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 Tobacco Plains Indian Band in the Province of British Columbia, Tobacco Plains 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 aAAA A C.T. (ManrQ)jles Chief Commissioner ç — First Nations Tax Commission \•_)
TOBACCO PLAINS INDIAN BAND ANNUAL EXPENDITURE LAV, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical .Ilanagenzcnt 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 authorizing the expenditure of local revenues: B. The Council of the Tobacco Plains Indian Band has enacted the Tobacco Plains Indian Baud Property Assessment Lau’. and the Tobacco Plains indian Band Propei’ty Taxation Law 2008, respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical .llanageinent ,4ct requires a first nation that has made a property taxation law to, at least once each year. make a law establishing a budget for the expenditure of revenues raised under its property taxation laws: NOW THEREFORE the Council of the Tobacco Plains Indian Band duly enacts as follows: I. This Law may be cited as the Tobacco Plains Indian Band Annual Expenditui-e Lait’, 201). 2. In this Law: “Act” means the Fi,’st Nations Fiscal and Statistical Management Act, S.C. 2005. c.9. 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 bLidget period: “Assessment Law’’ means the Tobacco Plains Indian Band Property .4.ssess,nent Lan’, 2008; “Council” has the meaning given to chat term in the Act; “First Nation” means the Tobacco Plains Indian Band, being a band named in the schedule to the Act: ‘-Law” means this annual expenditure law enacted under paragraph 5(1)(b) 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 propern-” means property in a reserve that is subjeci to taxation under a property taxation law; and “Taxation Law’’ means the Tobacco Plains Indian Band Prop erti’ Taxation Law, 2008. 3. The First Nation’s annual budget for the fiscal year beginning April 1.2011 and ending March 31, 2012, is attached as a Schedule to this Law, 4. This Law authorizes the expenditures provided for in the annual budget. This Law authorizes the expenditure of contingency amounts as necessary within any oithe categories ol’ expenditures set out in the Schedule. 6. Expenditures of local revenues must be made only in accordance with the annual budget. 7. Where the First Nation wishes to authorize an expenditure not authorized in the annual budget, or change the amount of an expenditure authorized in the annual budget. Council must amend the annLial budget by amending this Law in accordance with Council procedure and the requirements of the Act. 8. 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. 9. Where a provision in this Law is expressed in the present tense, the provision applies to the
-3 circumstances as they arise. 10. 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. 11. The Schedule attached to this Law forms pan of and is an integral pan of this Law. 12. This Law comes into force and effect on the later of May 28. 2011 and the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 24day of May. 2011, at the Tobacco Plains Band Office, in the Province of British Columbia. A quorum of Council consists of(3) members of Council. Chief Mary Mahseelah -. Councillor Dan Gravelle Councillor Roben Luke Councillor Roben Eneas /441? Councillor Robin Gravelle
3 SCHEDULE ANNUAL BUDGET REVENUES 1. Local revenues for current fiscal year: a. Property Tax S 72705.46 TOTAL REVENUES S 72705.46 EXPENDITURES 1. General Government Expenditures a. Audit Fees 52000.00 b. Contract Fees 57459.00 c. Tax Administrator “ages SI 7971.00 d. fax Administrator benefits 53594.00 e. Travel $1500.00 f. Trainings $1500.00 g. Administration Fees $8000.00 h. Bank Charges S500.00 2. Protection Services a. Fire Fighting $4000 3. Transportation a. Roads and Streets SI 1257.25 b, Snow and Ice Removal 52000 4. Recreation and Cultural Services a. Recreation 5. Community Development a. Education 6. Environment Health Services a. Garbage Waste Collection and Disposal $1850.00 7. Contingency Amounts $7169.00 8. HOG & ADG $3905.00 TOTAL EXPENDITURES 572705.46 BALANCE SO
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