CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 (2.1-5 and amendments thereto, I certify that the attached copy of the Cheam First Nation Property Taxation By-law dated October 28, 2004 is a true copy of the said by-law.
Thomas Howe,/. - +Director,L ands and Trust Ser~ ices, a superintendent as defmed in Section 2(1) Indian Act RSC 1985
r i l -
. - I . , , , . Ministre des Affaires 1rir11enrleest .:, . .&.-. P.Jir~istcor f lndian Affairs arid du Nord carladlerl el inlerlocuteur - ' fcdGral y.. - * - I'.lorthern Development and Federal Intr:rlocutor auprOs des MCIIS el dzs l r ~ d ~ a n siin inserts '{!!{!:;{:" lor Met~sa nd Non-Status Indians ,. ' , . Oltaw;), i : ; ~ r ~ . - ~ tKl r ~1 A !)t i4
I, the Minister. of lndian Affairs and Northern Devetopment, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Cheam First Nation, in the Province of British Columbia, at a meeting held o n the 28th day of October 2004.
Cheam First Nation Property Taxation By-law
, ,i' Dated at Ottawa. Ontario this 2 day of G ee..cw lo-%' 2004.
CHE:lR.I FIRST NATl(1IV TAXA'I'ION BY-1 ,At\' (2004)
WHEREAS tlie C'hean~F irst Nation deems it a d ~ , i s i ~ h3l1c1d I ? intcrcsts of the l~lemberso f the Chearn First Nation to ustablish, b j h~ - 1 r 1 ~ . ; I ., on tllc reserve lands of the C'heam First Natio~if or thc Sair and cquitr~bletr lx:itic>: !)I- 1oc:il pllrposes of land, or intcrcsts in land, including rights t o occupy, posses-. f~ land in the reserves;
NOW RE 1T HEREBY RESOLVED that the Chennl lndlarl Rar~dT a.i.rt1 Law appro1 cd or1 June 23, 1 993 and all amendments thereto art. llct+cb>I cp c... I ' that the follnwing br-la\vb e and is hereby ellacted for ttlc P L ~ I ~ Oot~' tC ~ local purpoqus 01. land. 01- illterests in land, includirlg r~ghts1 0 occuyly, [lo\.. land in the reserves p u r s u a ~ ~t tc ~th e pl-ub~sionso f thc ljldian A(.[, l1.h i particular pursuant to the pr-c)! 1s1c)nso f si~bscclion8 3(1) of the I d i u n A o , R.S.L.
Part Section 1 . General Tasatiun Ptot,isioi~.s.. ....................................................................!. .. : 3 2. Taxation of Land imci I~ltcrcts5 i tl Land ....................................................2..0. - - 29 3. Taxiltiotl Rolls .............................................................................................3. (: '(3
4. Recovery of Taxes .....................................................................................,.$..: . . 5 . Ad~l~~n~s t r aotfi Bony- law ......................................................................6..0. ... ') li. Guncral ...................................................................................................8..0.. .-. XK
NOTE There arc no scctions 25-29, 36-39, 58-51). or (18-79 at present.
' ! I : l ~ : i t rll :\u
'1v- 11d l~ ( ~l r - 1~ t l ie 1 ,tl
SHORT TITLE I . This Hy-law may bc cited as the Prr~prv&T ~~~utirBnJtr~ -/LE.\v INTERPRETATION "assess i~~e~rlnte"a ns a valuatiol~o f property for taxation purposes; L ' a ~ ~ ~ ~by~- lma^c" mt o~ant s 111o Assuss/nel~Bt j * - ln~pvr isscd by thc Chic f' and I'ou~iuil of thc Hand aid approved by the Minister as the same may be arllended ti-orn ~;nl; to t line;
LLasscss~rlcr.notll " i~lcludesa suppiemcntary assessment roll and includes any t h :1 jg rocordcd as an addcndum to t l ~ cas scssmcnt roll under the Asscssri~c~/l$t* - / r r \ ~
L L a ssussor" nlcans an risscssor appoin tcd iindcr. thc Assessmcn t Hy-krl-1!; "Band" means the C h e a ~ nF irst Nation; "band cou~lcilr esolution" means a motion, as recorded in the rniilutes of the -:I:*: o ~ l ~ ~ . passed and approved at a duly convened meeting of the Chief and Council p u r h u a n l tu the consent of a majority of the Coullci llors of the Band present at that meeting;
bLRa~-latdt~ d" means Rand land as deflined in the A,sses,smcnt Bj>-luttl; "Clhief and Council" means the Chief and Counci I as defined i 11 the Asscssr~crl~ fiy-lu \I<:
"C.P." incans a Certificate of Pussession as defined under subsections 20( 1 ) anti 7 ! i ( ? ! uf thc Ij11-liutt /let; and for the purposes of this By-law only, includes a Notice of Fntitlcrnent and a Certificate of Clcc~~patioans deflined under subsections 20(4) a ~ l d 20(5)o f the Ittdil-rn Act or any other permits, agreements of licenses issued frorn time to time by band council resolutinr~a uthorizirlg the use of band land by a Band
"irtlproveme~~ts"m eans inlprorrernz~ltsa s defined in the Asscssrnozt Bj*-luri-; "ltldiur~A rt'' rneans the f~ldiurlA c t , R.S.U. 1985, c.1-5 and ally amc~ldmentsth crcto: "i~lterest" rneans interest as defincd in t hc A S . S C ~ S S HHI LI'J-/ICI I~I ~>: ''interust holdcr" nlcalls an intcrost holdcr as dcti~ludi n t h c . - I .v .vt :v ,st~~c.~rrB ,l.-Llr\l.; "interest in land" rneans an irltercst in land as dcfincd in the A v , ~ t : s , ~ t l l c v r ~@ ~ . - l r r l l . : "land'' means land as defined i l l the A.ss t . ss~l tc~t1~3j,. - lm\th; "Land Title (Iffice" Inearls the Land Title Office 3s defincd in thc . 4 . s . s ~ . ~ . ~ t 1 1Jcj l~. til rl t-: "legal description" rneans a descriptioi~s ufficient t o dcsc t.i be 3 p~+ope~fo*try t he purpose of its registration in a Land Title 0ffic.c or t t ~ cR c.sct.vr: La11d Register:
"Ib1inistc1-" IncnIis thc Minister. of Indian Affairs and N o t t l i t . ~I l~c~\~ cloptncr~l; " n ~ u n i ~ ~ p n l i t~~n.t"' a ~ i si n. accordance with the context, either any arca incorl~()r.~la#s. rl a city, di~1ric.t.I OM nshil>. ~ o no~r vt i~lla ge, illlder any Act of the Provincc o f HI*tI ~ \ t ~ C:olumbia, 01-ti le ~0117(>rati oi nto which the residents of thc arca have heen incorporated as ;i muriicipaiity or regional district pursuant to the provisions o t ' !i L o t ~ Cl ; o v ~ ~ r iA~C~-[~R~t. S~.Bi ~.Cf. 19961 C. 323;
"occupier" t~~ea~aln. . o; ccupier as defined in thc Assvss/l~ur@~t? -low; "parcel" 111eut1s:t p:ircel as dcli ncd i n the A.T .SC .S .SI IB~jCb-Il~a~w ; "pcr-sorl" rncans pcr-son as dc(ined in the ,4,s.cc.s.smc~rLlf3 y-lui~, "Taxation Administrator" tileans the Taxation Administrator appointed hy the t 'I:i cf and Council under this By-law:
"CCSCCVU" means Cheam lndian Kcscr\ c. No. 1 and Tscatah Indian Reserve N o . 2 ;is del'ined in subsection 2(1) of thc 11lrliti)r .-fr'/ r~ndan y land held as a special Rcw!.i c. t i l t . the use and benefit ot'tl-reC hcarn Firs1 Nrjlion pui-.surmt to secticlrl 36 of tilc f t ~ t r ; , , t l , I L I .
PAK'I' I (TiENFR/lL TAXATION PROVISIONS
2. ( I ) As provided in this By-law, a n d fbr. raising revenue for local purposus. (3) Ia11da nd interests in land and i m p r n ~cm ents to lard and improvon~cnls to ir~lerestsi n land are subject to taxation;
(6) subject to any cxcmption col~tfii~leildl this By-law, eLJcry intcrcsl holder of land shall he assessecl and taxed on his, ht.~i. t~tsrcsti n sucl-1 land; and
( c )w hcrc iwo or more persons are intcrcst holders in respect of the samc parcel of land, thost. persons are jointly and sc\.~crallyli ahle to the extent of' thchti. respective intcrcsls in such land for the taxcs tcvicd undcr rhil; BJ~-Ian..
( 2 ) A person asszsseci [nay appeal as provided i n the .4.c.sec.~t~leHrJiTt -IUI~: (3) Taxes levied under this L3v-law rclatc to thc crilet~cl:it-, e a r in which the levy is first rnadc and are based on the asst.ssc~Ii ,alucs ol' land as l>so\,i~ft'i~~1i ~tlct !j:r . Assclssilzerlt &-luw.
3. ( 1 ) A persun who has cus todqf c ~ of r control over inforn-ia~ion0 1.r .eco~-11[,~; ~rclcr this By-law shall ] lot disclose the information or records to any other pcl-son except
(a ) in thc course of adn~inisteringo r enforcing this or anothel- t:i?;aticln By-law:
(b) in co~~tp.rto ceedings relating to this or anuthcr taxation By-law; (c) under an agreement that ( i ) is between the RarlJ and another band wi th in the 111eaningo f "Band" as ~ l s e d in the I~zdiunA L .o~r ar~c>thegr-u vcrnmcnl,
( i i ) rrlatc~sto thc adininis(ration or crllijr-cct~~conft' laxation by-laws, ( i i i ) pruvidcs for thc disclosure 01 ' information and records and exchange of similar information and records with that olhcr band or another goverlment; or
( d ) f ijr the purpose of the cornpilation of statistical inll-mntion by the Band or t l~cC rovenlmz~o~ft Clanada.
(2) Subsection ( I ) docs no[ apply in respect of a taxation roll
4. Every persorl shall kccp books of'account and records that arc' ildcij~~atc for the purposes of this By-lait! and corl f'orm 10 general I y accepteci prirlciplu\ () I ' accounting.
5. A person who ii~ilsto cc)i~~pwlyit h this By-law is in violation of'this Ry-law when helshe
( uj rofuses or. t:~iIs to make a required returrl; ( b ) it1 t ~ ~ ; t k-i n3g t -eturtl, or ottienvise, withholds inf'ormation necessary tu c?scc't*tr~tihnc [rile t a ~ ~ halte~ l i ) ~o~f ra~ ptr operty, or othor basis of assessment;
( c ) re f~~soers fails to tiltnisti an officer- any access, facility or assistance rcqui~~cfdb r an entry on or exai~lirlationo f property or accounts;
(d) re f~~soers fails to altcnd C ~ I *t o submit hin~self/herseltfo uxaminalion o t l oath or otherwise;
(e) fails to keep a book of accou~lto r- rerun1 ~ - ~ c l u i ~t-oc tble kept by hit~l/ller
6 . A pcrson cvho knowingly and wilfillly makcs a hisc or deceptive slatcmcnt in a return requircd under this By-lact~,f raudulently ornits to give in it a full and cort*ccts tatement of the property, or other basis of assessment of the person liable for payn~cnot f thc taxcs, or makes or kccps a false crltry or ru~o rdin a book of account or record rcquired to be kcpt under this By-Ian, fiils to con~plyw ith this By-law.
7. A persorl ixrho tears down, injures o r defaces an adi~ei-tisementn, utice or docume~lwt hich, under this By-law or the A S S P , V S I ~@I-Cla~i,~tl,~ i s posted in a public place, fails to cornply with this By-law.
8. ( 1 ) A person who fails to con~plyw ith this By-law or with the duties imposed by this By-law may have any services pr-ovided hy the Cheam First Nation to the pcrson or to thc land canccllcd by band council resolution passed by the Ci1iict*at~tJ Council.
(2) Bei'ore services may bo cancelled fix- failure to comply with this By-I:HI.:: (i) the person who has allcgcdly hiled ro comply shall be given the opportunity to allcnd before the Chief and Courlcil and prescnt whatever evidence the person deems appropriate; and
(ii) the Chief and Council shall nlaku a dctermina~ionth at the person has failcd to co~rlplyw ith this By-law based upor1 thc cvidencc prcscnted at a mocting hc1d to consider cailcellation of services pursuant to this By-law.
(3) Notice of a meeting of the Chief and Cnu~lcitlo consider the cancel la ti or^ of services shall he g i ~ e nlo a person mfho is alleged to have failed to comply wi ih ibis By-law by way of a registered lctter directcd to the pcrson Iwo wccks prior to the mucting of Chief arld Council.
Lin hili~jr:.~ f'.O. ffice~o.fs' Cio~+pvr()I~/ . \i. ir 9, A director, tnallager, wCtc.turyo r othcr ot'ficer of a corporati011 or association, or a l-uernbz~o. f a yat-tnct.~hilo-r, syndicate, ivho knowingly and u i l t i~l ly :i~trllol-~zues prrnlits H hilurc to comply with this By-law on the part o f ~ l l c corporaticw, association. partnership or syndicate also fails to colnpl ~ i ' i t t tl h is By- law.
10. ( I ) Taxes levied under this By-la\\)r ~t.ed ue and payable un or befor-c August I of the year in which thcy are le\,ied.
(2) If a pol-tion vf t l I ~X C Sre mains unpaid on August 1, thcr-c shall be added to them, as a penalty, tcn porcent (10%) of the unpaid taxcs and the amoutll so addcd in each case shiill for a l l Ijurposes be deemed part of thc t~txcs.
(3) If a por-tior1 ol' tilt3 taxes, including penalties, rcnlains unpaid on Dece~nbc r- 3 I . they are deemed dclinquen t 011 that day, and after that day shall hear intercc-! * I ' .I ]-ate prescribed irrldcr scction 85 of this By-law, cornpo~illdciqi uarterly. until r;~'l ,;r. recoi-ered. Accrucd intcrcst shall for a11 purposcs be ~ L ' L ' I I I Cp 'i~- t of the delinclucnt taxcs as i f they had origirlally fonncd pn1.1 ol'tlic taxes.
(4) Any dates, times or periods ehtablishcd under this By-law or tht. Cl~urrrn Fir,st Nutiol~A S S P ~ S ~BT>Z'-!PII~InI~*73 y be ctla[lged or exfcndcd by sixty (00) dabs h> Band Council Resolutiotl to p c r n ~ ~ctn,a ble, and allo~tt.h e cf'fcctive and et 'f ic~c~lt implemcntat ion and ad111r1l istration of' this Ry-la~va nd the C'heanl fi'irsr ~V(itioll A.s.sc:ssttlcwt BJ--II-~I~..
It1 t arcs r U I l~-' ).tpild Tcr.1-c~s 1 1. (1) Ttlc Taxatiot~A dministrator shall and is authorized to receivc deposits of money on behali'of the Cheam First Nafion to be applied to taxes le~ricci ~indcrth is Hy-law and it-, providc for thc payment of ~tlterestc, ol~zpoundczlq uart c.: 11. to the person liahlc fhr the taxes as pruscr-ibed under- sectiot~8 5.1 of this By-la\$.
(2) Money required
(:I) t o be paid urlder t h i s B~*- ln \ i0*1. , (b) us a rcfut~do f that part of a dcposit in c~ccsl;;( -,['tax payable, may bc paid out of't ho taxation fund established pursuant to this By-law
12. (, 1 ) The Band [nay apply to receive fiinds by way oi 'a ~x~jrnent-i1 n 1 -!1'~ tiiues from the Cio\.crnmcnt of Canada, thc Cio~.crnmenoi t'thc T'ro\.illce of B r ~ r i ~ l ~ C'cll~~titbioir~ ,f rom a corporation it~cludccti n Schedule I11 or 1V of the Prr~.rrlc.rrr! t ! Lk~lt qj 'I;tvcns ..let, K.S.C'. 1985.
(2) All funds received pursuant to this By-law shall be deposited in n sel?;!r:ite spccial account covered by deposit insurance in trust for the C'hca~nF i t4st Natioc!. mtd urlti l requirud to he ~isedt,n ay be invested in
(h) securities guiiranteed for- principal and inicresl by Chnada or hy a p r r l~*wie : (c')in vcstnien ts guaranteed by a chartered bank; ( d l dcposits in, or- shat.es c)r ccidence of debt of, a credit union or Irrrst colupallv; LII.
(e) deposits in ttlc Fi 1.5 t Natiot~sF inance Authority.
13. ( 1) Taxes are payablc to thc Chcam First Nation at the offices of the Chcam First Nation Administration 011 ('heam Indian Keserve No. 1 a1 thc arlcl~-cs\ prescribed under section 83 of'this By-law, and may he paid by cash, chequc. ]):)st office money ordcr, postal note, cxp~.uss0 1-ders o r electrorlic funds transfer.
(3) Payn~cntc ndercd by chtque or nthcs ol-dtsi- sllr~llh e made payable to the C11eam First Nation and tho tax sIi311 he deemed not paid, ever1 if a rcccipt i s gi\.cn, until the an~ounot f the chequc or urdur is r c u c i ~cd bq' the Cheam First Nation.
~ ~ ~
PART 2 'I'AXA'I'ION OF L.AND AND INTERESTS IN LAN[)
20. ( I ) The following property is esempt fi-om taxation ( a ) land and i tnproveme~~otcsc upied 01-h c Id by a mcmher of the Chearn l- irst Nation;
(b) Iand impr-ovcmcnts o c c t ~ ~ l i0t1d.h eld by the Chcrin~F irst Nation; (c) lard and ~ ~ I ~ I ? I - C ) \ - C I ~oIcCcIuIp~i~e d or held b). a body corporate owncd o r L ' c ~ ~ ~ I ~ o I I c CbI y the Cheanl First Nation.
2 1 . ( 1 ) Where a pt-o~jrrtyis acq~iiredb y ri pcrson etltitled to tax cxcmption r~nderc lausc 20(a), the exer~lptionb ecoi~lesc ffcctivc 111 the taxat io11 year succccd~r:g the year propcriy is acquired by the person.
(2) Where a property is acq~iiredb y a body corporatc entitled t o an c~ernptionu nder clause 20(c), tllc cxcmption fro111t axation shalI bc Ibr a period of tiipc (5) ycars from the date of acqliisitior~o f thc property or the date this 131~-13~ comes into force, w tlicl~uvers hall be later.
(3) A bod? coll3orate owned or controlled by Cheam First Nation Iiiay, upon expiry of ;in cscn~~) t ioptui rsuant to clause 20(c) and s~rbsectio2~ l1 (2), apply tc) ( ' h ~ c l ' and C'ounci I k ~ r 2.1 f-urtt~eer xemption for a period nut exceeding five ( 5 )y ears ; L ~ I L I LIIC Chief ;lnd c o i ~ r ~m~aiyl grant such all extension pro\ ir lcd that. in the opinion ol *!lc Chief iiud C'ou~~cislu.c h an cx~cnsionw ould be in thr hcsi intcrcsts of the C'heru:! 1. irst Nation.
22. ( 1 ) Sub-iect to s~~l~scc( i(o2n) sa n d (3), land and intc.rus(s in land sliall he ..- assessed and taxed 111 rhe nalntho f tlic i ntcrest holder.
( 21 \ i ' l lere a statenlent vcrificd by af'lida~i t i:, li11.n ishcd tn the axsessor shon in: illat a par-cul of land and improvements Ila1.e bee11a ssigr~eds, old or leasecl by t l~ei~ lteresth older to another person, the othur pcrson's name shall t ~ cno tcd 011 the rtssessrnent roll. and like rlotice of the asscssmcnt shall bc scnt t i ] hini as to tlie interest l~olderT. l ~ eta xes assessed in respect of that land and irnptovcr~iei~itnsa y then he t.ec~1~'et.t'edi ther fi-om the interest holder, or from thc :lssigrlc~r,p urchaser. or tenant, or t ' t . cu~a~ t 'ilturc intcrcst holder, assignor, purchaser or t t .rl: i~~ts, ai'ing his rucoursc against cjthcr j~c.tsc)r~sb;u t in CBSC of an ~ S S ~ ~ Y I oIrI sIa~le~, iIf ~th e t.egistt'1.t'~i1n terest holdcr furnishes a slatcment to the assessor under this sectiorl sho\t'ing that all assignment l ~ r . other fonn of transfer nf land Iliis ht.1211u ~ccutcda nd dclivcrod lo the puruhr~ser.t he registered interest holder is nut p~*rsonaIllyi ablc to pay taxes assessed af'ter tlmr till- !Iw l a ~ ~andd irnproveme~~ts.
(a) land, the ti t lo c l t ' ~ 3t i icl~is in the name of Her Majesty, is held undcl- a Ic.:~sc, license, agrcenicnt for salt, accepted application for purchase, cascmcnt, rigill 0 1 ' :\ #:, . or othcrwisc;
(b) land i s held i n trust for the Chcani First Naiioti or the n~tllnherso f the C'hcr~m Fi 1st Nation and held or occupicd by a person \\ l i~?is 110t a tt~emhero f the C'11e;tm l+ irst Nation; or
( c ) I;L[IcI is ~ S S ~ S SunCdc~r section 35 of the A . c . r . c ~ . ~ . ~B~Jt ~- Ioci~t Lt~h.e, land 01. iiltet-est in land shall be asscsscd and the interest holder tiiued, but the as suss men^ ol' tasatiot~s h;ill in nu way afkct the right of Her M~jes tyiu the land.
(4) Notwithstanding subsection (3) and sectiorl 2, where a person is an interest holder of resrn-e land and he:'shc is a pcrson
(a) who donated it to the Crojkn in Right of Canada for the use and bencfi~01 ' the Chcam First Nation or the lllemhers of the Chcam First Nation;
(b) who sold i t to tlic C't40\vtl in Right of Canada on bchrilf of the Cheanl Fit-st Nation or the mcmburs ol-thc Cheatn First Nation at a value that was, in tho ~ ~ I ~ IoIf ~ I I I the Chief and Cou~lcil~, i1bstatlti311>le' ss t h ~itls 111arkct valuc; or
(c) I\ 110 does not pay rent or other valuable ctlnsidcnttion fu r the property hc 'shc-o ccupics to the person ctlho donzltcd or sold 111c pl-upe~-ttyn t t C~r o ~ v nin thc Kight of Canada on behalf of Chea~nF irst Nation unJct- clrjuscs (a) and (b);
hclshe shall not be taxed ;IS an intcrcsl 11olde1.u ndor. subsection ( 3 ) so I Chicf' and Cllouncil are szttisficd t ielshc qua1 i l7c.s under this section.
23. The assessed vzlluc oS lar~cla nd improvements shall he ~1ett.t-t11inc.di~ nrler t l i ~.-l~s.~ cr.~.r.~t&ic-nlllz it:.
24. In this By,law ( 1 ) The Chief and Council shall mrtke p~.cj\:isio~f~osr the taxation o l ' l a ~ ~add improvements under 111 i s 13y-Iaw jtlcl uding the prescribing of tax ratcs.
(2) By prescribirlg tax ratcs undcr subscction ( I ), the C'hief and Coutic~lh t1:11! be decn~odto h a ~ aed opted a variablc tax ratc systcm.
(3) 'I'hc i.ar.i;lblz tax rates for each taxation ycar pruscrihed by the Chici' and C ' u u ~ ~p~uirls uant to subsection (2) are thosc tax rafcs SCI 011t i n Schedule "A" to Ihrs By-law, such tax rates to be applicd against cach one thous:~ud dolliirs { S ; ! ' ( . I '' .! actual value of property in each ~-t.spr~cti\c;lca ss as sct out i t 1 Sclledulc: "A ' cll ;ills By- law.
T,AX:lTICIN ROLLS 30. ( 1 ) 'I'he 1 axation Administrator shall pr-t.p;~rca. taxation roll 1~11icl.II1I,L I 1, for each parcel of land on which taxes are imposed nr le~.it.d1 111cictrh is By-law. or ~ ~ n drc1nrc ~tt1c.r-b y-law, that provides for collection o l ' t r ~u~r~ derth e by-law, sct out the irihrrnation in ~ h fc'o rrn that the Chief and Council mity pt'escrihe by by-law.
(2) On coi~lpletiool~f the taxation roll thc Taxatiotl Administrator- shall mail to .. -cvcry-person named in it on or bcfbru June 30, 3 t3~3tiotlt lotice in the forin and
O H ~a s
cclti~ainingth e i n f o n ~ ~ a t i ntllra~t the C'llicf and Council may prescribe by by-law. (3) The trlsation notice shall be dircctcd to tho last k~loi\,rais sessed interest holder-.
(3) Ta\;cs Icb icd and collected under this UY-I;ILVs hall, except as other\visc pro~~idehde, culc~ilatud,l evied and accou~lteclf or by thc. Taxation Administrator to thca Chicf and Council on the assessed valucs cr1t~~i .itd1 the assessment roll as pn>\.itIccl rindel. t he A.s.sc<ss~rlc~B~rli+ -i\iI-.~
(5) The duties inlposed or1 thc Taxation Admillistrator b)' thc Chicf'and Courlcil pursuant to this Ry-Lait and other by-laws of thc Cheat11 First Nation as to thc annual taxation roll, and rill proi isiotl~o f this By-law on taxation r t ~Ils apply, so far as applicable. to the srrpplcmentary taxation rolls and, nothfitI 15 t311dit1gt his L3y-I:lw, unless a supplunicntary assessment roll has bucn i J-tcorporated into the taxation roll irrldcr su bscction (61, taxes on supplemc~~trltrajx ation rolls are d~icth irty jl( 1) t l ; s~ fro111 t I A C date that the supplernerltary taxat1017[ loti ce is mailed.
(6) Wherc, before or after the t;lsiition toll i s cor~lpleteda nd bcforc a taxatioti notice is rrlailcd undcr subsection (2), a supplemcr~~arayss essment roll is 111.c.p:it.c.ci undcr the Assessrjlcwr b,13-/nt~hatt. results in a change i l l the tax payable for that taxation year, the Taxation Atlni inistrator nlay incorpol-ate t11c supplementary assessment roll illto the t:isiition roll to reflect the a i ~ ~ e n d cladx payable nrld rlidt ~shuc a single tax notice sl~clui1 1g ~ h ca' n~cndedta x payable.
3 I. ' 1 ' 1 ~ta xalion t.01 I shall be p1act.d it1 the of'iice of the Taxation Admi~listriitoro r such othcr place as the C'hief and Council may direct, and ttlc roll shal l be opeil for inspection by thc public duri t~gre gular business hours.
Tuxutirjn Rr~llP rtq~c.r!o~t.'r lrc C7hccut1 First W ~ l t i r l r l 32. l'hc taxation rc~lil.c , the property of the C:hesm First Nation
33. ( !) Whcrc, subsequent tn ct-lrl~pletio~cle, rtification or deposit of :i t:lu:ttiotl roll ~r11dctrh. is Part, it is s h o ~ 1t1ha t a property recorded on the roll ii as 1 1 c 1 t I ~ a i ~tol c
taxation fol- the J ear for which it !\.as taxed, or has becu tased for more t lur l thc proper a m o u ~ ~thte, Taxation Adrr-linislrrttor shall, at tlie direction of the Chief and I'outlcil, remit or ret i~udto thc porson liable for the u11paid ta lc5 thc i ~ m ~OS~ ta~xcls t s h o ~ v nto Ilavc bucri irrlposed in excess of liability.
( 2) li'11c.t.t:t llues i~llposeciu ndcr this By-la~va re due f r o t ~a persot1 liable for Ihc unpaid taxes to civhoma n amount is to bc rcSunJed ut~deril lis sectio11,t he amount may, at the discretion of't he Chief and Council, bc rcll'undcd irl i ~ * t ~ocr~ illcl p art by being applied as a credit n1.t accnullt of thc taxes duc ur a~c~+uidnuge.
34. 'The C'hicfand I:ouncil t ~ u ya, t a11y time afiet' the mailing of the taxation noticcs for that ycar, with or i i . i t l l n i~ t ~oticcr, cccive a pctition from an intereii boldct- of land who declarcs 11imsc.l f het.self, frorn extreme povcrty, unablo to pay tI?c :oles levied against hiin/hcr, 2nd may renli t or reciuce the taxcs due by the petitioner or rr-iect tlie petit in^^.
35. Lirhere an appeal from thc decision of a Board of Kcviuw to t l~cF cderal C'our-t i s t~li~dteh,e giving uf a noiicc of appeal or delay in hearing of the appcul shall rlclt ai'l;'c t the due date, the cielirlqucncy date, the interest or any liability i t .I. 4 as providcci bj, this By-law i r ~re spect of tax le~eiedo n the assessed valuc thal . 1.: subject of the appeal; but i ( the assess~llentis scr asidc or the ~ s s e s s e dv alue rcJiil.cd on appeal, the persorl li;lhlt* for thc ~ n p a i dta xes on cornpIclior~o f the action, shall he cnti tled to a refiir~do f the t;lx or- e x c c i s lax paid by hirl~/her.o r any interest inlposed or paid on the tax for arrears.
KEC'OVERY OF TAXES 40. ( 1 ) An intcrcst holder naiued in the t au t ion roll in any year is liable f i ~ r all i i i~csir rlposcd dur.ing the year and all unpaid tascs imposed in previous years.
(2) ThC liability for taxes is a debt rccoverahle with iilttli-est as provided in this Dy-l;l\v by action i r a~ court of competent jurisdiction. (3) .4 copy of that part of thc taxation roll that rcfcrs to the taxes payable by an int ct4cstl ~c>Icl3e1~1d~ ; I copy of that par? of thu assussmcnt rol I , ct.t+ttii ed by the assessor as a truc copy, is s~~idencotf: the debt.
41. (1) Taxes assessed o r imposed and due for land and/or improvcn~o~~ts under this By-law, or any proport! subject to taxation under another by-law, i i ~ r ma lien and charge in favour of C'htsni First Nation on the entire property taxed: and cver-y lien or charge created by this subsection has priority ovor every other lien. charge or cncumbrancc on the property, from the time of rcgistration.
(2) The lir~ol r charge created by this scction and its priority is not lost ,v imlx~ired17 ) ally neglect, ornission or crror of t l~cC 'hiel'and Council, the 1 : t h ~ rI~ III A dministi-ator or of any other agcnt or oSiiccr, o r by taking or failing to takc prucucrlings to t-ecover the taxes due, or by tcndur or i~ccsptnnceo f partial paymcnloi- the taxes or by \cant of rcgistratiot~.
42. No sale or transfer of possession of 311,- p~.opertys ~~b- j rtoc ta lien o r cllar-ge in f'avoul- of the Chean~F ir-st Nation shall af'fect the right of distress or sale of'the property under this By-lait fiu*1 11o recc)\ ery of the taxes.
43. Whcrc property is sold or assigned the amount oi' Ihc tax l~erlf or unpu i J taxes constitutes a first ct~ar-gl:o r1 the proceeds of sale or assignment.
44. ( I he for-e taking proceedings for thC I - ~ C O L~ i - 0v1 ' tax cs under this By-law, the Tilxation Administrator shall give thirty (30) cl;i!.s notice to thc person liable for paynletlt of the utlpaid taxes of thcir intention lo enticrce payr t~er~t .
( 2 )T he rlotice n ~ a yh c g i ~ ~ bcyn l cttcr mailed to the adclress of thv pcrso~l liable for paymel~to f the unpaid taxcs as last known to the Taxatic>tlA dmir~istrator+o,r by a general 01s- peci:il advcrtisen~entin a newspaper of general cii-c.ul;~~iuprul blished in the province cbf l3t.itish C:olurnbia.
45. 'I'axcs, which are due, may he recox er-ed by action in any court of cn~npetenjtu risdiction as a debt due tn C'herltll First Nation, and tho court may order costs accordingly.
46. ( 1 ) With the riuthorizatior~c ~t ' theC yllief and Council, ii'ihc taxcs or :my portion tllereuf r e ~ ~ auj np aid after the thirty (30) day period providcd by sectinn 44, proceedings by xiray of distress, as sct out herein, may be take11 by thc Rand.
(2) 'l'hu Hand shall serve a Notice of L3istrc.s~o n tlit: tas debtor and provide a copy of it to the C'.P. holder, where applicable. in the I ~ I - I I I set out i r ~ Suhcdulc "R".
(3) I f the taxes. or any portion thcrco t: t.ernain or~tsttlndit~fgo l I O W i r~gI ! I< time provided by the Notice of Distress, then the R ~ I IsIll~al l effcct a seizurc n distrcss oi' such property. 311dp ost a notice of the property which is seizcd pursuatl~Lo this section on thc land. Thc seized p 1 - ~ > 1 ~s-htayll then be in ~ h pco ssession of thc Rand, as represented by thc Taxation Adtninistrator.
(4) So long as the taxes. or any portioi~tl -tcr-col',r emaill outstanding, n o goods seiled p ~ r s u a r t~ot s ubsecti~11(13 ) wt~icha rc located on reserve shal I I>c rc-.nw\ crl ~hecefioma, nd any such re~novasl hut l he cor~sidereda trespass. W ithuut rcslr~it1 : t l~ege 11t.l-ulity of thc foregoing, no such pt-operty shall be sc i~cdby a bailiff, slll>l.l" '. a s s i g ~ ~oere I iquidi~toro r trustcc, or authorized trustee in bankruptcy, cxcep t LIII~!~ rhc autho~*itoy f t t i e Chief a t ~ dC ouncil.
47. ( I) l f the Hand scizes by distress the tax debtor's goods pursuant to ..- subsectiun 46(3). anci the lax debtor does not conltue1lc.e lega t proceedings in :I i 4 ~ ~ - t of conlpeterlt jurisdiction within sixty (60) days after the dlitc oF scizure chalI~:l.: , :I
such. thc prol>cl-~IjI I~IJh e sold in accorda~lcew ith this Pa13i lnd thc tax dcblor. is estopped fro111d e~i>.intgh e validity of the scizurc and sale c ) f ' sucll 17r-(~pzl-ty.
(2) IJpon thc c\;pit.ation of sixty (60) days after. sc i~urcby distress pursuant to subsuction 40(3). i t'tlic outstanding taxes have not bccn paid in f'illl, the goods seized will bc Cicct~lcd1 0 IILII tl hecn abandoned by the tax dcbtol- a11d 11131'b t' sold by public r~ i~c i iotnh,c proceeds o f ' ~ ~ h iwcitl~l b e used for paymcnt ol'laues.
(3) A Notice of Salc of Goods Sei/,ed 17). Distress it1 the f o r n ~se t out ~ I I Schedule "C" t o this By-law shall bc l ~ t ~ h l ~ siln~ aet dle ast one nuwspapt'r o r gc.rlCral local circulation for seven (7) days prior 10t hc sale, and stla11 be posted on thc tax dcbtor's prcmisus located on reserve.
(4) The sale of goods sc i~edb y distress s t~ailb c conducted at the time and place adver-tised pursuant to subsection (3u,n less it is ncccssary to adjourn sucl-I sale,
in which cast ;I]] additional notice shall be published in the manner provided 111 subsection ( 3 ) .
(5) Any surplus resulting from the sale conducted 17ursurlllt to subsectiorl (4j . after cieduc. t ing all liabilities of the tax debtor. including all cnsts and charges arising t't.ot~th~e sale, shall bc paid to the owner of the prupurty x i ~ , e dIn. the evcnt that the T3~3iio1112 clrninistrator is uncertain as to the persoti cnt i t lcd to such surplus , the Taxatioil Administrator shall pay such money into cout-t hy ~ v a yo t' i nterplr;~lc r
action.
(6) Any goods of any t a d~eh tol- th;it would be cxcnlpt horn seizure under a writ of executior~i ssued by a sul~crjorc ourt of the province in tvhich Ihc seizure is rnade are cxcmpt horn scizure under t h i s section.
48. ( I ) With thc au~hori;.atioo~f~ t he Chief and Council, if the taxes or ii11y part thercvf rt.111a1rlu npaid after the expiration of thc thirty (30) day period ~~t.{)i,idc..d i n section 4 7 , proceedings by way of sale of in-lprouemcnts or propriec31.y i~itzrests ]nay hc taken by the Band. The Band shall serve the tax debtor and C.P. holdcr, where applicat~lcI,I Notice of Sale of I mprovernents and Djspositiol~o f Interests on Kcscr~e. in ttw h t - t l l S C u~u t it1 Schcdule "D" to this By-law.
-(2) Or1 J L I I3~0~ f bllowing the year in which the taxcs are imposed, and upon thc failurc of thc tax dcbtor to pay the outstanditlg tascs or. [(-I comt~lencele gal
proceedings in a cou~.t01 ' co~llpetelj~utr isdiction c ha1 lcnging thc sale or disposition, the Band through its Taxat i c ~ nA dmi 11i sirator shal I sell thc irnpro~,ementso r disposc 01' the interest of thc t u x dubtor it1 the reserve by public auction, or pur-s~~;itnot sul3scction (3) by public tcndcl-.
(3) The C'hicf and Council shall prescribe the metl-lod of public lender, includi~~ttgle conditions of salc, mcthod of publicatinrl or circul;lticln, ancl coilditiot~s attached to the acceptance of any ofrkl-.
(4) A Notice uf Sale of Tmpro~.en~ell~tisi ldD isposition of I~lteresti n tbc Kcservo i l l the form sct out in Schedule "D" to this By-1aiv stlall be publishcd in at least one ( 1 ) Ilcivspapcr of general local circulatio~lf or ser.erl(7) days prior lo thc sale. and shall he posted on the tax debtor's premises located o t ~re servc.
(5) The sale of the i~nprovcmcntsa nd disposi ti011o f interest in tho rcscrvc shall be conducted at the time and place advertised pursuant to subsection (3), ~ ~ n l c . s s i t is necessary to adjourn such disposition. I f an adjou~-r~ll~ise n~elcte ssary rill additional notice shall bc publishcd in the same manner pro\.icled by subscct ion ( 3 ) .
(6) Thc T r i ~ s ~ i o4ndm inistrator, upon receiving ~ h pcr ior r~pprovaol f the Chief and Council, rnay at any sale and dispositioi~c onductcct pursuant to subsection ( 2 ) o r (4), set an upset pricc cqual to the outstanding taxes \t.ith scspcct lo that propcay, and that upset price sl~rtllb e the lowest price for ~ i . l ~ ithcel ~ir npr-oi crnunts [nay bc sold and the interest in the I-escrvc.d isposed.
(7) LVherc thc Taxation Adm~nistrators ets an upsct price pii~*suantto subsection (61, and there is no bid at the sale and disposition conducted purs~~: t~or ~t subsectiorl(2) or (4) that i s equal to or greater than thc upsct price, the Band 51l;lll i ~ c deemed to he the purchaser and shal l 3ccluire the interest in the land ii*c.ea nd o1e;ir u f all cncumhrr~ncsso r cllarges.
(8) t!: ariy time within six (6) months after the sale and disposition twld pur.sumlt to subsection (2) or (41, thc tax debtor mr~?r.e deem Ilis!ht.r improvemetlts L i ~ ~ d interest in tI~ere seu-ve by paying to the Rand the l 'ull arnoullt of all taxes for. which the irnlwoi-e~netlrws ere sold and thu intercst dispnsed, together i v ~ t lal ll taxes which h a ~ e subseque~ltlyfa llerl due.
(9) I f UPOII the espiration of the rcdemptic~np eriod 1-u-ovided by subsection . (8), any amount of thu rases r r m e i ~ ~oust standing, the sulc 01- thc improvements or dispositioil of the irltcrcsts shrjll he cotwidered f'inal and with Ministerial consetit, the
purch:ist.r shall obtain title to tlie i ~ ~ i p ~ x ) ~ ~ ta:nt idl ei ~7t~h tes t ax debtoi-'s intrrcs! rn thc Reserile. Thc. T~lxationA dmirljstraror sllall ccrtify thc sale in the form pt-uvidcd in Scliedule "L31" to this Hy-Ian.. A certificate issired undor th is sect1011s hall bc registered in the S u r ~ - c , ~ ~ dan~d~ D* esdig nated Lancis Register or tlze Kcscr.vc Land Registry and shall be str-i,eclo n the tax debtor.
(10) Upon the filing of thc ccr(ifi~c?tpcr ovided by subsuction (9), the p~~l-cl laseh~al+l be substituted for- thc tax dcbtor as the holder of'thc interest in tlie Kescl-LCa. i d it1 add i t io~to~ a ny othcr obligatjot~ss, 1~1llb c liable Ibr all future taxes assessed against {hat interest.
( I 1) Upon thc fjling of the certificate provided by subsection (91, any surplus resulting from thc sale and dispositioi1 co[lductcd pursliatlt to S U ~ S C C ~ I(C2 ) ~o r (4), after deducting 311 outstandi~lgta xes of thc tax debtor, includi~lg: ~ l l costs and charges arising from the sale a11d disposition, shall be paid or returnccl to t h t tax debtor. 111 thc event that the Tauatiori Administrator is uncertai11a s to thu pct.son entitled to such surplus, thc Tasr~tionA dministrator shall pay s ~ i cnl l~o rley into court by way of in te117leacler action.
( 12) Upon the filing ol'tht: certitlcate providcd by subsectiorl(9), any remaining debt of the tax dublor with respect to that property, including al l costs :tud char-gcs arising from the sale ilnd disposition, shall bc exringrlisheci.
( 1 3) If. pursuant to subsections ( 7 )a nd (8) the Bald h i ~ sb ccon~eth e octrlier of the i rnprove~l~ea~n~dt isn tcrcst in the resenre, thc Taxat io tl :Idn~ir~istratomra y sell sucll wirhin uincty (90) days for not lcss that the upset price pursuant to subsect io~(~0) .
49, ( 1 ) With the authorization of the Chief and Cuuncil, if tllz t;i?;es 01.a ny part thercof remain unpaid, after thc thirty (30) day period pro~~idebdy section 36 has expired, procecdirlgs by u ' ~ cy' f cai~cellationo f proprietary interest, as sot out I~ert.ir~. may be take11h j r the Band. ?'hc Band shall serve a Noricc o f Cancellation of Ihc tax debtor's intcrcst in the Reserve 111 the form sel out it1 Sc11t.dulc "F," to this By-law.
(2) Tllc Hand shall mail a copy uf thc riotice referred to in subsection ( I ) to every placc u-here the interest is registcrcd and to the C7.P. holdur, \\,l~eracp plicable.
(3) Whcru tases nrith iriterest arc not paid bef'ore June 30 ol'the yea!-
t i~lli>ivingth e taxation J car. in \ ~ h i c hth ey were imposcd, thc lcnsc. licetlse or permit to o c c ~ ~ pthye property, ivl11ch is t i le subject of the unpaid taxes may he cancelled. The 'I':isa!ion Adtninistrator sl~:illc er-ti@ thc cancellatio~it~1 thc form provided I I I Scl~edule "F" to this By-la{\. A cet-titicate issued under this section shall bc rcgistcred in ttie SurrenderuJ r~ i l d1 )esignated Lands Kegistcr and the Reserve Land Kcgi ster..
(41 L7llor1 cancellation of the t a x debtor's interest and it11 thc consent of the Minister., the Bmd shall acquiro the ir~terestin the land frcc and clear of all encu tnbrances or chril-gcs.
50. ( 1 ) Notwithstarlding any other acticlt~l i lt. the recovery of taxcs scr otlt 111 this By-Inn., if any taxcs rumain uripaid tn unty-rout. (24) mor~thsa ftor thc rna~i I a : . m~ f the llotlce as set out in section 34 to this Hy-law, the tax debtor's jntc~.osti n tilt. +,* . -<we ir-1 respect of which the taxes rema111u r~paidsh all, subject to sul~scctiorls( 2 ) .; ' #, and ( 5 )h ercin, bc absolutely forfeitccl.
(2) The tax d t b l ~ ~ -in' ste rest in the rcsc~-\~lel alln ot be forfci~cdu nder subsection ( 1 ) until the BartdservesaNotice of'Fort'citurepursuant to subscctrrb*- i ) arid in thc form cet our it1 Schedulc "G" to this L3y-law. on the debtor and on av 1 1 , ~ : else who 1113) be in lawful possession of the ltl~ldsa nd the date on ~vlhicht ht. debtor's interest in the resen c ti71-feti s shall be thc fortieth day after thc dutc (11 1 8 ~ ~ 1 1 thc notice ~vase rved.
(3) Prior to serving the Notice o f Forfeit~rrtp. ursuant to subsection (4), thc Taxation hdmi~~is l r~asthoarll obtain aulhc>ri7atio11f rom thc Chief and C'ouncil tc) procced by forfeiture.
(4) Thc Notice of Forfeiture shi~lsl tate (a) that thc inlerest held by thc tax debtor in rhe resel-L-cis subject to fot.f~l~I ,a; : under this section;
(b) the amount of all taxcs, costs and fees that arc due and payable to ~hcc:i i i ~ t qf the notice;
-(c) the date otl u-hich the interest in ihc rcscrve held by the tar; dcbtur wil-I forfeit;
(d) the right t o p r t i c t ~ft' o~feiturbey pay~~ler~lt~ n dtehris scc t i o~ i :;I IICI (c) that on t i~r t 'telr~rt . i~ t l~ ltehsis S C C ~ ~ O ItIh. e itltcrest hold by the tax debtor in thc I*~.SCI-uL N ill bc forfeited clear of all charges cxcept thosc rights of' wily, easements or otl~ttls-u ch third parly interests ~ r h i c ho thcrwisc attach lo thc land or i~ltersstir l land.
( 5 )T hc Notice of Forfeiture shall bc* giiun h- 111aiI or by delilrering it to thu pcrscbn en t i tlcd to i t at that person's last k I I O I 1~1 r~ddl*csso r to the address of that per-son ivhizh is sl>ccified in the records of thc l3and.
(6) Where ariy taxes rcrnain ~~~lp: lCiNdI December 31 of the second year ;liter the calendar y ~31i'n which they were imposcci, thc' payment of those taxes doc., ' I o t prevent forfeitl~rcL I I I I C S S the payment
(a) includes all taxcs ttien due and payable; and (b) is tnadc bciilt-c hrf'eitl~reO ccLLrs u~ ldurth is suction (7) With thu conserlt of the Minister, thc Taxatioil Adtt~irlistrators hall i t . r , i i f ' , the fornl set out in Schcdule "H" to this By-law that tllc' it~tct'c'sti tl the reserIFc' ~ :c! I-\.: the tax debtor has been fbrf'cilcd 311dt he Register shall record 111c d ~ ~ c ~ ~ t t. ~ t :: * i :, t l~cta x debtor's interest in thc Ke.s;c.i-\.ei ll the Register of Surrcndcrcci and bt ,,tr I,ands and the Reserve Land Rugistry-.
(8) Upon fhrfeiture of tho tax dcbtor's interest the Band shall accluirc 111c intcrost in tho land free and clcat o I' a l l cncu~nhr-anceso r charges.
51. (I'I U'here the ?'axation Administrator has rt.asonublc grourlits to b c h l i c ! ~ . ~ that tllc taxpayer intends to rcmovu hislher goods from tlw reserve, or intcnclc 10 disn~:lntlc or r4c.moveI lis/her improvctnents on reserTtl, nr take any othcr acl io~ isii 111cll may preclude or- itt~pedeth e collection oS thu n i ~ t s ~ a n d i ta~xge s owing pursuanl t o ellis By-Ian-, thc Taxation Administrator shall apply io the C'hief and Council for authorizatior~to irnrl-led iately commence any of t 11t: collection proceedings set out in this By-law and abridge or dispensc \\.ith the time periocls required thcrcin.
1 1 1 , , . -, : . I .r.t.i
(2 ) Iri tflc altcrnuti\,c to hubsectio~(l 1 ), or iip011 the reqirest of thc C'hicf' atid Council, the Taxation Adnlinistt-ator may initiate proceedings in ri oorrrt ol' competent jurisdiction, not~vithsta~idinthge fact that the time for. payrncrlt of'laxcs has rlot yet expired.
(3)With thc authorization of the C:hjt.f and Ccwncil. if thc taxus or any past thercof remain ur-rpriid, aftcr thc thir-ty (3111 day pcrjud ~.>r-o\,ided section 34 has cxpircd, any services provided by the Eja~ld01 ' p11rst1311t 1 0 any tract ivitll t J 1 t ' : : a d . 10 fhc tax debtor or to the lands or interests locatcd on the I-eser\.ew l~ichh a w t~c,:: I asscsscd pursuant to this Ry-law may b t discoiltiilucd. :.1, Nrotiue of Discontirl~l~!.~ 2:.;,- ' Services in the form of Schedule "1" to this By-law shall bc. deli~meredu p011 the lax debtor and to the C.P . holder where appropriate, tl~irty( 30) days prior to sucli discontinuance, and sllall include the date. time and place witt~irlt hat thirty ( Ii! : ?I,,;,,-. upon 'tzrhiuh the tax debtor or the C.P. holder can appear before ttlc C:tlicf'anci (.'!:::I :: ! , to show cause as to why thc senices should not be disccmtinucd. FoIIo~jitlgth e appearance before Chief and Council, thc Chief and Cour~cils hill1 determi tlr: ,~ ~ t , ( i -
o r not it will discontinue such scrviccs, and if so advisc tllc PCI-so11~ ~ t ~ o v ir :~! ~ t! i ~ ~ g services, to discontinue such services.
52. ( 1 ) "4s 1o11g3 5 nn) taxes are in arrears with respect to any land, rlo structures or any other i~~~prouemeonvtesr , on, or in the land shall bc rcmoccd n ' i t h o i ~ t1 1ie UUIISSII~o f the Chief and Council.
( 2 ) N u persons shall acquire any property or right in a structure or othcr imprc>\.ementr en~ovedi n contravention of this section.
53. For the pui17c)ses of this Part, "taxes" shall mean, includc and bc cot~sii lc~+toe di t~clude
(:i) intcrcst chargcablu ilrldcr this Ry-law: ( h ) costs incurred i r l collectioil proceedings; -(c) taxes irtlposed d ~rrin g the year in which collection pr-oceeciings arc co~nrnenceda nd in subsequent years while they procced; and
(d) taxes imposed and unpaid h r y ears priur tu thu yc;jr in ivhic.11 collection proceedi tlgs are cornn~unced.
53. The powers conferred hy this Pa13 for rrc'c)t.c't)' of' ~:IXCS by court procccdirlgs, clistrcss, cancellation of tenure and ht-feiturc niw hc cucrcised scparatel y, concurl-ently nr cumulatively.
55. ( 1 ) 011s atisFdctoq e\.ider~ccb: cing produced to the assessor that a p;~rl:el of land for which taxes are due has been subdiilided by plan of subdivision, or p.lrt of another parcel of land o n ~ v h i c hti lxes are due has bee11 sold or assigned and documentation exec~~toatdld dcl i ivct*cdto the purcl-laser or assignor, the c?ssesL;nt'1 11a>'. by certificate signcd hy 11i11i her, dcpc~sti with the Taxation Administrato~0.1 I - . . I . I ~f 41f the Cheam First Nation, an apportionme~lot f the assessed valucs as approi cc! . . . t ~ e I3l)rir-d o r Kc\ icn fhr the land and improvemunts, bctwc.cn
( 3j the separate parts of the subdivided paruul sho\rr~o il the plan; or rb) the part of thc othcr parcel sold and conveyed and thc I-ernaindcr : I ! ' i l l t3 pitrcel.
( 2 ) The Chief and Council may apportion the r m t s ti, the separatc parccls, receive payment of the taxes so apportioned f i 1~1:u.t of the su bd iividedp nrucl o: l i ~trh c part of the other parcel sold and conveyed, and lcave the renlaitlder of the su bdi vidcd parcel or othuc parccl clw-genhle ~ vthi the rerrlainder of the taxes due.
56. ( 1 ) The Taxation .\drninis(rator shall give nn demand, to a pcrson making applicatiorl, n umritten statcmcn( of the taxes, penalty and interest o u t s ~ a ~ ~ c i i ~ ~ g or a statement that 110 ta.ies art: cjutsta~ldinga, s the case may be, at that date [itld sllall charge the person fift). dollars (S50) fiir a scarch and written statement for tach t a l roll folio suurchud.
- (Z ) The Taxatinn Adrninistrator shall not c11a1-gc1.1 I~C'I'SC>fIoI r a seal-ch of any 1-011 Iblio in ~ v l ~ i cthhc person is named as intel-est ho1dc.r or1 thc folio.
57. ( I ) Wheru taxes on land with (imber in coill~nerciaql uantities on it. from ~vh ichth e timber is being cut or rcrnoved, have become dcli~iqucntt,h e Chief and Council may malie an orcics it1 writing, one copy of which shall be served on the person I inblc for the unpaid taxcs 01.o n the person by 11 tior-rl the timber- is being cur or removcd, a i d a nother copy of which sllall be posted in a conspicuous positiori 011~ l i c land ~ ~ n ttki lc dclinyuent taxes tlrl\,c been paid i l l full.
(2) Lirherc an order has been tuadc under this section, a I,crsc>n wtio, while the delinquent tax cs .or a p a ~otf tllem t.crnain unpaid, cuts or rcmoves t i tnber frotn t land for ~vh ichth c order is madc fails to comply with this By-Inti..
PART 5
60. For the purposes of this By-law, the Chief and C'ouucil [nay dii lifi reserves and assessment area into collcct ion districts. defit~tt.h eir boundat-ri ? . (I.: ( J i l l ) or subdivide then1 for thcir better adtni~~istratioanl.t cr their bou~ldariesa nd ctxate i lelk districts.
61. The Chief and C'uunc i l may appoint a l'asation Admi~~ist~.iltor, uppoint such staf f as are cnnsidetud rlcccssary for the propel- ;ili~ninistrationo f this L ly-law.
62. :Ippointcd hy the Chief and Council pursuant to this By-law, thc ' P ~ l x a t l o ~ ~ Adrlii~ils triitor, undcr tho directinn o f t he C't~icia' nd Council, shall be chargcct \i i t l l the administration and enfbrcement of this By-law.
l ~
- 1 7 ~
63. The ' l 'axatio~A~d mi~~istr;~tsohra.l l {hey the rules, o~.dersa, nd directions of the Chcatn First Nation which are issued hy the Ctlief'and C:ouncil pursuanl to this By-law or any other by-law of thc Chor~mF irst Nation for the purposes of this 01-a ny other By-law of tllc Cl~eamF irst Nation.
64. If taxes becornu delil~quenat nd thcrc: i s nn pl-operty on which they rnay be levied, or there are no ~ O C I a~nSd chrittcls ~ v h i c hc an be distrained tbr then^. ur. i n default of sufficjCl~dt istress, the Taxation Admitlistrator shall fonvard to thc Chief and Council a statement givins n detailccl list n f all taxcs on the books which the Taution Administrator considers uncollectible, sho~kingth e eftbrts that havc I->i.en n ~ a d eto rccover the taxes, and that there are no property or e f fe~ts(.h at the property or effects arc insufticient for the rccovery of the taxcs or that the j3trsi)n assessed has left the countr>,a nd the Taxation Administr~tori,f i~lstructedb y thc Chief and Council, s l~a lul ausc the taxes to be ca~~ccl leodn the books.
65. The C'hiof'ar~dC 'ouncil 1n;Iy. by band council rcsolutiolz, estl-lbl~sh\, b.c?~ adrninistrati1.e procedures, subject to thc provisio~~osf this By-law and thc J l ~ ~ r i : !1 1 I ( / - ;IS may be required to cf'l'ectii~c.1cya rry out thc provisior~so f this By-law and ulhcr h j - laws of thc Cheam First h1ation.
66. Provided that there 1 1 ; ~b ecn subslanti3l compliance i v i t l ~th e provisions of this Hy-laic. by the pcrsoil or persons conccrncd, a procedural ir-regularity, technical failure to c':lrry out a ~ ~ O V ~ So~f' O(hIisI B y-lam-, or an jnbubstantial failure to con~ply with a require~nento f this Hy-l;iiv, by tho Chief and C'ouncil, by the Taxation Administrator, b~ any other person appoinicd to ci117-yo ut this By-lac\*. or by a person rcquired tn pay taxes under this By-law, shi111 not, of itself: providc sufficient g- rounds lo invalidate any nluticr or thing required tu be madc, perfomled 01-d one by the Chief and Cyor~ncilb,y the Taxatinn rIdministt.i~lor-b, y any other pcrsun appointed to carry out t h i s By-law, or by a person required to pay taxes under this LiIj -law.
67. ( 1 ) On or before June 15 in each year, the Chief and C:ouncil shall curtilk a copy of the by-law of the Cheam First Nation irnposing the taxes.
( 2 j ( In receipt of a copy of the by-law, the Taxation Adrriinistratnr shall have the tnses Icvicd plauccl c ? t ~t he tax roll.
( 3 )T he taxes lek-ied arid collcctcd shall hc paid to ihc Chcam First Natio11. (-1) l 'hc C'llcatn First Nation s l ~ a lbl e entitleci to receive furlds by way of p;tyments-i~I~i f-1 1 of taxes frorrl the C;over~lrueo~f~ Ct anada or from a corporation included 111 Scheclule 11 I or I V of tlie Pqlsttlctl/ It1 Lic l l l of Tuxc.s Acl, R.S.U. 1985.
( 51 NoI M' i t IIS;~~ J II ~I It~ h t ' C ' l ~ i ' ~ ~Ft )ttl4 s[i t!i~[iot'~/ .~pel*lTyc I .E~.~ pe~Clitz~Br\!c- lu~r.st.h e f i ~ l l ~ ~ ~C vX ~i ~C 'i IgI ~ I ~ Ucl~f C~SL LIICi-IiS~i scL~LlI ~ C ~ C ' It.h is By-law arc hcreby auth~>siilcd:
( i i ) all expenscs of'1)1*clxir3tiona nd 3iitninistr~1tiono f this By-law, ( i j i ) the remuneratiot~o f the Taxation Adn~i t~is t ra tor , (iv) all expetlses ~ ~ f ' t ' n f o r ~ co~ft~h~isc Bn yt - l a~ ,i,n cluding legal costs, (v) all expenses incurred in defending any challenge to this By-law or any of its provisions, including legal costs, and
(vi) any refi~rldo f'taxes duo irtldcr !his Hy-law.
PART h 80. Any section of this By-law or ScheJi11c to this 13y-law may bc amcndcd hy a by-law adopted by the Chief and C 'o~~~alcnidl sent tn the hlinjster in accwl-drli~cc wit11 the appropriate section or s e c t i o ~o~fs t he lrrtlilrrr . I ( , / as amended fro111t iint. to time.
81. Where a provision in this By-lan or Schellult: to th is Hy-law is ehprcssct! r 1 1 the piesent tense, future tense or in the past tense, the pro\ ision applies to the circumstances as they may from time to time arise \vithnut reference to the present tense, future tense or thc past tense.
82. This By-law, irlcl~~dinthge Scl~edules10 this Uy-I:tiv, shall bc corlstrt~ccai s being remedial, and shall bt: given such fair, large' and lihcr-at cc~r~structica~rind interpretation as best cnsurcs thc attainment o t' i t s nll jects.
83. Where any notice, notitYciitio~~l,t 'r1latl~s1t,a tet~leilto t. ~ I i s c ' c t ii~s tI~- Cu~ i ~ C C oI r pcrrnittcd to bc delivered or give11u ildzr this By-law, sucll notice, tloti f l c i i t ~ u r ~ . demand, statement or directiorl shrill bc suf'ficienti f'mailed by registered 111311p, ostage pre-paid. or delivered persor~allyt o:
C'1le;im First Natiorl 52 130 C)ld Yale Koad Kosedr-lle, British Colunlbia \,:ON 1 XO
Attention: (:tlief and Council 84. A t111dit1gb y rt court of compctcnl jurisdiction that a suction or provision of this Bq.-law is void or invalid sllall not affect or bcar iipor-1 thc validity or i~~\'~llicciiltfyar ly other section or part of th is By-Ian. or this Ry- la^ as a whole.
85. 'l'hc r.iitc' of' iritcrcst under subsection 10(3) of this By-law shall be during ci12 tl cluartcrl~p~cr iocl beginning on Jr~niiary1 , April 1 , July I , and October 1 in el cry year, tl11.22p erctlrlt (3'l o ;~ t~ovtehe prime lending rate of thc principal bankcr :o t hc . i'lream First Nation on t l ~ c1 5th day of the rnonth immediately preceding that period.
85.1 The rate of i r~ tc r~usntd er subseutiorl 1 l ( 1 ) of this Hy-law shall he durir-lg each quarterly period beginning or1 January 1, April I , July I , and October 1 i11 every year, three percent (3%))b elow thc primc Icnding rate of the principal banker to the Cheam First Nation on the 151h day of'the month immediately preceding that period.
86. When in this By-law thc singular is uscd. the si~iglilars l~alal lso i n ~ p l yt l l ( > plural and the plural shall ii~lpIyfh c s i n g ~ ~ l anrd t hu rnr~sculines hall 1111171~t he f'eminirie and the ferninirle shall irrlply tht. mascul inu. 'M1licn the cn~?iul~icvte is used. the cot~junctives hall irnply thc dis.junuti\)c and tht. Jisjuncti\.e st~alli ~ n p l yth e coriju~lctive.
87. Where, pursuant to sections 49 and 50 o t' this By-lait,, p r ~ q ~ e ~h-atsy t ~ ( - . [ , ! l forfuiicd lo. and vested in, the Cheam First h'atinti, thc C'hicf' arid Cor111cl1 . ,b.~'i : thc Taxation Administrator to cal~cel3 11 tfises, pe~~~i l taineds intct4cstd ui: i111cI cnrr~v ~ i on thc taxation roll in respect of propert)..
88. This 131 -la\\ shall cotne in to force and effect upon approval by thc blinistcr.
SCHEDULE "A" Prescribed Tax Rates for the Taxation Year 20
Class of Property Tax Rate 1. Residential 2. Utilities 3. Unmanaged Forest Land 4. Major Industry 5 . Light Industry 6 . O ther/Business 7. Managed Forest Land 8. Recreational PropertyINon-Profit Organization 9. Fann
SCHEDULE "R" (subsection 46(2)) NOTICE OF DISTRESS
TO: - ADDRESS: RE: (description of property)
TAKE NOTICE THAT failure to pay the outstanding tcw debt due and owing with respect tu the above-noted property, being $ , on or before the expiration of scven (7) days after the date of this Noticc will result in the Taxation Administrator, pursuant to subsection 46(3) of the Chmm Fir~~N'att ion T a ~ ~ t iUrv~- ~ r Imv, seizing by distress the property described as follows:
(a general description of the property which has been assessed) AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt ;:pan the expiration of the scven (7) days set out above, wiI1 result in a copy of this hotlce being posted at the locations on reserve where the property is located and will result in the seizure ofs uch property, at your cost, such cost being added to the amount of the taxes outs tanding, until the tax debt is paid.
AND FURTHER TAKE NOTICE THAT pursuant to subsection 47(1) of the chwm First Nation Taxation By-law, you must commence legal proceedings in a court o f competent jurisdiction to challenge such seizure within sixty (60) days from the date of such seizure, or you will be estopped from denying the validity of both the seizure and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of sixty (60)d ays after the property has been seized and the failure to pay the outstanding tax debt or commence court proceedings as set out above, you will be deemed to have abandoned the property seized and the Taxation Administrator may authorize that the property will be sold by public auction. A copy of the Notice of Sale of Property Seized by Distress will be posted on your property located on rcserve, and will be published for at least seven (7) days in the -- - .. . - Newspaper, (one or more newspapers of general location circulation) before the date of sale.
DATED AT this day of ,20 - Taxation ~dm-
SCHEDULE "C" (subsection 46(3)) A NOTICE OF SALE OF GOODS SEIZED BY DISTRESS
TAKE NOTICE THAT a sale by public auction fbr outstanding taxes owed to the Cheam First Nation wi 11 occur on (location) on the At the above-noted sale, the following goods, seized by distress pursuant to sections 47 and 48 of the Cheam First Nation Taxation BJJ-EQWw, ill be sold, with thc proceeds
of such sale being used to pay the outstanding tax debt:
(general description of the goods)
DATED AT this day of
9 20 -a t o'clock at Reserve.
,20 Taxat ion Administrator
SCHEDULE "D" (subsection 48(1)) NOTICE OF SALE OF IMPROVEMENTS AND DISPOSITION OF IhTEREST IN TI IE RESERVE
TO: ADDRESS: RE: (description nf property)
(interest on rescmc) (description of improvements) TAKE NOTICE THAT failure to pay all outstanding taxes with respect to the above-mentioned property, being $ , on or before the expiration of sixty (60) days after the date of this Notice will result in the Taxation Administrator for the Cheam First Nation holding a sale by public auction (or tender) of the jmprovcn~cntsl ocated on the above-mentioned property and a disposition by public auction (or tender) of the above-notcd interest in the Reserve shall be published in the Newspaper for seven (7) days prior to such sale and disposition, and shall be posted on the abovc-notcd propcrty located on the Reserve.
TAKE NOTICE THAT on or before the expiration of six (6) months after the above-mcntioncd sale and disposition, you may redeem your improvements and interest in the Reserve by paying to the Taxation Administrator the full amount of all taxos for which the improvements were sold and the interest disposed, toget her with all taxes which have subsequently fallen due, including without restricting, the cost of the above-mentioned sale and disposition. If upon the expiration of those six ( 6 )m onths any amount of the taxes remain outstanding, the sale of the improvements and disposition of the interest will be declared final, and the purchaser shall obtain both your titlc in thc improvcmcnts sold and your interest in the Reserve. ...1 2
AND TAKE NOTICE THAT upon the sale and disposition being declared fmal, you will be required to immediately vacate the property, and any rights or interests which you held in the improvements and to the Reserve land will be transferred in full to the purchaser.
DATED AT this
day of ,20-- Taxation Administrator
SCHEDULE "D I " (subsection 48(9)) CERTIFICATION OF SALE AND DISPOSITION OF INTEREST ON RESERVE
1, , Taxation Administrator of Cheam First Nation. hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt on the above-mentiuned interest on Reserve, that interest has been disposed of by public auction (or tender) and the above-mentioned improvements have been sold by public auction or tender pursuant to the Cheam First Nation Taxarion By-lmv. Thc following person shall, pursuant to subsection 48(10) of that By-law, be substituted for the Tax Debtor as the holderlowner of the above-noted interest in the Reserve, including the in~provements:
(name and address of purchaser at sale)
DATED AT this
day of ,20-- Taxation Administrator
SCHEDULE "Em (subsection 49( 1)) NOTICE OF CANCELLATION OF lNTEREST IN THE RESERVE
TO: ADDRESS: p2 RE: ( d e s ~ i p t ~ o nf p roperty)
(interest on rwcrvc)
TAKE NOTICE THAT failure to pay in full the outstanding tax debt of $ with respect to the above-noted property will result, upon the expiration of six (6 'r months from the date of this Notice, in the cancellation of your interest in such property on the Reserve, pursuant to subsection 49(1) of the C-/iear?l First Natiotr Tawurion By-Law. The failure to pay such taxes is a breach of a term of the (lease, license, permit or agreement) which can result in the cancellation of such interest.
Upon the cancellation of such interest you wiil be required to imnlediately vacate the Reserve, and any rights ur interests which you acquired through such (lease, license, permit or agreement) will cease to exist.
DATED AT this day of ,20-. .. . . . Taxation Administrator
-
SCIIEDULE "F" (subsection 49(3)) CERTIFICATION OF CANCELLATION OF INTEREST IN THE RESERVE
RE: (description of property)
-- - .. . . . . . - - - . . . .. - (interest on reserve) 1, , Taxation Administrator for the Cheam First Nation, hereby certify that the above-mentioned interest an the Reserve has been cancelled or terminated pursuant to subsection 49(3) of the Cheam F i t ~Nt ution Taution By-law as a result of the failure of (Tax Debtor) to pay the outstanding tax debt which was due and payable.
DATED AT this day of 20 . Taxation Administrator
SCHEDULE "G" (subsections 50(2) and (4) ) NOTICE OF FORFEITURE
TO: ADDRESS: RE: (description of property)
(interest in the reserve) TAKE NOTICE THAT taxes imposed by the Cheam First Nation Taration By-law for the above-noted property in the year(s) , have been outstanding for two (2) years and pursuant to subsections 50(2) and (41, the above-noted interest on the Reserve is now subject to forfeiture.
The amount of all times, which are due and payable to the date of this Notice is as follows:
(i temj zed statement of aH taxes, including interest, penal ties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding taxes are paid in full on or beforr: the fortieth day after the date of this Notice, the interest you hold in this property will be absolutely and unconditionally forfeited to the Cheam First Nation. Upon such forfeiture, your interest in the Reserve will vest in the Band clear of all charges except those rights of way, easements or other such third party interests which attach to that Reserve land.
AND FURTHER TAKE NOTICE THAT where any taxes remain unpaid on December I of the second year after the calendar year in which they were imposed, the payment of those taxes does not prcvent forfeiture unless the payment
(i) includes all taxes then due and payable; and (ii) is made before forfeiture occws under this section .
DATED AT this day of j 20 -. .--- ..-: Taxat ion Administrator
SCHEDULE "H" (subsection 50(7)) CERTIFTCATION OF FORFEITURE
RE: (description of property)
(interest on reserve) 1, , Taxation Administrator for the Chearn First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt owing on the above- mentioned interest in the Reserve, such interest has been forfeited to the Chearn First Nation pursuant to subsections 5017) and (8) of the Cheam First Nation Taxation By-law.
DATED AT this
day of ,20_. Taxation Admini strator
SCHEDULE "I" (subsection 5 1( 3)) NOTICE OF DISCONTINUANCE OF SERVICES TO: ADDRESS: RE: (description of property)
TAKE NOTICE THAT the taxes for the above-noted property have been due and outstanding for months, and that unless payment in full for this tax debt is received on or before thirty (30) days after the date of this Notice, or you have appeared before the Chief and Council of the Cheam First Nation and shown cause as set out below, the following services provided to this property will be discontinued:
(list services to be discontinued)
AND FURTHER TAKE NOTICE THAT you may attend a meeting of the Chief and Council of the Cheam First Nation scheduled for o'clock, at above) and show cause as to why the services should not be discontinued.
DATED AT this day of ,20-. -- Taxation Administrator
, 20-- at (place), (within the 30 days set out
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Cheam First Nation held at the Chearn First Nation Administration Office, 52130 Old Yale Road, Rosedale, British Columbia,
this z v day ot'_ ,2004. A quorum consists of three (3) Councillors.
- - . COUNCILLOR COUNCILLOR