it ra First Nations Tax Commission k 0)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 Tsawout First Nation in the Province of British Columbia, Tsawout First Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission C.T. (Mad ief Commissioner Nations Tax Commission
TSAWOUT FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Management Act, the council of a First Nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; W The Council of the Tsawout First Nation has enacted the T.cawout First Nation Property Assessment Law, 2008 and the Tsawout First Nation Property Taxation Lai, 2008, respecting taxation for local purposes on reserve; 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; NOW THEREFORE the Council of the Tsawout First Nation, at a duly convened meeting, enacts as follows: 1. This Law may be cited as the Tsa’i’out First Nation Annual Rates Law, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the Tsawout First Nation Property Assessment Law, 2008; “First Nation” means the Tsawout First Nation, being a band named in the schedule to the Act; “property taxation law” means a law made under paragraph 5(,l)(a) of the Act; “taxable property” means property in a reserve that is subject to taxation under a property taxation law; and “Taxation Law” means Tsawout First Nation Property Taxation Law, 2008. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the Schedule for each property class established in the Assessment Law, upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where: a) the amount of the tax levied on Class [taxable property in a taxation year is less than three hundred and fifty dollars ($350). and b) no taxpayer for that taxable property is over sixty-five (65) years of age, then the taxable property shall be taxed at three hundred and if fty dollars ($350) 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 and fifty dollars ($150), and b) a taxpayer for that taxable property is at least sixty-five (65) years of age, then the taxable property shall be taxed at one hundred and fifty dollars (3150) 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 10 act as agent of
__________ ______ the First Nation 10 fulfill 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. 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 constnied as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 10. The Schedule attached to this Law forms part of and is an integral part of this Law. 11. TIus Law comes 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 day of ffl(\’; , 2011, at Saanichton, in the Province of British Columbia. A quonim of Council consists of(5) members of Council. O&dM t Chief Allan Claxton Lou Claxton ‘—rank Pellps— C Stanley Sam Toby Joseph Antoine Undervood n Wilson Joel Keith Pelkey Sr.
SCHEDULE 2011 TAX RATES PROPERTY CLASS Class 1 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 6.8175 35.8453 0 0 19.3989 0 13.3208 0
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