__ I First Nations Tax Commission 4 Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Songhees First Nation in the Province of British Columbia, Songhees First Nation Annual Rates Law, 2011 Dated at Scanterbury, Manitoba this 29th day of March, 2011. On behalf of the First Nations Tax Commission C.T. (Ma’ Nations Tax Commission
SONCHEES FIRST NATION ANNUAL RATES LAW, 2011 WI-IEREAS: A. Pursuant 10 section 5 of the First Niitio,,s Fiscal and Statistical Management A ci, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands. interests and rights in the reserve; B. The Council of the Songitees First Nation has enacted the Song/ices First Nation Pro,nern’ :1 sses.vment Lan’, 2008 and the Song/ices First Nation Property Taxation Lair, 2008, respecting taxation for local purposes on reserve: and C. Section 10 of the First Nations Fiscal and Statistical Management -let requires a first nation that has made a property taxation law to, at least once each year. make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; NOW THEREFORE the Council of the Songlices First Nation duly enacts as follows: This Law may be cited as the Songhee.c Fit-st Nation .‘Innual Rates Lan’, 20)1. 2. In this Law: “Act’’ neatis [lie First Nations Fiscal and Statistical Alanage’nent Act, S.C. 2005. c.9, and the regulations made under that Act; “Assessment Law’’ means the Songliee.c First Nation Property Assessment Lan’, 2008; “Fit-st Nation” tneans the Songhees First Nation, being a band named in the schedule to the Act; ‘‘property taxation law’’ means a law enacted by tite First Nation under paragraph 5(1 )(a) of the Act; “taxable property” nieans property in a reserve that is subject to taxation under a property taxation law; and ‘Taxation l.aw’’ means the Song/ices First Nation Property Taxation Lait’, 2008. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in Schedule A upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where: a) the amount of the tax levied on Class I taxable property in a taxation year is less than three hundred and fifty dollars (S350), and b) no taxpayer for that taxable property is over sixty-five (65) 3-ears of’ age, then the taxable property shall be taxed at three hundred and fifty dollars (5350) for the taxation year. 5. Notwithstanding section 3. where: a) the amount of the tax levied on Class I taxable property in a taxation year is less than one hundred dollars (5100), and b) a taxpayer for that taxable propery is at least sixty-five (65) years of age, then the taxable property shall be taxed at one httndred dollars (5100) for the taxation year. 6. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third—party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fttllill any of the powers and obligations of the Council under this Law and the Act. 7. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
7 8. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 9. This Law must be construed as being remedial and must be given such fair, large and liberal consiruclion and interpretation as best ensures the attainment of its objectives. ID. Schedule A attached to this Law forms part of and is integral to this Law. II. This Law conies into force and effect on the day after ii is approved by the First Nations Tax Commission. TillS LAW IS HEREBY DULY ENACTED by Council on the 21 day of ML11 2011, at \‘ ictoria. in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. Chief R6h5ert .Sni j);.tr/. Councillor Norman George J1 Councihlor Garrv Albany Councihllor Frank George Sr. Cotinci Ilor N icliolas A Ibanv Councillor Ron Sam
3 SCHEDULE A TAX RATES PROPERTY CLASS Class I Residential — Class 2— Utilities Class 3—Supportive Housing Class 4 - Major Industry Class 5- Light lndustiy Class 6- Business and Other Class 7-Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9- Farm RATE PER $1000 of assessed value 5.8659 45.9065 5.8659 44.5808 24.8714 20.12 2.6983 8.3296 16.7178
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