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 Kwaw-Kwaw-Apilt First Nation in the Province of British Columbia, Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012 Dated at Edmonton, Alberta this 27th day of March, 2012.
On behalf of the First Nations Tax Commission C.T. (Manj)tiIes — Chief Commissioner First Nations Tax Commission
KWAW-KWAW-APILT FIRST NATION PROPERTY ASSESSMENT LAW, 2012 TABLE OF CONTENTS PART I Citation 2 PART II Definitions and References 2 PART III Administration 4 PART IV Assessed Value 5 PART V Requests for Information and Inspections 7 PART VI Assessment Roll and Assessment Notice 8 PART VII Errors and Omissions in Assessment Roll 11 PART VIII Reconsideration of Assessment 13 PART IX Assessment Review Board 14 PART X Appeal to Assessment Review Board 16 PART XI General Provisions 22 SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend/Produce Documents XI Certification of Assessment Roll by Assessor WHEREAS: 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; B. The Council of the Kwaw-Kwaw-Apilt First Nation deems it to be in the best interests of the First Nation to make a law for such purposes; C. The Council of the Kwaw-Kwaw-Apilt First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal and Statistical Manage,nenl Act; and NOW THEREFORE the Council of the Kwaw-Kwaw-Apilt First Nation, at a duly convened meeting, enacts as follows: 1
PART I CITATION Citation 1. This Law may be cited as the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(l) In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations enacted under that Act; “assessable property” means property that is liable to assessment under this Law; “assessed value” means the market value of land or improvements, or both, as if the land or improvements were held in fee simple off the reserve, as determined under this Law;
“assessment” means a valuation and classification “Assessment Notice” means a notice containing “Assessment Review Board” means a board Part IX; “assessment roll” means a roll prepared supplementary assessment roll, a revised referenced in subsection 10(3); “assessor” means a person appointed by Council under “chair” means the chair of the Assessment Review “Commission” means the First Nations Tax Commission “complainant” means a person who commences Law;
“Council” has the meaning given to that term “First Nation” means the Kwaw-Kwaw-Apilt First schedule to the Act; “FMB” means the First Nations Financial Management Board “holder” means a person in possession of an being,
(a) is entitled through a lease, licence or interest in land,
of an interest in land; the information set out in Schedule V; established by Council in accordance with pursuant to this Law, and includes a assessment roll and an assessment roll subsection 3(1); Board; established under the Act; an appeal of an assessment under this
in the Act; Nation, being a Band named in the established under the Act: interest in land or a person who, for the time
other legal means to possess or occupy the 2
(b) is in actual occupation of the interest in land, (c) has any right, title, estate or interest in the interest in land, or (d) is a trustee of the interest in land; “improvement” means any building, fixture, structure or similar thing constructed, placed or affixed on, in or to land, or water over land, or on, in or to another improvement and includes a manufactured home; “interest in land” or “property” means land or improvements, or both, in the reserve and, without limitation, includes any interest in land or improvements, any occupation, possession or use of land or improvements, and any right to occupy, possess or use land or improvements; “manufactured home” means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured to (a) be moved from one place to another by being towed or carried, and (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other purpose, (iv) shelter for machinery or other equipment, or (v) storage, workshop, repair, construction or manufacturing facilities; “Notice of Appeal” means a notice containing the information set out in Schedule VII; “Notice of Assessment Inspection” means a notice containing the information set out in Schedule III; “Notice of Hearing” means a notice containing the information set out in Schedule IX; “Notice of Withdrawal” means a notice containing the information set out in Schedule VIII;
“Order to Attend/Provide Documents” means an order containing the information set out in Schedule X; “party”, in respect of an appeal of an assessment under this Law, means the parties to an assessment appeal under section 32; “person” includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person; “property class” means those categories of property established in subsection 6(10) for the purposes of assessment and taxation; “Province” means the province of British Columbia; “reserve” means any land set apart for the use and benefit of the First Nation within the meaning of the Indian Act; 3
“resolution” means a motion passed and approved convened meeting; “revised assessment roll” means an assessment roll amended 12 of this Law; “secretary” means the secretary of the Assessment Review 25;
“supplementary assessment roll” means an assessment roll under “tax administrator” means the person appointed Taxation Law; “Taxation Law” means the Kwaw-Kwavi’-Apilt Fiit 2012;
“taxation year” means the calendar year to purposes of taxation; and “taxes” includes (a) all taxes imposed, levied, assessed or penalties, interest and costs added to taxes (b) for the purposes of collection and assessed or assessable under any other local revenue penalties, interest and costs added to taxes (2) In this Law, references to a Part (e.g. Part (e.g. subsection 2(1)), paragraph (e.g. paragraph a reference to the specified Part, section, subsection, paragraph except where otherwise stated. PART ADMINISTRATION Assessor 3.(l) Council must, by resolution, appoint one assessments of assessable property in accordance set out in this Law or as directed by Council. (2) An appointment under subsection (1) resolution.
(3) An assessor appointed by Council must be real property in the Province. Authorization of Financial Management Board 4. Notwithstanding any other provision Council pursuant to the Act that third-party management of Law is required, Council authorizes the FMB any of the powers and obligations of the Council
by a quorum of Council at a duly in accordance with section Board appointed under section
section 19; by Council to that position under the Nation Property Taxation Law,
which an assessment roll applies for the assessable under the Taxation Law, and all under the Taxation Law, and enforcement, all taxes imposed, levied, law of the First Nation, and all under such a law. I), section (e.g. section 1), subsection 6(3)(a)) or Schedule (e.g. Schedule I) is or Schedule of this Law, III or more assessors to undertake with this Law and such other duties as is on the terms and conditions set out in the
qualified to conduct assessments of of this Law, if the FMB gives notice to the revenues raised under this to act as agent of the First Nation to fulfill under this Law and the Act. 4
Application of Law 5. This Law applies to all interests in land. PART IV ASSESSED VALUE Assessment and Valuation 6.(1) The assessor must assess all interests in land that are subject to taxation under the Taxation Law and all interests in land for which payments-in-lieu may be accepted by Council.
(2) For the purpose of determining the assessment roll, the valuation date is July 1 of is completed. (3) The assessed value of an interest in determined as if on the valuation date (a) the interest in land was in the physical following the valuation date; and (b) the permitted use of the interest in land the valuation date. (4) Paragraph (3)(a) does not apply to and (d) and the assessed value of property referred roll must be determined as if on the valuation condition that it is in on December 31 following (5) Except where otherwise provided, the their market value as if held in fee simple off (6) The assessor must determine the assessed enter the assessed value of the interest in land (7) In determining assessed value, the different requirement, give consideration to the (a) present use; (h) location; (c) original cost; (d) replacement cost; (e) revenue or rental value; (f) selling price of the interest in land and (g) economic and functional obsolescence; and (h) any other circumstances affecting the (8) Without limiting the application of
assessed value of an interest in land for an the year during which the assessment roll land for an assessment roll is to be condition that it is in on October 31 was the same as on October 31 following property referred to in paragraphs 18(3)(b) to in that section for an assessment date the property was in the physical the valuation date. assessor must assess interests in land at the reserve. value of an interest in land and must in the assessment roll. assessor may, except where this Law has a following: comparable interests in land; value of the interest in land. subsections (5) and (6), an interest in land 5
used for an industrial or commercial undertaking, a must be valued as the property of a going concern. (9) Where a lease or other instrument granting on the use of the property, other than a right of of the interest in land, the assessor must consider (10) Council hereby establishes the property provincial property assessment purposes, for and imposing taxes under the Taxation Law. (11) The property classes established under to this Law, and the classification criteria using the corresponding provincial classification (12) As an exception to subsection (11), Class respecting which a licence or permit to cut timber the Kwaw—Kwaw-Apilt Land Code. (13) The assessor must assess interests established under this Law. (14) Where a property falls into two (2) determine the share of the assessed value of assess the property according to the proportion value.
(15) Where two (2) or more persons are may choose to assess the property in the name two (2) or more of those persons jointly. (16) If a building or other improvement extends those properties, if contiguous, may be treated assessed accordingly. (17) Where an improvement extends over, under occupied, maintained, operated or used by a improvement may be separately assessed to operating or using it, even though some other (1 8) Except as otherwise provided in this in land the assessor must use (a) the valuation methods, rates, rules assessment legislation existing at the time (b) the assessment rules and practices conducting assessments off the reserve. Exemption from Assessment 7. Notwithstanding any other provision constructed or installed to provide emergency in the event of a disaster or emergency within
business or a public utility enterprise an interest in land places a restriction termination or a restriction on the duration the restriction. classes established by the Province for the purposes of assessment under this Law subsection (10) are set out in Schedule I for each property class shall be determined rules. 7 (forest land) must include only lands has been issued under the indian Act or in land according to the property classes or more property classes, the assessor must the property attributable to each class and each share constitutes of the total assessed
holders of assessable property, the assessor of any of those persons or in the names of over more than one (1) property, by the assessor as one property and or through land and is owned, person other than the holder of the land, that the person owning, occupying, maintaining, person holds an interest in the land. Law, for the purposes of assessing interests and formulas established under provincial of assessment; and used by assessors in the Province for in this Law, improvements designed, protection for persons or domestic animals the meaning of the Eniergeiicv Program 6
Act (BC) are exempt from assessment under this PART REQUESTS FOR INFORMATION Requests for Information 8.(1) The assessor may deliver a Request set out in Schedule II, to a holder or a person and that person must provide to the assessor, within delivery or a longer period as specified in the to the administration of this Law. (2) The assessor may in all cases assess information available to him or her and is not bound subsection (1). Inspections 9.(1) The assessor may, for any purposes inspect land and improvements. (2) Where the assessor wishes to conduct purpose of assessing its value, the assessor Inspection by personal delivery, mail, fax assessment roll at the address indicated on the (3) Personal delivery of a Notice of Assessment Inspection (a) in the case of delivery to a residential dwelling, by person at least eighteen (18) years of age (b) in the case of delivery to any other with the person apparently in charge, at the (4) A Notice of Assessment Inspection is (a) if delivered personally, at the time personal delivery (b) if sent by mail, five (5) days after the (c) if sent by fax, at the time indicated on (d) if sent by e-mail, at the time indicated mail has been opened. (5) Where an assessable property is occupied named on the assessment roll, the person arrangements with the occupant to provide access (6) Unless otherwise requested by the inspections of an assessable property must be time.
(7) If the assessor attends at an assessable
Law. V AND INSPECTIONS for Information containing the information who has disposed of assessable property, fourteen (14) days from the date of notice, information for any purpose related the assessable property based on the by the information provided under related to assessment, enter into or on and an inspection of assessable property for the must deliver a Notice of Assessment or e-mail to the person named on the assessment roll. is made leaving the notice with a residing there; and assessable property, by leaving the notice time of delivery, on those premises. considered to have been delivered is made; day on which the notice is postmarked; the confirmation of transmission; and in the electronic confirmation that the e by a person other than the person named on the assessment roll must make to the assessor. person named on the assessment roll, conducted between 09:00 and 17:00 local
property to inspect it and no occupant 7
eighteen (18) years of age or older is present or denied, the assessor may assess the value information available to the assessor. (8) As part of an inspection under this section, the and may examine and take copies of and extracts documents and appraisals respecting the assessable request, furnish every facility and assistance PART ASSESSMENT ROLL AND Assessment Roll 1O.(1) On or before December 31 of each assessment roll containing a list of every interest this Law. (2) The assessment roll must be in paper following information: (a) the name and last known address of the (b) a short description of the interest in land; (c) the classification of the interest in land; (d) the assessed value by classification of (e) the total assessed value of the interest in (f) the net assessed value of the interest Taxation Law; and (g) any other information the assessor considers (3) For greater certainty, an assessment roll prepared by section 57 is and continues to be an assessment roll under until such time as the next assessment roll is this Law. Certification by Assessor II. On completion of an assessment roll and the assessor must (a) certify in writing in substantially assessment roll was completed in accordance (b) deliver a copy of the certified assessment roll to Assessor to Prepare and Certify Revised Assessment 12.(l) No later than March 31 of the year roll under section 11, the assessor must
permission to inspect the property is of the assessable property based on the assessor must be given access to, from, the books, accounts, vouchers, property and the occupant must, on required for the entry and examination. VI ASSESSMENT NOTICE year, the assessor must complete a new in land that is liable to assessment under or electronic form and must contain the holder of the interest in land; the interest in land; land; in land subject to taxation under the necessary or desirable. under the enactment repealed this Law and shall be used prepared and certified in accordance with on or before December31 in that year, the form set out in Schedule Xl that the with the requirements of this Law; and Council. Roll following certification of the assessment 8
(a) modify the assessment roll to reflect all reconsideration errors and omissions, and decisions received Review Board; (b) date and initial amendments made to (c) prepare a revised assessment roll. (2) On completion of the revised assessment roll, the (a) certify in writing in substantially the assessment roll was completed in accordance (b) deliver a copy of the certified revised (3) On certification under this section, the assessment roll for the taxation year and it is assessment roll was certified under section 11. Validity of Assessment Roll 13. An assessment roll is effective accordance with this Law, by a decision of the of a court of competent jurisdiction, is (a) valid and binding on all parties concerned, despite (i) any omission, defect or error committed roll,
(ii) any defect, error or misstatement in any notice required, or (iii) any omission to mail any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll or certified revised assessment roll. Inspection and Use of Assessment Roll 14.(l) On receipt by Council, the assessment roll is open to inspection in the First Nation office by any person during regular business hours. (2) In addition to inspection under subsection 14(1), Council may allow the assessment roll to be inspected electronically through an online service, provided that the information available online does not include any names or other identifying information about a holder or other person. (3) A person must not, directly or indirectly, use the assessment roll or information contained in the assessment roll (a) to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or (b) to harass an individual. (4) The assessor may require a person who wishes to inspect the assessment roll to complete a declaration in substantially the form set out in Schedule IV 9
decisions, corrections of by the assessor from the Assessment the assessment roll under this section; and assessor must form set out in Schedule XI that the revised with the requirements of this Law; and assessment roll to Council and to the chair. revised assessment roll becomes the deemed to be effective as of the date the on certification and, unless amended in Assessment Review Board or by an order in, or with respect to, the assessment
(a) specifying the purpose for which the (b) certifying that the information contained in a manner prohibited under this section. Protection of Privacy in Assessment Roll I 5.( 1) On application by a holder, the holder’s name, address or other information included in an assessment roll if, in the tax name, address or other information could reasonably mental or physical health of the holder or a member (2) Where the tax administrator omits or such information must be obscured from all assessment rolls inspection under subsection 14(1) or 14(2) or Chargeholders 16.(1) Any person holding a charge on notice, with full particulars of the nature, extent and assessor and request that his or her name be added assessable property, for the duration of the charge. (2) On receipt of a notice and request under person’s name and address on the assessment roll and notices issued in respect of the assessable property. Assessment Notice 17.(1) The assessor must, on or before December31 Notice to every person named in the assessment roll in property, at the person’s address on the assessment roll. (2) Where requested by the recipient, an person named on the assessment roll, and the been delivered on the date that the e-mail is sent by (3) A person whose name appears in the the tax administrator and the assessor of any or transfers. (4) Any number of interests in land assessed included in one Assessment Notice. (5) If several interests in land are assessed same value, the Assessment Notice may clearly giving the full description of each property as (6) The assessor must provide, to any person the fee of six dollars ($6), the information sent by the tax administrator.
information is to be used; and in the assessment roll will not be used tax administrator may omit or obscure the about the holder that would ordinarily be administrator’s opinion, the inclusion of the be expected to threaten the safety or of the holder’s household. obscures information under subsection (1), that are available for public are otherwise accessible to the public. assessable property may, at any time, give duration of the charge, to the to the assessment roll in respect of that this section, the assessor must enter the provide copies of all assessment of each year, mail an Assessment respect of each assessable Assessment Notice may be e-mailed to a Assessment Notice will be deemed to have the tax administrator. assessment roll must give written notice to change of mailing address and of any sales in the name of the same holder may be in the name of the same holder at the identify the property assessed, without it appears in the assessment roll. who requests it and pays to the assessor contained in the current Assessment Notice 10
PART ERRORS AND OMISSiONS Amendments by Assessor 18.(1) Before March 16 of the year following under section 11, the assessor must notify and Review Board of all errors or omissions in omissions corrected under subsection (2). (2) Before March 16 of the year following under section 11, the assessor may amend an correct an error or omission, with the consent of (a) holder of the interest in land; and (b) the complainant, if the complainant is (3) Without limiting subsection (1), the Review Board and recommend correction of circumstances:
(a) because of a change in a holder that occurs that is not reflected in the certified assessment roll and (i) land or improvements, or both, that were become subject to taxation, or (ii) land or improvements, or both, that were to be subject to taxation; (b) after October 31 and before the following moved to a new location or destroyed; (c) after October 31 and before the following placed on land that has been assessed or holder of land that has been assessed; and (d) improvements, other than a manufactured (i) are substantially damaged or destroyed following January 1, and (ii) cannot reasonably be repaired or replaced (4) Except as provided in section 19, or jurisdiction, the assessor must not make any March 31 of the current taxation year. (5) Where the assessment roll is amended mail an amended Assessment Notice to every respect of the interest in land affected.
VII IN ASSESSMENT ROLL the certification of an assessment roll recommend correction to the Assessment the assessment roll, except those errors or the certification of an assessment roll individual entry in the assessment roll to the not the holder. assessor must give notice to the Assessment the assessment roll in any of the following
before January 1 in a taxation year that results in not previously subject to taxation previously subject to taxation cease January 1, a manufactured home is January 1, a manufactured home is the manufactured home is purchased by the home, that after October 3 1 and before the before the following January 1. pursuant to an order of a court of competent amendments to the assessment roll after under subsection (1), the assessor must person named in the assessment roll in 11
Supplementary Assessment Roll 19.(1) If, after the certification of the revised revised assessment roll, after March 31, the assessor (a) was liable to assessment for the current taxation on the current assessment roll, or (b) has been assessed for less than the amount the assessor must assess the interest in land further supplementary assessment roll, in the assessed on the current assessment roll, provided under this section must not be prepared certification of the assessment roll under section (2) If, after the certification of the revised revised assessment roll, after March 3 1, the assessor (a) was liable to assessment for a previous on the assessment roll for that taxation year, or (b) has been assessed in a previous taxation it was liable to assessment, the assessor must assess the interest in land further supplementary assessment roll, in the assessed, but only if the failure to assess the than it was liable to be assessed, is attributable (c) a holder’s failure to disclose, (d) a holder’s concealment of particulars (e) a person’s failure to respond to a request for or
(f) a person’s making of an incorrect response subsection 8(1), as required under this Law. (3) In addition to supplementary assessments assessor may, at any time before December assessment roll under section 11, correct errors means of entries in a supplementary assessment roll. (4) The duties imposed on the assessor provisions of this Law relating to assessment rolls, so supplementary assessment rolls. (5) Where the assessor receives a decision March 3 1 in a taxation year, the assessor must create reflecting the decision of the Assessment Review (6) Nothing in this section authorizes
assessment roll or where there is no finds that any interest in land year, but has not been assessed for which it was liable to assessment, on a supplementary assessment roll, or same manner that it should have been that a supplementary assessment roll after December 31 of the year following 11. assessment roll or where there is no finds that an interest in land taxation year, but has not been assessed year for less than the amount for which on a supplementary assessment roll, or same manner that it should have been interest in land, or the assessment for less to relating to assessable property, information under subsection 8(1),
to a request for information under under subsections (I) and (2), the 31 of the year following certification of the and omissions in the assessment roll by with respect to the assessment roll and the far as they are applicable, apply to of the Assessment Review Board after a supplementary assessment roll Board and this section applies. the assessor to prepare a supplementary 12
assessment roll that would be contrary to Assessment Review Board or by a court of competent jurisdiction. (7) A supplementary assessment roll that implements directed by the Assessment Review Board or not be appealed to the Assessment Review Board. (8) The assessor must, as soon as practicable, assessment roll (a) deliver a certified copy of the supplementary (b) where the supplementary assessment roll reflects Review Board, deliver a certified copy of chair; and (c) mail an amended Assessment Notice roll in respect of the interest in land affected. (9) Where a supplementary assessment supplementary assessment roll is deemed to be was certified under section 11 in respect of the PART RECONSIDERATION Reconsideration by Assessor 20.(l) A person named on the assessment roll in may request that the assessor reconsider the assessment of (2) A request for reconsideration may be which an assessment appeal may be made under (3) A request for reconsideration of an assessment must (a) be delivered to the assessor within Assessment Notice is mailed or e-mailed in respect of an assessable property; (b) be made in writing and include the information (c) include any reasons in support of the (4) The assessor must consider the request for (14) days after receiving the request for reconsideration, either (a) advise the person who requested the the assessment; or (b) where the assessor determines that assessed differently, offer to the person who the assessment. (5) Where the person who requested
an amendment ordered or directed by the an amendment ordered or by a court of competent jurisdiction may after issuing a supplementary assessment roll to the Council; a decision of the Assessment the supplementary assessment roll to the to every person named on the assessment roll is issued under this Law, the effective as of the date the assessment roll assessable property affected. VIII OF ASSESSMENT respect of an assessable property that assessable property. made on one or more of the grounds on this Law. thirty (30) days after the day that the to the person named on the assessment roll set out in Schedule VI; and request. reconsideration and, within fourteen reconsideration that the assessor confirms assessable property should have been requested the reconsideration to modify the reconsideration agrees with the 13
modification proposed by the assessor, the assessor (a) amend the assessment roll as necessary (b) give notice of the amended assessment to persons who received the Assessment Notice and
(c) where a Notice of Appeal has been delivered advise the Assessment Review Board of the (6) Where the person who requested the an assessment, that person must not appeal the any Notice of Appeal filed in respect of the assessable (7) For greater certainty, nothing in this person named on the assessment roll from questions about the assessment of their assessable PART ASSESSMENT REVIEW Council to Establish Assessment Review Board 21.(l) Council must, by resolution, establish (a) consider and determine all recommendations 18(1); and (b) hear and determine assessment appeals (2) The Assessment Review Board must consist of including at least one (1) member who is a member at least one (1) member who has experience in (3) Council may consult with the British appointments and may appoint one (I) member is not currently an elected Chief or a member (4) Each member of the Assessment Review three (3) years unless the member resigns or this Law. (5) If a member of the Assessment Review unwilling to act, Council may appoint another for appointment as a member, to replace the the member’s term expires, whichever comes Remuneration and Reimbursement 22.(l) The First Nation must remunerate (a) the chair at the rates established from the British Columbia Property Assessment Appeal Board;
must to reflect the modified assessment; the tax administrator and to all other in respect of the assessable property;
in respect of the assessable property, modification. reconsideration accepts an offer to modify modified assessment and must withdraw property. section prohibits or is intended to prevent a contacting the assessor to ask specific property. IX BOARD an Assessment Review Board to from the assessor under subsection under this Law. not less than three (3) members, of the law society of the Province and assessment appeals in the Province. Columbia Assessment Authority in making of the First Nation provided the member of Council. Board must hold office for a period of is removed from office in accordance with Board is absent, disqualified, unable or person, who would otherwise be qualified member until the member returns to duty or first. time to time for a part-time panel chair of 14
(b) a member who is not the chair but meets the rates established from time to time Columbia Property Assessment Appeal Board, and (c) any other member (or duly appointed Review Board, at the rates established from the British Columbia Property Assessment Appeal Board, for time spent on activities related to the Assessment Review Conflicts of Interest 23.(1) A person must not serve as a member person
(a) has a personal or financial interest in an appeal; (b) is the Chief of the First Nation or a member (c) is an employee of the First Nation; or (d) has financial dealings with the First Nation, which conflict of interest or impair that person’s appeal, as required under the terms of this (2) For the purposes of paragraph (1 )(a), membership itself constitute a personal or financial interest in Appointment of Chair 24.(1) Council must, by resolution, appoint one Review Board as chair. (2) The chair must (a) supervise and direct the work of the Assessment (b) undertake administrative duties as necessary of the Assessment Review Board; (c) determine procedures to be followed (d) administer an oath or solemn affirmation evidence is taken; and (e) preside at hearings of the Assessment Review (3) If the chair is absent or incapacitated, Council must designate Assessment Review Board as the acting chair incapacitated.
Appointment of Secretary 25.(l) Council must, by resolution, appoint a Board.
15
the requirements of subsection 21(2) at for a part-time vice chair of the British replacement member) of the Assessment time to time for a part-time member of Board. of the Assessment Review Board if the
the assessable property that is the subject of of Council; might reasonably give rise to a ability to deal fairly and impartially with an Law. in the First Nation does not in assessable property. of the members of the Assessment Review Board; to oversee and implement the work at hearings consistent with this Law; to a person or witness before his or her Board. a member of the for the period that the chair is absent or
secretary of the Assessment Review
(2) The secretary of the Assessment Review Board must (a) have the custody and care of all records, documents, orders and decisions made by or pertaining to the Assessment Review Board; and (b) fulfill such other duties as directed by the chair and the Assessment Review Board.
Removal of Member 26. Council may terminate the appointment of Board for cause, including where a member (a) is convicted of an offence under the Criminal Code; (b) fails to attend three (3) consecutive hearings (c) fails to perform any of his or her duties accordance with the terms of this Law. Duty of Member 27. In performing their duties under this Review Board must act faithfully, honestly and ability, and must not disclose to any member, except in the proper performance of PART APPEAL TO ASSESSMENT Appeals and Assessor Recommendations 28. The Assessment Review Board (a) must consider and determine assessor 18(1) for changes to the assessment roll; and (b) must hear and determine appeals made Notice of Appeal 29.(l) Any person, including without limitation appeal an assessment or a reconsideration of Assessment Review Board by delivering (a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) an administration fee of thirty dollars to the assessor within sixty (60) days after the mailed or e-mailed to the persons named assessable property. (2) The address for delivery of a Notice
a member of the Assessment Review of the Assessment Review Board; or under this Law in good faith and in Law, the members of the Assessment and impartially and to the best of their skill person information obtained by them as a their duties. X REVIEW BOARD recommendations made under subsection under this Part. the First Nation and the assessor, may an assessment of assessable property to the ($30), date on which the Assessment Notice was on the assessment roll in respect of the of Appeal to the assessor is 16
B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 (3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the property; (b) the assessment classification of the property; (c) the applicability of an exemption to the property; (d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation Law. (4) Where an appeal is commenced with respect to a supplementary assessment, the appeal must be confined to the supplementary assessment. Agents and Solicitors 30. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal. Scheduling of Hearing 31.(1) On delivery of a Notice of Appeal to the assessor, or on receipt of a recommendation from the assessor under subsection 18(1), the chair must, in consultation with the assessor, schedule a hearing of the appeal or the assessor recommendation. (2) The chair must, at least thirty (30) days before the hearing, deliver a Notice of Hearing setting out the date, time and place of the hearing, to the parties and to each person named on the assessment roll in respect of the assessable property. (3) Notwithstanding subsection (2), the chair is not required to deliver a Notice of Hearing to a holder of a property affected by an assessor recommendation under subsection 18(1) where the recommendation (a) results in a decrease in the assessed value of the property; (b) does not change the classification of the property; and (c) does not result in the removal of an exemption. Parties 32. The parties in a hearing, except as provided in subsection 31(3), are (a) the complainant; (b) the holder of the assessable property, if not the complainant; (c) the assessor; and (d) any person who the Assessment Review Board determines may be affected by the appeal or assessor recommendation, upon request by that person. 17
Delivery of Documentation 33. The assessor must, without delay, deliver party in relation to a hearing to all other parties. Timing for Hearing 34. Subject to section 47, the Assessment Review within ninety (90) days after delivery of the Notice an assessor recommendation under subsection Daily Schedule 35.(l) The chair must (a) create a daily schedule for the hearings (b) post the daily schedule at the place meet.
(2) The Assessment Review Board must proceed recommendations in accordance with the daily Board considers a change in the schedule necessary Conduct of Hearing 36.(l) The Assessment Review Board must give to be heard at a hearing. (2) A party may be represented by counsel or to facts, law and jurisdiction. (3) The Assessment Review Board may is present or not, provided the complainant was with this Law. (4) The burden of proof in an appeal is on (5) In an oral hearing, a party may call and submissions and conduct cross-examination Assessment Review Board for a full and fair issues in the appeal. (6) The Assessment Review Board may cross-examination of a witness if it is satisfied has been sufficient to disclose fully and fairly appeal.
(7) The Assessment Review Board may evidence at a hearing. (8) The Assessment Review Board may considers relevant, necessary and appropriate, whether admissible in a court of law. (9) The Assessment Review Board may of written, electronic and oral hearings.
a copy of any document submitted by a Board must commence a hearing of Appeal to the assessor or receipt of 18(1), unless all parties consent to a delay. of the Assessment Review Board; and where the Assessment Review Board is to
to deal with appeals and assessor schedule, unless the Assessment Review and desirable in the circumstances. all parties a reasonable opportunity an agent and may make submissions as conduct a hearing whether the complainant given notice of the hearing in accordance the person bringing the appeal. examine witnesses, present evidence and of witnesses as reasonably required by the disclosure of all matters relevant to the reasonably limit further examination or that the examination or cross-examination all matters relevant to the issues in the
question any witness who gives oral receive and accept information that it or not the information would be conduct its proceedings by any combination 18
(10) An oral hearing must be open to Board, on application by a party, determines Maintaining Order at Hearings 37.( 1) The Assessment Review Board may, at an directions that it considers necessary to maintain (2) Without limiting subsection (1), the impose restrictions on a person’s continued participation may exclude a person from further participation Assessment Review Board orders otherwise. Summary Dismissal 38.(1) At any time after a Notice of Appeal Board, the Assessment Review Board may determines that any of the following apply: (a) the appeal is not within the jurisdiction (b) the appeal was not filed within the applicable (c) the complainant failed to diligently pursue order of the Assessment Review Board. (2) Before dismissing all or part of an appeal under Review Board must give the complainant an Assessment Review Board. (3) The Assessment Review Board must under subsection (1) to all parties. Quorum 39.(1) A majority of the members of the quorum, provided that there shall not be less (2) Where a quorum of the members of at the time at which a hearing is to be held, the that is not a holiday, and so on from day to day Decisions 40. A decision of the majority of the Review Board and, in the case of a tie, the decision Combining Hearings 41. The Assessment Review Board may appeals or assessor recommendations related each hearing are addressing the same assessable Power to Determine Procedures 42. Subject to this Law, the Assessment Review own processes and may make rules respecting
the public unless the Assessment Review that the hearing should be held in camera. oral hearing, make orders or give order at the hearing. Assessment Review Board may, by order, in or attendance at a hearing and in or attendance at a hearing until the is received by the Assessment Review dismiss all or part of the appeal where it of the Assessment Review Board; time limit; or the appeal or failed to comply with an subsection (1), the Assessment opportunity to make submissions to the give written reasons for any dismissal made Assessment Review Board constitutes a than three (3) members present at any time. an Assessment Review Board is not present hearing must be adjourned to the next day until there is a quorum. members is a decision of the Assessment of the chair governs. conduct a single hearing of two (2) or more to the same assessment if the matters in property or substantially the same issues. Board has the power to control its practice and procedure to facilitate the just 19
and timely resolution of the matters before it. Orders to Attend/Provide Documents 43.(1) At any time before or during a hearing, but before its decision, the Assessment Review Board may make an order requiring a person to (a) attend a hearing to give evidence, or (b) produce a document or other thing in the person’s possession or control as specified by the Assessment Review Board, by issuing an Order to Attend/Provide Documents and serving it on the person at least two (2) days before the hearing. (2) Where an order is made under paragraph (1)(a), the Assessment Review Board must pay to the person a twenty dollar ($20) witness fee plus reasonable travel expenses to attend and give evidence before the Assessment Review Board. (3) A party may request that the Assessment Review Board make an order under subsection (1) to a person specified by the party. (4) Where a party makes a request under subsection (3), (a) the chair must sign and issue an Order to Attend/Provide Documents and the party must serve it on the witness at least two (2) days before the hearing; and (b) a party requesting the attendance of a witness must pay a twenty dollar ($20) witness fee plus reasonable travel expenses to the witness to attend and give evidence before the Assessment Review Board. (5) The Assessment Review Board may apply to a court of competent jurisdiction for an order directing a person to comply with an order under this section. Adj ournments 44. The Assessment Review Board may (a) hear all appeals or assessor recommendations on the same day or may adjourn from time to time until all matters have been heard and determined; and (b) at any time during a hearing, adjourn the hearing. Costs 45. The Assessment Review Board may make orders (a) requiring a party to pay all or part of the costs of another party in respect of the appeal,
(b) requiring a party to pay all or part of in respect of the appeal, where the Assessment Review Board considers vexatious, frivolous or abusive. Reference on Question of Law 46.( I) At any stage of a proceeding before
the costs of the Assessment Review Board the conduct of a party has been improper, it, the Assessment Review Board, on its own 20
initiative or at the request of one or more of the proceeding to a court of competent jurisdiction (2) The stated case must be in writing include a statement of the facts and all evidence (3) The Assessment Review Board must (a) suspend the proceeding as it relates until the opinion of the court has been given; and (b) decide the appeal in accordance with Matters before the Courts 47. If a proceeding with respect to liability property that is the subject of an appeal jurisdiction
(a) before the hearing is to commence, the is decided by the court; (b) during the hearing, the hearing must be the court; or (c) after the hearing has concluded but before decision must be deferred until the matter Withdrawal of Appeal 48.(l) A complainant may withdraw an appeal under of Withdrawal to the Assessment Review Board. (2) Upon receipt of a Notice of Withdrawal under Review Board must dismiss the matter set for Delivery of Decisions 49.(l) The Assessment Review Board completion of a hearing, deliver a written recommendation to all parties. (2) Any person may obtain a copy of a from the tax administrator on request and payment of (3) The tax administrator may obscure name and address) and financial business subsection (2), provided that assessment and obscured or omitted. Delivery of Documents under this Part 50(1) Delivery of a document under this it by registered mail, fax or e-mail. (2) Personal delivery of a document is made (a) in the case of an individual, by leaving
parties, may refer a question of law in the in the form of a stated case. and filed with the court registry and must material to the stated case. to the stated case and reserve its decision the court’s opinion. to pay taxes in respect of assessable is brought before a court of competent
hearing must be deferred until the matter adjourned until the matter is decided by a decision on the appeal is given, the is decided by the court. this Part by delivering a Notice subsection (1), the Assessment its consideration. must, at the earliest opportunity after the decision on the appeal or assessor decision of the Assessment Review Board a fee of twenty-five dollars ($25). or omit personal information (other than information from decisions provided under property tax information must not be Part may he made personally or by sending the document with the individual or with 21
a person at least eighteen (18) years of residence;
(b) in the case of a first nation, by leaving in charge, at the time of delivery, of the administrative (c) in the case of a corporation, by leaving in charge, at the time of delivery, of corporation, or with an officer or director (3) Subject to subsection (4), a document must be (a) if delivered personally, at the time that personal delivery (b) if sent by registered mail, on the fifth (c) if sent by fax, at the time indicated on (d) if sent by e-mail, at the time indicated mail has been opened. (4) A document delivered on a non-business business day must be considered to have been day.
Appeals 51.(1) An appeal lies from the Assessment Review jurisdiction on a question of law. (2) An appeal under subsection (1) must be the delivery of the Assessment Review Board’s PART GENERAL PROVISIONS Disclosure of Information 52.(l) The tax administrator, the assessor, a Board, the secretary or any other person who records obtained or created under this Law must except
(a) in the course of administering this Law (b) in proceedings before the Assessment Review to a court order; or (c) in accordance with subsection (2). (2) The assessor may disclose to the relating to the property if the disclosure has been (3) An agent must not use information disclosed purposes authorized by the holder in writing referred
age residing at the individual’s place of
the document with the person apparently office of the first nation; and the document with the person apparently the head office or a branch office of the of the corporation. considered to have been delivered is made; day after it is mailed; the confirmation of transmission; or in the electronic confirmation that the e day or after 17:00 local time on a delivered at 09:00 on the next business
Board to a court of competent commenced within thirty (30) days of decision under subsection 49(1). XI member of the Assessment Review has custody or control of information or not disclose the information or records
or performing functions under it; Board, a court of law or pursuant agent of a holder confidential information authorized in writing by the holder. under subsection (2) except for the to in that subsection. 22
Disclosure for Research Purposes 53. Notwithstanding section 52, Council may third party for research purposes, including statistical research, provided (a) the information and records do not contain identifiable form or business information (b) where the research cannot reasonably provided in an identifiable form, the third to comply with Council’s requirements security of the information. Validity 54. Nothing under this Law must be rendered of any person to pay taxes or amounts levied (a) an error or omission in a valuation or the hands of an assessor or the tax administrator; (b) an error or omission in an assessment roll, Assessment Notice, or given under this Law; or (c) a failure of the First Nation, tax administrator within the required time. Notices 55.(l) Where in this Law a notice is required of giving the notice is not otherwise specified, it must be (a) by mail to the recipient’s ordinary mailing shown on the assessment roll; (b) where the recipient’s address is unknown, by conspicuous place on the recipient’s property; or (c) by personal delivery or courier to mailing address or the address for the recipient shown (2) Except where otherwise provided in (a) a notice given by mail is deemed received (b) a notice posted on property is deemed posted; and (c) a notice given by personal delivery is Interpretation 56.( I) The provisions of this Law are severable, and is for any reason held to be invalid by a decision invalid portion must be severed from the remainder invalid must not affect the validity of the remaining (2) Where a provision in this Law is expressed
disclose information and records to a information in an individually in an identifiable form; or be accomplished unless the information is party has signed an agreement with Council respecting the use, confidentiality and void or invalid, nor must the liability under this Law be affected by a valuation based solely on information in any notice or the assessor to do something to be given by mail or where the method given address or the address for the recipient posting a copy of the notice in a the recipient or to the recipient’s ordinary on the assessment roll. this Law on the fifth day after it is posted; received on the second day after it is deemed received upon delivery. where any provision of this Law of a court of competent jurisdiction, the of this Law and the decision that it is portions of this Law. in the present tense, the provision 23
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ applies to the circumstances as they arise. (3) Words in this Law that are in the singular plural include the singular. (4) This Law must be construed as being and liberal construction and interpretation as (5) Reference in this Law to an enactment is from time to time and includes any regulations (6) Headings form no part of the enactment for convenience of reference only. Repeal 57. The Kwaw-Kwaw-Apilt First Nation hereby repealed in its entirety. Force and Effect 58. This Law comes into force and effect on Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED 2OL, at Chilliwack, in A quorum of Council consists of 2 members cJ _f Chief Betty Henry Councilor Kenneth Malloway
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ include the plural, and words in the remedial and must be given such fair, large best ensures the attainment of its objectives. a reference to the enactment as it exists made under the enactment. and must be construed as being inserted Property Assessment By-law, as amended, is the day after it is approved by the First by Council on the \ 3 day of the Province of British Columbia. of Council. Councilor Gilbert S. Joe Councilor Sandra Joe 24
SCHEDULE I PROPERTY CLASSES Class 1 - 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 25
_ _ _ _ _ _ _ _ _ _ _ _ ______________________________________ SCHEDULE!! (Subsection REQUEST FOR INFORMATION FOR THE KWAW-KWAW-APILT TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to section — of the Kwaw-Kwaw-Apilt First Law, 2012, I request that you provide to me, in (Note: must be a date that is at least fourteen the request], the following information relating (1) (2) (3) If you fail to provide the requested information assessment of the property may be made on assessor.
Assessor for the Kwaw-Kwaw-Apilt First Nation Dated: ,20____ 26
_ _ _ _ _ _ _ _ _ _ _ _ 8(1)) BY ASSESSOR FIRST NATION Nation Property Assessment writing, no later than (14) days from the date of delivery of to the above-noted interest in land: on or before the date specified above, an the basis of the information available to the
_ _ _ _ _ _______________________________________________________________________________________ SCHEDULE III (Subsection 9(2)) NOTICE OF ASSESSMENT INSPECTION TO: ADDRESS:
DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: TAKE NOTICE that, pursuant to section Property Assessment Law, 2012, the assessor proposes to conduct an inspection of the 20 at A.M./P.M. If the above date and time is not acceptable, please [date], at an alternate time and date. If the assessable property is occupied by arrangements with the occupant to provide access AND TAKE NOTICE that if, on attending eighteen (18) years of age or older is present or property is denied, the assessor may assess the the information available to the assessor. Assessor for the Kwaw-Kwaw-Apilt First Nation Dated: , 20
(the “assessable property”) of the Kwaw-Kwaw-Apilt First Nation for the First Nation above-referenced assessable property on contact the assessor on or before [contact number], to make arrangements for a person other than you, you must make to the assessor. at the assessable property, no occupant permission to inspect the assessable value of the assessable property based on 27
_ _ ________________________________________________________ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE IV (Subsection 14(4)) DECLARATION OF PURPOSE FOR THE USE OF ASSESSMENT INFORMATION I, [name], of________________________ [address], [city], [province], [postal code], declare and certify that I will not use the assessment roll or information contained in the assessment roll to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means, or to harass an individual.
I further declare and certify that any assessment information I receive will be used for the following purpose(s): (1) a complaint or appeal under the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012; (2) a review of an assessment to determine whether to seek a reconsideration or appeal of the assessment; or (3) other (please specify): Signed:
[please print name] Dated: , 20 28
_ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE (Subsection ASSESSMENT TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that the assessment roll has Kwaw-Apilt First Nation and delivered to the The following person(s) is/are the holders of The interest in land is classified as: The assessed value by classification of the interest in TOTAL ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within notice, request a reconsideration of this assessment by reconsideration in the form specified in the Assessment Law, 2012. Within fourteen (14) request for reconsideration, the assessor will review the results of the reconsideration. If the assessor been assessed differently, the assessor will offer AND TAKE NOTICE that you may, within notice, appeal this assessment to the Assessment Review must be in writing in the form specified in the Assessment Law, 2012 and must be accompanied 29(1).
Tax Administrator for the Kwaw-Kwaw-Apilt First Nation Dated: , 20. 29
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ V 17(1)) NOTICE
been certified by the assessor for the Kwaw First Nation Council. the interest in land: [Name(s) & addresses] land is: thirty (30) days of the date of mailing of this delivering a written request for Kwaw-Kwaw-Apilt First Nation Property days of receipt by the assessor of your the assessment and provide you with determines that the property should have to modify the assessment. sixty (60) days of the date of mailing of this Board. The Notice of Appeal Kwaw-Kwaw-Apilt First Nation Property by the required fee set out in subsection
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE VI (Subsection 20(3)) REQUEST FOR RECONSIDERATION OF ASSESSMENT TO: Assessor for the Kwaw-Kwaw-Apilt First Nation B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 PURSUANT to the provisions of the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012, I hereby request a reconsideration of the assessment of the following interest in land: (description of the interest in land as described in the Assessment Notice) I am: a holder of the interest in land named on the assessment roll in respect of this interest in land This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address and telephone number at which applicant can be contacted: Name of Applicant (please print) Signature of Applicant Dated: , 20. 30
SCHEDULE VII (Subsection 29(1)) NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD TO: Assessor for the Kwaw-Kwaw-Apilt First Nation B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 PURSUANT to the provisions of the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012, I hereby appeal the assessment/reconsideration of the assessment of the following interest in land: linsert description of the assessable property, including assessment roll number, as described in the Assessment Notice] The grounds for the appeal are: (1) (2) (3) (describe the grounds for the appeal in as much detail as possible) Complainanfs mailing address to which all notices in respect of this appeal are to be sent:
Name and address of any representative acting appeal:
The required fee of dollars (S ) is enclosed with this Notice of Appeal. Name of Complainant (please print) Signature of Complainant (or representative) 31
on complainant’s behalf in respect of this
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Dated: , 20. NOTE: A copy of the Assessment Notice must be enclosed with this Notice of Appeal. 32
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE VIII (Subsection 48(1)) NOTICE OF WITHDRAWAL TO: Chair, Assessment Review Board for the Kwaw-Kwaw-Apilt First Nation address]
PURSUANT to the provisions of the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012 I hereby withdraw my appeal of the assessment of the following interest in land: Description of interest in land: Date of Notice of Appeal: Name of Complainant (please print) Signature of Complainant (or representative) Dated: , 20. 33
___________________________ _ _ _ _ _ _ SCHEDULE (Subsection NOTICE OF TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review recommendation from the assessment/reconsideration noted interest in land at: Date: , 20 Time:________ (A.M./P.M.) Location: [address] AND TAKE NOTICE that you should bring relevant documents in your possession respecting A copy of the Assessment Notice and the Notice as well as copies of: [all submissions and documents received in respect of parties]
Chair, Assessment Review Board Dated: , 20. 34
_ _ _ _ _ _ _ _ _ _ _ _ _ IX 31(2)) HEARING
Board will hear an appeal/assessor of the assessment of the above-to the hearing [insert # copies] copies of all this appeal. of Appeal are enclosed with this notice, the appeal will be forwarded to all
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________ SCHEDULE X (Subsection 43(1)) ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS TO:
ADDRESS: TAKE NOTICE that an appeal has been made First Nation in respect of the The Assessment Review Board believes that you that may assist the Assessment Review Board THIS NOTICE REQUIRES you to [indicate 1. Attend before the Assessment Review Board Date: , 20 Time: (A.M./P.M.) Location: to give evidence concerning the assessment documents:
and any other documents in your possession that may A twenty dollar ($20) witness fee is enclosed. Your be reimbursed as determined by the Assessment 2. Deliver the following documents [list documents] possession that may relate to this assessment, to Please contact at concerns respecting this Order. Chair, Assessment Review Board Dated: , 20
to the Assessment Review Board for the assessment of [describe interest in land]. may have information [OR documents] in making its decision. the applicable provisions below]: at a hearing at [insert address] and to bring with you the following
relate to this assessment. reasonable travelling expenses will Review Board. OR any documents in your the Chair, Assessment Review Board, at [insert address] on or before if you have any questions or 35
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________ SCHEDULE (Section 11 and subsection CERTIFICATION OF ASSESSMENT The assessor must certify the assessment roll in I, , being the assessor hereby certify that this is the Kwaw-Kwaw-Apilt assessment roll for the year 20 and that this prepared and completed in accordance with First Nation Property Assessment Law, 2012. (Signature of Assessor) Dated , 20 at (City)
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ XI 12(2)) ROLL BY ASSESSOR the following form: for the Kwaw-Kwaw-Apilt First Nation, First Nation [revised/supplementary] assessment roll is complete and has been all requirements of the Kwaw-Kwaw-Apilt , (Province) 36