Part II - Enacted First Nations Legislation

Decision Information

Decision Content

CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.I-5 and amendments thereto, I certify that the attached copy of Cowichan Indian Band A Bylaw to fix Tax Rate and Percentage Additions for the Year 2000, dated July 25, 2000 is a true copy of the said by-law. Kumar Dhir Lands and Trust Services, a Superintendent as defined in Section 2(1) Indian Act RSC 1985 Dated this Z-j' day of March, 2001 .
Minister of Indian Affairs NUT1W Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K1A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following bylaw made by the Cowichan Indian Band, in the Province of British Columbia, at a meeting held on the 25th day of July 2000 . Cowichan Indian Band A Bylaw to fix Tax Rate and Percentage Additions for the Year 2000 Dated at Ottawa, Ontario this-e/ day of 2000 .
COWICHANINDIAN BAND ABylaw to Fix Tax Rate and Percentage Additions for the Year 2000 WHEREAS: A. The Cowichan Indian Band "Property Assessment and Taxation Bylaw" was made pursuant to Subsection 83(1) ofthe Indian Act for the purpose of taxation for local purposes of land, or interests in land, in the `reserve" (as defined in the Property Assessment and Taxation Bylaw) including rights to occupy, possess or use land in the "reserve" . B . Subsection 83(1)(e . l) provides for the imposition and recovery of interest on amounts that are payable pursuant to this section, where those amounts are not paid before they are due, and the calculation ofthat interest. NOW BE IT HEREBY RESOLVED THAT the following bylaw be and is hereby enacted pursuant to the provisions ofthe Indian Act and in particular Subsection 83(1) thereof, for the purpose of fixing a tax rate and percentage additions for the year 2000 . Short Title 1 . This bylaw may be cited for all purposes as the "Cowichan Indian Band Bylaw to Fix Tax Rate and Percentage Additions for the Year 2000". Tax Rates 2. The following rates are hereby imposed and levied for the Calendar Year 2000 on the assessed value of land and improvements by property class . Property Class Tax Rate Percentage (a) Utility (2) 4.00 per thousand Light Industry (5) 2.30 per thousand Business and Others (6) 2.30 --per thousand Farm (9) 1 .00 uer thousand Percentage Additions 3. The Tax Collector ofthe Cowichan Indian Band shall on September 19, 2000 add ten per cent (10%) on to the current year's taxes unpaid on each parcel of land and on the improvements thereon, and the said unpaid taxes including tax rates together with the amounts added aforesaid, shall be deemed to be taxes of the current year due on such land and on the improvements thereon.
Interest on Taxes in Arr 4. Taxes in Arrears are subject to interest at the prevailing Bank of Canada rate plus 2% calculated from January ofthe year following. Interest charged will be calculated at the Bank ofCanada rate (plus2%) in effect on the date the taxes in arrears are paid . Place ofTax_ Paments 5. The tax rates and percentage additions shall be payable at the office of the Tax Collector at the Cowichan Band Office, 5760 Allenby Road, Duncan, BC. Mailing address : Cowichan Tribes, 5760 Allenby Road, Duncan, BC V9L 5J1 . " APPROVED AND PASSED at a duly convened meeting of the Band Council of the Cowichan Indian Band held at the Cowichan Indian Band Administration Office, 5760 Allenby Road, this _2Rth day of .1,,14, - 2000. A Quorum of Council consists offive (5) Band Councillors. Moved By: Louise Underwood Seconded By: T,r-a w; 1 .z Chief LydiY Hwitsum Z&4.el) y Co cillor Dora Wilson Councillor Louise Underwood Councillor Councillor Councillor Councillor
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