First Nations Tax Commission Commission de Ia tiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Metlakatla First Nation in the Province of British Columbia, Metlakatla First Nation Annual Rates Law, 2011 Dated at Victoria, British Columbia this 14th day of December, 2011. On behalf of the First Nations Tax Commission CT. rules — Chief Commissioner Nations Tax Commission \)
METLAKATLA FIRST NATION ANNUAL RATES LAW, 2011 WI] EREA 5: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Afanagenzcnt Act, the council of a First Nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, inleiests and rights in the reserve; 13. The Council of the Mctlakatla First Nation has enacted the Aletlakatla Property Taxation and .1ssessn,ent By-Lair, which by-law has been deemed to be a property taxation law made under the First Nations Fiscal and Statistical Aianageincnt Act, pursuant to section 145 of that Act; and C. Section 10 of the First Nations Fiscal and Statistical Management Act requires a First Nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve, NOV TI-IEREFORE the Council of the Metlakatla First Nation duly enacts as follows: 1. This Law may be cited as the .4ktlakatla First Nation Annual Rat L’s Lair, 20)1. 2. In this Law: “Act’’ means the First jVatiwLi Fiscal and Statistical Afanagenient Act, S.C. 2005, c. 9, and the regulations made under that Act; “Assessment and Taxation Law” means the Metlakatla Property Taxation and Assessment By-Lan’, enacted on August 16, 2005; “First Nation” means the Metlakatla First Nation, being a band named iii the schedule to the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(l)(a) of the Act: and “taxable property” means property in a reserve that is subject to taxation under a property taxation law. 3. Taxes levied pursuant to the Assessment and Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out iti the Schedule upon the assessed value of all taxable property in each properly class. 4. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third-party management of (lie revenues raised under this Law is required. Council authorizes the First Nations Financial Management Board to act as agent ot’ the First Nation to fulfill any of (lie powers and obligations of the Council under this Law and the Act. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment and Taxation Law. 6. Where a provision in this Law is expressed in thc present tense, the provision applies to the circumstances as they arise. 7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law’ forms part of, and is integral to, this La’v.
____ Aletlakatu First Nation A,,,nial Roles Lair, 2011 9. This Law conies into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 2nd day of December 2011, at Prince Rupert, in the Province of British Columbia. A quorum of Council consists of fotir (4) members of Council. t\L. \\.N Chief 1-larold Leighton UL L•(L Cotincillor Alvin F. Bolton, Jr. iCt C4L Councillor Alrita J. Leask Councillor Alvin W. Leask /Councillor James L. Nelson J Councillor Robert D. Nelson c I jn r r S . j xiivM Councillor Cindy It. Sin itli
SCHEDULE TAX RATES PROPERTY CLASS Class I -Residential Class 2- Utilities Class 4-Major Industry Class 5 - Light Industry Class 6- Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm RATE PER $1,000 OF ASSESSED VALUE 14.01856 58.03336 52.69395 46.00033 36.02175 00.0000 10.77130 00.0000
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