41 ra \4 First Nations Tax Commission )kflI4 Commission de Ia fiscalite 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 Akisq’nuk First Nation in the Province of British Columbia, Akisqnuk First Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission C.T. (Maniy) JuØs — Chief Commissioner FirS1 Nations Tax Commission I,
?AKISQNUK FIRST NATION 3050 Highway 93195 . Windermere, B.C. VOB 2L2 Band Office: (250) 342-6301 • Fax: (250) 342-9693 AKISQNUT< FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant o section 5 of the First Nations FLccal and Statistical Alanagement Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to (lie assessed value of lands, interests and rights in the reserve; B. The Council of the Akisqnuk First Nation has enacted the Akisqnuk First Nation Properti’ Assessment Law, 2008; and the Akisqnuk First Nation Property Taxation Lai’ 2008; respecting taxation for local purposes on reserve; and; C. Section 10 of the First Nations Fiscal and Statistical ,4lanagement .1ct requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands. interests or rights in the reserve; NOW THEREFORE the Council of the Akisqnuk First Nation duly enacts as follows: I. TIns Law may be cited as the Akisqnuk First Nation Annual Rates Law, 20/i. 2. In di is Law: “Act’’ means the First Nations Fiscal and Stattvtical Management Act. S.C. 2005, c.9, and the regulations made tinder that Act; “Assessment Law” means the Akisqnuk First Nation Properfl’ Assessinent Lmt’, 2008; “First Nation” means the Akisqnuk First Nation, being a band named in the schedule to the Act; “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 Akisqnuk First Nation Property Taxation Lan’, 2008. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the Schedule upon the assessed valtie of all taxable property in each property class. 4. Notwithstanding section 3, where the amount of the tax levied on taxahle property in a EaxatioTi year is less than twenty five-dollars ($25.00), the taxable property shall be taxed at twenty five-dollars ($25.00) for the taxation year. 5. Notwithstanding any other provision of this Law, if the First Nations Finaticial Management Board gives notice to Council pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act. 6. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
1 7. Where a provision i this Law is expressed in the present tense, the provision applies to ike circumstances as ihev arise. 8. This Law must be construed as being remedial and must be giveil such thir. large and liberal construction and interpretation as best enstires the attainment of its objectives. 9. Ike Scliednle ittaclied to this Law form.s part at and is an integral part ot this Law. H). This Law comes into Ibrce and elThct on the later of May 2W’. 20 I land the day a her it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 26th day oF April. 2011. at Windermere. in the Province of British Columbia. A qLoruni of Council consists of three (3) members of Council Chief I orne Sliovar (atíA :Counc i I or Al lan Nicholas C cO --±otinci Ilor Sa,nanlha Sam Cooper Comic ill or Beatrice Steve Is
SCIIEDULE AKISQNUI< FIRST NATION ANNUAL RATES LAW 20!! TAX RATES PROPERTY CLASS RATE PER S 1.000 OF ASSESSED VALUE British Columbia Class I Residential 447 — Class 2 Utilities 29.52 Class 3 Supportive Housing NA — Class 4 - Major liidi’strv 18.68 Class 5 — Light Industry 16.98 Class 6 — Business and Other 5 I .98 Class 7— Forest t.and 11.89 C lass 8 — Recreational Propertv’Non—Profit Organization 7.2 I Class 9 9.7676 - Farm
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