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 Sliammon First Nation in the Province of British Columbia, Sliammon 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. — Chief Commissioner ations Tax Commission “nyw 4’
SLIAMMON FIRST NATION ANNUAL RATES LAW, 2011 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, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; 13. 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 setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; NOW TI-IEREFORE the Council of the Sliammon First Nation duly enacts as follows: 1. This Law may be cited as the Sliammon First Nation Annual Rates Law, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made tinder that Act; “Assessment Law” means the Sliammon First Nation Property Assessment Law, 2009; “First Nation” means the Sliammon 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(0(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 Sliammon First Nation Property Taxation Law, 2009. 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 section 3, where the amount of the tax levied on taxable property in a taxation year is less than three hundred and fifty dollars ($350), the taxable property shall be taxed at three hundred and fifty dollars ($350) 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 ScheduTe attached to tins 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 4th day of July, 2011, at Powell River, in the Province of British Columbia.
_______ _ 7 A quorum of Council consists of five (5) members olCouncil. p Chieftlirj9’ilIiams Coun ilor Robbi Wilson Councilorl3ruce Point Councilor Denise Smith flu Councilbftlint Williams Councilor sl; ene Louie i/i --‘ Councilor David Louie ( ylr Dillon Johnson C’’uncilor WjijflaF’ ouncilor Gloria Francis
SCHItIMJLE TAX RATES PROPERTY CLASS British Columbia 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 CIass9-Farni RATE PER $1000 OF ASSESSED VALUE 7.275 32.01 0 0 18.4413 0 0 0
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.