ADMINISTRATION Tax Administrator 3.(1) Council may appoint a Tax Administrator for a specified or indefinite term to administer this By-law.
(2) The Tax Administrator is responsible for collection of taxes and enforcement of payment under this By-law.
PART ID I cerqfy that (his is a tr,1e and correct copy of th•2 APPLICATION OF BY-LAW original. /2,,¼d Application of By-law 4. This By-law applies to all interests in land within the Reserve. ----✓~-----PART IV LIABILITY TO TAXATION Taxable property 5.(1) Subject to section 6, all interests in land including any right to occupy, possess, or use land, is subject to taxation under this By-law.
(2) Without derogating from Council's taxing authority or jurisdiction, Council may accept grants or settlements in place of taxes where it is in the best interests of the Band.
EXEMPTION FROM TAXATION Exemption 6. The following interests in land are not subject to taxation: (a) any interest in land of the Band or of a member of the Band; (b) any interest in land of a corporation, all the shareholders of which are members of Council, and which an interest in land is held for the benefit of all the members of the Band;
( c) a building used exclusively for school purposes and the land necessary as the site for the building; • ( c) a building occupied by a religious body and used chiefly for divine service, public worship or religious education, and the land necessary as the site for the building;
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( d) a building, or any part thereof, used as a hospital, other than a private hospital, and the land necessary as the site for the building;
(e) a building, or any part thereof, used as a university, technical institute, or public college, not operated for profit, and the land necessary as the site for the building;
(f) a institutional building used chiefly for the purpose of providing housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land necessary as the site for the building;
(g) a cemetery to the extent that it is actually used for burial purposes. 7. Notwithstanding section 6, all interests in land are liable to service and local improvement charges under Part XVII of this By-law.
8. Where an interest in land is not subject to taxation, the liability to taxation of any other interest in the same land is not affected.
9. ( 1) An exemption does not apply to any portion of a building other than the portion occupied or used for the purpose for which the exemption was granted.
(2) Where an exemption applies to a portion of a building, it applies, in the same proportion, to the land that is necessary as the site for the building.
PARTV LEVY OF TAX Persons subject 10. ( 1) Where an interest in land is subject to taxation, any person who has an interest in the to taxation land is jointly and severally liable to taxation. Tax rates 11. (1) In each taxation year not later than May 1, Council shall adopt a by-law to impose tax rates on interests in land subject to taxation under this by-law. Taxes levied under this by-law apply to the calendar year in which the levy is first made and are based upon the assessed values of the interest in land and improvements as determined under this By-law.
(2) Council may, by by-law, establish different classes ofreal property and establish different tax rates according to the class of real property to be taxed.
(3) Taxes shall be levied by applying the rate of tax against the assessed value of the land and improvements.
12. Taxes levied in a taxation notice mailed under section 24 are due and payable on June 30 of the year in which they are levied.
I cer!ify t'11.t t!1is is a tr, 1~ and correct copy of th~ -~~ig~~aZ~- i
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PART VI INFORMATION FOR ASSESSMENT ROLL Information 13. (1) Every person liable for tax shall, on request, forthwith furnish to the Assessor, in writing and signed, the information requested in Schedule I concerning the land used or occupied by that person and without restricting the generality of the foregoing, including: purchase price; terms and covenants in leases; construction costs; costs of alterations and repairs; income and expense information or, rents payable, paid or agreed to be paid.
(2) Where an Assessor does not receive the information referred to in subsection (1), or is not satisfied that the information received is accurate, the Assessor shall value the interest in land on the basis of information in his or her possession.
PART VD ASSESSED V ALOE Assessors 14. (1) Council may appoint by band council resolution one or more Assessors for a definite or indefinite term.
(2) An appointment under subsection ( 1) may be for the purposes of classifying and valuing particular interests in land in the assessment area and applying exemptions in accordance with section 6 as set out in the band council resolution.
Valuation date 1S . For the purpose of determining the actual value of an interest in land for an assessment roll, the valuation date is July 1 of the year during which the assessment roll is completed.
16. The actual value of the interest in land for an assessment roll is to be determined as if on the valuation date
(a) the interest in land and all other properties were in the physical condition that they are in on December 31 following the valuation date; and
(b) the permitted use of the property and all other interests in land were the same as on December 31 following the valuation date.
Cnteria for 17. ( 1) The Assessor shall assess interests in land according to the classes of real property as valuation set out in Schedule Il. (2) Except as otherwise provided in the By-law, for the purposes of assessing interests in land the Assessor shall use the practices and regulations established under the Alberta Municipal Government Act as amended from time to time.
luation 18. (1) Except as provided in subsections 17(2) and 18(3), the Assessor shall value land and • nclard improvements at their actual value.
original~/A ____ £_~ ----- ------- -
----·--1 certify Fnt ~hi-; i~ 2 h 10 and c::,rrc~p:" cort the
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(2) The Assessor shall determine the actual value ofland and improvements using equivalent rates which would be applied if the interest in land was within the province of Alberta.
(3) Notwithstanding subsection (1), if Council has, in a lease or other instrument granting an interest in land, placed a restriction on the use of the land, the Assessor shall consider the restriction.
( 4) The duration of the interest in land or the right of Council to terminate an interest in land is not a restriction within the meaning of subsection (3).
PARTVIll THE ASSESSMENT ROLL Contents of 19. Not later than May 31 of the taxation year the Assessor shall prepare an assessment roll assessment roll containing the following particulars (a) the name and last known address of the person assessed; (b) an accurate or legal description of the land; ( c) the classification of (i) the land, and (ii) the improvements; ( d) the actual value by classification of (i ) the land, and (ii) the improvements; ( e) the total assessed value; (f) the total assessed value of exemptions from taxation, where applicable; (g) the total net taxable value; and (h) any other necessary information. 20. The Assessor shall include in the assessment roll the particulars set out in section 19 for any interest in land in respect of which grants or settlement in place of taxes may be accepted.
21. The Assessor shall set out the value of improvements separately from the value of the land on which they are located. I certify r-,.,,t 1-i,;,., ;,~ a ' ' '' ) f :..., C and corr original..,,,
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22. (1) A person whose name appears in the assessment roll shall give written notice to the Tax Administrator or Assessor of any change of address.
(2) The holder of a charge or an interest in land may give written notice, with full particulars of the nature, extent and duration of the charge to the Tax Administrator, and request copies of all tax notices issued during the duration of the charge, and the Assessor shall enter that person's name and address on the assessment roll.
23. (1) The assessment roll is effective on its approval by Council. (2) On approval, the assessment roll is open to inspection in the Alexander First Nation office by any person during regular business hours.
24. The Tax Administrator or the Assessor shall, on or before May 31 of each year, mail a notice of assessment to every person named in the assessment roll in respect of each interest in land for which that person is liable to taxation or for which grants or settlement in place of taxes may be sought.
25. The notice of assessment shall be in the form set out in Schedule III or a form approved by Council and shall contain the information set out in the assessment roll in respect of that interest in land and shall contain a statement as to the right of appeal.
PART IX AMENDMENTS TO ASSESSMENT ROLL Amendment of 26. Where the Assessor finds that during the current taxation year assessment roll (a) a taxable interest in land is not entered in the assessment roll;
(b) the value of an interest in land is not the same as the valuation entered in the assessment roll by reason of
(i) the demolition, destruction or damaging of an improvement, (ii) new construction or new improvements, (iii) a change in a permitted use, or (iv) a subdivision; ( c) there has been a change in the possession, use or occupation; ( d) there is a clerical error; or certify th8t this is a tn.!'"' and correct co;Jy of tho
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( e) there has been a change in the eligibility for an exemption from taxation; the Assessor shall amend the assessment roll to effect the necessary changes but subject to section 28, shall not make any amendments after December 31 of the current taxation year.
Notice of amended 27. Where the assessment roll is amended, the Assessor shall, as soon as practical after Assessment adoption of the amended assessment roll by band council resolution, mail a notice in the form set out in Schedule III or a form approved by Council in respect of the amended assessment to each person affected.
Under-assessment 28. Where there has been an under-assessment resulting from (a) a person's failure to disclose information required under this By-law with respect to an interest in land; or
(b) a person's concealment of information required under this By-law with respect to an interest in land;
the Assessor shall issue an amended assessment notice, in the form set out in Schedule III or a form approved by Council, for the current year and for each previous year during which the condition giving rise to the amendment to the assessment roll existed.
29. Where a condition that gives rise to an amendment to the assessment roll existed during part of a taxation year, the Tax Administrator shall, in preparing an amended tax notice, adjust the amount of the taxes due on a pro rata basis.
30. Parts VIII, X, XI, XII and XIV apply with respect to an amended assessment roll and to an amended assessment notice.
31. Where Council approves an amendment to the assessment roll for the current year, the Tax Administrator shall forthwith refund any excess taxes that have been paid, together with interest at the rate of 10% per annum. Any unpaid balance shall, subject to notice of assessment and taxation, be due and payable, notwithstanding a receipt or certificate given by the Tax Administrator.
PARTX APPEALS Establishment of 32. (1) Council by band council resolution shall establish an Assessment Review Committee Assessment Review consisting of Committee (a) one person who is or was duly qualified to practice law in the Province of Alberta, or who
is or was a Judge of a Provincial, County or Supreme Court in the Province of Alberta;
(b) one person who has sat as a member of an appeal board to review assessments in and for the Province of Alberta; and
I CGr:ify t!1:1t t!1i-; ''.3 8. tr, 1°, a~d. c~rr~ _C:3} ::./ tho or1g1na~ --------------------------
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(c) one person who is a member of the Alexander First Nation who does not have any direct or indirect financial interest in any real property assessment to which an appeal relates.
(2) Council shall maintain a list of substitute members of the Assessment Review Committee. Where a member of the Assessment Review Committee is disqualified, unable or unwilling to act, Council shall appoint the first person on the list of substitute members of the Assessment Review Committee to act for the period for which the member of the Assessment Review Committee is unavailable. If for any reason the first person on the list of substitute members is disqualified, unable or unwilling to act, Council shall appoint the next person on the list until a substitute member of the Assessment Review Committee is able to act.
(3) Each member of the Assessment Review Committee shall hold office for a period of three years unless the member resigns or is otherwise removed from office in accordance with the terms of this By-law.
(4 ) Each member of the Assessment Review Committee and each substitute member actually appointed to act, shall be paid for his or her services as a member of the Assessment Review Committee at a rate of $200 per day plus out of pocket expenses for time spent on activities related to the Assessment Review Committee.
(5) A member of the Assessment Review Committee shall be removed from office ifhe or she
(a) is convicted of an offense under the Criminal Code (Canada); (b) fails to attend three (3) consecutive appeal hearings; or (c) fails to perform any of his or her duties under this By-law in good faith and in accordance with the terms of this By-law.
33. ( 1) A person whose name appears in the assessment roll may appeal to the Assessment Review Committee in respect of:
(a) the liability to assessment; (b) the assessed value; ( c) the assessment classification; or ( d) any alleged error or omission . .(2) An appellant shall file an appeal by delivering a notice of appeal containing the information set out in Schedule IV to the Assessment Review Committee at the address set out in the assessment notice within thirty (30) days of the mailing of the assessment notice.
Contents of appeal (3) An appellant may make the appeal through his or_her solicitor or agent, in which case the appeal shall set forth the name and address of the solicitor or agent, as well as the name and address of the appellant.
I certify th:::it F,ls ''.; a t~, !'? and correct copy o-f thr~ orig:::'..i1& __
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( 4) Any notice or correspondence required to be given to an appellant shall be properly given if delivered to the solicitor or agent at the address set out in the appeal.
(5) Where an appeal is taken with respect to an amended assessment notice, the appeal shall be confined to the amendment.
Duties of Committee 34. ( 1) The Assessment Review Committee shall (a) hear all appeals from assessment notices; (b) investigate and advise Council on assessments, assessments classifications and assessment rolls which the Committee deems necessary;
( c) select a Chairperson who shall supervise and direct the work of the Committee; (d) give the appellants, the Assessor and the Tax Administrator at least ten (10) days written notice of the time and place for the hearing of appeals;
( e) have custody of all records, documents, evidence and proceedings before the Assessment Review Committee;
(f) have control of its proceedings in order to fairly and adequately determine any appeal; and (g) where an appeal relates to an interest in land of which a person other than the appellant is the holder, give that person at least ten (10) days written notice of the time, date, and place of the hearing of the appeal, and the nature of the appeal.
(2) In performing their duties under this By-law, the members of the Assessment Review Committee shall
(a) ensure that assessments and assessment rolls are equitable and fairly represent the assessed values provided for in this By-law;
(b) act impartially, fairly and reasonably, to the best of their skill and ability. Chainnan (3) The Chairperson of the Assessment Review Committee shall (a) supervise and direct the work of the Committee; and (b) preside at sittings of the Committee. Secretary ( 4) Council shall appoint a Secretary of the Assessment Review Committee. (5) The Secretary of the Assessment Review Committee shall (a) have the custody and care of all records, regulations, documents and orders made by or pertaining to the Committee; and
(b) relating to his or her office follow the direction of the Chairp the Committee. I certify that r-11i, ir: 2 ~ a~~ c,~r~ /7} ~ of th original~ " ·-----------
• Parties 35. ( 1) The Assessor, or his or her designate, shall be a party to all appeal proceedings under this By-law and the Assessment Review Committee shall give the Assessor reasonable notice and opportunity to be heard at any appeal proceedings.
(2) The Assessment Review Committee shall give the Band Council ten (10) days written notice of, and a reasonable opportunity to be heard at any appeal proceedings which raise issues of law regarding anything done under this By-law.
Quorum and 36.(l) A majority of the members of the Assessment Review Committee constitutes a quorum. vacancy (2) Where a quorum of the members of an Assessment Review Committee is not present at
the time at which a hearing is to t:?e held, the hearing shall be adjourned to the next day that is not a holiday, and so on from day to day until there is a quorum.
(3) All questions respecting appeals shall be decided by a majority vote of the members of the Assessment Review Committee at the hearing.
(4) Council by band council resolution may establish procedures for the conduct of the proceedings of the Assessment Review Committee which shall not be inconsistent with this By-law.
-nflict of interest 37. (1) No person shall sit as a member of the Assessment Review Committee hearing an appeal if that person
(a) has a direct or indirect financial interest in any property assessment to which an appeal relates;
(b) is a member of Council; (c) is an employee of the Band or Council; ( d) has financial dealings with the Band or Council which might reasonably give rise to a conflict of interest and impair that person's ability to deal fairly and impartially with an appeal as required under the terms of this By-law.
Date of sittings 38. (1) Subject to section 41(2), the Assessment Review Committee must make all decisions within 150 days ~fter the assessment notices are sent out.
(2) The Assessor shall deliver the assessment roll to the Assessment Review Committee on or before the date upon which the Committee commences its sittings.
(3) The Assessment Review Committee shall mail a Notice of Hearing to all parties in the appeal in the form provided in Schedule V.
tnessesand 39. (1) The Assessment Review Committee may request the attendance ofwitnesses..and-tM---· • wnents production and inspection of documents.
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l certify t!12 t t;,, !~ and correct original.
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(2) A party to any appeal proceedings before the Assessment Review Committee may request that a Notice be served by any member of the Committee, requesting the attendance of any person as a witness to give evidence at the hearing of the appeal.
(3) Where pursuant to subsection (2) a party requests that a Notice be served by a member of the Committee
(a) the Chairperson of the Committee shall sign and issue the Notice and the party shall serve it on the witness at least two (2) days before the appeal;
(b) the Notice shall be in the form attached as Schedule VI. (4) The party requesting the attendance of a witness shall pay a two ($2) dollar witness fee plus reasonable travelling expenses to the witness to attend and give evidence before the Assessment Review Committee, on the time and date set out in the Notice.
Hearing of appeals 40. ( 1) The Assessment Review Committee may hear all appeals from an assessment notice on the same day or may adjourn from time to time until all appeals have been heard and determined.
(2) The Assessment Review Committee may hear an appeal whether the appellant is present or not.
(3) The Assessment Review Committee may, after hearing an appeal, postpone consideration thereof and the appellant shall, if required by the Committee, produce all relevant books, papers, documents and answer all proper questions and give all necessary information affecting the interest in land or the matter under consideration.
( 4) The Assessment Review Committee may order that the costs of a proceeding before the Committee be paid by or apportioned between the persons affected by the appeal provided that such costs do not exceed 10% of the amount of the taxes payable concerning the interest_in land which is the subject of the appeal, as finally determined by the Assessment Review Committee.
(5) In any appeal proceedings, the onus of proof is on the person bringing the appeal to establish that the assessed value of the interest in land should be different from the value determined by the Assessor.
Reference to 41. (1) Upon completion of hearing all appeals, except those adjourned under subsection Band CoW1cil 41(2), the Assessment Review Committee shall submit to Council its decision on each appeal, including the vote of each member of the Committee, either in favour or against allowing the appeal.
(2) Notwithstanding subsection 38(1), the Assessment Review Committee may, with the consent of all parties to an appeal, and without prejudice to the rights to any party, adjourn the appeal from time to time beyond the time for completion of the appeals and shall advise Council as provided in this section.
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I certify that t11ls is a t!'"1 ,,-, and correct copy o·r th,2 original~
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(3) Within fifteen (15) days from the receipt of the decision of the Assessment Review Committee, the Council shall instruct the Assessor to prepare a final assessment roll including any amendments resulting from the decisions in subsection (1).
Notice of decision ( 4) Not later than fourteen ( 14) days from the receipt of the instructions pursuant to subsection (3) the Assessor shall notify in writing each appellant and person affected by the appeal, of the decision of the Assessment Review Committee.
(5) The notice given under subsection (4) shall state that the appellant has a further right of appeal to a court of competent jurisdiction.
Amendment ofroll (6) Where the Assessor is directed to amend an assessment roll under subsection (3), the Assessor shall do so within 14 days, and shall return the assessment roll forthwith to the Chairperson of the Assessment Review Committee.
(7) The Assessor shall date and initial amendments made to the assessment roll pursuant to subsection (3).
(8) Forthwith upon receiving an amended assessment roll under subsection (6), the Chairperson of the Assessment Review Committee shall verify that the roll has been amended according to the decisions of Council under subsections (3) and (6).
PART XI TAX NOTICE Tax notice 42. ( 1) Where Council adopts an assessment roll, and after notices of assessment are mailed pursuant to section 24, not later than May 31 of the taxation year the Tax Administrator shall mail to every person whose name appears in the assessment role, a tax notice in the form set out in Schedule VII, or a form approved by Council, in respect of each interest in land for which that person is liable to taxation, and, in the case of an amended assessment roll that has been adopted, the Tax Administrator shall mail an amended tax notice to every person affected by the amendment.
(2) The tax notice referred in subsection (1) shall contain the information set out in Schedule VII which includes the particulars of any arrears and interest, where payment is to be made, and the manner of payment.
43. (1) The Tax Administrator shall enter the date of mailing the tax notice on the assessment roll.
(2) The mailing of the tax notice by the Tax Administrator constitutes a statement of and demand for payment of the taxes.
44. Where applicable, a tax notice shall state that taxes are payable in conjunction with periodic lease payments under Part XIII. I certify that i'"lS !'.", r.l tr, r,.., and correct copy of t:1:i original. d4/J -------~---------···--·----
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45. (1) Where it is shown that a person liable for taxes on an interest in land was not liable for taxes or was taxed in excess of the proper amount, at the direction of Council, the Tax Administrator shall refund to the taxpayer the amount paid in excess of liability.
(2) Where taxes imposed under this By-law are to be refunded under this section, Council may direct the Tax Administrator to refund the amount in whole or in part by applying it_as a credit on account of the ta?ces due or accruing due.
PART XII DUE DATE AND INTEREST When taxes 46. (1) Subject to sections 47 and 48, taxes levied in a tax notice mailed under section 42 are Payable due and payable as of June 30 of the year in which they are first levied at the office of the taxation authority notwithstanding that an appeal under Part X may be pending.
(2) All taxes payable under this By-law are debts due to the taxation authority and are recoverable as such in any court of competent jurisdiction or in any other manner provided by this By-law.
(3) Where any person alleges that he or she is not liable to pay taxes imposed pursuant to this By-law, the person shall either initiate proceedings in a court of competent jurisdiction or launch an appeal within thirty (30) days of the date of mailing of the tax notice referred to in Part XI.
(4) Unless a challenge is initiated pursuant to subsection (3), the taxpayer shall thereafter be estopped from denying liability to pay taxes and estopped from challenging any steps taken to enforce the payment of taxes as provided in Part XVI.
(5) A person who has registered a security interest against the taxpayer's interest in land in the registers may pay the taxes due and such payment shall extinguish the debt owing to the taxation authority.
47. Where taxes are due and payable in conjunction with payment of rent under Part XIII, the proportionate payment is due and payable on the date that the rent is due and payable.
48. Where an assessment roll is amended under this By-law, it shall, for the purposes of this Part, be deemed to be amended as of the date of adoption of the assessment roll under section 23.
Interest 49. If all or any portion of taxes remain unpaid after June 30 of the year they are first levied, the unpaid portion shall accrue compound interest at the rate of 1% per month or any part thereof
50. Where taxes are in arrears and part payment is received, the payment shall be applied firstly to accrued interest and then arrears, and any balance shall be applied to current taxes.
I CE-)r~ify F,2.": f;;~ is a t~, !(' and correct cop') of the ~:ig:~~-'------------- --·-
Alexander First Nation Property Assessment And Taxation By-law Page 18
PARTXIll PERIODIC PAYMENTS Payment of 51. Council may declare that the tax, with respect to any interest in land that is leased, be percentage expressed as a percentage of the rent payment and collected with it in accordance with the terms of a lease agreement or the terms of an agreement with the landlord.
Payment on 52. Where Council has entered an agreement with the Crown or with any person entitled to account receive rents, for the collection of tax under this Part, the receipt by the Crown or such person of payment on account of tax shall be a discharge of the liability for tax to the extent of the payment.
PART XIV RECEIPTS AND CERTIFICATES Receipt 53. Except where Part XIII applies, on receipt of a payment of taxes, the Tax Administrator shall issue an official receipt to the tax payer, and shall enter the number of the receipt on the assessment roll opposite the interest in land for which the taxes are paid.
-ertificate 54. On a request in writing, the Tax Administrator shall issue a certificate showing whether taxes have been paid with respect to any taxable interest in land, and if not, the amount of taxes outstanding.
PART XV APPLICATION OF REVENUES Application of 55. ( 1) All moneys raised under this By-law shall be placed in a special account or accounts. revenues (2) Moneys raised shall include
(a) taxes; (b) grants or settlement in place of taxes; ( c) interest; and (d ) amounts collected on account of costs. (3) Subject to section 56, an expenditure made out of moneys raised under this By-law shall be made under authority of a separate by-law.
Alexander First Nation Property Assessment And Taxation By-law Page 19
Authorized 56. The following expenditures of funds raised under this By-law are hereby authorized: expenditures ( 1) refunds of overpayment and interest;
(2) all expenses of preparation and administration of this By-law; (3) remuneration of an Assessor and the Tax Administrator; ( 4) all legal costs and other expenses of enforcement of this By-law.
PART XVI COLLECTION AND ENFORCEMENT PROOF OF DEBT
Costs of 57. The taxation authority may charge the person named in an assessment roll with all Enforcement reasonable costs incurred in the collection of taxes or other costs imposed by this By-law. Such costs shall be in accordance with Schedule VIII to this By-law.
-ability for taxes 58. (1) A person named in an assessment roll as having an interest in is liable for all taxes imposed in respect of the interest in land during the year and all unpaid taxes imposed in previous
years.
(2) Tax, or a portion thereof, due and payable under this By-law that has not been paid may be certified by the Tax Administrator, who shall attach a copy of that part of the assessment roll that refers to the taxes payable. Such certification shall be in the form provided in Schedule IX, and is prima facie proof of the debt.
SPECIAL LIEN AND PRIORITY OF CLAIM Taxes are a 59. (1) Taxes due and payable are a special lien and encumbrance on the interest in land. special lien (2) The special lien and encumbrance referred to in section 59(1) attaches to the interest in land being taxed, and without limiting the foregoing, attaches to the interest in land of a subsequent holder.
(3) The person who acquires an interest in land on which a lien under this By-law has been registered and the person to whom the taxes were originally levied are jointly and severally liable for the lien.
(4) The Tax Administrator may register a certificate issued under section 58(2) in either register on or after January 2 following the year in which the taxes are imposed.
I certify tl-1.~t this is a tr-:!.., and correct copy of the:' orig'.~~ ----
Alexander First Nation Property Assessment And Taxation By-law Page 20
(5) Pursuant to section 59(4), the special lien and encumbrance shall have priority over every subsequently registered claim, privilege, lien, charge, security interest, or encumbrance of every person.
(6) When all taxes levied against the interest in land have been paid, the Tax Administrator shall certify that the special lien and encumbrance against the interest in land has been discharged, and shall register such certification in either register. Such certification shall be sufficient proof of the payment of the taxes and the discharge of the special lien or encumbrance.
(7) The special lien and encumbrance is not lost or impaired by reason of any technical error or omission.
DEMAND FOR PAYMENT AND NOTICE OF ENFORCEMENT PROCEEDINGS List of unpaid taxes 60. (1) Except for tax proceedings postponed pursuant to subsection 60.1(1), on or after January 2 following the year for which taxes are imposed, the Tax Administrator shall prepare a list of outstanding taxes and of the persons liable for payment. emand for payment (2) Within thirty (30) days of completion of the list pursuant to subsection 60( 1) , the Tax and Notice of Administrator shall mail, in the form set out in Schedule X, a Demand for Payment and Notice of Enforcement Enforcement Proceedings to every person named on the list, and to every tenant, agent or person Proceedings whose rights, proprietary or otherwise, may be affected by the enforcement proceedings. (3) For the purposes of this section the mailing of a Demand for Payment and Notice of Enforcement Proceedings is deemed to be delivery to the addressee.
Commencement of (4) Upon the expiration of the thirty (30) day period provided in the Demand for Payment enforcement and Notice of Enforcement Proceedings delivered pursuant to section 60(2), the Tax proceedings Administrator shall request authorization from Council to commence enforcement proceedings against the tax debtors. Council may direct the Tax Administrator to commence enforcement proceedings.
Postponement, 60.1 Council may, upon application by the tax debtor, reduction and remission (I) postpone taking enforcement proceedings for a specified period; or of taxes (2) reduce or remit the taxes where Council determines that
(a) full payment would result in undue hardship to the tax debtor; or (b) it is necessary and in the best interest of the Band to effect a transfer of the tax debtor's interest. ---------
Alexander First Nation Property Assessment And Taxation By-law Page 21
DISTRESS: SEIZURE OF GOODS Distress 61. (1) With the authorization of Council, the Tax Administrator may proceed by way of distress if the taxes or any portion thereofremain unpaid after the thirty (30) day period provided by the Demand for Payment and Notice of Enforcement served pursuant to section 60 or the period specified by Council pursuant to section 60 .1 ( 1) has expired.
Notice of distress (2) The Tax Administrator shall serve a Notice of Distress on the tax debtor in the form set out in Schedule XI.
Seizure of property (3) If the taxes, or any portion thereof, remain outstanding following the time provided by the Notice of Distress, the Tax Administrator shall effect a seizure by distress of such goods, and post a notice on the goods which are seized. The seized goods shall then be in the possession of the Band, as represented by the Tax Administrator.
( 4) So long as the taxes, or any portion thereof, remain outstanding, no goods seized pursuant to subsection (3) which are located on the Reserve shall be removed therefrom, and any such removal shall be considered a trespass. Without restricting the generality of the foregoing, no such goods shall be seized by a bailiff, sheriff, assignee or liquidator or trustee, or authorized trustee in bankruptcy, except under the authority of Council.
DISTRESS: SALE OF GOODS SEIZED BY DISTRESS Sale of Goods 62. (1) If the Tax Administrator seizes by distress the tax debtor's goods pursuant to subsection
Seized by Distress 61 (3 ), and the tax debtor does not commence legal proceedings in a court of competent jurisdiction within sixty (60) days after the date of seizure challenging such seizure, the goods may be sold in accordance with this Part and the tax debtor is estopped from denying the validity of the seizure and the sale of such goods.
(2) If the outstanding taxes have not been paid in full sixty (60) days after a seizure by distress pursuant to section 61(3), the goods seized will be deemed to have been abandoned by the tax debtor and may be sold by public auction, the proceeds of which will be used for payment of the outstanding taxes.
(3) A Notice of Sale of Goods Seized by Distress in the form of Schedule XII shall be published in at least one ( 1) newspaper of general local circulation for seven (7) days prior to the sale, and shall be posted on the tax debtor's premises located on the Reserve.
(4 ) The sale of the good,s seized by distress shall be conducted at the time and place advertised pursuant to subsection (3), unless it is necessary to adjourn such sale, in which case an additional notice shall be published in the manner provided by subsection (3).
( 5) Any surplus resulting from the sale conducted pursuant to subsection ( 4 ), after deducting all liabilities of the tax debtor, including all costs and charges arising from the sale, shall be paid to the tax debtor. In the event that the Tax Administrator is uncertain who is entitled to such surplus, the Tax Administrator shall pay such money into court by of in te · rp le a de r ac ti on -. ------' certify thnt ti1is is a
a~d. ~t~~J~ of or1g1n~ ------
Alexander First Nation Property Assessment And Taxation By-law Page 22
(6) Goods of a tax debtor that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made are exempt from seizure under this section.
SALE OF IMPROVEMENTS OR PROPRIETARY INTEREST Sale of 63. (1) If the taxes or any part thereofremain unpaid after the thirty (30) day period provided improvements by the Demand for Payment and Notice of Enforcement served pursuant to section 60 or the or cancellation period specified by Council pursuant to subsection 60 .1 ( 1) has expired, Council may authorize of proprietary the Tax Administrator to proceed by way of sale of improvements or proprietary interest. The Tax interest Administrator shall serve the tax debtor a Notice of Sale of Improvements and Disposition of Interest in Land in the form of Schedule XIII.
By public auction (2) On June 30 following the year in which the taxes are imposed or, if enforcement proceedings are postponed under subsection 60 .1 ( 1) , six ( 6) months from the end of the period specified by Council, and upon the failure of the tax debtor to pay the outstanding taxes or to commence legal proceedings in a court of competent jurisdiction challenging the sale or disposition, the Tax Administrator shall sell the improvements or dispose of the interest of the tax debtor in the Reserve by public auction, or pursuant to subsection (3) by public tender.
-bl.1cation of (3) Council shall prescribe the method of public tender, including the conditions of sale, Wcuon method of publication or circulation, and conditions attached to the acceptance of any offer. (4) A Notice of Sale of Improvements and Disposition of Interest in Land in the form of Schedule XIII to this By-law shall be published in at least one (1) newspaper of general local circulation for seven (7) days prior to the sale, and shall be posted on the tax debtor's premises located on Reserve.
( 5) The sale of the improvements and disposition of interest in land shall be conducted at the time and place advertised pursuant to subsection (3), unless it is necessary to adjourn such disposition. If an adjournment is necessary an additional notice shall be published in the manner provided by subsection (3).
Upset price (6) With prior approval of Council, the Tax Administrator may at any sale and disposition conducted pursuant to subsection (2) or (4), set an upset price equal to the outstanding taxes and that upset price shall be the lowest price for which the improvements may be sold and the interest in land disposed.
(7) Where the Tax Administrator sets an upset price pursuant to subsection (6), and there is no bid at the sale and disposition conducted pursuant to subsection (2) or (4) that is equal to or greater than the upset price, the taxation authority shall be deemed to be the purchaser and shall acquire the interest in the land free and clear of all encumbrances or charges.
I certify t!:,1t ti1i:, is ,:! tr· ,n and correct t:10 original.
Alexander First Nation Property Assessment And Taxation By-law Page 23
Redemption period (8) At any time within six (6) months after the sale and disposition held pursuant to subsection (2) or (4), the tax debtor may redeem his/her interest in the land by paying to the Tax Administrator the full amount of all taxes for which the interests were disposed, together with all taxes which have subsequently fallen due and the reasonable costs incurred by the taxing authority in disposing of the interest.
(9) If upon the expiration of the redemption period provided by subsection (8), any portion of the taxes remains outstanding, the disposition of the interests shall be considered final and with Ministerial consent, the purchaser shall obtain title to the interest in land. The Tax Administrator shall certify the transfer in the form provided in Schedule XIV and shall register it in one or both registries and shall serve it on the tax debtor.
(10) Upon the filing of the certificate provided by subsection (9), the purchaser shall be substituted for the tax debtor as the holder of the interest in land, and in addition to any other obligations, shall be liable for all future taxes assessed against that interest.
(11) Upon the filing of the certificate provided by subsection (9), any surplus resulting from the sale and disposition conducted pursuant to subsection (2) or (4), after deducting all outstanding taxes of the tax debtor, including reasonable costs and charges arising from the sale and disposition, shall be returned to the tax debtor. In the event that the Tax Administrator is uncertain who is entitled to such surplus the Tax Administrator shall pay such money into court by way of interpleader action.
(12) Upon the filing of the certificate provided by subsection (9), any remaining debt of the tax debtor with respect to that interest in land, including all reasonable costs and charges arising from the sale and disposition, shall be extinguished.
(13) If pursuant to subsections (7) and (9) the Band has become the owner of the interest in land, the Tax Administrator may sell such within ninety (90) days for not less than the upset price set pursuant to subsection (6).
CANCELLATION OF INTEREST IN LAND HELD BY TAXPAYER Notice of 64. (1) If the taxes or any part thereofremain unpaid after the thirty (30) day period provided Cancellation by the Demand for Payment and Notice of Enforcement served pursuant to section 60 or the period specified by Council pursuant to subsection 60 .1 ( 1) has expired, Council may authorize the Tax Administrator to proceed by way of cancellation of the interest. The Tax Administrator shall serve a Notice of Cancellation of the tax debtor's interest in land in the form of Schedule XV.
(2) The Tax Administrator shall mail a copy of the notice referred to in subsection (1) to every place where the interest is registered.
l certify that f;i, :s 2 and correct co;J / of tr,0 origina~ --------------------------
Alexander First Nation Property Assessment And Taxallon By-law Page 24
(3) Where taxes are not paid before June 30 of the year following the taxation year in which they were imposed or within six (6) months after the specified period if enforcement proceedings are postponed under subsection 60.1(1), Council may direct the Tax Administrator to cancel the lease, licence or permit to occupy the interest in land. The Tax Administrator shall certify the cancellation in the form provided in Schedule XVI to this By-law and shall register it in the registers.
(4) Upon cancellation of the tax debtor's interest and with the consent with the Minister the Taxation Authority shall acquire the interest in the land free and clear of all encumbrances or charges.
FORFEITURE OF PROPERTY Forfeiture of 65. (1) Notwithstanding any other action for the recovery of taxes set out in this By-law, if property any taxes remain unpaid twenty-four (24) months after the•mailing of the Demand for Payment and Notice of Enforcement served pursuant to section 60, the tax debtor's interest in land in respect of which the taxes remain unpaid shall, subject to subsections (2), (3), (4) and (5), be absolutely forfeited.
Notice of forfeiture (2) The tax debtor's interest in land shall be forfeited under subsection (1) forty (40) days after the Tax Administrator serves a Notice of Forfeiture pursuant to subsection (4) in the form set out in Schedule :XVIl on the tax debtor and on anyone else who may be in lawful possession of the interest in land
(3) Prior to serving the Notice of Forfeiture pursuant to subsection (4), the Tax Administrator shall obtain authorization from Council to proceed by forfeiture.
Contents of Notice ( 4) The Notice of Forfeiture shall state ofForfeiture (a) that the interest in land held by the tax debtor is subject to forfeiture under this section;
(b) the amount of all taxes, costs and fees due and payable on the date of the notice; ( c) the date on which the interest in land held by the tax debtor will forfeit; ( d) that the tax debtor has the right to prevent forfeiture by payment under this section; and ( e) that on forfeiture under this section, the interest held by the tax debtor in the Reserve will be forfeited clear of all charges except those third party interests which otherwise attach to the interest in land.
(5) The Notice of Forfeiture shall be mailed to the tax debtor's last known address or to the address of the person specified in the records of the Taxation Authority.
( 6) Where any taxes remain unpaid on December 31 of the second year after the calendar year in which they were imposed, payment of those taxes does not prevent forfeiture unless the payment
Alexander First Nation Property Assessment And Taxation By-law Page 26
PART XVII SERVICE AND LOCAL IMPROVEMENT CHARGES Establishment of 68. (1) Council may by by-law impose service and local improvement charges applicable to a service and local part of the Reserve (hereinafter in this part called the "area") to raise money for the following improvement purposes: charges (a) the construction or installation of a highway, lane, sidewalk, boulevard, sanitary or storm sewer, irrigation work, street lights, water supply system, parking facility, gas supply system, drain, or other works that benefit property in the area;
(b) the maintenance, operation, repair or construction of works; ( c) the cutting of grass or weeds or the trimming of trees or shrubbery on any highway, lane or other public place;
(d) the suppression of dust on any highway, lane, or other public place; ( e) the collection and disposal of garbage; (f) the collection and disposal of night soil or the contents of sewage holding tanks; and (g) notwithstanding subsections l(a) to (f) inclusive, such other projects for the maintenance, improvement or repair of properties within the area as Council may determine to be necessary or beneficial.
(2) In this Part, "charge" means a local improvement charge and a service charge. (3) A charge shall be based on the actual or estimated annual cost of the local improvement or service and shall be levied at
(a) a uniform rate, or (b) rates for each class of property based on: (i) the number oflineal feet along the fronting or abutting lands; (ii) the area determined by the fronting or abutting lands; (iii) the number of dwelling-units or commercial or industrial occupancies on the lands served; or
(iv) the estimated or actual use or consumption of the service by occupants of the lands served.
I certify that this is a trn8 and correct copy of thri original. fl d /J/ J --------~------
Alexander First Nation Property Assessment And Taxation By-law Page 27
(v) If some areas ofland in respect of which a local improvement charge is to be imposed appear to call for a smaller or larger proportionate share of the charge because they are differently sized or shaped from other areas of land, those areas may be assigned the number of units of measurement the Council considers appropriate to ensure that they will bear a fair portion of the local improvement charge.
( 4) The costs levied shall include engineering and advertising expenses, interest and carrying costs, sinking-fund or amortization costs, banking and legal fees, administration costs and any other expenses incidental to initiating and carrying out the work.
Notice of charges 69. (1) Before imposing a charge, Council shall give at least fifteen (15) days notice by (a) publishing the notice prior to the meeting referred to in section 70 in a newspaper of general circulation on the Reserve, if any;
(b) posting the notice in the band administration offices and in prominent locations on the Reserve; and
( c) sending the notice by registered mail, in the form set out in Schedule XX, to affected holders or occupiers who are not resident onthe Reserve and providing the locatee with a copy of the notice.
(2) It shall be sufficient notice under paragraph (1) (c) if the address in the current assessment roll is used.
(3) The notice shall state (a) the intention of Council to have the work performed and to levy the charge; (b) the area in respect of which the charge is to be levied; ( c) the rate at which the charge will be levied; and ( d) that Council shall hold a public meeting to consider written and oral representations. Hearing of 70. (1) On the date and at the time and place set out in the notice referred to in Section 69, representations Council shall sit and receive and hear representations. (2) Council shall not proceed with the charge until after it holds public meetings to consider representations.
(3) Where Council imposes a charge, it need not give notice in each succeeding year, unless it proposes to amend the by-law that imposes the charge.
( 4) A uniform increase, not exceeding ten ( 10) per cent, in the rate of a charge because of an increase in actual or estimated cost shall be deemed not to be an amendment to the by-law that imposes the charge.
original~ __ _
I certify that l ;-iis '"-· ~-:,_• tr t!G and correct co;Jy of ths-
Alexander First Nation Property Assessment And Taxation By-law Page 28
71. (1) The Tax Administrator shall keep separate accounts for money raised by each charge under this Part.
(2) Council shall expend the money raised under this Part, and any interest that has accrued on that money, for the purpose and within the area stated in the implementing by-law.
72. (1) Charges under this Part shall be administered and enforced under this By-law in the same manner as taxes.
(2) For greater certainty charges are a special lien under Part XVI. (3) The roll for a charge may be part of or a supplement to the assessment roll.
PART XVIII -GENERAL AND MISCELLANEOUS Interpretation 73. (1) Nothing under this By-law shall be rendered void or invalid, nor shall the liability of any person to pay tax or any other amount under this By-law be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an Assessor or the Tax Administrator;
(b) an error or omission in an assessment roll, tax notice, or any notice hereunder; or (c) a failure of the Taxation Authority to do something within the required time. 74. A finding by a court that a provision of this By-law is void or invalid shall not affect the validity or invalidity of the rest of the By-law.
75. Where a provision in this By-law is expressed in the present tense, the provision applies to the circumstances as they arise.
Limitation period 76. No action or proceeding for the return of money paid to the Band, whether under protest or otherwise, on account of a demand, whether valid or invalid, made for tax or any amount under this By-law shall be commenced after the expiration of six (6) months from the making of the payment but the payment shall be deemed to have been voluntarily made.
Extension of time 77. Council may, by band council resolution, extend for a maximum of thirty (30) days the time in which anything is required to be done under this By-law and anything done within this period of time is as valid as if it had been done within the time otherwise provided for by this By-law.
-livery of notices 78. Where personal service is not required, any notice delivered by the Tax Administrator or person acting under his direction to a post office or a person authorized by the Canada Post
Corporation to receive mail is deemed to have been delivered to e ~~see. 1 cerL1fy that f1is is :::i t a~d- corre~ /2 ~f (;~; or1g1nal.~
----------- ----------·---· -------, -. -. - •--
Alexander First Nation Property Assessment And Taxation By-law Page 29 -By-law remedial 79. 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 80. (1) Headings form no part of the enactment, but shall be construed as being inserted for convenience of reference only.
(2) The schedules attached in the addendum shall be construed as being a guide for administrative purposes only.
Coming into force 81. This By-law shall come into force and effect on approval by the Minister. THIS BY-LAW IS HEREBY ENACTED by Council at a duly convened meeting held on June 7, 2002.
~L Victoria Arcand, Chief Armand Arcand, Councillor /j{/~ ?k 4n~&.,-,__/ fHerbR.Arcand, Councillor / Martin Ar~Councillor .r ~
1 'I~foward £·g clle,Ccillor I certify that this is a tru~ and correct copy of the
~rigin~~: •....
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE! (section 13) REQUEST FOR INFORMATION
TO: ADDRESS: RE: ( description of interest in land)
Pursuant to section 13 of the Alexander First Nation Property Assessment and Taxation By-law, and pursuant to the authority vested in me by band council resolution made on ___ ___, 20_ __, I hereby request that you furnish to me, in writing, information concerning the following matters:
1. 2. 3.
Please be advised that if you do not provide me with accurate information as requested, it will be necessary for me to carry out my assessment on the basis of whatever information I may have in my possession.
Yours truly,
Assessor I certify th?tt t 1 1is is a true and co~r;t ;ry§of tho
~~~~-------
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE II (section 17)
CLASSES OF PROPERTY (a) class 1 - residential; (b) class 2 - non-residential; ( c) class 3 - farm land; ( d) class 4 - machinery and equipment; (e) class 5 - linear property.
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE III (section 24, Part IX)
NOTICE OF ASSESSMENT TO: ADDRESS: RE: ( description of interest in land)
TAKE NOTICE that the assessment roll has been adopted by band council resolution dated _________ ~ 20_ and that in respect of the above-noted interest in land the following person(s) is/are liable to pay any taxes levied pursuant to the Alexander First Nation Property Assessment and Taxation By-law:
Name(s): Address( es):
The assessed value of the ------ land: (classificati -on-) --The assessed value of the ----------- improvements: (classification) The assessed value of exempt land: The assessed value of exempt improvements:
TOTA L ASSESSED VALUE: TOTA L NETTA XABLE VALUE: AND TAKE NOTICE you may, within thirty (30) days of the date of mailing of this assessment notice, appeal to the Assessment Review Committee in respect of liability to assessment, assessed value, assessment classification or an alleged error or omission. The notice of appeal must be in writing and signed by the appellant or his or her agent, and must set out a mailing address to which all notices to the appellant may be sent. The notice of appeal may be mailed to the Assessment Review Committee at - ----------------DATED AT ------------------on ------------- 20 Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE IV (section 33)
APPEAL TO ASSESSMENT REVIEW COMMITTEE PURSUANT to the provisions of the Alexander First Nation Property Assessment and Taxation By-law, I hereby appeal the assessment of the following interest in land:
(description of the business and location) on the following grounds: 1. 2. 3. 4. DATEDAT _________________ on ________, 20_. Printed name of appellant Appellant's signature Address to which all notices to appellant are to be sent To: Assessment Review Committee c/o (office of the assessor)
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULEV (subsection 38(3))
NOTICE OF HEARING TO: 'ADDRESS: RE: ( description of interest in land)
TAKE NOTICE that the Assessment Review Committee will hear an appeal from assessment requested in Schedule IV dated the ___________, 20_ relating to the above-noted interest in land at ___ (a.m./p.m.) on __________, 20_.
AND TAKE NOTICE that you should bring to the hearing, all relevant documents pertaining to such appeal.
DATED AT ------------------on ________ , 20 Chairperson Assessment Review Committee
,----------ccir!\f,,; th~.~ p,i,, is ;:i tr· i·· ancl :::,rrect co-;;y of tho
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE VI (section 39)
REQUEST FOR ATTENDANCE TO: ADDRESS:
WHEREAS an appeal has been filed with respect to the assessment of _________ ___________ ( description of interest in land), and you may have information to assist the Assessment Review Committee.
THIS IS TO REQUEST your attendance before the Assessment Review Committee at ------~(location) on ___________ , 20 at _____ (a.m./p.m.) to give evidence concerning the said assessment, bringing with you any documents in your possession that may relate to the said assessment.
DATED AT -------------------on --------~ 20 -Chairperson Assessment Review Committee
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE VII (section 42)
TAX NOTICE TO: ADDRESS: RE: ( description of interest in land)
PURSUANT to the provisions of the Alexander First Nation Property Assessment and Taxation •' By-law, taxes in the amount of ______ are hereby levied with respect to the above-noted interest in land, and take notice that said taxes are due and payable forthwith, by cheque payable to the Alexander First Nation.
The name(s) and address(es) of the person(s) liable to pay the taxes is(are) as follows:
Assessed value $ -------Taxes (current year) Arrears :-------Interest $ -------Total Payable $ -------DATED AT ------------------on -----------" 20 Tax Administrator -- '. ·------------------'
Alexander First Nation Property Assessment and ,Taxation By-law
SCHEDULEVID (section 57)
COSTS PAY ABLE BY ATA XP AY ER ARISING FROM ENFORCEMENT PROCEEDINGS
1. For preparation of and serving any and all notices required $35.00 per notice by Part XVI on the Taxpayer, Tax Debtor or any other person, newspaper or on any property, etc.:
2. For attending, investigating, taking inventory, cataloguing, $40. 00 per hour or seizing property, and preparing and conducting a Sale by Distress, for each person involved:
3. For drafting, filing and executing a lien or encumbrance: $150.00 4. For sale of improvements or disposition of interests in $40. 00 per hour reserve land, including attending, investigating, taking inventory, cataloguing, preparing and executing a Sale of Improvements and Disposition of Interest on Reserve, for each person involved:
5. For issuing and registering any and all certificates required $10.00 per by Part XVI: certificate 6. For disbursements, including without limiting as and when arising photocopying ($.30 per page), advertising, storage fees, etc.:
I corWy fr,'?t t"':r:; is a t~· r an::-j corrnct copy of frit,·
o~--------
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE IX (subsection 58(2))
CERTIFICATION OF DEBT OWING BY THE TAXPAYER PURSUANT to the Alexander First Nation Property Assessment and Taxation By-law, I _________, Tax Administrator of the Alexander First Nation, certify that $ _____ is the amount of the outstanding taxes that is due and owing by _______ (Taxpayer) with respect to __________ ( description of
interest in land).
Attached hereto is a copy of that part of the assessment roll of the Alexander First Nation that refers to the property taxes that are due and payable by ________ (Taxpayer) with respect to __________________ (description of interest in land).
DATEDAT _________________ on _______. ..J20
Tax Administrator
I c,·;r'.'ifv t1--1 :· ~:~,~ i:; :1 t, :' and c::>rr2ct CO;JJ of t:i,)
origina~------
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULEX (section 60)
DEMAND FOR PAYMENT AND NOTICE OF ENFORCEMENT PROCEEDINGS TO: ADDRESS: RE: ( description of interest in land)
The payment date of ___ __J 20 __, prescribed by the notice of taxes served on you with respect to the above-noted property has now expired. The Alexander First Nation HEREBY DEMANDS IMMEDIATE PAYMENT IN FULL of the following debt which is due and owing:
Taxes: $ Interest: $ Other costs: $ Total outstanding tax debt: $
TAKE NOTICE THAT the failure to pay in full in the above-mentioned tax debt within thirty (30) days from the date of this Demand may result in procedures being taken by the Taxation Authority for the enforcement and collection of such debt. Additional costs may accrue to this debt.
The Alexander First Nation Property Assessment and Taxation By-law contains detailed procedures allowing for the enforcement and collection of a tax debt which is due and owing. These enforcement and collection procedures may affect your property, including personal property located on this property and may affect the on-going services being provided to your property. The remedies and procedures that may be used by the Tax Administrator are set out in the Alexander First Nation Property Assessment and Taxation By-law, a copy of which is available from the Tax Administrator upon request.
DATED AT __________________ on ________, 20_.
Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XI (sections 61 and 62)
NOTICE OF DISTRESS TO: ADDRESS: RE: ( description of interest in land)
TAKE NOTICE THAT failure to pay the outstanding tax debt due and owing of$_ ____ with respect to the above-noted property on or before the expiration of seven (7) days after the date of this notice will result in the Tax Administrator, pursuant to subsection 61(3) of the Alexander First Nation Property Assessment and Taxation By-law, seizing by distress the property described as follows:
(a general description of the property which has been assessed) AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt upon the expiration of the seven (7) days set out above, will result in a copy of this notice being posted at the locations on reserve where the property is located and wiJI result in the seizure of such property, which will be held in the possession of the Tax Administrator, at your cost, such cost being added to the amount of the taxes outstanding, until the tax debt is paid.
AND FURTHER TAKE NOTICE THAT pursuant to section 62(1) of the Alexander First Nation Property Assessment and Taxation By-law, you must commence legal proceedings in a court of competent jurisdiction to challenge such seizure within 60 (sixty) days from the date of such seizure, or you will be estopped from denying the validity of both the seizure and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of60 (sixty) days after the property 1:_ias been seized and the failure to pay the outstanding tax debt or to commence court proceedings as set out above, you will be deemed to have abandoned the property seized and the Tax Administrator may authorize that the property will be sold by public auction. A copy of the Notice of Sale of Goods Seized by Distress wi11 be posted on your property located on reserve, and will be published for at least seven (7) days in the _________ newspaper, ( one or more newspapers of general local circulation) before the date of sale.
DATED AT ------------------ on ---------20 I certify tlnt ti~:~ i,:: c-1 tr• v., • and correc~-c7J,.f.,, thn Tax Administrator originalj:P.l;J_~ .
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XII (section 62)
NOTICE OF SALE OF GOODS SEIZED BY DISTRESS TAKE NOTICE THAT a sale by public auction for outstanding taxes owed to the Alexander First Nation will occur on ________., 20_ at ___ o'clock at ______ (location) on the _________ Reserve.
At the above-noted sale, the following goods, seized by distress pursuant to sections 61 and 62 of the Alexander First Nation Property Assessment and Taxation By-law, will be sold with the proceeds of such sale being used to pay the outstanding tax debt:
(general description of the goods)
DATED AT _________________ on _______, 20_.
Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XIII (subsections 63(1) and 63(4))
NOTICE OF SALE OF IMPROVEMENTS AND DISPOSITION OF INTEREST IN LAND
TO: ADDRESS: RE: ( description of improvements)
(d escription of interest in land) TAKE NOTICE THAT failure to pay all outstanding taxes with respect to the above-noted property, being$_ ____~ on or before the expiration to sixty (60) days after the date of this notice will result in the Tax Administrator for the Alexander First Nation holding a sale by public auction (o r tender) of the improvements located on the above-noted property and a disposition by public auction (or tender) of the above-noted interest on the Reserve. The Sale of Improvements and Disposition of Interest in the ______ Reserve shall be published in the ________ newspaper for seven (7) days prior to such sale and disposition, and shall be posted on the above-noted property located on the Reserve.
AND TAKE NOTICE THAT on or before the expiration of six (6) months after the above-noted sale and disposition, you may redeem your improvements and interest in land by paying to the Tax Administrator the full amount of all taxes for which the improvements were sold and the interest disposed, together with all taxes which have subsequently fallen due, including without restricting, the cost of the above-noted sale and disposition. If upon the expiration of those six ( 6) months any amount of the taxes remain outstanding, the sale of the improvements and disposition of the interest will be declared final, and the purchaser shall obtain both your title in the improvements sold and your interest in land.
AND TAKE NOTICE THAT upon the sale and disposition being declared final, you will be required to immediately vacate the property, and any rights or interests which you held in the improvements and to the Reserve land will be transferred in full to the purchaser.
DATED AT ------------------ on ------_,20_. I cer-'.ify t!v.1t ti::~, :, a trn<: and correcco·J~y to -f the original. ~ Tax Administrator --~----#-- -----------------
Alexander First Nation Property Assessment and T=tion By-law
SCHEDULE XIV (section 63)
CERTIFICATION OF SALE AND DISPOSITION OF INTEREST ON RESERVE RE: ---------------------------------( description of interest in land) ( description of improvements) I, ____________ __, Tax Administrator of the Alexander First Nation, hereby certify that resulting from the failure of _________ to pay the outstanding tax debt on the above-noted interest on Reserve, that interest has been disposed of by public auction ( or tender) and the above-noted improvements have been sold by public auction (or tender) pursuant to section 63 of the Alexander First Nation Property Assessment and Taxation By-law. The following person shall, pursuant to subsection 63(10) of that By-law, be substituted for the Tax Debtor as the holder of the above-noted' interest in land:
(name and address of purchaser at sale) DATED AT _________________ on _______, 20_.
Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XV (subsection 64(1))
NOTICE OF CANCELLATION OF INTEREST IN LAND TO: ADDRESS: RE: ( description of interest in land)
TAKE NOTICE THAT failure to pay in full the outstanding tax debt of $_ ____w ith respect to the above-noted interest in land will result, upon the expiration of six ( 6 ) months from the date of this notice, in the cancellation of such interest in land on the Reserve. The failure to pay such taxes is a breach of the ________ lease, license or permit) which can result in the cancellation of such interest.
Upon the cancellation of such interest you will be required to immediately vacate the interest in land on reserve, and any rights or interests which you acquired through such ______ (lease, licence or permit) will cease to exist.
DATED AT _________________ on _______, 20_.
Tax Administrator
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Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XVI ( section 64)
CERTIFICATION OF CANCELLATION OF INTEREST IN LAND RE: ( description of interest in land)
I, ___________, Tax Administrator for the Alexander First nation, hereby certify that the above-mentioned interest in land on the Alexander Reserve, has been cancelled or tenninated pursuant to subsection 64(3) oft he Alexander First Nation Property Assessment and Taxation By-law as a result of the failure of ______________ to pay the outstanding tax debt.
DATEDAT _________________ on _____ __J20_.
,------------------.
Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XVII (subsection 65(2))
NOTICE OF FORFEITURE TO: ADDRESS: RE: ( description of interest in land)
TAKE NOTICE THAT taxes imposed by the Alexander First Nation Property Assessment and Taxation By-law for the above-noted interest in the years _______ have been outstanding for two (2) years and pursuant to section ____,, the above-noted interest on the Reserve is now subject to forfeiture.
The amount of all taxes which are due and payable to the date of this notice is as follows: (itemized statement of all taxes including interest, penalties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding taxes are paid in full on or before the fortieth day after the date of this notice, the interest you hold in this property will be absolutely and unconditionally forfeited to the Alexander First Nation. Upon such forfeiture, your interest in land will vest in the Band clear of all charges except those rights of way, easements or other such third party interests which attach to that Reserve land.
AND FURTHER TAKE NOTICE THAT where any taxes remain unpaid on December 1 of the second year after the calendar year in which they were imposed, the payment of those taxes does not prevent forfeiture unless the payment
(i) includes all taxes then due and payable; and (ii) is made before forfeiture. DATED AT __________________ on _____ ___> 20_. --______ .., _________ .----·· I ccrtitv th:,'. t,:!s i~ a tr· 1e and c::>rrect copy of the ax Administrator original. /~/!.-ffJ?- _ ---------------
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XVIII (subsection 65(7))
CERTIFICATION OF FORFEITURE
RE: ( description of interest in land)
I, ___________ ___, Tax Administrator for Alexander First Nation, hereby certify that resulting from the failure of ___________ (Tax Debtor) to pay the outstanding tax debt owing on the above-mentioned interest in land in the Alexander Reserve, such interest has been forfeited to the Alexander First Nation pursuant to sections ______ and ____ of the Alexander First Nation Property Assessment and Taxation By-law.
DATEDAT __________________ on ______ ___J20_.
Tax Administrator
Alexander First Nation Property Assessment and Taxation By-law
SCHEDULE XIX (sectioft 67)
NOTICE OF DISCONTINUANCE OF SERVICES TO: ADDRESS: RE: ( description of interest in land)
TAKE NOTICE THAT the truces for the above-noted interest have been due and outstanding for ___ months, and that unless payment in full is received on or before thirty (30) days after the date of this Notice, or you have appeared before Council and shown cause as set out below, the following services provided to this property will be discontinued:
(list services to be discontinued)
AND FURTHER TAKE NOTICE THAT you may attend a meeting of the Band Council scheduled for ______ ---~ 20 at ____ o'clock, at the administration office, (within the 30 days set out above) and show cause as to why the services should not be discontinued.
DATED AT __________________ on _____ __, 20_.
True Administrator
>I .• ' " •' Alexander First Nation I Property Assessment and Taxation By-law -SCHEDULE XX (paragraph 69( 1) ( c))
NOTICE OF HEARING TO: ADDRESS: RE: ( specify proposed service or local improvement charge)
TAKE NOTICE THAT Council shall hold a public meeting at _________ (location) on _____________, 20_ , at ____ o'clock, to consider representations from affected ratepayers with respect to the above-noted proposed service/local improvement charge.
AND TAKE NOTICE THAT you may also submit to Council any written submissions that will be considered at the said meeting.
DATED AT ------------------Council
I I certify th3.t t11h is a tr_u,, f and correct copy of tric 1 origin~
•
on ------ , 20 .
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