Minister of Indian Affairs . ~ Ministre des Affaires and Northern Development z ~, 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 by-law made by the Cowichan Indian Band, in the Province of British Columbia, at a meeting held on the 4`h day of July 1996. Cowichan Indian Band ~ A By-law to Fix Tax Rate and Percentage Additions for the 1996 Year Dated at Ottawa, Ontario this 16th day of septenber, 1996.
coHICBAN INDImBAND A By-law to fix Tax Rate and Percentage additions for the Year 1996 V : ME" : A. The Cowichan Indian Band "Property Assessment and Taxation Bylaw" was made pursuant to subsection 83 (1) of the 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 of that interest . Now Be It Hereby Resolved that the following bylaw be and is hereby enacted pursuant to the provisions of the Indian Act and in particular subsection 83 (1) thereof, for the purpose of fixing a Tax Rate and Percentage Additions for the year 1996 . Short Title 1 . This bylaw may be cited for all purposes as the "Cowichan Indian Band By-law to Fix Tax Rate and Percentage Additions for the year 1996" . Tax Rates 2 . The following-rates axe hereby imposed and levied for the Calendar Year 1996 on the assessed value of land and improvements by property class. Property Class Tax Rate Percentage (a) Residential (1) .80 --Per thousand utility (2) 3 .00 per thousand Light Industry (5) 2 .40 per thousand Business & Others (6) 2 .40 per thousand Farm (9) .80 per thousand
Percentage Additions 3 . The Tax Collector of the Cowichan Indian Band shall on September 30, 1996, add ten per centum (10$) on to the current year's taxes unpaid on each parcel of land and on the improvements thereon, and the said unpaid taxes including tax rates together with the amounts added aforesaid, shall be deemed to be taxes of the current year due on such land and on the improvements thereon . Interest on Taxes in Arrears 4 . Taxes in Arrears are subject to interest at the prevailing Bank of Canada rate plus 2$ calculated from January of year following . Interest charged will be calculated at Bank of Canada rate (plus 2$) in effect on date taxes in arrears are paid . Place of Tax Payments 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, B .C . Mailing address : Cowichan Tribes, 5760 Allenby Road, Duncan, B .C . V9L 5J1 . Approved and passed at a duly convened meeting of the Band Council of the Cowichan Indian Band held at the Stat., nn Mnt.nr Tnn this 4th day of ,T I V , 96 A Quorum of Council consists of 5 Band Councillors . Moved by B . Ron George Seconded by Leonard Antoine Chief l` Councillor Coun 'llor j'~L lGI/~~ Councillor - " ~ut-~t~ Councilor Councillor
The 1996 Tax Rates for the City of Duncan are as follows : % Residential .88676 per thousand utility 4.94262 per thousand Light Industry 2.72102 per thousand Business 2.60140 per thousand Farm 1.39578 per thousand
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.