First Nations Tax Commission 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 K’ámoks First Nation in the Province of British Columbia, K’omoks First Nation Property Assessment Law, 2011 Dated at Kamloops, British Columbia this 5th day of October, 2011.
On behalf of the First Nations Tax Commission CT. (Manny)Qyjds - Chief Commissioner £ \& ‘4 First Nations Tax Commission
August3l,2011 K’OMOKS FIRST NATION PROPERTY ASSESSMENT LAW, 2011 TABLE OF CONTENTS PART I Citation 2 PART II Definitions and References 2 PART III Administration 5 PART IV Assessed Value 5 PART V Requests for Information and Inspections 7 PART VI Assessment Roll and Assessment Notice 9 PART VII Errors and Omissions in Assessment Roll 12 PART VIII Reconsideration of Assessment 15 PART IX Assessment Review Board 16 PART X Appeal to Assessment Review Board 18 PART XI General Provisions 25 SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend/Produce Documents XI Certification of Assessment Roll by Assessor 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; B. The Council of the K’ómoks First Nation deems it to be in the best interests of the K’ómoks First Nation to make a law for such purposes; and
2 C. The Council of the K’dmoks First Nation and has considered any representations with the requirements of the First Nations Act;
NOW THEREFORE the Council of as follows: PART CITATION Citation 1. This Law may be cited as Assessment Law, 201]. PART DEFINITIONS AND Definitions and References 2.(1) InthisLaw: “Act” means the First Nations Fiscal 2005, c. 9, and the regulations enacted “assessable property” means property Law;
“assessed value” means the market value the land or improvements were held determined under this Law; “assessment” means a valuation and classification “Assessment Notice” means a notice Schedule V; “Assessment Review Board” means a accordance with Part IX; “assessment roll” means a roll prepared supplementary assessment roll, and “assessor” means a person appointed by “chair” means the chair of the Assessment Review “complainant” means a person who commences under this Law; “Council” has the meaning given to that term
has given notice of this law received by the Council, in accordance Fiscal and Statistical Management
the K’ómoks First Nation duly enacts I the K’ómoks First Nation Property II REFERENCES and Statistical Management Act, S.C. under that Act; that is liable to assessment under this
of land or improvements, or both, as if in fee simple off the reserve, as of an interest in land; containing the information set out in board established by the Council in pursuant to this Law, and includes a a revised assessment roll; the Council under subsection 3(1); Board; an appeal of an assessment in the Act:
August3l,2011 “FMB” means the First Nations Financial Management Board the Act; “holder” means a person in possession of the time being, (a) is entitled through a lease, licence occupy the interest in land, (b) is in actual occupation of the interest in (c) has any right, title, estate or interest in (d) is a trustee of the interest in land; “improvement” means any building, constructed, placed or affixed on, in or to another improvement and includes “interest in land” or “property” means reserve and, without limitation, improvements, any occupation, possession and any right to occupy, possess or “KFN” means the K’Omoks First Nation, being the Act; “manufactured home” means a structure, whether with wheels, that is designed, constructed (a) be moved from one place to another (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other (iv) shelter for machinery or other (v) storage. workshop, repair, construction “Notice of Appeal” means a notice Schedule VII; “Notice of Assessment Inspection” means set out in Schedule III: “Notice of Hearing” means a notice Schedule IX;
3 established under an interest in land or a person who, for or other legal means to possess or land, the interest in land, or fixture, structure or similar thing or to land, or water over land, or on, in a manufactured home; land or improvements, or both, in the includes any interest in land or or use of land or improvements, use land or improvements; a band named in the schedule to or not ordinarily equipped or manufactured to by being towed or carried, and purpose, equipment, or or manufacturing facilities: containing the information set out in a notice containing the information containing the information set out in
4 “Notice of Withdrawal” means a notice Schedule VIII; “Order to AttendlProduce Documents” information set out in Schedule X; “party”, in respect of an appeal of an participant in an assessment appeal under “person” includes a partnership. syndicate, association, corporation personal or other legal representatives “property class” means those categories 6(10) for the purposes of assessment and “Province” means the province of British “reserve” means any land set apart for meaning of the Indian Act; “resolution” means a motion passed and present at a duly convened meeting; “revised assessment roll” means an assessment roll amended section 12 of this Law; “supplementary assessment roll” means “tax administrator” means the person appointed under the Taxation Law; “Taxation Law” means the K’ómoks First “taxation year” means the calendar year the purposes of taxation; and “taxes” includes (a) all taxes imposed. levied, assessed Law, and all penalties, interest and Law, and (b) for the purposes of collection levied, assessed or assessable under and all penalties, interest and costs added (2) In this Law, references to a Part (e.g. Part I), section subsection (e.g. subsection 2(1)), paragraph (e.g. Schedule I) is a reference to the paragraph or Schedule of this Law, except where
containing the information set out in means an order containing the assessment under this Law, means a section 31; and the of a person; of property established in subsection taxation; Columbia; the use and benefit of KEN within the approved by a majority of the Council in accordance with an assessment roll under section 19; by the Council to that position Nation Property Taxation Lnw, 2011; to which an assessment roll applies for or assessable under the Taxation costs added to taxes under the Taxation arid enforcement, all taxes imposed, any other local revenue law of KFN, to taxes under such a law. (e.g. section 1), (e.g. paragraph 6(3)(a)) or Schedule specified Part. section, subsection, otherwise stated.
August3l,2011 PART ADMINiSTRATION Assessor 3.( I) The Council must, by resolution, appoint one undertake assessments of assessable property such other duties as set out in this Law or (2) An appointment under subsection out in the resolution. (3) An assessor appointed by the assessments of real property in the Province. Authorization of Financial Management Board 4. Notwithstanding any other provision notice to the Council pursuant to the Act that revenues raised under this Law is required, the act as agent of KFN to fulfill any of the under this Law and the Act. Application of Law 5. This Law applies to all interests PART ASSESSED Assessment and Valuation 6.( 1) The assessor must assess (a) all interests in land that are subject to (h) all interests in land for which grants and
(c) non-taxable interests in land, at the (2) For the purpose of determining for an assessment roll, the valuation date year for which the assessment applies. (3) The assessed value of an interest in determined as if on the valuation date (a) the interest in land was in the physical condition following the valuation date: and (b) the permitted use of the interest in
5 III or more assessors to in accordance with this Law and as directed by the Council. (1) is on the terms and conditions set Council must be qualified to conduct of this Law, if the FMB gives third-party management of the Council authorizes the FMB to powers and obligations of the Council in land. IV VALUE taxation under the Taxation Law; may be accepted by the Council;
direction of the Council. the assessed value of an interest in land is July I of the year before the taxation land for an assessment roll is to be that it is in on October 31 land was the same as on October 31
6 following the valuation date. (4) Paragraph (3)(a) does not apply I 8(3)(b) and (d) and the assessed value of an assessment roll must be determined was in the physical condition that it valuation date. (5) Except where otherwise provided, the land at their market value as if held in fee (6) The assessor must determine the and must enter the assessed value of the (7) In determining assessed value, the has a different requirement, give consideration (a) present use; (b) location; (c) original cost; (d) replacement cost; (e) revenue or rental value; (f) selling price of the interest in land (g) economic and functional obsolescence; (h) any other circumstances affecting (8) Without limiting the application in land used for an industrial or commercial undertaking, a utility enterprise must be valued as the property (9) Where KFN, under a lease or other land, places a restriction on the use of termination or a restriction on the duration must consider the restriction. (10) The Council hereby establishes Province for provincial property assessment assessment under this Law and imposing (II) The property classes established Schedule I to this Law, and the classification musi be determined using the corresponding (12) As an exception to subsection
to property referred to in paragraphs property referred to in that section for as if on the valuation date the property is in on December 31 following the assessor must assess interests in simple off the reserve. assessed value of an interest in land interest in land in the assessment roll. assessor may, except where this Law to the following: and comparable interests in land; and the value of the interest in land. of subsections (5) and (6), an interest business or a public of a going concern. instrument granting an interest in the property, other than a right of of the interest in land, the assessor the property classes established by the purposes, for the purposes of taxes under the Taxation Law. under subsection (10) are set out in criteria for each property class provincial classification rules. (II), Class 7 (forest land) must include
August3l,2011 only lands respecting which a licence or under the Indian Act or under a land code Fir,ct Nations Land Management Act, S.C. 1999, c. 24. (13) The assessor must assess interests classes established under this Law. (14) Where a property falls into assessor must determine the share of attributable to each class and assess the each share constitutes of the total assessed (15) Where two (2) or more persons assessor may choose to assess the property or in the names of two (2) or more of those (16) If a building or other improvement property, those properties, if contiguous, may property and assessed accordingly. (17) Where an improvement extends owned, occupied, maintained, operated or of the land, that improvement may be separately occupying, maintaining, operating or using holds an interest in the land. (1 8) Except as otherwise provided assessing interests in land the assessor must (a) valuation methods, rates, rules provincial assessment legislation existing (b) assessment rules and practices conducting assessments off the reserve. Exemption from Assessment 7. Notwithstanding any other provision designed. constructed or installed to provide or domestic animals in the event of a disaster of the Emergency Program Act. R.S.B.C. assessment under this Law. PART REQUESTS FOR INFORMATION Requests for Information 8.( 1) The assessor may deliver a
7 permit to cut timber has been issued established in accordance with the in land according to the property two (2) or more property classes, the the assessed value of the property property according to the proportion value. are holders of assessable property, the in the name of any of those persons persons jointly. extends over more than one (1) be treated by the assessor as one over, under or through land and is used by a person other than the holder assessed to the person owning, it, even though some other person in this Law, for the purposes of use the and formulas established under at the time of assessment; and used by assessors in the Province for in this Law, improvements emergency protection for persons or emergency within the meaning 1996, c. Ill are exempt from V AND INSPECTIONS request for information containing the
8 information set out in Schedule II, to a assessable property, and that person fourteen (14) days from the date of delivery notice, information for any purpose related (2) The assessor may in all cases the information available to the assessor provided under subsection (I). Inspections 9.(l) The assessor may, for any purposes or on and inspect land and improvements. (2) Where the assessor wishes to property for the purpose of assessing Notice of Assessment Inspection by personal delivery, mail, fax person named on the assessment roll at the roll. (3) Personal delivery of a Notice of (a) in the case of delivery to a residential dwelling, by with a person at least eighteen (18) (b) in the case of delivery to any other notice with the person apparently in premises.
(4) A Notice of Assessment Inspection delivered
(a) if delivered personally, at the time (b) if sent by mail, five (5) days postmarked:
(c) if sent by fax, at the time indicated and
(d) if sent by e-mail, at the time that the e-mail has been opened. (5) Where an assessable property person named on the assessment roll, the must make arrangements with the occupant to (6) Unless otherwise requested by the inspections of an assessable property
holder or a person who has disposed of must provide to the assessor, within or a longer period as specified in the to the administration of this Law. assess the assessable property based Ofl and is not bound by the information related to assessment, enter into conduct an inspection of assessable its value, the assessor must deliver a or e-mail to the address indicated on the assessment Assessment Inspection is made leaving the notice years of age residing there; and assessable property, by leaving the charge, at the time of delivery, on those
is considered to have been
personal delivery is made; after the day on which the notice is
on the confirmation of transmission:
indicated in the electronic confirmation is occupied by a person other than the person named on the assessment roll provide access to the assessor. person named on the assessment roll, must be conducted between 09:00 and
August3l,2011 17:00 local time. (7) If the assessor attends at an assessable occupant eighteen (18) years of age or the property is denied, the assessor may property based on the information available (8) As part of an inspection under access to, and may examine and take accounts, vouchers, documents and appraisals and the occupant must, on request, furnish for the entry and examination. PART ASSESSMENT ROLL AND Assessment Roll
1O.(1) On or before December 31 a new assessment roll containing a list of assessment under this Law. (2) The assessment roll must be contain the following information: (a) the name and last known address (b) a short description of the interest in (c) the classification of the interest in (d) the assessed value by classification (e) the total assessed value of the interest in (f) the net assessed value of the interest in the Taxation Law; and (g) any other information the assessor Certification by Assessor 11. On completion of an assessment that year, the assessor must (a) certify in writing in substantially the assessment roll was completed this Law; and (b) deliver a copy of the certified assessment
9 property to inspect it and no older is present or permission to inspect assess the value of the assessable to the assessor. this section, the assessor must be given copies of and extracts from, the books, respecting the assessable property every facility and assistance required VI ASSESSMENT NOTICE
of each year, the assessor must complete every interest in land that is liable to in paper or electronic form and must of the holder of the interest in land; land; land; of the interest in land; land; land subject to taxation under considers necessary or desirable. roll and on or before December 31 in the form set out in Schedule XI that in accordance with the requirements of roll to the Council.
10 Assessor to Prepare and Certify Revised 12.( 1) No later than March 31 after under section 11, the assessor must (a) modify the assessment roll to corrections of errors and omissions, and from the Assessment Review Board; (b) date and initial amendments made section; and (c) prepare a revised assessment roll. (2) On completion of the revised assessment roll, the (a) certify in writing in substantially the revised assessment roll was requirements of this Law; and (b) deliver a copy of the certified and to the chair. (3) On certification under this section, the the assessment roll for the taxation year date the assessment roll was certified under Validity of Assessment Roll 13. An assessment roll is effective accordance with this Law, by a decision an order of a court of competent jurisdiction, is (a) valid and binding on all parties (i) omission, defect or error assessment roll. (ii) defect, error or misstatement in (iii) omission to mail any notice (b) for all purposes, the assessment assessment roll or certified revised assessment roll. Inspection and Use of Assessment Roll 14.(l) On receipt by the Council, the in the KFN band office by any person during (2) In addition to inspection under subsection assessment roll to be accessed electronically
Assessment Roll the certification of the assessment roll reflect all reconsideration decisions. decisions received by the assessor to the assessment roll under this assessor must the form set out in Schedule XI that completed in accordance with the revised assessment roll to the Council revised assessment roll becomes and it is deemed to be effective as of the section Il. on certification and, unless amended in of the Assessment Review Board or by concerned, despite any committed in, or with respect to, the any notice required, or required; and roll of KFN until the next certified assessment roll is open to inspection regular business hours. 14(1), Council may allow the through an online service, provided
August3l,2011 that the information available online identifying information about a holder or other (3) A person must not, directly or information contained in the assessment roll to (a) obtain names, addresses or purposes, whether the solicitations are means; or (b) harass an individual. (4) The assessor or tax administrator inspect the assessment roll to complete a out in Schedule IV (a) specifying the purpose for which (b) certifying that the information contained be used in a manner prohibited under Protection of Privacy in Assessment Roll 15.(l) On application by a holder, the obscure the holder’s name, address or would ordinarily be included in an assessment roll if, in opinion, the inclusion of the name, reasonably be expected to threaten the safety holder or a member of the holder’s household. (2) Where the tax administrator subsection (1), such information must be are available for public inspection under accessible to the public. Chargeholders 16.(1) Any person holding a charge time, give notice, with full particulars of charge, to the assessor and request that their roll in respect of that assessable property, for (2) On receipt of a notice and request under enter the person’s name and address on of all assessment notices issued in respect of Assessment Notice 17.( I) The assessor must, on or before Assessment Notice to every person named
11 does not include any names or other person. indirectly, use the assessment roll or telephone numbers for solicitation made by telephone, mail or any other may require a person who wishes to declaration in substantially the form set the information is to be used; and in the assessment roll must not this section. tax administrator may omit or other information about the holder that the tax administrator’s address or other information could or mental or physical health of the omits or obscures information under obscured from all assessment rolls that subsection 14(1) or are otherwise cm assessable property may, at any the nature, extent and duration of the name be added to the assessment the duration of the charge. this section, the assessor must the assessment roll and provide copies the assessable property. December 3 I of each year, mail an in the assessment roll in respect of
12 each assessable property, at the person’s (2) Where requested by the recipient, an mailed to a person named on the assessment roll, and must be deemed to have been delivered assessor. (3) A person whose name appears notice to the assessor of any change of address. (4) Any number of interests in land holder may be included in one Assessment Notice. (5) If several interests in land are at the same value, the Assessment Notice assessed, without giving the full description assessment roll. (6) The assessor must provide, to any assessor the fee prescribed from time to 1996, c. 20, the information contained in the assessor. PART ERRORS AND OMISSIONS Amendments by Assessor 18.(1) Before March 16 in each assessment roll under section 11, the correction to the Assessment Review Board assessment roll, except those errors or omissions (2) Before March 16 in each year roll under section 11, the assessor may assessment roll to correct an error or omission, with (a) holder of the interest in land; and (b) the complainant, if the complainant is (3) Without limiting subsection (I). the Assessment Review Board and recommend any of the following circumstances: (a) because of a change in a holder taxation year that is not reflected in results in (i) land or improvements, or both, that were
address on the assessment roll. Assessment Notice may be e the Assessment Notice on the date that the e-mail is sent by the in the assessment roll must give written assessed in the name of the same assessed in the name of the same holder may clearly identify the property of each property as it appears in the person who requests it and pays to the time under the Assessment Act, R.S.B.C. the current Assessment Notice sent by VII IN ASSESSMENT ROLL year after the certification of an assessor must notify and recommend of all errors or omissions in the corrected under subsection (2). after the certification of an assessment amend an individual entry in the the consent of the not the holder. assessor must give notice to the correction of the assessment roll in that occurs before January 1 in a the certified assessment roll and that not previously subject to
August3l,2011 taxation become subject to taxation, or (ii) land or improvements, or taxation cease to be subject to taxation; (b) after October 31 and before the home is moved to a new location or (c) after October 31 and before the home is placed on land that has been purchased by the holder of land that has (d) improvements, other than a manufactured (i) are substantially damaged or the following January 1, and (ii) cannot reasonably be repaired January 1. (4) Except as provided in section 19, or competent jurisdiction, the assessor must not make assessment roll after March 31 of the current taxation (5) Where the assessment roll is assessor must mail an amended Assessment Notice assessment roll in respect of the interest Supplementary Assessment Roll 19.( I) If, after the certification of there is no revised assessment roll, after interest in land (a) was liable to assessment for the assessed on the current assessment roll, or (b) has been assessed for less than assessment. the assessor must assess the interest in land or further supplementary assessment roll, in been assessed on the current assessment roll, provided assessment roll under this section must not be taxation year in which the assessment roll certified (2) If, after the certification of the revised no revised assessment roll, after March 31, the land
13 both, that were previously subject to following January 1, a manufactured destroyed; following January 1, a manufactured assessed or the manufactured home is been assessed: and home, that destroyed after October 31 and before or replaced before the following pursuant to an order of a court of any amendments to the year. amended under subsection (1), the to every person named in the in land affected. the revised assessment roll or where March 31, the assessor finds that any current taxation year, but has not been the amount for which it was liable to on a supplementary assessment roll, the same manner that it should have that a supplementary prepared after December 31 of the under section 11 applies. assessment roll or where there is assessor finds that an interest in
14 (a) was liable to assessment for a assessed on the assessment roll for that taxation (b) has been assessed in a previous for which it was liable to assessment, the assessor must assess the interest in land or further supplementary assessment roll, in been assessed, but only if the failure assessment for less than it was liable to be (c) a holder’s failure to disclose, (d) a holder’s concealment of particulars (e) a person’s failure to respond subsection 8(1), or (f) a person’s making of an incorrect response under subsection 8(1), as required under this Law. (3) In addition to supplementary assessments the assessor may, at any time before December the assessment roll certified under section omissions in the assessment roll by assessment roll. (4) The duties imposed on the assessor and the provisions of this Law relating applicable, apply to supplementary assessment rolls. (5) Where the assessor receives Board after March 31 in a taxation supplementary assessment roll reflecting Board and this section applies. (6) Nothing in this section authorizes supplementary assessment roll that would or directed by the Assessment Review jurisdiction.
(7) A supplementary assessment ordered or directed by the Assessment Review jurisdiction may not be appealed to the Assessment Review (8) The assessor must, as soon as practicable, after assessment roll
previous taxation year, but has not been year, or taxation year for less than the amount Ofl a supplementary assessment roll, the same manner that it should have to assess the interest in land, or the assessed, is attributable to relating to assessable property, to a request for information under to a request for information under subsections (1) and (2), 31 of the taxation year in which 11 applies, correct errors and means of entries in a supplementary with respect to the assessment roll to assessment rolls, so far as they are a decision of the Assessment Review year, the assessor must create a the decision of the Assessment Review the assessor to prepare a be contrary to an amendment ordered Board or by a court of competent
roll that implements an amendment Board or by a court of competent Board. issuing a supplementary
August3l,2011 (a) deliver a certified copy of the supplementary (b) where the supplementary assessment roll reflects Assessment Review Board, deliver assessment roll to the chair; and (c) mail an amended Assessment assessment roll in respect of the interest in (9) Where a supplementary assessment roll is supplementary assessment roll is deemed assessment roll was certified under section property affected. PART RECONSIDERATION Reconsideration by Assessor 20.( I) A person named on the assessment roll in property may request that the assessor assessable property. (2) A request for reconsideration grounds on which an assessment appeal may (3) A request for reconsideration of (a) be delivered to the assessor within Assessment Notice is mailed or e-mailed assessment roll in respect of an assessable (b) be made in writing and contain and (c) include any reasons in support of (4) The assessor must consider the fourteen (14) days after receiving the request for (a) advise the person who requested confirms the assessment; or (b) where the assessor determines been assessed differently, offer reconsideration to modify the assessment. (5) Where the person who requested modification proposed by the assessor, the
15 assessment roll to the Council; a decision of the a certified copy of the supplementary Notice to every person named on the land affected. issued under this Law, the to be effective as of the date the 11 in respect of the assessable VIII OF ASSESSMENT respect of an assessable reconsider the assessment of that may be made on one or more of the be made under this Law. an assessment must thirty (30) days after the day that the to the person named on the property; the information set out in Schedule VI; the request. request for reconsideration and, within reconsideration, either the reconsideration that the assessor that assessable property should have to the person who requested the the reconsideration agrees with the assessor must
16 (a) amend the assessment roll assessment;
(b) give notice of the amended assessment to all other persons who received the assessable property; and (c) where a Notice of Appeal has assessable property, advise the modification.
(6) Where the person who requested modify an assessment, that person must not appeal the must withdraw any Notice of Appeal filed PART ASSESSMENT REVIEW Council to Establish Assessment Review 21.(l) The Council must, by resolution, establish Board to (a) consider and determine all recommendations subsection 18(1); and (b) hear and determine assessment appeals (2) The Assessment Review Board members, including at least one (1) member of the Province and at least one (1) member appeals in the Province. (3) Each member of the Assessment Review period of four (4) years unless the member accordance with this Law. (4) If a member of the Assessment Review unable or unwilling to act, the Council may otherwise be qualified for appointment as the member returns to duty or the member’s first. Remuneration and Reimbursement 22.( 1) KFN must remunerate (a) the chair (or acting chair) at the the Province for a part-time chair of
as necessary to reflect the modified
the tax administrator and to Assessment Notice in respect of the been delivered in respect of the Assessment Review Board of the
the reconsideration accepts an offer to modified assessment and in respect of the assessable property. IX BOARD Board an Assessment Review from the assessor under under this Law. must consist of not less than three (3) who is a member of the law society who has experience in assessment Board must hold office for a resigns or is removed from office in Board is absent, disqualified, appoint another person, who would a member, to replace the member until term expires, whichever comes rates established from time to time by an administrative tribunal categorized
August3l,201l as Group 1, (b) a member (or replacement member chair but meets the requirements of from time to time by the Province administrative tribunal categorized (c) any other member of the Assessment Review member appointed to act), at the rates Province for a part-time member of as Group 1, for time spent on activities related to (2) KFN must reimburse a member replacement member for reasonable necessarily incurred in carrying out their Conflicts of Interest 23.(l) A person must not serve as Board if the person (a) has a personal or financial interest in subject of an appeal; (b) is the Chief of KFN or a member (c) is an employee of KFN; or (d) has financial dealings with KFN, which conflict of interest or impair that person’s impartially with an appeal, as required (2) For the purposes of paragraph itself constitute a personal or financial interest in Appointment of Chair 24.(l) The Council must, by resolution, appoint one Assessment Review Board as chair. (2) The chair must (a) supervise and direct the work of (b) undertake administrative duties the work of the Assessment Review (c) determine procedures to be followed Law;
17 appointed to act) who is not the paragraph 2 1(2) at the rates established for a part-time vice chair of an as Group 1, and Board (or replacement established from time to time by the an administrative tribunal categorized the Assessment Review Board. of the Assessment Review Board and a travel and out-of-pocket expenses duties. a member of the Assessment Review the assessable property that is the of the Council; might reasonably give rise to a ability to deal fairly and under the terms of this Law. (1 )(a), membership in KFN does not in assessable property. of the members of the the Assessment Review Board; as necessary to oversee and implement Board; at hearings consistent with this
18 (d) administer an oath or solemn affirmation their evidence is taken; (e) preside at hearings of the Assessment Review (f) have the custody and care of decisions made by or pertaining to the (g) fulfill such other duties as required (3) If the chair is absent or incapacitated, the member of the Assessment Review Board the chair is absent or incapacitated. Removal of Member 25. The Council may terminate Assessment Review Board for cause, including (a) is convicted of an offence under 46;
(b) has unexcused absences from Review Board, as determined by the (c) fails to perform any of their duties accordance with the terms of this Law. Duty of Member 26. In performing their duties under Assessment Review Board must act faithfully, honestly the best of their skill and ability, and must not disclose information obtained by them as a member, except in their duties. PART APPEAL TO ASSESSMENT Appeals and Assessor Recommendations 27. The Assessment Review Board (a) consider and determine assessor subsection 18(1) for changes to the assessment (b) hear and determine appeals made Notice of Appeal 28.( I) Any person. including without limitation may appeal an assessment or a reconsideration
to a person or witness before Board; all records, documents, orders and Assessment Review Board; and by the Council. Council must designate a as the acting chair for the period that the appointment of a member of the where a member the Criminal Code, R.S.C. 1985, c. C-
three (3) hearings of the Assessment chair (or acting chair); or under this Law in good faith and in this Law, the members of the and impartially and to to any person the proper performance of X REVIEW BOARD must recommendations made under roll; and under this Part. KFN and the assessor. of an assessment of assessable
August3l,2011 property to the Assessment Review Board (a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) an administration fee of thirty dollars to the assessor within sixty (60) days after Notice was mailed or e-mailed to the persons respect of the assessable property. (2) The address for delivery of a Notice Idiens Way, Courtenay. BC V9N 9B5. (3) The grounds for an appeal may following: (a) the assessed value of the property; (b) the assessment classification of (c) the applicability of an exemption (d) any alleged error or omission in (4) Where an appeal is commenced assessment, the appeal must be confined Agents and Solicitors 29. Where a complainant is represented agent, all notices and correspondence required are properly given if delivered to the solicitor the Notice of Appeal. Scheduling of Hearing 30(1) On delivery of a Notice of Appeal to recommendation from the assessor under consultation with the assessor, schedule recommendation. (2) The chair must, at least thirty Notice of Hearing setting out the date, time parties and to each person named on assessable property. (3) Notwithstanding subsection (2), the Notice of Hearing to a holder of recommendation under subsection 18(1) where
19 by delivering ($30), the date on which the Assessment named on the assessment roll in of Appeal to the assessor is 2488 be in respect of one or more of the the property; to the property; and an assessment or Assessment Notice. with respect to a supplementary to the supplementary assessment. in an appeal through a solicitor or to be given to the complainant or agent at the address set out in the assessor, or on receipt of a subsection 18(l), the chair must, in a hearing of the appeal or the assessor (30) days before the hearing, deliver a and place of the hearing, to the the assessment roll in respect of the chair is not required to deliver a a property affected by an assessor the recommendation
20 (a) results in a decrease in the assessed (b) does not change the classification (c) does not result in the removal of Parties 31. The parties in a hearing, except (a) the complainant; (b) the holder of the assessable property, if (c) the assessor; and (d) any person who the Assessment affected by the appeal or assessor person.
Delivery of Documentation 32. The assessor must, without delay, deliver submitted by a party in relation to a hearing Timing for Hearing 33. Subject to section 46, the Assessment Review hearing within ninety (90) days after delivery assessor or receipt of an assessor recommendation unless all parties consent to a delay. Daily Schedule 34.(l) The chair must create, and Review Board is to meet, a daily schedule Review Board. (2) The Assessment Review Board assessor recommendations in accordance chair considers a change in the schedule circumstances.
Conduct of Hearing 35.( I) The Assessment Review Board opportunity to be heard at a hearing. (2) A party may be represented by submissions as to facts, law and jurisdiction. (3) The Assessment Review Board complainant is present or not. provided
value of the property; of the property; and an exemption. as provided in subsection 30(3), are not the complainant; Review Board determines may be recommendation, upon request by that
a copy of any document to all other parties. Board must commence a of the Notice of Appeal to the under subsection 1 8(1), post at the place where the Assessment for the hearings of the Assessment must proceed to deal with appeals and with the daily schedule, unless the necessary and desirable in the
must give all parties a reasonable counsel or an agent and may make may conduct a hearing whether the the complainant was given notice of the
August3l,2011 hearing in accordance with this Law. (4) The burden of proof in an appeal is (5) In an oral hearing, a party may evidence and submissions and conduct cross-examination reasonably required by the Assessment Review disclosure of all matters relevant to the issues (6) The Assessment Review Board examination or cross-examination of examination or cross-examination has been all matters relevant to the issues in the appeal. (7) The Assessment Review Board oral evidence at a hearing. (8) The Assessment Review Board that it considers relevant, necessary information would be admissible in a court of (9) The Assessment Review Board combination of written, electronic and oral hearings. (10) An oral hearing must be open Review Board, on application by a party, determines held in camera. Maintaining Order at Hearings 36.(l) The chair may, at an oral hearing, make that it considers necessary to maintain order (2) Without limiting subsection (1), the order, impose restrictions on a person’s at a hearing and may exclude a person attendance at a hearing until the Assessment Review Summary Dismissal 37.( I) At any time after a Notice of Review Board, the Assessment Review appeal where it determines that (a) the appeal is not within the jurisdiction (b) the appeal was not filed within the (c) the complainant failed to diligently comply with an order of the Assessment Review
2! on the person bringing the appeal. call and examine witnesses, present of witnesses as Board for a full and fair in the appeal. may reasonably limit further a witness if it is satisfied that the sufficient to disclose fully and fairly may question any witness who gives may receive and accept information and appropriate, whether or not the law. may conduct its proceedings by any to the public unless the Assessment that the hearing should be orders or give directions at the hearing. Assessment Review Board may, by continued participation in or attendance from further participation in or Board orders otherwise. Appeal is received by the Assessment Board may dismiss all or part of the of the Assessment Review Board; applicable time limit: or pursue the appeal or failed to Board.
22 (2) Before dismissing all or part of Assessment Review Board must give the submissions to the Assessment Review (3) The Assessment Review Board dismissal made under subsection (I) to all parties. Quorum 38.(l) A majority of the members constitutes a quorum, provided that there members present at any time. (2) Where a quorum of the members not present at the time at which a hearing adjourned to the next day that is not a holiday, and there is a quorum. Decisions 39. A decision of the majority Assessment Review Board. Combining Hearings 40. The Assessment Review Board or more appeals or assessor recommendations the matters in each hearing are addressing substantially the same issues. Power to Determine Procedures 41.(l) Subject to this Law, the Assessment Review control its own processes and may make to facilitate the just and timely resolution (2) Without limiting subsection (I), the make rules respecting the holding of pie-hearing parties to attend a pre-hearing conference. Orders to AttendfProduce Documents 42.( I) At any time before or during Assessment Review Board may make an (a) attend a hearing to give evidence, or (b) produce a document or other thing as specified by the Assessment Review by issuing an Order to Attend/Produce Documents at least two (2) days before the hearing.
an appeal under subsection (1), the complainant an opportunity to make Board. must give written reasons for any of the Assessment Review Board must not be less than three (3) of an Assessment Review Board is is to be held, the hearing must be so on from day to day until of the members is a decision of the may conduct a single hearing of two (2) related to the same assessment if the same assessable property or Board has the power to rules respecting practice and procedure of the matters before it. Assessment Review Board may conferences, and requiring the a hearing, but before its decision, the order requiring a person to in the person’s possession or control Board, and serving it on the person
August3l,2011 (2) Where an order is made under Review Board must pay to the person the matters prescribed from time to time under c. 80, plus reasonable travel expenses Assessment Review Board. (3) A party may request that the Assessment Review under subsection (I) to a person specified (4) Where a party makes a request (a) the chair must sign and issue an the party must serve it on the witness and
(b) a party requesting the attendance for Supreme Court civil matters prescribed Court Rules Act, R.S.B.C. 1996, c. 80, plus the witness to attend and give evidence Board.
(5) The Assessment Review Board jurisdiction for an order directing a person section.
Adjournments 43. The Assessment Review Board (a) hear all appeals or assessor recommendations adjourn from time to time until all matters and
(b) at any time during a hearing, adjourn Costs 44. The Assessment Review Board (a) requiring a party to pay all or respect of the appeal, (b) requiring a party to pay all or Review Board in respect of the appeal, where the Assessment Review Board considers improper, vexatious, frivolous or abusive. Reference on Question of Law 45.(l) At any stage of a proceeding
23 paragraph (1)(a), the Assessment witness fee for Supreme Court civil the Court Rules Act, R.S.B.C. 1996, to attend and give evidence before the Board make an order by the party. under subsection (3), Order to Attend/Provide Documents and at least two (2) days before the hearing;
of a witness must pay the witness fee from time to time under the reasonable travel expenses to before the Assessment Review
may apply to a court of competent to comply with an order under this
may on the same day or may have been heard and determined;
the hearing. may make orders part of the costs of another party in part of the costs of the Assessment the conduct of a party has been before it, the Assessment Review
24 Board, on its own initiative or at the request of refer a question of law in the proceeding the form of a stated case. (2) The stated case must be in writing must include a statement of the facts and (3) The Assessment Review Board (a) suspend the proceeding as it relates decision until the opinion of the court has (b) decide the appeal in accordance Matters before the Courts 46. If a proceeding with respect to assessable property that is the subject of competent jurisdiction (a) before the hearing is to commence, the the matter is decided by the court; (h) during the hearing, the hearing decided by the court; or (c) after the hearing has concluded given, the decision must be deferred Withdrawal of Appeal 47.( 1) A complainant may withdraw delivering a Notice of Withdrawal to the (2) Upon receipt of a Notice of Assessment Review Board must dismiss Delivery of Decisions 48.(l) The Assessnient Review Board after the completion of a hearing, deliver assessor recommendation to all parties. (2) Any person may obtain a copy of Board from the tax administrator on request and dollars ($30). (3) The tax administrator may obscure than name and address) and financial business provided under subsection (2), provided information must not be obscured or omitted.
one or more of the parties. may to a court of competent jtirisdiction in and filed with the court registry and all evidence material to the stated case. must to the stated case and reserve its been given; and with the court’s opinion. liability to pay taxes in respect of an appeal is brought before a court of hearing must be deferred until must be adjourned until the matter is but before a decision on the appeal is until the matter is decided by the court. an appeal under this Part by Assessment Review Board. Withdrawal under subsection (1), the the matter set for its consideration. must, at the earliest opportunity a written decision on the appeal or a decision of the Assessment Review payment of a fee of thirty or omit personal information (other information from decisions that assessment and property tax
August3l,2011 Delivery of Documents under this Part 49.( 1) Delivery of a document under by sending it by registered mail, fax or e-mail. (2) Personal delivery of a document is (a) in the case of an individual, individual or with a person at least eighteen individual’s place of residence; (b) in the case of a First Nation, by apparently in charge, at the time of KFN; and (c) in the case of a corporation, by apparently in charge, at the time of office of the corporation, or with an (3) Subject to subsection (4), a document must be delivered (a) if delivered personally, at the time (b) if sent by registered mail, on the (c) if sent by fax, at the time indicated or (d) if sent by e-mail, at the time indicated that the e-mail has been opened. (4) A document delivered on a non-business on a business day must be considered to next business day. Appeals 50(1) An appeal lies from the Assessment Review competent jurisdiction on a question of law. (2) An appeal under subsection (1) must be days of the delivery of the Assessment subsection 48(l). PART GENERAL PROVISIONS Disclosure of Information 51.(l) The tax administrator, the assessor, a
25 this Part may be made personally or made by leaving the document with the (18) years of age residing at the leaving the document with the person delivery, of the administrative office of leaving the document with the person delivery, of the head office or a branch officer or director of the corporation. considered to have been that personal delivery is made; fifth day after it is mailed; on the confirmation of transmission; in the electronic confirmation day or after 17:00 local time have been delivered at 09:00 on the Board to a court of commenced within thirty (30) Review Board’s decision under XI member of the Assessment
26 Review Board, the secretary or any other information or records obtained or created information or records except (a) in the course of administering it;
(b) in proceedings before the Assessment Review pursuant to a court order; or (c) in accordance with subsection (2). (2) The assessor may disclose, information relating to the property if the writing by the holder. (3) An agent must not use information except for the purposes authorized by subsection. Disclosure for Research Purposes 52. Notwithstanding section 51, the records to a third party for research provided (a) the information and records individually identifiable form or form; or (b) where the research cannot reasonably information is provided in an identifiable agreement with the Council to comply respecting the use, confidentiality and Validity 53. Nothing under this Law must be liability of any person to pay taxes or amounts 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, Assessment Notice, or any notice given under this Law; or (c) a failure of KFN, the tax administrator or the assessor to do something within the required time.
person who has custody or control of under this Law must not disclose the this Law or performing functions under
Board, a court of law or to the agent of a holder, confidential disclosure has been authorized in disclosed under subsection (2) the holder in writing referred to in that Council may disclose information and purposes, including statistical research, do not contain information in an business information in an identifiable be accomplished unless the form, the third party has signed an with the Council’s requirements security of the information. rendered void or invalid, nor must the levied under this Law be affected
August3l,2011 Notices 54.(1) Where in this Law a notice the method of giving the notice is not otherwise (a) by mail to the recipient’s ordinary the recipient shown on the assessment roll; (b) where the recipient’s address notice in a conspicuous place on the (c) by personal delivery or courier ordinary mailing address or the address assessment roll. (2) Except where otherwise provided (a) given by mail is deemed received (b) posted on property is deemed posted; and (c) given by personal delivery is deemed Interpretation 55.(l) The provisions of this Law of this Law is for any reason held to competent jurisdiction, the invalid portion of this Law and the decision that it is invalid remaining portions of this Law. (2) Where a provision in this Law provision applies to the circumstances as (3) Words in this Law that are in the in the plural include the singular. (4) This Law must be construed as fair, large and liberal construction and attainment of its objectives. (5) Reference in this Law to an enactment as it exists from time to time and includes enactment.
(6) Headings form no part of the enactment inserted for convenience of reference only. Force and Effect 56. This Law comes into force and
27 is required to be given by mail or where specified, it must be given mailing address or the address for is unknown, by posting a copy of the recipient’s property; or to the recipient or to the recipient’s for the recipient shown on the in this Law, a notice on the fifth day after it is posted; received on the second day after it is received upon delivery. are severable, and where any provision be invalid by a decision of a court of must be severed from the remainder must not affect the validity of the is expressed in the present tense, the they arise. singular include the plural, and words being remedial and must be given such interpretation as best ensures the is a reference to the enactment any regulations made under the
and must be construed as being effect on the day after it is approved by
28 the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED of August. 2011, at Comox. in the Province A quorum of Council consists of two Chief Ernie Hardy ( //
Councillor Stewart Hardy
_ _ _ _ _ _ _ by the Council on the 31st day of British Columbia. (2) members of the Council. Couhcillor Barb Mitchell
August3l,2011 29 SCHEDULE I PROPERTY CLASSES 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
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________ 30 SCHEDULE REQUEST FOR INFORMATION FOR THE K’OMOKS TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURS UANT to section 8 of the K ‘ómoks Law, 2011, I request that you provide [Note: must be a date that the date of delivery of the request], the above-noted interest in land: (1) (2) (3) If you fail to provide the requested information above, an assessment of the property information available to the assessor. Assessor for the K’ómoks First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ II BY ASSESSOR FIRST NATION First Nation Property Assessment to me, in writing, no later than is at least fourteen (14) days from following information relating to the on or before the date specified may be made on the basis of the
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August3l,2011 SCHEDULE NOTICE OF ASSESSMENT TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE: TAKE NOTICE that, pursuant to section Property Assessment LflW, 2011, the assessor proposes to conduct an inspection of the on , 20 at If the above date and time is not acceptable, before [date], at arrangements for an alternate time and date. If the assessable property is occupied make arrangements with the occupant to AND TAKE NOTICE that if, on attending occupant eighteen (18) years of age or older the assessable property is denied, the assessable property based on the information Assessor for the K’ómoks First Nation Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 31 III INSPECTION (the “assessable property”) 9 of the K’ómoks First Nation for the K’ómoks First Nation above-referenced assessable property A,M./P.M, please contact the assessor on or [contact number], to make by a person other than you, you must provide access to the assessor, at the assessable properly, no is present or permission to inspect assessor may assess the value of the available to the assessor.
_ ____________________________________ _ 32 SCHEDULE DECLARATION OF PURPOSE ASSESSMENT I, [name], of [city], provincel, declare and certify that I will not use contained in the assessment roll to numbers for solicitation purposes, whether telephone, mail or any other means, or to I further declare and certify that any assessment information used for the following purpose(s): (1) a complaint or appeal under Assessment Law, 2011; (2) a review of an assessment reconsideration or appeal of the assessment; or (3) other: Signed: [please print name] Dated: , 20
_ ________________________ IV FOR THE USE OF INFORMATION [addressj. [postal code], the assessment roll or information obtain names, addresses or telephone the solicitations are made by harass an individual. I receive will be the K’Omoks First Nation Property to determine whether to seek a
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August3l,2011 SCHEDULE ASSESSMENT TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that the assessment roll has the K’ómoks First Nation and delivered to The following person(s) is/are the holders addresses]
The interest in land is classified as: The assessed value by classification of the TOTAL ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO AND TAKE NOTICE that you may, within mailing of this notice, request a reconsideration a written request for reconsideration in Nation Property Assessment Law, 20]]. the assessor of your request for reconsideration, the assessment and provide you with the assessor determines that the property should assessor will offer to modify the assessment. AND TAKE NOTICE that you may, within mailing of this notice, appeal this assessment to The Notice of Appeal must be in writing First Nation Property Assessment Law, 2011. Tax Administrator for the K’ómoks First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 33 V NOTICE been certified by the assessor for the Council. of the interest in land: Name(s) &
interest in land is: TAXATION: thirty (30) days of the date of of this assessment by delivering the form specified in the K’ó,noks First Within fourteen (14) days of receipt by assessor will review the results of the reconsideration. If the have been assessed differently, the sixty (60) days of the date of the Assessment Review Board. in the form specified in the K’O,noks
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 34 SCHEDULE VI REQUEST FOR RECONSIDERATION OF ASSESSMENT TO: Assessor for the K’ómoks First Nation jaddressl PURSUANT to the provisions of the K’ómoks First Nation Property Assessment Law, 2011, I hereby request a reconsideration of the assessment of the following interest in land: [description of the interest in land as described in the Assessment Notice] I am: — a holder of the interest in land — named on the assessment roll in respect of this interest in land This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address and telephone number at which applicant can be contacted: Name of Applicant (please print) Signature of Applicant Dated: , 2()
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August3l,2011 35 SCHEDULE VII NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD TO: Assessor for the K’Omoks First Nation [address] PURSUANT to the provisions of the K’ómoks First Nation Property Assessment Law, 201], 1 hereby appeal the assessment/reconsideration of the assessment of the following interest in land: [description of the assessable property, including assessment roll number, as described in the Assessment Notice] The grounds for the appeal are: (1) (2) (3) (describe the grounds for the appeal in as much detail as possible) Complainant’s mailing address to which all notices in respect of this appeal are to be sent: Name and address of any representative acting on complainanf s behalf in respect of this appeal: The required administration fee of thirty dollars ($30) is enclosed with this Notice of Appeal. Name of Complainant (please print) Signature of Complainant (or representative)
Dated: , 20. NOTE: A copy of the Assessment Notice Appeal.
must he enclosed with this Notice of
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 36 SCHEDULE VIII NOTICE OF WITHDRAWAL TO: Chair, Assessment Review Board for the K’ómoks First Nation [address I PURSUANT to the provisions of the K’ómoks First Nation Property Assessment Lm’, 2011 1 hereby withdraw my appeal of the assessment of the following interest in land: Description of interest in land: Date of Notice of Appeal: Name of Complainant (please print) Signature of Complainant (or representative)
Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August 31,2011 SCHEDULE NOTICE OF TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review recommendation from the assessment/reconsideration above-noted interest in land at: Date: , 20 Time:_______ (A.M./P.M.) Location: AND TAKE NOTICE that you should copies of all relevant documents in your A copy of the Assessment Notice and the this notice, as well as copies of: (all submissions and documents received forwarded to all parties) Chair, Assessment Review Board Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 37 IX HEARING Board will hear an appeal/assessor of the assessment of the [address] bring to the hearing [insert # copies] possession respecting this appeal. Notice of Appeal are enclosed with in respect of the appeal will be
_ _ _ _ _ _ _ _ _ ___________________________________________________________ 38 SCHEDULE ORDER TO ATTEND HEARING/PRODUCE TO: ADDRESS: TAKE NOTICE that an appeal has been for the K’ómoks First Nation [describe interest The Assessment Review Board believes documents] that may assist the Assessment THIS NOTICE REQUIRES you to [indicate 1. Attend before the Assessment Review Date: , 20 Time: (A.M./P.M.) Location: to give evidence concerning the assessment and documents:
and any other documents in your possession A twenty dollar ($20) witness fee is expenses will be reimbursed as determined 2. Deliver the following documents [list documents] your possession that may relate to this Review Board, at before
Please contact at if you have any questions or concerns respecting this Order. Chair. Assessment Review Board Dated: , 20..
X DOCUMENTS made to the Assessment Review Board in respect of the assessment of in landi. that you may have information [OR Review Board in making its decision. the applicable provisions below]: Board at a hearing at [address] to bring with you the following
that may relate to this assessment. enclosed. Your reasonable travelling by the Assessment Review Board. OR any documents in assessment, to the Chair, Assessment [address] on or
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August3l,2011 SCHEDULE CERTIFICATION OF ASSESSMENT The assessor must certify the assessment roll in I, , being the assessor hereby certify that this is the K’ómoks assessment roll for the year 2O and has been prepared and completed in accordance K’ómoks First Nation Proper!)’ Assessment Law, 20]]. (Signature of Assessor) Dated 20_ at
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 39 XI ROLL BY ASSESSOR the following form: for the K’ómoks First Nation, First Nation [revisedlsupplementary] that this assessment roll is complete and with all requirements of the , (City) (Province)