(flN First Nations Tax Commission Commission de Ia fiscalité des premieres nations -1‘4eov The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Tobacco Plains Indian Band in the Province of British Columbia, Tobacco Plains Indian Band Annual Rates Law, 2011 Dated at Osoyoos, British Columbia this 14th day of June, 2011. On behalf of the First Nations Tax Commission C.T. (Marlqy),Aules — Chief Commissioner .4.—” First Nations Tax Commission t
TOBACCO PLAINS INDIAN BAND ANNUAL RATES LAW, 2011 WI-IF REAS: 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, including law’s to establish tax rates and apply them to the assessed value of lands. interests and rights in the reserve: B. The Council of the Tobacco Plains Indian Band has enacted the Tobacco Plains Indian Band Property Assess,,,ent Laii’ 2008 arid the Tobacco P/tins Indian Band Propeurv Taxation Lmt’ 200S’ respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical Management Act 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 Tobacco Plains Indian Band duly enacts as follows: I. This Law may be cited as the Tobacco Pb/us Indian Band .4nnnal Rates Lou’, 20!?. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management .ct, S.C. 2005, c.9, and the regulations made under that Act: “Assessment Law” means the Tobacco Plains Indian Band Property Assessment Law, 2008; “First Nation” means the Tobacco Plains Indian Band, 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 itt a reserve that is subject to taxation under a property taxation law; and “Taxation Law” means the Tobacco Plains Indian Band Property Taxation Law, 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 value of all taxable property in each property class. 4. Notwithstanding section 3. where the amount of the tax levied on taxable property in a taxation year is less than One Hundred dollars (S 100.00). the taxable property shall be taxed at One hundred dollars (S 100.00) for the taxation year. 5. Notwithstanding any other provision of this Law, if the First Nations Financial 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 ftllfill 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 tile Assessment Law and the Taxation Law’. 7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 8. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 9. The Schedule attached to this Law forms part of and is an integral part of this Law. 10. This Law- comes into force and effect on the later of May 28, 2011 and the day after it is approved
7 by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 24 day of May 2011. at Tobacco Plains Indian Band Office, in the Province of British Columbia. A quorum of Council consists of(3) members of Council. Chief Mary Mahseelah touncillor Dan Gravelle Councillor Robert Luke Councillor Robert Eneas Councillor Robin Gravelle
3 SCHEDULE TAX RATES PROPERTY CLASS RATE PER S 1000 OF ASSESSED VALVE British Columbia Class I — Residential 11.5106 Class 2— Utilities 54.5388 Class 4 - Major Industry 0 Class 5 - Light Industry 0 Class 6 - Business and Other 0 Class 7 - Forest Land 0 Class 8 Recreational Property/Non-Profit Organization 0 Class 9- Farm 16.908
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