Part II - Enacted First Nations Legislation

Decision Information

Decision Content

CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copy of the Pavilion Indian Band Taxation and Assessment Amending By-law 1997-1 dated June 19, 1997 is atrue copy of the said by-law. 6ail Ksonzyna Lands and Trust Services, a superintendent as defined in Section 2(1) Indian Act RSC 1985
Minister of Indian Affairs Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K1A OH4 1, 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 Pavilion Indian Band, in the Province of British Columbia, at a meeting held on the 19th day of June, 1997 . Taxation and Assessment Amending Bylaw No. 1997-1 .~&Awaze Dated at Ottawa, Ontario this 11144day of 1997.
PAVILION INDIAN BAND TAXA-nON AND ASSESSMENT AMENDING BYLAW NO . 1997-1 WHEREAS THE PAVILION INDIAN BAND TAXATION AND ASSESSMENT BYLAWS WERE APPROVED PURSUANT TO SECTION 83 OF THE ImmAN AcrON MAY 2 7,1 994 ; AND WHEREAS IT IS NECESSARY FOR THE EFFECTIVE AND EFFICIENT OPERATION AND ADMINISTRATION OF THE TAXATION SYSTEM TO MAKE CERTAIN AMENDMENTS TO THE AFORESAID BY-LAWS : BE rT HEREBY RESOLVED THAT THE CHIEF AND COUNCIL OF THE PAVILION INDIAN BAND ENACTS THE FOLLOWING BYLAW PURSUANT TO SECTION 83 OF THE INDIAIv Acr I . SHORT TITLE THIS BYLAW MAY BE CITED AS THE PAVILION INDIAN BAND ASSESSMENT AND TAXATION AMENDING BYLAW No . 1997- 1 . 2 . SECTION 2(l) OF THE ASSESSMENT BYLAW IS AMENDED BY DELETING IT AND SUBSTITUTING THE FOLLOWING : 2 .(1) THE ASSESSOR SHALL, WHEN SO DIRECTED BY THE CHIEF AND COUNCIL AND NOT LATER THAN OCTOBER 30,1997 FOR THE 1997 TAXATION YEAR, AND NOT LATER THAN DECEMBER 3 1 OF EACH YEAR THEREAFTER, COMPLETE A NEW ASSESSMENT ROLL IN WHICH THE ASSESSOR SHALL SET DOWN EACH PROPERTY LIABLE TO ASSESSMENT WITHIN THE RESERVE AND GIVE TO EVERY PERSON NAMED IN THE ASSESSMENT ROLL A NOTICE OF ASSESSMENT, AND IN EACH CASE THE ROLL SO COMPLETED SHALL, SUBJECT TO THIS BY-LAW, BE THE ASSESSMENT ROLL FOR THE PURPOSE OF TAXATION DURING THE TAXATION YEAR INDICATED ON THAT ASSESSMENT ROLL . 3. SECTION 2(3) OF THE TAXATION BYLAW 15 AMENDED BY DELETING IT AND SUBSTITUTING THE FOLLOWING : 2. (3) TAXES LEVIED UNDER THIS BY-LAW RELATE TO THE CALENDAR YEAR FOR WHICH THE LEVY IS MADE AND ARE BASED ON THE ASSESSED VALUE OF LAND, INTEREST IN LAND, AND IMPROVEMENTS AS PROVIDED UNDER THE ASSESSMENT BYLAW. 4 . SECTION 10 OF THE TAXATION BYLAW IS AMENDED BY DELETING IT AND SUBSTITUTING THE FOLLOWING : 10 . (1) FOR THE PURPOSES OF THE 1997 TAXATION YEAR, TAXES LEVIED UNDER THIS BYLAW ARE DUE AND PAYABLE ON OR BEFORE JANUARY 1 5, 1 Q98 AND FOR EVERY YEAR THEREAFTER ON OR BEFORE JULY 2 OF THE YEAR IN WHICH THEY ARE LEVIED . (2) IF A PORTION OF THE TAXES REMAINS UNPAID ON JANUARY 1 5,1998 FOR THE TAXATION YEAR 1997 AND JULY 2 FOR EVERY YEAR THEREAFTER, THERE SHALL BE ADDED TO THEM, AS A PENALTY, 5% OF THE UNPAID TAXES ; AND IF A
PORTION OF TAXES REMAINS UNPAID ON APRIL 14, 1998 FOR THE1997 TAXATION YEAR AND ON OCTOBER 3 I FOR EVERY YEAR THEREAFTER, THERE SHALL BE ADDED TO THEM, AS AN ADDITIONAL PENALTY, A FURTHER 5% OF THE UNPAID TAXES AND THE AMOUNT SO ADDED IN EACH CASE SHALL FOR ALL PURPOSES BE DEEMED PART OF THE TAXES . (3) IF A PORTION OF THE TAXES, INCLUDING PENALTIES, REMAINS UNPAID ON JUNE 14, 1998 FOR THE 1997 TAXATION YEAR AND ON DECEMBER 3 I FOR EVERY YEAR THEREAFTER, THEY ARE DEEMED DELINQUENT ON THAT DAY, AND AFTER THAT DAY SHALL BEAR INTEREST AT A RATE PRESCRIBED BY THE CHIEF AND COUNCIL BY BYLAW UNTIL PAID OR RECOVERED. ACCRUED INTEREST SHALL FOR ALL PURPOSES BE DEEMED PART OF THE DELINQUENT TAXES AS IF THEY HAD ORIGINALLY FORMED PART OF THE TAXES . 5 . SECTION 3O(Z) OF THE TAXATION BYLAW IS AMENDED BY DELETING IT AND SUBSTITUTING THE FOLLOWING : 30 . (2) ON COMPLETION OF THE TAXATION ROLL THE SURVEYOR OF TAXES SHALL MAIL TO EVERY PERSON NAMED IN IT, FOR THE 1997 TAXATION YEAR ON OR BEFORE DECEMBER 1 5,1997 AND ON OR BEFORE MAY 3 I FOR EVERY YEAR THEREAFTER, A TAXATION NOTICE IN THE FORM AND CONTAINING THE INFORMATION THAT THE CHIEF AND COUNCIL MAY PRESCRIBE BY BYLAW . 6. SECTION 67(l ) OF THE TAXATION BYLAW IS HEREBY REPEALED . APPROVED AND PASSED AT A DULY CONVENED MEETING OF THE BAND COUNCIL OF THE PAVILION INDIAN BAND HELD A PAVILION, BRITISH COLUMBIA, THIS ~~ DAY OF CJU~L= , 1997 . MOVED BY ~C~S'SG~1 _ '\kI,~P_k\ SECONDED BY A QUORUM OF BAND COUNCIL CONSISTS OF ~- COUNCILORS . . l~ ~ ` G~ CHIEF , . COUNCILOR " COUNCILO, NCILOR COUNCILOR
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