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 Sumas First Nation in the Province of British Columbia, Sun,as First Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 8th day of July, 2011. On behalf of the First Nations Tax Commission C.T. (Manns() Jus — Chief Commissioner First Nations Tax Commission ) r 4
SUMAS FIRST NATION ANNUAL RATES LAV, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Alanageinent Act. (he council of a first nation may make laws respeciin2 laxation for local purposes of reserve lands. inleresls in reserve lands iii rights Ii) occupy, possess or use reserve lands, including laws to establish tax rates and apply (hem to the assessed value of lands, interests and righls in the reserve; 13. The council of Sumas First Nation has enacted Ihe Stonas Firct Nation Property Assessment fly-lan’ dated Octoher 12, 2004 and the Sunias First Natio,i Property Taxation hi-late dated October 12. 2004, which laws have been deemed to he pi1ertoy taxation laws made tinder the First Nations Fiscal and S’ratLctical Managetneit Act. ptirstiant to section 145 of ihat Act; and C, Seclion 10 of the First Nations Fiscal and StatLvtical Management Act requres a first nation that has made a property taxation law to, at least once each year. make a law selling the rate of lax to he applied to the assessed value of each class of lands, interests or rights in the reserve: NOW THEREFORE the Council of the Sutnas First Nalion duly enacts as follows: 1. This Law may he cited as the Snimis First Nation Annual Mites Lan’, 20)). 2. In this Law: “Act” means (he First Nations Fiscal and Statistical Ahanagentent Act. S.c. 2005. c.9. and the regulations made tinder Iliat Act; “Assessment Law” means the S,n,ias First Nation Property Assessment fly—lan’: “Fitzt Nation” means the Sunias First Nation, being a band named in the schedule to the Act: “properly taxation law’’ means a law enacted by the First Nation under paragraph 5(1 )ta) of the Ad: “taxable property’ means properly in a reserve that is subject to taxation under a property taxalion law: and ‘‘Taxalon Law” means the S,inu,.c First Nation Property Thxation Hi—lan. 3. Taxes levied pursuant to the Taxation Law for the taxation year 201 I shall be determined by imposing the rates sd mit ill the Schedule upon the assessed value of all taxable properly 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 une hundred dollars (S—I 00.00), the taxahie property shall he taxed at one hundred dollars (S 100.00) for the taxation year. 5. Notwithslanding any other provision of this Law, if the First Nalions Financial Management Board gives notice to Cotiticil pursttant to the Act that third—party management of the revenues raised tinder lhis Law is required, Cuuncil authorizes (lie First Nations Financial Matiagement Board to act as agetit of the First Nation to fulfill any of the powers and obligations of the council tinder this Law and the Act. 6. Except where otherwise defined, words and expressions tised in this Law have Ihe meanings given to them in he 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 Iltey arise. 8. This Law must he construed as being remedial and lutist he given such fur, large and liberal construction and interpretation as best ensures the attainment of its objectives. 9. The Schedule attached to (his Law forms part of and is an integral part of this Law. 10. l’his 1_aw conies nit) force and effect on the day afier ii is approved by the First Nat ions Tax commission.
THTS LAW IS HEREBY DULY ENACTED by Council on the 20° day of June, 20!!, at Ahhotsford, in the Province of Brilish Columbia. A quorum of Council consists of three (3) members of Council. Cli ief Dal Lon Si! ver Council icr C! ml Tuttle Council br Murray Ned \ounci!bor Jackie Bird
SCHEDULE TAX RATES PROPERTY CLASS RATE PER $ I ,000 Total Assessed Value Class 2— Utilities 68.53404 Class 5 - Light Industry 26.37 179 Class 6- Business and Oilier 25.86287 Class 9 - Farm 22.56290
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