Part II - Enacted First Nations Legislation

Decision Information

Decision Content

CERTIIFICATION Purrssuaannttto Secttioon 86,, Indian Acctt RSC 1985 C..11--5 and ameendmeenntts theretto,, I certify that the atttaacchhed copy of thhe Weessttbank Fiirst Naattiion Prropeerrty Taxaattion Ameennddmeenntt By--laaw 97-TX--04 dated Deecembbeerr 19,, 1997 is a true copy off tt he saiid by-llaaww.. , e'L-A-Gaaiill Kssonzzyna Laands and Trrusstt Seerrviiceess,, a supeerriintendeenntt as definned in Secttion 2((1)) Indiian Acctt RSC 1985
Miiniistter of IInnddiiaan Afffairrss Miiniistre des Afffairrees . ·e and Noorrtthern Devellooppmentt ~, y iinnddiieennnnes et du Nord canadii en Otttaawa,, Canada K 1 A OH4 I, thhe Miiniistterr off Inndiaan Affffaiirs and Noorrtthern Devvellopmeenntt,, HEREBY APPROVVEE,, purrsuantt to secttioon 83 off thhe Indiaan Acctt,, thhe ffoolllolowwiinng byllaaww maade by the Weesstt Bank Fiirstt Naattiion,, in the Prroviince off Brriitissh Coollumbbiia,, att a meeettiing helld on thhe 19` t h h day off Deccembbeerr,, 1997. Weessttbank Fiirstt Naattiion . Prropeerrtty Taxxaattiion Ameennddmeenntt Byll aw 97-TX--04 xbu~ac-'6 Daatted att Otttlaawa,, Onntatarriio thiis 2 3 rraddayyoff Deecceemmbebre,r, 1997.. Ca nad · a··
LEGAL CODE off the WEESSTBANK FIRST NATTIION WEESSTBANK FIRST NATTIION PROPERTY TAXATTIION AMEENDMEENT BYLAW . 97-TX--04 WHHEERREEASS : The Baand Coouunncciill off tt he Weessttbank Fiirrstt Naattiion deems iitt adviisablle and in the besstt iintterestts offt the band tto conttii nue tto engage iin tt he ttaxattiion for llocall purrpossess off land,, orr interestts in land,, in the reserve laands off the Weessttbank Fiirrstt Naattiion,, including rightts to occupyy,, possssess orr use lland iin tthe reserve ll ands off tthe Weessttbank Fiirrstt Naattiion; NOW BE IT HEREBY RESOLVED: Thhaatt the Prropeerrtty Taaxxaattiion Ameennddmeenntt Byllaw be and is hereby enacted for the purrpose off conttiinuiing assesssmentt and ttaxattiion fforr llocall purrpossess of land,, orr interestts in land,, in the reservee,, iinclludii ng riightts tto occupyy,, possess orr use llaand iin tt he reserve,, purrsuantt to the prroviisions off the Indian Acctt and in parrtticullarr purrsuantt to the proviisions off subsseeccttion 83( (1)) offt the Indiian Acctt,, and purrsuantt to the inherentt right off sellf goverrnmeenntt,, and,, Thaatt upon apprrovaall by the Mininiisstterr off Indiian Afffaaiirs and Noorrtthern Deevveellopmeenntt,, thhe Prropeerrtty Taaxaattiion Ameennddmeenntt Byllaw shallll ccomee into fiallll force and effectt..
" WEESSTBANK FIRST NATTIION PROPERTY TAXATTIION AMEENDMEENNTT BDYLA W 97-TX--04 1 . Thhiiss Prroppeerrtty Taaxxaattiion Ameennddmmeenntt Byyllaw ameennddss the Weessttbankk: Fiirrstt Naattiion Prroppeerrtty Taaxxaattiion Byyllaw 95-TX--08.. . 2. Thhe follloowwing subsseccttion is subssttiituted for subsseccttion 12.(3))(ii): « " ( ( i i ) ) allll expeensseess ii ncurred in defendiing any challlenge to this byllaw,, the assesssmeentt byllaw orr tto tthe expeennddiitturre byllaw orr any offt heiir prroviisiionss,, ii nclludiing llegall cossttss,,"'"' 3 . The folilloowing subsseccttion is subssttiituted for subsseeccttiion 12..(3))(0j) : C " 46 (j ) ) paymeennttss due underr any service agreemeentt enttered into between the band and any muuninciciippaalliitty orr other governmeenntt in respectt off the prroviision of sserrviicess tto tthe rresserrve orr tto any other "reserve" orr "specciiall reserve" (as tt hose tteerrms arre deffiinned iin tthe IIndiian Acctt)) of the bandd,," 4. The follloowwing subssecttion is subssttiituted for subsseeccttion 12.(3)(k):: ""((k)) eexpeensseess ii nccurrrreed iin tthee prepaarraattion,, admininisisttrratioon and enforcceementt of allll byllaws maade purrsuantt tto secttiions 81,, 83 and 85 ..1 of tthe Indiian Acctt,," 5.. . Thee ffolllloowwii ng ssubsseeccttii on iiss ssubssttiittutteed for subssecttion 23((2) : "Couunncciill shallll refuund tt he amoouunntt paiid iin excess off lliiabiilliittyy whheerree,, subsequentt to compplleettion or certiffiiccaattiioon off a tax rollll undeerr this Parrtt,, it is sshown tthaatt for tthee currrentt taxattion year a propeerrty recorded on the ttaaxattiioon rrollll waass nott lliiaablle tto taxattion,, or a person had been taaxxed iinn excessss off lliiabiiliiitty,, orr a perrsson waas wrronnggffuullly named as an interest hollder.. Excceeptt by Orrdeerr of a Coouurtrt,, no rreffuund wiillll be maade afftterr Deecembbeerr 31 of thhe year follloowwinng the yearr in whhiich thhe tax nottice waas issssuued ." Prroperrtty Taxaattion Ameenndmeenntt Byllaaww 97--TTX--04 Page No.. 2
6. Thhee folloowiing heeaadiing and secttion 23 .1 iis subbssttiittuted fforr tthe heeaadiing and secttion 23 .1 : Pooweerr tto rreduce taxess by amoouunnttss equaall tto Wesesttbbaank Fiirrsstt Naattiion Grraannttss "23 . 1 Coouunncciill maay ffroom ttime tto ttime prroviide for a geenneerraall rreduccttion off ttaxess due by a taxpayeerr for a ttaxattion yeeaarr in an amoouunntt dettermiined by band counncciill rressolluttiion,, tto bee known as tthe Wesesttbank Fiirrsstt Naattiion Grraannttss,, prroviided howeevveerr tthatt tthe ballance offt taxes muusstt be acttuaalllly paaiid wiitthiin tthe . ttaxattion yeeaarr,, orr no reduccttion wilill,l be allloowwed." 7. The follloowing headiing and secttion 23 .2 is added: Poweerr to Deellay Taaxees for Poovveerrtty and Siickneessss ""23 .2(1)) Coouunncciill maayy,, att any ttime afftter tthe maaiilling offt axattion nottices for thatt yeaarr,, wiitth orr wiitthoutt noottiice,, receive a peettiitioon frroom an interesstt hollderr off prropeerrtty who deccllarres hiimsseellff,, frroomm sickness orr extrreemme povveerrtty,, unaabblle tto pay tthe ttaxess lleviied agaiinsstt hiim,, and maay dellay the due datte for the paymeenntt off tthe ttaxes due by tthe pettiittiionerr unnttiil Apprriill 30tth off the yearr ffolllloowwiinng tt he yearr iin whhiich ttaxes weerre duee,, orr rejectt the pettitiioon.. (2) If counncciill dellays the due datte for paymeenntt of taxes purrsuantt to ssubsseeccttiion (1)),, iitt shaallll waaiive penaallttiies and it maay as a conddiittion of grantting ssucch deellaay requiire the pettitiiooner to:: ((aa)) paay iintteerreesstt on the tax arrears att such rate as deteerrmmined under ss ee cc tti io on n 1 100 (( 44 )) ,, aan nd d . ((b)) prroviidee aany ffoorrmm off sseeccurriitty for paymeentt of thhe taax arrears that counncciill deems apprropprriiatte,, a an nd d i in n e ev vee rry y s su uc ch h case tt he Surveyorr of Taxes maay regiistter a liieenn on the p prro opp ee rr tty y whh iic ch h liieenn shalll atttaacch t to o t th he e enttire propeerrty taxed,, and wiithout l li im mii tti in ng g t th he e f fo or re eg go oiin ngg ,, atttaacches to thhe interestt of a subsequentt interest holldeerr off tthhee prropeerrtty.."" 8 8 . . T Th h e e ffoolllolowwiinng subsecttiioon iiss substtiittuutteedd fforr subsecttiion 29(1):: " "2 299 (( 11 )) I In n J Ja an nu ua ar ry y folllloowwiinng tthhe year for whiich ttaaxes are iimpossed,, or so ssoon ass iiss prracttiicall ttherreafftterr,, tthhe Surveyorr of Taxes shalll prepare a list of t ta ax xe es s whh iic ch h h ha av ve e n noo tt been paid,, toogether wiith tthhe naame of thhe assessed t t a a x x p p a a y ye e r rs s named iinn tthhe ttaaxxattiioon rrollll lliiaabbllee fforr paymeentt of unpaid ttaaxxees.. P Pr ro op pee rr tty y Ta axx aa tti io on n Ameenndmeenntt Bylaaww 9977--TTX-04 Page No. . 3
The lliistt shalll be submiitttted to the counncciill whho shallll approve thatt nottice be given to alll persons named thatt colllection proceediings maay be taken agaiinsstt thheem for recovery off overdue taxes." 9. The folllloowwii ng subsecttiion iis subssttiittutted for subsseccttiion 29((2): "(2)) Follloowiing receiiptt off the apprrovaall proviided purrsuantt to subsecttion (1)),, the Surrveyorr off Taxees shaalll,, by maaiill orr perrsonaall dellivery to the taxpaayyeerr''s lastt known addrreessss,, and in the forrmm set outt in Scheduulle V,, serve a demaand for paymeenntt and nottice offp endiing enforceemeenntt proceedings on all persons whhoosse namees are on the approved list, and alll persons who have an intteresstt in the propeerrty in respectt offw hhiich taxes have nott been paiid." 10.. Scheduulle III is ameended by replacing the Noo. 11 on Scheeduulle III wiitth the follloowwing No.. 1 on Scheeduulle III.. Scheeduulle III (Secttion 25)) Coosstts Payablle by a Taxpaayeerr Arriising frroomm Enfforcemeenntt Prroceediings 1 . Forr preparrattion off and serving any and alll nottices rrequiirred by Paarrtt 6 on the Taaxxppaayyeerr,, Tax Deebbttorr orr any otther perrson,, newssppaappeerr orr on any prropeerrtty,, ettc..;; 11 . ,Uppoon aapprrovaall by tt hee Mininisistteerr,, thiis bylaaw shaallll comee into force as off the datte it waass passed by the Baand Coouunncciill,; and shallll be in force wiitth respectt to the 1998 taxattion yeaarr,, and follloowwinng.. $35..000 per nottice P P r r o o p p e e r r t ty y Ta a x x a a t t i io o n n Ameennddmeenntt Bylaaww 97-TX--04 Page No.. 4
LEGAL CODEE offt he WEESSTBANK FIIRST NATTIION WEESSTBANK FIIRST NAATTIION PROPPERTY TAXAATTIION AMEENDMEENNTT BYLAW 97-TX--04 AP P P P ROVE E D AND PASSED att a dully convened meeettiing offt the Baand Coouunncciill off the Weses tt bb aa nn kk Fiirrsstt Naattiion helld att the W,,cssttbbaank Fiirrstt N~pmficm~'sMmtiruasttraitoion Of~fcicee, 515 Hiighwaay 97 Soouutthh,, Keellownnaa,, B ~this~dJay qf ,~ ('b~J~=. 19-.~:-1 : ) J r Chhiieeff , ; . j U / ) J : 1 ( f o : j' Yto=-..•< Coo uu nn cic lil ll oo rr Councillor e' PPropertyy Taxatiioonn Ameendmeent BByllaaww 9977--TTXX-0044 PPaaggee NNo. . 55
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