First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations FThcaI and Statistical Management Act, hereby approves the following law made by the Popkum First Nation in the Province of British Columbia, Popkum 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 / KCJidtIL C.T. (Manny) Jy/es — Chief Commissioner NFir#t Nations Tax Commission
POPKUM FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Na/bus 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 laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The Council of the Popkum First Nation has enacted the Popkum First Nation Property Assessment By-law. and the Popkum First Nation Property Taxation By-law. which by-laws have been deemed to be property taxation laws made under the First Nations Fiscal and Statistical Management Act, pursuant to section 145 of that Act; 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 Popkum First Nation duly enacts as follows: I. This Law may be cited as the Popkum First Nation Annual Rates Law, 201]. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005. c.9, and the regulations made under that Act: Assessment Law” means the Pop/ann First Nation Property Assessment By-Lcni’; “First Nation” means the Popkutn 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 Popkutn First Nation Property Taxation Bv-aw, 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall he 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 ($ 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 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. 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 day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the /Z’y of May, 2011, at -/i (4/C6,t. in the Province of British Columbia. A quorum of Council consists of one (I) members of Council.
SCHEDULE TAX RATES PROPERTY CLASS Class I — Residential Class 2— Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6-Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm Rate per thousand dollars of assessed value 0.0 27.0818 0.0 0.0 15.6238 0.0 0.0 9.8065
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