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 Lower Kootenay Indian Band in the Province of British Columbia, Lower Kootenay Indian Band Annual Expenditure Law, 2011 Dated at Osoyoos, British Columbia this 14th day of June, 2011. On behalf of the First Nations Tax Commission A. ASIA CT. (Man4J&es — Chief Commissioner First Nations Tax Commission (4)
LOWER KOOTENAY INDIAN BAND ANNUAL EXPENDITURE LAW, 2011 WHEAS: A. Pursuant to section 5 of the Firs! evations Fiscal and Statistical lfwiageinent A ci, the council of a first nation max’ make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws authorizing the expenditure of local revenues: B. The council of the First Nation has made a property assessment law and a property taxation law: and C. Section 10 of the First Nations Fiscal anti Stati.ctical Alaiagenie,;t ‘let requires a first nation that has made a property taxation law to. at least once each war. make a law esiablishing a hudgel for the expenditure of revenues raised tinder its property taxation laws: NOW THEREFORE the Council of the Lower Kootena Indian Band duly enacts as follows: I. This Law may be cited as the Loiter Kootcnav itidian Baud Annual Expenditure Law. 20!!. 2. in this Law: ‘‘Act” means the First Aatiom Fiscal and Statistical Ala’usgL’nleun Act. S.C. 2005. c.Q. and the regulations made under that Act: “annual budget” means the budget. attached as a Schedule to this Law, setting out the projected local revenues and projected expenditures of those local revenues during the budget period: “Assessment Law” means the Loner Kook’nat’ Indian Band Propern’ .‘lsse,s,nent Lan’, 2008: ‘‘Council” has the meaning given to that icnn in the Act: “First Nation” means the Lower Kootenay Indian Band, being a band named in the schedule to the Act: “Law” means this annual expenditure law enacted under paragraph 5(1 )fb) of the Act: “local revenues” means money raised by the First Nation under a property taxation law: “property taxation law” means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act: “taxable property” means property in a reserve that is subject to taxation under a property taxation law: and
Taxation Law’ means the Loiter Kootenai’ fin/ian Rant1 Properti’ TLvaIiot? Lou’. 2008. 3. The First Nation’s annual budget for the Fiscal year he&rinning April I. 2011. and ending March31. 2012. is attached as a Schedule to this Law. 4. This Law authorizes the expenditures provided for in the annual buduet. 5. Expenditures of local revenues must be made only in accordance with the annual budget. 6. Where the First Nation wishes to authorize an expenditure not authorized iii the annual budget. or change the aniount of an expenditure authorized in the annual budget, Council must amend the annual budget by amending this Law in accordance with Council procedure and the requirements of the Act. 7. The gratit amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law. 8. This Law authorizes the expenditure of contingency aniounts as necessan within any of the categories of expenditures set out in the Schedule. 9. Except where otherwise defined, words and expressions used in this Lan have the meanings given to them in the Assessment Law and the Taxation Law. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as the)’ arise. II. This Law must be construed as being remedial and must be given such Ihir. large and liberal construction and interpretation as best ensures the attainment of its objectives. 12. The Schedule attached to this Law fomis pan of and is an integral part of this Law. 13. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 4k THIS LAW IS HEREBY DULY ENACTED by Council on the __,li_ day of June. 2011. at Creston, in the Province of British Columbia. A quorum of Council consists of three (3) members of Council.
Chief M. Jason Louie Councillor Man Basil Councillor Sandra Luke Councillor Arlene Basil Cotincillor Anne Jimmie
LOWER KOOTENAY INDIAN BAND ANNUAL EXPENDITURE BUDGET, 2011 SCHEDULE ANNUAL BUDGET REVENUES Propenv Tax and interest for the current fiscal year 549.66 1.55 TOTAL REVENUES 49,661.55 EXPENDITURES I. General Government Expenditures General Administrative 525.59 1.55 2. Protection Services Other Protective Services 4.00000 3. Transportation Roads and Streets 10.000,00 4. Recreation and Cultural Services Recreation 2.00000 5. Community Development Land Rehabilitation 5.00000 6. Contingency Ptind 2.50000 7. 1-lomeowner ifrants 570.00 TOTAL EXPENDITURES S 49,661.55
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