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 Chawathil First Nation in the Province of British Columbia, Chawathil First Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 19th day of August, 2011. On behalf of the First Nations Tax Commission C.T. (Ma ules — Chief Commissioner First Nations Tax Commission
CHAWATIIIL FIRST NATION ANNUAL RATES LAW, 2011 WI-IEREAS: A. Pursuant to section 5 of the Fit-st Nations Fiscal cnid Statisticalt:IcliIctgt’tlit’iIt -Ic!. 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 lax rates and apply them to the assessed value of lands. interests and rights in the reserve; B. The Council of the Chawathil First Nation has enacted the Chati’athil First Nation Proper/i’ luxation Br/nit’ (2004), and the Chait’athil First Nation Property .1ssesstnent Hi/nit’ (2004). respecting taxalion for local purposes on reserve, which laws have been deemed to be property taxation laws made under the First Nations Fiscal ant/Statistical il!anagen;ent -let. pursuant to section 145 of that Act: and C. Section 10 of the First Nations Fiscal and Statistical Ianagetnent .4ct 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 Chawathil First Nation duly enacts as follows: I. This Law may be cited as the Chasi’agliil First Nation .-ltniua/ Rcttc Last’. 20/I. 2. In this Law: “Act” means the First Nat/otis Fiscal and Statistical Management -let. S.C. 2005, cO. and the regulations made under that Act: “Assessment Law” means the Chasi’athil Fit-st Nation Propern .ssess,nent Ri/nit’ (2004): “First Nation” means the Chawathil 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 fla) of the Act: “taxable property” means property in a reserve that is subject to taxation under a propen taxation law: and •‘Taxation Law” means the Chrnt’athil First Nation Proper/s Ttivaiion Br/air 12004i 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 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 utider this Law and the Act. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to theni in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise, 7. This Law must be construed as being remedial and must be giveti such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law conies 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 IS day of July. 2011. at Hope. in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. Chief Ruth E. Peters Vice-CIiiJ13a.ohii Councillorl’imothy 0. Peters cor5Jtthn Councillor Bobbi E. PeLers Ct Councillor Rosemarie E. Peters Councillor Peter D. John
3 SCHEDULE TAX RATES PROPERTY CLASS RATE PER S 1.000 OF ASSESSED VALUE Class I - Residential Class 2— Utilities 67.3180 Class 4 - Major Industry Class 5 - Light Industry Class 6- Business and Oilier 24.8400 Class 7 - ForesE Land Class 8- Recreational Property/Non-Profit Organization Class 9 - Farm Class l0-CPR Railway right-of-way 38.088540
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