Part II - Enacted First Nations Legislation

Decision Information

Decision Content

_____ 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 Campbell River Indian Band in the Province of British Columbia, Campbell River Indian Band 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. (MannSi) Jus Chief Commissioner øL Firsf Nations Tax Commission
CAMPBELL RIVER INDIAN BAND ANNUAL RATES LAW. 2011 \\ H ER EAS: A. Pursuant to sect ion 5 of the First .\atiun Fiscal ,,,,tI .Stgnncal .1 la,,aecment -let, the Council of a First Nation ma\ make laws respecting taxation (or local purposes of reserve lands, interests in reser\ e lands or rights to occup\ possess or use reserve lands, including laws to establish tax rates and appl them to the assessed value of lands. interests and rights in the reserve: B. The Cottncil of the Campbell River I ndiati Band has enacted the (‘amphell River Firs, vat/u,, lropern .-lssess,,,ent Lull! Taxation Ui—/au Au. 1, dated the I I th day of June. 2002. svh ich lwlaw has been deemed to he a property taxation law made under (tie First A,tiwLc Fiscal alit! Statistical . laiagenue,n -let. pursuant to section 145 of that Act: and C. Section It) of the First Ani,,is Fiscal and .Srathtica/ .1 !nla-enie,it IL’! reqtt ires a l:irst Nation tli;tt has made a property taxation law to. at least once each year. make a law setting the rate of tax to lie applied to the assessed value of each class of lands. interests or rights in the reserve. NOW TI IEREFORE the Council of the Campbell River Indian Band dttly etiacts as follows: 1. This Law nay he cited as the (‘a,npbe/l River Intliau, ljand.-l,,,,nal Rates La’. .2011. 2. In this Law: ‘‘Act’’ means the First .Vatiuns F/veal (luLl Statist/cal . lanagenueni let. S.C. 2005. c. tLand (he regulations tuade tinder that Act: Assessment and Taxation Law’’ means the (‘tunpbell River First Vniu,, Prof CuR .-lssess,,,ent 11111/ Taxi it iou, lJi U11/ Au. I ‘‘First Nation’’ means the Campbell River Indian Batid. being a band named in (lie schedule to the Act: ‘‘FMB’’ I1eans the First Nations Financial Management Board established citider (ftc Act: ‘‘local revenues has the mean irtg gis en to that term iii the Act: ‘‘properiv taxation law’’ means a law enacted hs the First Nation under pararaph 5(11(a) olthe Act: and taxable property means properl\ in a reserve that is subject to taxation under a property taxation law ‘‘thirdparty nianatrement’’ has the meaning given to that term in the Act. 3. Taxes levied pttrsuant to the Assessment and Faxat ioti Law lot the taxation ear 20 I I shall be determined b imposing the rates set out in the Schedule upon the assessed value of all taxable properl iii each property class. 4. Despite an oilier provision of this or of am other law of the First Nation, if the FM B gives notice to the First Nat ion that th irdpariv management of the First Nations local revenues is reqtt;red. the FM B ma act as agent of the First Nat ion to fulfill atly of the pow ers and obligations of the Council tittder the Act. and utider atiy laws made by the Council under paragraph 5(1 ha) of the Act. 5. Except where otherwise defined, words and expressions used in this I .aw have (lie meanings given to them in I he Assessni ent and Taxat ion Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7, This Law nut si be const rued as being renied ial and ni tt st be given stich Iii it, large and liberal construction and interpretation as best ensures the attainment ot its objectives. S. lie Schedttle attached to this Law forms part of and is integral to. this Law.
-9. flits Law conies into lorce and effect the day alier it Commission. Tills LAW IS HEREBY DULY ENACTED b Council on the Campbell River. in the Province of Hrtuslt Columbia. A quorum of Council consists of thur (4) members of the Council. including the Cli id. Chief Ro Pollard Councillor Mariari Atkinson_lrer’_ Counct Ilor can Drake Councjllor Jaso4Price Councillor Dana Roheris Councillor Tons Roberts Jr. rL CoAinefllor Curtis Wilsoo-2 is approved Lw the First Nations lax 9 day of f1t y Doll, at /
I SCHEDULE TAX RATES PROPERTY CLASS RATE PER 1000 Class I ResidenLial 3.51414 Class 2 Utilities 33.1839 Class 4 - Major lndustn 66.8708 Class 5 Light Industry 23.644Th Class 6 Business and Other :2.25 16 Class 7 Forest Land 4.6491)9 Class S operi NonProfit Oran izaLion I 0.69 I 8 I Recreational Pr Class 9- Farm 12.80584
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