First Nations Tax Commission Commission de ía 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 Property Taxation Law, 2011 Dated at Kamloops, British Columbia this 5th day of October, 201 1.
On behalf of the First Nations Tax Commission C.T. (MaryJJules - Chief Commissioner First Nations Tax Commission
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CAMPBELL RIVER INDIAN BAND PROPERTY TAXATION LAW, 2011 TABLE OF CONTENTS Part I Citation 2 Part II Definitions and References 2 Part III Administration 5 Part IV Liability for Taxation 6 Part V Exemptions from Taxation 7 Part VI Grants and Tax Abatement 10 Part VII LevyofTax 11 Part VIII Tax Roll and Tax Notice II Part IX Payment Receipts and Tax Certificates 13 Part X Penalties and Interest 14 Part XI Revenues and Expenditures 14 Part XII Collection and Enforcement 15 Part XIII Seizure and Sale of Personal Property 17 Part XIV Seizure and Assignment of Taxable Property 19 Part XV Discontinuance of Services 22 Part XVI General Provisions 22 SCHEDULES I Tax Notice 26 II Request for Information by Tax Administrator 27 III Tax Certificate 28 IV Costs Payable by Debtor Arising from Seizure and Sale of Personal Property 29 V Tax Arrears Certificate 30 VI Notice of Seizure and Sale of Personal Property 31 VII Notice of Sale of Seized Personal Property 32 VIII Notice of Seizure and Assignment of Taxable Property 33 IX Notice of Sale of a Right to Assignment of Taxable Property 36 X Notice of Discontinuance of Services 38
7 WHEREAS: A. Pursuant to section 5 of the First Nations council of a first nation may make laws respecting interests in reserve lands or rights to occupy, possess B. The Council of the Campbell River Indian the First Nation to make a law for such purposes; and C. The Council of the Campbell River Indian considered any representations received by the Council, in the First Nations Fiscal and Statistical Managenent NOW THEREFORE the Council of the Campbell River follows:
PART I CITATION Citation 1. This Law may be cited as the Campbell River Indian Band Property Taxation Law, 2011.
PART II DEFINITIONS AND REFERENCES Definitions and References 2.(l) In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c. 9, and the regulations enacted under that Act; “affordable housing” means housing where the monthly rent or mortgage payment is equal to 30% or less of a household’s gross annual income; “assessed value” has the meaning given to that term in the Assessment Law; “Assessment Law” means the Campbell River Indian Band Property Assessment Law, 2011; “Assessment Review I3oard” means the assessment review board established under the Assessment Law; “assessment roll” has the meaning given to that term in the Assessment Law; “assessor” means a person appointed to that position under the Assessment Law; “Council” has the meaning given to that term in the Act; “debtor” means a person liable fir unpaid taxes imposed under this Law;
Fiscal and Statistical Management Act, the taxation for local purposes of reserve lands, or use reserve lands; Band deems it to be in the best interests of Band has given notice of this law and has accordance with the requirements of Act; Indian Band duly enacts as
“economic revitalization” means the objective of meeting one (I) or more criteria set out in subsection “environmental revitalization” means the objective remediation on the reserve by meeting one (1) 9(2);
“expenditure law” means an expenditure law enacted “FMB” means the First Nations Financial Management Board “FNLMA” means the First Nations Land Management Act, S.C. 1999, c. 24; “FNTC” means the First Nations Tax Commission “First Nation” means the Campbell River Indian the Act; “First Nation Corporation” means a corporation held in trust for the benefit of the First Nation “HOGA” means the Home Owner GranlAct, R.S.B.C. 1996, c. 194; “holder” means a person in possession of an interest in (a) is entitled through a lease, licence or interest in land, (b) is in actual occupation of the interest in land, (c) has any right, title, estate or interest in the (d) is a trustee of the interest in land: “improvement” means any building, fixture, structure affixed on, in or to land, or water over land, or includes a manufactured home; “Indian Act” means the Indian Act, R.S.C. 1985. c. 1-5; “interest in land” or “property” means land or without limitation, includes any interest possession or use of land or improvements, and improvements:
‘tEED” means the Leadership in Energy and Environmental Design green building rating system;
LEED Accredited Professional” means an individual accredited by the Canada Green Building Council as a LEED Accredited ProfessionaL
increasing economic activity on the reserve by 9(3); of increased sustainability or environmental or more of the criteria set out in subsection
under paragraph 5(l)(b) of the Act; established under the Act; established under the Act; Band, being a band named in the schedule to in which at least a majority of the shares are or all of the members of the First Nation; land or a person who, for the time being, other legal means to possess or occupy the interest in land, or or similar thing constructed. placed or on, in or to another improvement and improvements, or both, in the reserve and, in land or improvements, any occupation, any right to occupy. possess or use land or
4 “LEED Certified” means an improvement certified Professional as complying with LEED Platinum, Gold, Silver construction or an alteration of an improvement under System administered by the Canada Green Building “Lands Administi-ator” means the person employed to oversee the day-to-day operations of the Wei Wai Kum a Land Code enacted by the First Nation under “local revenue account” means the local revenue “local revenues” has the meaning given to that term “locatee” means a person who is in laful possession 20(1) and (2) of the Indiai .4ct: “manufactured home” has the meaning given to that term “T’vlinister” has the meaning given to that term in the “Notice of Discontinuance of Services” means Schedule X; “Notice of Sale of a Right to Assignment of Taxable information set out in Schedule IX; “Notice of Sale of Seized Personal Properly” means in Schedule VII; “Notice of Seizure and Assignment of’ Taxable information set out in Schedule VIII; “Notice of Seizure and Sale” means a notice containing “person” includes a partnership, syndicate, association, corporation legal representatives of a person; “property class” has the meaning given to that term “Province” means the province of British Columbia; “registry” means any land registry in which interests “reserve” means any land set apart for the use and of the Indian ‘let; “resolution” means a motion passed and approved convened meeting; “social revitalization” means the objective of increasing meeting one (I ) or more criteria set out in subsection
in writing by a LEED Accredited or Certified standards for the LEED Canada — NC 1.0 Rating Council: by the Council as the Lands Administrator Lands Office, in accordance with the FNLMA: account referred to in section 13 of the Act; in the Act: of land in the reserve under subsections in the Assessment Law: Act: a notice containing the information set out in Property” means a notice containing the a notice containing the information set out Property” means a notice containing the the information set out in Schedule VI; and the personal or other in the Assessment Law; in land are registered; benefit of the First Nation within the meaning by a majority of the Council present at a duly aff’ordable housing on the reserve by 9(4);
“tax administrator” means a person appointed administer this Law; “Tax Arrears Certificate” means a certificate containing “Tax Certificate” means a certificate containing the “Tax Notice” means a notice containing the information “tax roll” means a list prepared pursuant to this property;
“taxable property” means an interest in land that is “taxation year” means the calendar year to which taxation;
“taxes” include (a) all taxes imposed, levied, assessed or assessable under this Law, and all penalties, interest and costs added to taxes under this Law, and (b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the First Nation, and all penalties, interest and costs added to taxes under such a law; “taxpayer” means a person liable for taxes in respect of taxable property; and “third-party management” has the meaning given to that term in the Act. (2) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(U), paragraph (e.g. paragraph 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated. PART III ADMINISTRATION Tax Administrator 3.(l) The Council must, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution. (2) The tax administrator must fulfill the responsibilities given to the tax administrator under this Law and the Assessment I.,aw. (3) The tax administrator may, with the consent of the Council. assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of the First Nation.
(4) Ihe tax administrator’s responsibilities include the
by the Council under subsection 3(l) to the information set out in Schedule V; information set out in Schedule III; set out in Schedule I; Law of persons liable to pay tax on taxable
subject to taxation under this Law; an assessment roll applies for the purposes of
6 (a) collection of taxes and the enforcement of (b) day to day management of the First Nation’s Authorization of Financial Management Board 4. [)espite any other provision of this or of gives notice to the First Nation that third-party management of is required, the FMB may act as agent of the obligations of the Council under the Act, and paragraph 5(1 )(a) of the Act. PART LIABILITY FOR Application of Law 5. This Law applies to all interests in land. Tax Liability 6.(1) Except as provided in Part V, all interests Law.
(2) Taxes levied under this Law are a debt owed First Nation in any manner provided for in this Law (3) Where an interest in land is not subject to other interest in the same property is not affected. (4) Where a person alleges that they are not liable the person may seek a remedy from the Assessment Review or initiate proceedings in a court of competent jurisdiction. (5) Taxes are due and payable under this subsection (4). (6) Any person who shares the same interest in liable to the First Nation for all taxes imposed on the taxation year and for all unpaid taxes imposed clarity, interest, penalties and costs as provided in Tax Refunds 7.(l) Where a person is taxed in excess of administrator must refund to that person any excess (2) Where a person is entitled to a refund administrator to refund the amount in whole or in taxes or other unpaid amounts that are due or accruing
payment under this Law; and local revenue account. any other law of the First Nation, if the FMB the First Nation’s local revenues First Nation to fulfill any of the powers and under any laws made by the Council under IV TAXATION in land are subject to taxation under this
to the First Nation, recoverable by the or in a court of conipetent jurisdiction. taxation, the liability for taxation of any to pay taxes imposed under this Law, Board, the Council, or the FNTC, Law notwithstanding a proceeding under taxable property is jointly and severally that taxable property under this Law during in a previous taxation year, including, for this Law. the proper amount in a taxation year, the tax taxes paid by that person. of taxes, the Council may direct the tax part by applying it as a credit on account of due to the First Nation in respect of
taxable property held by that person. (3) Where a person is entitled to be refunded tax administrator must pay the person interest as follows: (a) interest accrues from the date that the taxes (b) the interest rate during each successive three April 1, July 1, and October 1 in every year, is rate of the principal banker to the First Nation preceding that three (3) month period; (c) interest will not be compounded; and (d) interest stops running on the day payment the person to whom it is owed, or is actually PART EXEMPTIONS FROM Exemptions 8.(l) The following interests in land are exempt from indicated:
(a) subject to subsection (2), any interest in Nation;
(b) subject to subsection (2), any interest in First Nation Corporation; (c) a building used for public school purposes a public school, and the land on which the building (d) a building used or occupied by a religious education or as a church hail, and the land on (e) a building used solely as a hospital or community and the land on which the building stands; (1) a building used as a university, technical institute profit, and the land on which the building stands; (g) an institutional building used to provide persons suffering from physical or mental disability, not operated which the building stands: and (Ii) that land of a cemetery actually used lbr (2) The exemptions in paragraphs (1 )(a) and
7 an amount of taxes paid under this Law, the were originally paid to the First Nation: (3) month period beginning on January 1, two percent (2°/b) below the prime lending on the 15th day of the month immediately of the money owed is delivered or mailed to paid. V TAXATION taxation under this Law to the extent
land held or occupied by a member of the First
land held or occupied by the First Nation or a or for a purpose ancillary to the operation of stands: body and used for public worship, religious which the building stands; health centre, not operated for profit, or public college, not operated for housing accommodation for the elderly or for profit, and the land on burial purposes. (b) do not apply to interests in land that are
8 held by a member of the First Nation, the First Nation, or may be, where that interest in land is actually occupied First Nation, the First Nation, or a First Nation Corporation. (3) An exemption from taxation under this occupied or used for the purpose for which the exemption the land on which the building stands. Revitalization Program and Exemptions 9. (1) A revitalization program is hereby established following objectives: (a) environmental revitalization; (b) economic revitalization; and (c) social revitalization. (2) A property tax exemption may be given under revitalization where (a) new improvements are constructed on the thousand dollars ($50,000) that are LEED Certified; (b) the primary use of the taxable property is (c) new improvements are constructed on the hundred thousand dollars ($100,000) where the (25%) of the value of the new improvement will be environmental degradation on the taxable property. (3) A property tax exemption may be given under where, on the taxable property. (a) new improvements are constructed having dollars ($100,000) and those improvements will be year for business or commercial purposes. including (2) employees of Aboriginal ancestry; or (b) existing improvements with a value of at least one are used for the provision of employment or on-the-job members of the First Nation. (4) A property tax exemption may he given tinder on the taxable property. (a) new improvements are constructed on the hundred thousand dollars ($100,000) where the (25%) of the total floor area of the new improvement is or
a First Nation Corporation, as the case by someone other than a member of the Law applies only to that portion of a building is granted, and a proportionate part of to encourage one (I) or more of the this section for environmental taxable property with a value of at least fifty recycling and directly related activities; or taxable property with a value of at least one equivalent of at least twenty-five percent expended on the remediation of existing this section for economic revitalization a value of at least one hundred thousand used at least fifty percent (50%) of the on-the-job training, with at least two hundred thousand dollars ($100,000) training for at least two (2) this section for social revitalization where, taxable property with a value of at least one equivalent ofat least twenty-five percent used to provide affordable housing;
(b) existing improvements with a value ofat least one are converted for use as affordable housing. (5) A holder of taxable property may apply to by delivering to the tax administrator (a) an application in the form prescribed by Council from (b) a detailed description of how the taxable property this section. (6) On receipt of an application under subsection out in this section, Council may by resolution authorize in accordance with subsections (7) and (8). (7) A resolution under subsection (6) must specify: (a) how the holder’s application meets the objectives (b) the duration of the exemption, which must be (c) the extent of the exemption in each year, which the general property taxes otherwise payable development cost charges, service taxes, business of the property; (d) the taxation year in which the exemption (e) any requirements or conditions of the exemption, including the holder must fulfill and maintain for the duration out in this section. (8) At least fourteen (14) days before Council the tax administrator must post a notice describing the reserve, which notice must state the date, time resolution and invite members, taxpayers and others make representations to Council before it considers (9) The tax administrator must provide the assessor a revitalization tax exemption as soon as practicable (10) Council may cancel an exemption under (a) at the request of the holder; or (b) if holder ceases to meet the criteria for (I 1) Where an exemption is cancelled under taxes from the date of cancellation of the exemption, and X are assessable and payable on all amounts that remain mailing of a notice under subsection (13).
9 hundred thousand dollars ($100,000) Council for an exemption under this section time to time; and meets the exemption criteria set out in (5) that meets the exemption criteria set an exemption for the taxable property, of the revitalization program; ten (10) years or less; must be ninety percent (90%) or less of on the property and must not exempt taxes, or any other taxes levied in respect will begin; and the specific requirements of the exemption to meet the criteria set considers a resolution under subsection (6), the proposed resolution in a public place on and place where Council will consider the affected by the proposed exemption to the resolution. with a copy of each resolution granting afler the resolution is passed. this section by resolution: the exemption under this section. paragraph 10(a), the holder is liable for all penalties and interest as set out in Part unpaid thirt (30) days after the date of’
I0 (12) Where an exemption is cancelled under taxes that would have been payable in respect of ceased to meet the criteria for the exemption, and assessable and payable from that date. (13) On cancellation under subsection (10), the to the holder of (a) the cancellation and of the date on which (b) any taxes due from the date of cancellation the criteria for the exemption, as applicable. PART GRANTS AND TAX Grants for Surrounding Land 10. Where a building is exempted from taxation the holder a grant equivalent to the taxes payable determined by the Council to be reasonably necessary Annual Grants 11.(1) The Council may provide for a grant to (a) where the holder is a charitable, philanthropic the Council considers that the property is used purposes of the corporation and (b) where the holder would be entitled to a holder’s property was subject to taxation by a (2) Grants provided under subsection (I) (a) may be given only to a holder of property (b) must be in an amount equal to or less than taxation year, less any other grants. abatements (c) must be used only for the purposes of current taxation year. (3) A grant under paragraph (I )(b) must be to which a person would be entitled under the IIOGA taxation by a local government. (4) The Council will in each taxation year this Part and will authorize those grants in an expenditure
paragraph 10(h), the holder is liable for all the property from the date that the holder penalties and interest as set out in Part X are tax administrator must give wriften notice it took effect or will take effect; and or from the date the holder ceased to meet VI ABATEMENT under this Law, the Council may provide to on that area of land surrounding the building in connection with it. a holder or other not-for-profit corporation, and for a purpose that is directly related to the grant under the provisions of the [-IOGA if the local government. that is taxable in the current taxation year; taxes payable on the property in the current and offsets; and paying the taxes owing on the property in the in an amount that is not more than the amount if the holder’s property was subject to determine all grants that will be given under law.
PART LEVY OF Tax Levy 12.(I) On or before May 28 in each taxation rate of tax to be applied to each property class. (2) A law setting the rate of tax may establish (3) Taxes must be levied by applying the ($1,000) of assessed value of the interest in land. (4) Taxes levied under this Law are deemed year in which the levy is first made. (5) Notwithstanding subsection (3), the Council may the rate of tax, a minimum lax payable in respect of (6) A minimum tax established under the authority in respect of one or more property classes. Tax Payments 13.(l) Taxes are due and payable on or before levied.
(2) Taxes must be paid by cheque at the office hours or by direct deposit or electronic transfer to (3) Payment of taxes made by cheque must be Indian Band. PART TAX ROLL AND Tax Roll 14.(l) On or before May31 in each taxation roll for that taxation year. (2) The tax roll must he in paper or electronic information:
(a) a description of the property as it appears on the assessment roll: (b) the name and address of the holder entered on the assessment roll with respect to the property;
(c) the name and address of every person entered on the assessment roll with respect to the property;
II VII TAX year, the Council must adopt a law setting the different tax rates for each property class. rate of tax against each one thousand dollars to be imposed on January 1 of the taxation establish, in its annual law setting a taxable interest in land. of subsection (5) may be established July 2 of the taxation year in which they are
of the First Nation during normal business the First Nation’s local revenue account. made payable to the Campbell River VIII TAX NOTICE year, the tax administrator must create a tax form and must contain the following
12 (d) the assessed value by classification of the the assessment roll. exclusive of exemptions, if (e) the amount of taxes levied on the property and
(0 the amount of any unpaid taxes from previous taxation years. (3) The tax administrator may use the certified assessment roll as the tax roll by adding the following information to the assessment roll: (a) the amount of taxes levied on the property in the current taxation year under this Law; and
(b) the amount of any unpaid taxes from previous Annual Tax Notices 15.(l) On or before June 1 in each taxation Notice to (a) each holder of taxable property under this (b) each person whose name appears on the to the address of the person as shown on the tax roll. (2) The tax administrator must enter on the tax (3) The mailing of the Tax Notice by the tax demand for payment of the taxes. (4) If a number of properties are assessed in those properties may be included in one Tax Notice. (5) Where the holder of a charge on taxable charge under the Assessment Law and the assessor roll, the tax administrator must mail a copy of all tax the holder of the charge during the duration of the Amendments to Tax Roll and Tax Notices 16.( I) Where the assessment roll has been Law, or where a supplementary assessment roll Law, the tax administrator must amend the tax necessary, and mail an amended Tax Notice to every (2) The duties imposed on the tax administrator provisions of this I,aw relating to tax rolls, so far tax rolls.
land and the improvements as it appears in any; in the current taxation year under this Law:
taxation years. year, the tax administrator must mail a Tax Law, and tax roll in respect of the property, roll the date of mailing a Tax Notice. administrator constitutes a statement of and the name of the same holder, any number of property gives notice to the assessor of the enters the holder’s name on the assessment notices issued in respect of the property to charge. revised in accordance with the Assessment is issued in accordance with the Assessment roll or create a supplementar tax roll, as person aft’ected by the amendment. with respect to the tax roll and the as they are applicable, apply to supplementary
4 (3) Where an amended Fax Notice indicates tax adniinistrator must forthwith refund any excess section 7. (4) Where an amended Tax Notice indicates taxes are due and payable on the date of mailing taxpayer must be given thirty (30) days to pay those added in that period. Subdivision 17.(1) If a property is subdivided, by lease taxation year, the tax administrator may (a) apportion the taxes payable in that year subdivision in the same proportions as taxes properties had the subdivision occurred on or the Assessment Law; and (b) on making an apportionment under paragraph roll in the manner that the tax administrator considers (2) Taxes apportioned to a property under subsection of the property in the year for which they are apportioned. (3) The assessor must provide the tax administrator calculate the proportions of taxes referred to in subsection Requests for Information 18.(1) The tax administrator may deliver information set out in Schedule II, to a holder or that person must provide to the tax administrator, within specified in the notice, information for any purpose (2) The tax administrator is not hound by the PART PAYMENT RECEIPTS AND Receipts for Payments 19. On receipt of a payment of taxes, the taxpayer and must enter the receipt number on the the taxes are paid. Tax Certificate 20.(l) On receipt ofa written request and payment of tax administrator must issue a Tax Certificate showing
13 a reduction in the amount of taxes owing. the taxes that have been paid. in accordance with an increase in the amount of taxes owing, the of the amended Tax Notice; however, the taxes and a penalty and interest must not be or other legal instrument, before June 1 in the among the properties created by the would have been payable in respect of the before the assessment roll was certified under (a). record the apportionment on the tax necessary. (1) are the taxes payable in respect with the assessed values necessary to (I). a Request for Information containing the a person who has disposed of property, and fourteen (14) days or a longer period as related to the administration of this Law. information provided under subsection (I). IX TAX CERTIFICATES tax administrator must issue a receipt to the tax roll opposite the interest in land for which the fee set out in subsection (2). the whether taxes have been paid in respect
4 14 of an interest in land, and if not. the amount of taxes (2) The fee for a Tax Certificate is thirty dollars PART PENALTIES AND Penalty 21. If all or part of the taxes remain unpaid after a penalty often percent (10%) of the portion that remains the unpaid taxes and the amount so added is, for all purposes, deemed Interest 22. If all or any portion of taxes remains unpaid portion accrues interest at fifteen percent (15%) per Application of Payments 23. Payments for taxes must be credited by interest, from previous taxation years. second, to and third, to unpaid taxes for the current taxation PART REVENUES AND EXPENDITURES Revenues and Expenditures 24.(l) All revenues raised under this Law separate from other moneys of the First Nation. (2) Revenues raised include (a) taxes, including, for clarity, interest, penalties (b) grants- and payments-in-lieu of taxes. (3) An expenditure of revenue raised under an expenditure law. Reserve Funds 25.(l) Reserve funds established by the Council must (a) be established in an expenditure law; and (b) comply with this section. (2) Except as provided in this section, mone3s separate account and the moneys and interest earned which the reserve fund was established.
outstanding. (S30) for each tax roll folio searched. X INTEREST July 2 of the year in which they are levied, unpaid will be added to the amount of to be part of the taxes. after July 2 of the year levied, the unpaid year. the tax administrator first, to taxes, including a penalty added in the current taxation year. year. XI must be placed into a local revenue account. and costs, as set out in this Law; and this Law must be made under the authority of in a reserve fund must he deposited in a on it must be used only for the purpose for
4 (3) The Council ma’,’. by expenditure law. (a) transfer moneys in a capital purpose reserve provided that all projects for which the reserve (b) transfer moneys in a non-capital purpose accounts: and (b) borrow moneys from a reserve fund where the First Nation repay the amount borrowed or above the prime lending rate set from time Nation, no later than the time when the moneys fund.
(4) As an exception to paragraph (3)(c), where (i) assumed third-party management of the (ii) determined that moneys must be borrowed obligations of the First Nation. the FMB may, acting in the place of the Council, borrow expenditure law. (5) The Council must authorize all payments a reserve fund in an expenditure law. (6) Where moneys in a reserve fund are not immediately must invest those moneys in one or more of the following: (a) securities of Canada or of a province: (h) securities guaranteed for principal and interest by (c) securities of a municipal finance authority (d) investments guaranteed by a bank, trust company (e) deposits in a hank or trust company in Canada credit union. PART COLLECTION AND Recovery of Unpaid Taies and Enforcement Costs 26.( I) The liability referred to in subsection in a court of competent jurisdiction and may be this Law and, unless otherwise provided, the recover’ by one or more other methods.
15 fund to another reserve fund or account, fund was established have been completed; reserve fund to another reserve fund or not immediately required, on condition that plus interest on that amount at a rate that is at to time by the principal banker to the First are needed for the purposes of that reserve
the FMI3 has First Nation’s local revenue account, and from a reserve fund to meet the financial moneys from a reserve fund by into a reserve fund and all expenditures from required, the tax administrator Canada or by a province; or the First Nations Finance Authority: or credit union; or or non-equity or membership shares in a XII ENFORCEMENT 6(2) is a debt recoverable by the I”irst Nation recovered by any other method authorized in use of one method does not prevent seeking
16 (2) A copy of the Tax Notice that refers to the copy by the tax administrator, is evidence of that person’s (3) Where the tax administrator has reasonable remove his or her personal property from the reserve, or her improvements on the reserve, or take any other collection of unpaid taxes owing under this Law, the competent jurisdiction for a remedy, notithstanding yet expired. (4) Before commencing enforcement proceedings administrator must request authorization from the (5) The enforcement costs payable by the debtor Schedule IV. Tax Arrears Certificate 27.(l) Before taking any enforcement measures proceedings under Parts XIII, XIV, and XV and must issue a Tax AlTears Certificate and deliver respect of that property. (2) A Tax Arrears Certificate must not be issued which the taxes became due. Creation of Lien 28.(1) Unpaid taxes are a lien on the interest in the interest in land and binds subsequent holders of (2) The tax administrator must maintain a list of (3) A lien listed under subsection (2) has charge, claim, privilege, lien or security interest in (4) The tax administrator nay apply to a enforce a lien under subsection (I) where the necessary or advisable. (5) On receiving payment in full of the taxes the tax administrator must register a discharge of the (6) Discharge of a lien by the tax administrator respect to the interest in land. (7) A lien is not lost or impaired by reason creation or recording in the list of liens. Delivery of Documents in Enforcement Proceedings
taxes payable by a person. certified as a true debt for the taxes. grounds to believe that a debtor intends to intends to dismantle or remove his or actions that may prevent or impede the tax administrator may apply to a court of that the time for payment of taxes has not tinder Parts XIII. XIV, and XV. the tax Council by resolution. under Parts XIII and XV are set out in or commencing any enforcement subject to subsection (2), the tax administrator it to every person named on the tax roll in for at least six (6) months after the day on land to which they pertain that attaches to the interest in land. all liens created under this Law. priority over any unregistered or registered respect of the interest in land. court of competent jurisdiction to protect or tax administrator determines such action is owing in respect of which a lien was created, lien without delay. is evidence of payment of the taxes with of any technical error or omission in its
29.(l) This section applies to this Part and Parts (2) Delivery of a document may be made personally (3) Personal delivery of a document is made (a) in the case of an individual, by leaving individual at least eighteen (18) years of age (b) in the case of a first nation, by leaving charge, at the time of delivery. of the main administrative the first nation’s legal counsel; and (c) in the case of a corporation, by leaving charge, at the time of delivery, of the head officer or director of the corporation or the corporation’s (4) A document is considered to have been delivered (a) if delivered personally, on the day that personal delivery (b) if sent by registered mail, on the fifth day (5) Copies of notices must he delivered (a) where the notice is in respect of taxable in respect of that taxable property; and (b) where the notice is in respect of personal property, to the personal property registered under the laws PART SEIZURE ANI) SALE OF PERSONAL Seizure and Sale of Personal Property 30.( 1) Where taxes remain unpaid more Certificate is issued to a debtor, the tax administrator with costs, by seizure and sale of personal property (2) As a limitation on subsection (I), personal property’ of from seizLlre under a writ of execution issued by seizure under this [,aw. Notice of Seizure and Sale 31.( I ) Before proceeding under subsection debtor a Notice of Seizure and Sale. (2) If the taxes remain unpaid more than Seizure and Sale, the tax administrator may request
17 XIII, XIV, and XV. or by sending it by registered mail. the document with that individual or with an residing at that individual’s place of residence; the document with the individual apparently in office of the first nation, or with the document with the individual apparently in office or one of its branch offices, or with an legal counsel. is made; and after it is mailed. property, to all persons named on the lax roll all holders of security interests in of the Province. XIII PROPERTY than thirty (30) days after a Tax Arrears may recover the amount of unpaid taxes, of the debtor that is located on the reserve. a debtor that would he exempt a superior court in the Province is exempt from 30(1), the tax administrator must deliver to the seven (7) days after delivery of a Notice of a sheriff, bailiff or by-law enforcement
18 officer to seize any personal property described possession of the debtor and is located on the reserve. (3) The person who seizes personal property personal property seized. Notice of Sale of Seized Personal Property 32.( 1) The tax administrator must publish a two (2) consecutive issues of the local newspaper (2) The first publication of the Notice of Sale until at least sixty (60) days after the personal property Conduct of Sale 33.(l) A sale of personal property must be conducted (2) Subject to subsection (4), at any time after of Seized Personal Property, the seized property may (3) The tax administrator must conduct the the Notice of Sale of Seized Personal Property. unless auction, in which case a further notice must be 3 2(1). (4) If at any time before the seized property court of competent jurisdiction, the sale must be challenge.
Registered Security Interests 34. The application of this Part to the seizure registered security interest is subject to any laws of such property. Proceeds of Sale 35.(l) The proceeds from the sale of seized of registered security interests in the property and under the laws applicable in the Province, and debtor.
(2) If claim to the surplus is made by another person and such claim is contested, or if the tax administrator is uncertain who is entitled to such surplus. the tax administrator must retain such money until the rights of the parties have been determined.
in the Notice of Seizure and Sale that is in the must deliver to the debtor a receipt for the Notice of Sale of Seized Personal Property in with the largest circulation. of Seized Personal Property must not occur was seized. by public auction. the second publication of the Notice of Sale be sold by auction. public auction at the tinie and place set out in it is necessary to adjourn the public published in the inanner set out in subsection is sold a challenge to the seizure is made to a postponed until after the court rules on the
and sale of personal property subject to a of the Province regarding the seizure and sale personal property must be paid to any holders to the First Nation in order of their priority any remaining proceeds must be paid to the
PART SEIZURE AND ASSIGNMENT Seizure and Assignment of Taxable Property 36.(1) Where taxes remain unpaid more Certificate is issued. the tax administrator may levy seizure and assignment of the taxable property. (2) Before proceeding under subsection (I), the Seizure and Assignment of Taxable Property’ on with an interest in the taxable property. (3) Not less than six (6) months after a Notice Property is delivered to the debtor, the tax administrator the taxable property by public tender or auction. (4) The Council must, by resolution, prescribe including the conditions that are attached to the acceptance Upset Price 37.(I) The tax administrator must set an assignment of the taxable property that is not less the taxable property, calculated to the end of the plus five percent (5%) of that total. (2) The upset price is the lowest price for which Notice of Sale of a Right to Assignment of Taxable 38.(l) A Notice of Sale of a Right to Assignment of (a) published in the local newspaper with the four (4) weeks preceding the date of the public (b) posted in a prominent place on the reserve the public tender or auction. (2) The tax administrator must conduct a public out in the Notice of Sale of a Right to Assignment of adjourn the public tender or auction, in which case manner set out in subsection (I). (3) If no bid is equal to or greater than the upset price, the purchased the right to an assignment of the taxable Notice to Minister 39. The tax administrator must without delay
19 XIV OF TAXABLE PROPERTY than nine (9) months after a Tax AlTears the amount of unpaid taxes by way of the tax administrator must serve a Notice of the debtor and deliver a copy to any locatee of Seizure and Assignment of Taxable may sell the right to an assignment of the method of public tender or auction. of an offer. upset price for the sale of the right to an than the total amount of the taxes payable on redemption period set out in subsection 41(1), the taxable property may be sold. Property Taxable Property must be largest circulation at least once in each of the tender or auction; and not less than ten (10) days before the date of auction or tender at the time and place set Taxable Property, unless it is necessary to a further notice must be published in the First Nation is deemed to have property for the amount of the upset price. provide to the Minister. and the Lands
20 Administrator if applicable, notice in writing of propertY made under this Law. Subsisting Rights 40. When taxable property is sold by public holder of the taxable property or a holder of a follows:
(a) the taxable property is subject to redemption (b) the right to possession of the taxable property for redemption, subject. however, to (i) impeachment for waste, and (ii) the right of the highest bidder to enter proper condition and to prevent waste; (c) an easement, restrictive covenant, building the interest in land subsists; and (d) during the period allowed for redemption, an competent jurisdiction to have the sale of the set aside and declared invalid. Redemption Period 41.(l) At any time within three (3) months in respect of taxable property, the debtor may redeem Nation the amount of the upset price plus three percent (2) On redemption of the taxable property under (a) if the right to an assignment was sold to repay to that bidder the amount of the bid; and (b) the tax administrator must notify the Minister (3) No assignment of taxable property must be provided fbr in subsection (I). (4) Subject to a redemption under subsection First Nation must assign the taxable property to auction, or to itself as the deemed purchaser in accordance Assignment of Taxable Property 42.( 1) Taxable property must not he assigned been entitled tinder the Indian -ic! or the FNLMA, as right constituting the taxable property.
the sale of a right to an assignment of taxable tender or auction, all rights in it held by the charge immediately cease to exist, except as
as provided in subsection 41(1); is not affected during the time allowed on the taxable property to maintain it in a scheme or right-of-way registered against action may be brought in a court of right to an assignment of the taxable property after the holding of a public tender or auction the taxable property by paying to the First (3%). subsection (I), a bidder, the First Nation must, without delay, in writing of the redemption. made until the end of the redemption period (2), at the end of the redemption period, the the highest bidder in the public tender or with subsection 38(3). to any person or entity who would not have the case may be, to obtain the interest or
(2) The tax administrator must register an assignment of accordance with this Law in every registry in which of the assignment. (3) An assignment under subsection 41(4) operates (a) as a transfer of the taxable property attestation or proof of execution; and (b) to extinguish all the right, title and interest of property. or those claiming under a previous charges, liens, judgments, mortgages and encumbrances registered. subsisting at the time the assignment is an easement, restrictive covenant, building interest in land. (4) Upon assignment under subsection 41(4), any to the taxable property is extinguished. Proceeds of Sale 43.(1) At the end of the redemption period, the assignment of taxable property must be paid (a) first, to the First Nation, and (b) second, to any other holders of registered priority at law, and any remaining proceeds must be paid to the debtor. (2) If claim to the surplus is made by another tax administrator is uncertain who is entitled to such money until the rights of the parties have been Resale by First Nation 44.(l) If the right to assignment of taxable property subsection 38(3), the tax administrator may, during of the taxable property to any person for not less thereafter considered the bidder under this Part. (2) A sale tinder subsection (I) does not affect the the debtor as provided in this Law.
21 any taxable property assigned in the taxable property is registered at the time to the bidder from the debtor, without an every previous holder of the taxable holder, and all claims, demands, payments, of every type, and whether or not registered under subsection (2). except scheme or right-of-way registered against the remaining debt of the debtor with respect proceeds from the sale of a right to interests in the property in order of their person and such claim is contested, or if the such surplus, the tax administrator must retain determined. is purchased by the First Nation under the redemption period, sell the assignment than the upset price and the purchaser is period for or the right ol redemption by
PART DISCONTINUANCE Discontinuance of Services 45.(l) Subject to this section, the First Nation the taxable property of a debtor if (a) revenues from this Law or any property used to provide that service to taxpayers; and (b) taxes remain unpaid by a debtor more Certificate was delivered to the debtor. (2) At least thirty (30) days before discontinuing deliver to the debtor and to any locatee with an Discontinuance of Services. (3) The First Nation must not discontinue (a) fire protection or police services to the taxable (b) water or garbage collection services to or
(c) electrical or natural gas services to taxable the period from November 1 in any year to March PART GENERAL PROVISIONS Disclosure of Information 46.(l) The tax administrator or any other information or records obtained or created under records except in (a) the course of administering this Law or performing (b) proceedings before the Assessment Review order; or (c) accordance with subsection (2). (2) The tax administrator may disclose to the relating to the property if the disclosure has been (3) An agent must not use inforniation disclosed purposes authorized by the holder in writing referred
XV OF SERVICES may discontinue any service it provides to taxation law enacted by the First Nation are than thirty (30) days after a lax Arrears any service, the tax administrator must interest in the taxable property a Notice of property of a debtor; taxable property that is a residential dwelling;
property that is a residential dwelling during 3 1 in the following year. XVI person who has custody or control of this Law must not disclose the information or functions under it; I3oard, a court of law or pursuant to a court agent of a holder confidential information authorized in writing by the holder. under subsection (2) except for the to in that subsection.
Disclosure for Research Purposes 47. Notwithstanding section 46, the Council may third party for research purposes, including statistical research. provided (a) the information and records do not contain form or business information in an identitiahle (b) where the research cannot reasonably provided in an identifiable form, the third party to comply with the Council’s requirements respecting of the information. Validity 48. Nothing tinder this Law must he rendered person to pay tax or any other amount under this Law (a) an error or omission in a valuation or a hands of an assessor or the tax administrator; (b) an error or omission in a tax roll. Tax Notice, or (c) a failure of the First Nation, tax administrator the required time. Limitation on Proceedings 49.( 1) No person may commence an action the First Nation, whether under protest or otherwise, on invalid, for taxes or any other amount paid under from the date the cause of action first arose. (2) If a person fails to start an action or proceeding section, then money paid to the First Nation must be Notices 50.(l) Where in this Law a notice is required giving the notice is not otherwise specified, it must be (a) by mail to the recipient’s ordinary mailing shown on the tax roll; (b) where the recipient’s address is unknown, conspicuous place on the recipient’s property; or (c) by personal delivery or courier to the recipient or address or the address for the recipient shown (2) Except where otherwise provided in this
23 disclose information and records to a intonriation in an individually identifiable form; or be accomplished unless the information is has signed an agreement with the Council the use, confidentiality and security void or invalid, nor must the liability of any be affected by valuation based solely on information in the any notice given under this Law: or or the assessor to do something within or proceeding for the return of money paid to account of a demand, whether valid or this Law, after the expiration of six (6) months within the time limit prescribed in this deemed to have been voluntarily paid. to be given by mail or where the method of given address or the address for the recipient by posting a copy of the notice in a to the recipient’s ordinary mailing on the tax roll. Law.
24 (a) a notice given by mail is deemed received (b) a notice posted on property is deemed received (c) a notice given by personal delivery is deemed Interpretation 51 .(1) The provisions of this Law are severable, and for any reason held to be invalid by a decision of portion must be severed froin the remainder of this not affect the validity of the remaining portions of (2) Where a provision in this Law is expressed to the circumstances as they arise. (3) Words in this Law that are in the singular include the singular. (4) This Law must be construed as being remedial and liberal construction and interpretation as best ensures (5) Reference in this Law to an enactment is a time to time and inc’udes any regulations made under (6) Headings form no part of the enactment and convenience of reference only. Repeal 52. The Campbell River First Nation Proper/v amended, is hereby repealed in its entirety.
on the fifth day after it is posted; on the second day after it is posted: and received upon delivery. where any provision of this Law is a court of competent jurisdiction, the invalid Law and the decision that it is invalid must this Law. in the present tense, the provision applies include the plural, and words in the plural must be given such fair, large and the attainment of its objectives. reference to the enactment as it exists from the enactment. must be construed as being inserted for Assessment and Taxation By—law No. I, as
Force and Effect 53. This Law comes into force and effect on THIS LAW IS HEREBY DULY ENACTED 2011, at Campbell River, in the Province of British A quorum of Council consists of four (4) members Counci o ean Drake Councillr Coiincillor Dana Roberts Councillor CCurtisHn
25 the day after it is approved by the FNTC. by the Council on the 29th day of August. Columbia. of the Council, including the Chief. 1 ‘2 Jason Price Tony Roberts Jr.
_ _ _ _ _ _ 26 SCHEDULE (Subsection TAX NOTICE TO:
Al)DRESS: DESCRIPTION OF INTEREST iN LAND: PURSUANT to the provisions of the Campbell River 2011, taxes in the amount of dollars above-noted interest in land. All taxes are due and payable on or before July and interest are past due and must be paid immediately. Payments must be made by cheque at the offices 1400 Weiwaikum Road. Campbell River, BC V9W direct deposit or electronic transfer to the Campbell ‘Faxes that are not paid by July 2, 20 will incur Campbell River Indian Band Properly Taxation Law, 2011. The name(s) and address(es) of the person(s) liable Assessed value: $ Taxes (current year): $ Unpaid taxes (previous years) $ -
Penalties: $ Interest: $ Total Payable $ Tax Administrator for the Campbell River Indian Band Dated: . 20
_ _ _ _ _ _ I 15(l))
Indian Band Proper/v Taxation Law, ($3 are hereby levied with respect to the 2. 20 . Payments for unpaid taxes, penalties of Campbell River Indian Band, located at 5W8 during normal business hours, or by River Indian Band’s local revenue account. penalties and interest in accordance with the to pay the taxes is (are) as follows: —
_ _ _ _ _ _ _ _ _ _ _ _______ ____________________________________ • I. 27 SCHEDULE II (Subsection 18(1)) REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR THE CAMPBELL RIVER INDIAN BAND TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to subsection 18(1) of the Campbell River Indian Band Property Taxation Law, 2011, 1 request that you provide to me, in writing, no later than INote: must be a date that is at least fourteen (14) days from the date of requests, the following information relating to the above-noted interest in land: (I) (2) (3)
Tax Administrator for the Campbell River Indian Band Dated: , 20
a I 28 SCHEDULE (Subsection TAX CERTIFICATE In respect of the interest in land described as: Campbell River Indian Band Properly Taxation Law, 2011, That all taxes due and payable in respect of the above-referenced as of the date of this certificate. OR That unpaid taxes, including interest, penalties ($_) are due and owing on the above-referenced certificate.
The following persons are jointly and severally liable for all unpaid taxes: Tax Administrator for the Campbell River Indian Band Dated: 20
III 20(1)) - and pursuant to the 1 hereby certi’ as follows: interest in land have been paid and costs in the amount of dollars interest in land as of the date of this
a, • 29 SCHEDULE IV (Subsection 26(5)) COSTS PAYABLE BY [)EBTOR ARISING FRoM ENFORCEMENT PROCEEI)INGS UNDER PARTS XII. XIII ANI) XV The following costs are payable by the debtor arising out of enforcement proceedings under Parts XII, XIII and XV: I. For preparation of a notice $ 50 2. For service of notice on each person or place by the First $ 50 Nation
3. For service of notice on each person or place by a process actual cost server, bailiff or delivery service. 4. For advertising in newspaper actual cost 5. For photocopying $0.30/page 6. For time spent in conducting a seizure and sale of personal $ 50 per person property, not including costs otherwise recovered under per hour this Schedule 7. Actual costs incurred by the First Nation for the seizure and storage of personal property will be charged based on receipts.
_ _ _ _ _ _ _ _ _ _ _ 30 SCHEDULE V (Subsection 27(1)) TAX ARREARS CERTIFICATE In respect of the interest in land described as: and pursuant to the Campbell River Indian Band Property Taxation Law, 201 1, I hereby certi1’ as follows: That taxes, interest and penalties are unpaid in respect of the above-referenced interest in land, as follows: Taxes: S Penalties: $ Interest: $ Total unpaid tax debt: $ The total unpaid tax debt is due and payable immediately. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate of fifteen percent (15%) per year. Payments must be made by cheque at the offices of the Campbell River Indian Band, located at 1400 Weiwaikum Road, Campbell River, BC V9W 5W8 during normal business hours, or by direct deposit or electronic transfer to the Campbell River Indian Band’s local revenue account. The following persons are jointly and severally liable for the total unpaid tax debt: Tax Administrator ftr the Campbell River Indian Band Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE (Subsection NOTICE OF SEIZURE AND SALE TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and interest remain unpaid and are due and owing in respect of AND TAKE NOTICE that a Tax Arrears Certificate respect of these unpaid taxes. AND TAKE NOTICE that: I. Failure to pay the full amount of the unpaid of this notice may result in the tax administrator, pursuant River Indian Band Property Taxation Law, 20/I, follows:
[general description of the personal 2. The tax administrator may retain a sheriff, bailiff property and the seized property will be held in the cost, such cost being added to the amount of the unpaid 3. If the unpaid taxes, penalties, interest and costs (60) days following the seizure of the property, the (a) publish a Notice of Sale of Seized Personal Property the newspaper: and (b) at any time after the second publication of auction.
AND TAKE NOTICE that the tax administrator will conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice will be published. Tax Administrator for the Campbell River Indian Band I)ated: . 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 31 VI 31 (U) OF PERSONAL PROPERTY in the amount of dollars (S the above-referenced interest in land. dated was delivered to you in tax debt within SEVEN (7) days after delivery to subsection 30(1) of the Campbell seizing the personal property described as
property to he seized] or by-law enforcement officer to seize the possession of the tax administrator, at your taxes. of seizure are not paid in full within sixty tax administrator may in two (2) consecutive issues of the notice, sell the seized property by public
-32 SCHEDULE (Subsection NOTICE OF SALE OF SEIZED TAKE NOTICE that a sale by public auction for unpaid to the Campbell River Indian Band will take place
The following personal property, seized pursuant Band Properly Taxation Law, 2011, will be sold at the [general description The proceeds of sale of the seized property will be interests in the property and to the First Nation applicable in the Province of British Columbia and debtor.
Tax Administralor for the Campbell River Indian Band Dated: . 20
VII 32(1)) PERSONAL PROPERI’Y taxes, penalties, interest and costs owed on , 20__ at o’clock at [location].
to section 30(1) of the Campbell River Indian public auction: of the goods paid to any’ holders of registered security in order of their priority under the laws any remaining proceeds will be paid to the
_ _ _ _ _ _ _ _ _ _ SCHEDULE (Subsection NOTICE OF SEIZURE AND TAXABLE PROPERTY TO: (the “debtor”) ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and interest in remain unpaid and are due and owing in respect of AND TAKE NOTICE that a Tax Arrears Certificate respect of these unpaid taxes. AND TAKE NOTICE that failure to pay the full amount of months after service of this Notice may result in the the C’ainphell River Indian Band Property Taxation assignment of the taxable property by public tender 1. The public tender [auction], including the conditions an offer, will be conducted in accordance with the Campbell River Indian Band, a copy of which may 2. The tax administrator will (a) publish a Notice of Sale of a Right newspaper at least once in each the sale; and (b) post the Notice of Sale of’ a Right to Assignment place on the reserve not less than ten (10) days 3. The Notice of Sale of a Right to Assignment for the right to assignment of the taxable property of a bid. 4. ‘[‘he upset price will be not less than the total amount of payable. calculated to the end of the redemption period, plus upset price is the lowest price for which the right to
_ _ _ _ _ _ _ _ _ _ 33 VIII 36(2)) ASSIGNMENT OF (the “taxable property”) the amount of dollars (S ) the taxable property. dated was delivered to you in the unpaid tax debt within six (6) tax administrator, pursuant to section 36 of Law, 2011, seizing and selling a right to an [auction] as follows: that are attached to the acceptance of procedures prescribed by the Council of the be obtained from the tax administrator. to Assignment of ‘[‘axable Property in the of the four (4) weeks preceding the date of of Taxable Property in a prominent preceding the date of the sale. of’l’axable Property will set Out the upset price and any conditions attached to the acceptance the taxes, interest and penalties five percent (5%) of that total. The assignment of the taxable property will be
34 sold. 5. The tax administrator will conduct the public in the Notice of Sale of a Right to Assignment of adjourn in which case a further notice will be published. 6. If at the public tender [auction] there is no price, the First Nation will he deemed to have taxable property for the amount of the upset price. 7. The debtor may redeem the right to an assignment of paying to the First Nation the amount of the upset price three (3) months after the holding of the public property (hereinafter referred to as the “redemption is redeemed, the First Nation will, without delay, repay 8. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property redemption period. If the right to an assignment of the redemption period, then on the expiration of assign the taxable property to the highest bidder applicable. The taxable property will not be assigned have been capable under the Indian Act or the constituting the taxable property. 9. The Council of the Campbell River Indian Band and the Lands Administrator if applicable, notice assignment of the taxable property and of any redemption taxable property. 10. The tax administrator will register the assignment of in which the taxable property is registered at the time 11. An assignment of the taxable property operates (a) as a transfer to the bidder or the First Nation, as taxable property, without an attestation or proof (b) to extinguish all the right, title and interest of property. or those claiming under a previous charges, liens, judgments, mortgages and encumbrances registered, subsisting at the time the assignment restrictive covenant, building scheme or right-o1way 12. Upon assignment of the taxable property, the the taxable property, and any rights or interests including the improvements, will he transferred in
tender [auction] at the time and place set out Taxable Property, unless it is necessary to bid that is equal to or greater than the upset purchased the right to an assignment of the the taxable property after the sale by plus three percent (3%), any time within tender [auction] in respect of the taxable period”). Where the right to an assignment to the bidder the amount of the hid. property by public tender [auction] is not will he made, until the expiration of the the taxable property is not redeemed within the redemption period, the First Nation will or to itself as the deemed purchaser, as to any person or entity who would not FNLMA of obtaining the interest or right will without delay provide to the Minister, in writing of the sale of a right to an of the right to an assignment of the the taxable property in every registry of the assignment. the case may be, from the debtor of the of execution, and every previous holder of the taxable holder, and all claims, demands, payments, of every type, and whether or not is registered, except an easement, registered against the interest in land. debtor will be required to immediately vacate held by the debtor in the taxable property, lull to the purchaser.
_ _ _ _ 35 13. The proceeds of sale of the taxable property will he paid first to the First Nation, then to any other holders of registered interests in the taxable property in order of their priority at law. Any moneys in excess of these amounts will be paid to the debtor in accordance with the Cainpbe/I River Indian Band Prop e1r!’ Taxation Law. 2011. Tax Administrator for the Campbell River Indian Rand Dated: ,20
_ _ _ _ _ _ _ a
36 SCHEDULE (Subsection NOTICE OF SALE OF A RIGHT TAXABLE PROPERTY TO: (the dehtor’) ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that a Notice of’ Seizure and respect of the taxable property on AND TAKE NOTICE that unpaid taxes, including dollars (S_). remain unpaid and properly.
AND TAKE NOTICE that a sale of’ the right to assignment of the taxable property will be conducted by public tender [auction] for unpaid taxes, penalties and interest owed to the Campbell River Indian Band, The public tender lauctioni will take place on: .20 at o’clockat [location], - ..-- -.---The tax administrator will conduct the public tender [auction] at the above time and place unless it is necessary to adjourn in which case a further notice will he published. AND TAKE NOTICE that: I. The upset price for the taxable property is: dollars (S ). The upset price is the lowest price for hich the taxable property will be sold. 2. l’he public tender [auclioni, including the conditions that are attached to the acceptance of an offer, will be conducted in accordance with the procedures prescribed by the Council of’ the Campbell River Indian Band as set out in this notice, 3. If at the public tender [auction] there is no hid that is equal to or greater than the upset price, the First Nation will he deemed to have iurchased the right to an assignment of the taxable property for the amount of the upset price. 4. The debtor may redeem the right to an assignment of’ the taxable property h paying to the
_ _ _ _ _ _
IX 38(1)) TO ASSIGNMENT OF -(the ‘taxable property’) Assignment of Taxable Property was given in , 20 penalties and interest, in the amount of are due and owing in respect of the taxable
_ _ _ _ _ ‘, -a First Nation the amount of the upset price plus months after the holding of the public tender (referred to as the “redemption period”). Where the Nation will, without delay, repay to the bidder the 5. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property redemption period. If the right to an assignment of the redemption period, then on the expiration of assign the taxable property to the highest bidder applicable. The taxable property will not be assigned have been capable under the indian Act or the interest or right constituting the taxable property. 6. The Council of the Campbell River Indian Band and the Lands Administrator if applicable, notice assignment of the taxable property and of any taxable property. 7. The tax administrator will register an assignment of which the taxable property is registered at the time 8. An assignment of the taxable property operates (a) as a transfer to the bidder from the attestation or proof of execution. and (h) to extinguish all the right, title and interest of properP.. or those claiming under a previous charges, liens, judgments. mortgages and encumbrances registered, subsisting at the time the assignment restrictive covenant, building scheme or right-of-way 9. Upon assignment of the taxable property, the the taxable property, and any rights or interests including the improvements. will he transferred in 10. The proceeds of sale of the taxable property any other holders of registered interests in the taxable Any moneys in excess of these amounts will be Campbell River indian Band Properly laxalion Law, 20/1. Tax Administrator tor the Campbell River Indian Dated: . 20
37 three percent (3%). any time within three (3) [auction] in respect of the taxable property right to an assignment is redeemed, the First amount of the bid. property by public tender [auction] is not will be made, until the expiration of the the taxable property is not redeemed within the redemption period, the First Nation will or to itself as the deemed purchaser, as to any person or entity who would not FNLMA, as the case may be, of obtaining the will without delay provide to the Minister, in writing of the sale of a right to an redemption of the right to assignment of the the taxable property in every registry in of the assignment. debtor of the taxable property, without an every previous holder of the taxable holder, and all claims, demands, payments. of every type, and whether or not is registered, except an easement, registered against the interest in land. debtor will be required to immediately vacate held by the debtor in the taxable property, full to the purchaser. will he paid first to the First Nation. then to property in order of their priority at law. paid to the debtor in accordance with the Band
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 38 SCHEDULE (Subsection NOTICE OF DISCONTINUANCE TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties, and interest remain unpaid and are due and owing in respect of AND TAKE NOTICE that a Tax Arrears Certificate respect of these unpaid taxes. AND TAKE NOTICE that where a debtor fails to the issuance of a Tax Arrears Certificate, the tax provides to the taxable property of a debtor, pursuant Propertj’ Taxation Law, 2011. AND TAKE NOTICE that if the taxes are not paid thirty (30) days from the date of issuance of discontinued:
[list services to be discontinuedi Tax Administrator for the Campbell River Indian Band Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ X 45(2)) OF SERVICES in the amount of - dollars ($) the taxable property. dated was delivered to you in pay all unpaid taxes within thirty (30) days of administrator may discontinue services that it to the Campbell River Indian Band in full on or before ,being this notice, the following services will be