_____ First Nations Tax Commission 4 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 Tzeachten First Nation in the Province of British Columbia, Tzeachten 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 C.T. (Manny)ules — Chief Commissioner aLAs -Eirst Nations Tax Commission F, ‘U’
TZEACHTEN FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal a,,l Statistical Management At, 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 First Nation has made a property assessment law and a property taxation law; 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 selling 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 Tzeachten First Nation duly enacts as follows: 1. This Law may be cited as the Tzeachten First Nation Annual Rates Lais’, 201!. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management .4ct, S.C. 2005, c.9. and the regulations made under that Act; “Assessment Law” means the Tzeachten First Nation Propei’tt Assessment Law, 2011: “First Nation” means the Tzeachten First Nation, being a band named in the schedule to the Act: “property taxation law” means a law enacted by the First Nation under paragraph5( I )(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 T:eachten First Nation Propertt’ Taxation Lair, 2010. 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 taxableproperty in each propen 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 (S 100), the taxable property shall be taxed at one hundred dollars (S 100) for the taxation year. 5. Notwithstanding atly 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 othenvise 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 pan of this Law. 10. This Law comes into force and effect on theday after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the 6th day of May, 2011, at Chilliwack, in the Province of British Columbia. A quorum of Council consists ofthree L_) members of CounciL XiJ/,4ce (4/i1l$aL Chief Glenda Campbell Councilorhy flail 4ouncilorAn ony Malloway Councilor 1.awrence Roberts Councilor Melanie Roberts
SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 of assessed Value in: Improvements Class 1 - Residential Class 2- Utilities 56.14087 Class 4 - Major Industry Class 5-Light IndusLry 16.99010 Class 6- Business and Other 17.26298 Class 7-Forest Land 20.01993 Class 8- Recreational Property/Non-Profit Organization Class 9-Farm 21.87089 Land 7.19740 7.40908 58.10487 0.0 0.0 17.43070 17.73249 20.83338 7.14784 7.31080 22.58504
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