CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.l-5 and amendments thereto, I certify that the attached copies of the Skawahlook First Nation Property Taxation By-Law dated October 12, 2004 are true copies of the said by-law.
I , ( I - - - hods Howe Director, Lands and Trust Services, a superintendent as defined in Section 2(1) Indian Act RSC 1985
-.. . .,"" , ., , Ministre des Affaires indienncs ct " , ;h, , M~rlistcro t Ind~anA ffairs and du Nord canadieri et i n t r r locu l i~~fcrc ic~s l *J. ii,; Northern Devel~pmenat rid Federal lnlerloculor aupres des + $ , ) : Mktis el des lrldiens nor1 ~nscr~ts ,,, - k: ' : I ,. . for Metis and Nor\-StatusI ndians , , I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the lr~dianA ct, the following by-law made b y the Skawahlook First Nation, in the Province of British Columbia, at a meeting held on t h e 12th day of October 2004.
Skawahlook First Nation Property Taxation By-law
,i Dated at Ottawa, Ontario this 20 day of L
C - 4 2004
SKAWAHLOOK FlRST NATION TAXATION BY-LAW (2004)
WHEREAS the Skawahlook First Natiori deerns it advisable and in the best interests of the members of the Skawd~lookF irst Nation to establish, by by-law, a system on the reserve lands of the Skawahlook First Nation for the fair and equi tab I e taxation for local purposes of land, or interests in land, including rights to occupy, possess or use land in the reserves;
NOW RE IT HEREBY RESOLVED that the following by-law be and is hereby enacted for the purpose of taxation for the local purposes of land, or interests in land, including rights to occupy, possess or use land in the reserves pursuant to the provisions of the indian Act, R.S.C., and in particular pursuant to the provisions of subsection 83(1) of the Indian Act, R.S.C.
Part Section . . . 1 General Taxation Provlslons.. ........................................................................ 2 - 13 2. Taxation of Land and Interests in Land ...................................................... 20 - 29 3. Taxation Rolls ............................................................................................. 30 - 39 4. Recovery of Taxes ................................................................................. 4 0 - 59 5. Administration of By-law ............................................................................ 60 - 79 6. General ....................................................................................................... 80 - 88 NOTE There are no sections 25-29,36-39,58-59, or 68-79 at present.
S I LC)I<TT ITLE 1. This 13>,-I;in niay he cited as thc Yropr,rtl: Tuxc~ticwq l . - lu r~ '
"asscssmcnt" means a valuuticbn of'pt.r?perty for taxation purposes; "assessrilcnt by-Ia~i:''-rnea1 1s the : ~ . ~ . ~ ~ ~ . S ' BJ j.'-Ii~11Z1Ui' pI ~as~s ed by tile C: h ICI ' and C ' ~ I . I I I ~ ~ of the L3i111~1a nti a1~1?1-oecbdy the Minister as Ihc same may he itt~lencicdf o r11 t i n ~ cro time;
"assessinr~ti t-olI " i t~cludesa supplementary assessulent roll and include< ail i1 11 I rig rccordcd as at) :~ddcndumt o tflc assessment t-011 uuder- the , ~ s . s I ~ . s ~BH~~.~- /~uI: I~ I
" Ka11d" ttleails the S k;-1\\*~ICllIOl k F il-sf hation; "hand council rcsoluriclr~" rllzatls i i 11lotio11.a s I ' C C C I T ~ U 1~1 1 the tr~ir~utcu s1' lhc rnce~1i1 g. a as sect and appi-ovcd at a duly con~~cnuridlc cli tig of t l ~ eC hicf and C'ouncil pursu~in tt o the consent of a majority of flw C0l~n~il101o.sf ~IICB arid present at that meeting;
"13;inci land" tncans Band land as dclillcld it1 the i,IsLsrsLst~zR~rJl-r- ~UH?:
"C.P." rneans a C'erti tical2 of Possessio~a~s dciincd under subsectiorls 20( 1 ) and 20(2 )c 71'thu T ~ r i i ~il11r.1~; a i d for the purposes of this Uq.-l;~u. only, i~lcludesa Noticu of E I Ii t~ le ~ncnat nd a Certificate uf Occupation as defi [led under subsections 20(3) and 2C)(5)o f the lildintl Acmot r any vthcl- pcrnlils, agreements of 1icunsc.s isc11t.r1+ iotll time ti) t i ~ t ~bye band council resolutiorl ;iutllori/ing the use of b ;~ t~ladn d b> 21 Hii~ld
-. lll~t11172t.;
" l t ~ r / i ~ r r r: II~I" rneuljs the Ijldiarl ,4c't, K.S.C'. 1985, c.1-5 and an). ; t~ne~-idr~~tehtcirtcst o; "i 11 tereqt" Illea tls i literest as defi~lcdin thc ~ ~ S . S U S S I } LH( IV~~-~/L I\~'; "intcrcst holdcr" rnoarlG a11 i~teresht older as detjnecl ill tllc . - l s . s c ~ s . ~D~j~' -~L l lt ~t~' ;~ t "i~~tereisrtl I:1r1d7' means 311 intCt-cs(i n 1;lnrl a:, dclincd in the A.s.scLs.sr~~lc<tt~f~ - f i r ~ t ' ; "land" rnenns land as dciincd in 111c ,J.\ ~ ~ ~ . s B, sj -t- l~u~ '~; ~ ~ t "Land Title Oftjce" nleans the L;i11d Title Clfticc as dclincd in the . ~ ~ S S L > S S ~ P L C Y I I f i ~ ~ * - l l ~ l % ~ :
"lcgal dcscri ptio~l"1 122,211sa description sufficient to ciuscri bo it property fi,~th c Ixlrl'rjw nt' i t s rqistt-ation i l l a Lmd Titlc Office 01- thc Kcscrvo Land Regihlcr:
"hl inist r s " means the Minister of lnd iun Afhirs and Nos~l>erlDl evelopment; " ~ ~ n ~ itplailz i ty" means, in riccordar~cew ith the context, either any arca incorporated as 1 cit!., district, township, town o r villagc. under any Act of the Provinac ( ! ( ii;; yl~ . i l C'~~lur~lh11~1. t;hi ,e corporation into n.hich the residents o f the ;ire;i IM\JC been inuoq>o~.ateads a tt~utlicipalityo r rcgional ciistric~p ~~ t ' s i~t atot it he prov isiuns o 1' the IlcjcbulC ;cjvc~~-w~Azcc.1~ 1~Rt .S.E.C. 1 9'361 c. 3 23;
C L o ccupier" 111eansa n ocuupicl- as dcfi11t.d in thc As.russn~cv~Bty -lu\,r: "parcel" means a parcel as dcli~ied11 1 tho ,+l.s.s~,r..snzcuBfj .-lrnll>;
"Taxation ildrninistriltc~~r."ll catls thc Ta xatio11 Adrlli~ils trator appointed by the C ' i l ~ct ' and C'nur~cili ~ n d etrh is By-law;
"ruscr-i c" meatls Skai~ahlookIn dia11 Keser.~~Neo . 1 a i ~ dR u b ('1-cck 111diarl Resc.rlrc Nu. 2 ;is dciincd in sub.i;ectinn 2( 1 ) of thc itrdiurl n I ~ .rt3 1id 311)' Iatd held as a sl)cci;il .. kescl-\ for tlle use and hcncfit of the Skawalllook 1 ; i l-.;IN ittion pursuallt t o \ ; ~ ~ ii.tl ) 11
30 <>I ' t l ~ cIt idiutl Act.
2. ( 1 ) As provided in this By-l;lw, and for 1-aisi11grc \ cnuc ti>r loci11 pu~*po~cx. (a) land and i~lterestsi n lard ;\nd i~npru \ :cmcn~los land ;ind impl-o~ctncnts to interests in land are subject to t a x a t i o ~ ~ ;
(b) subjcct to any uxcn-lption contained i n this By-In\\., every ir~teresth older of land shall i c assessed and taxcd on hislhcr inrcrcst in such land: and
(c) where two or more persons are interest hc~lclcrs~ I tI.c .spcct of' thc sarnc parcel of land. those persons are jointly and se\.er:illy liliblc to thc cxtcrlt ol't tlu~r t~cspectivci.t lterests in such land ht-t he taxes I e \ . i e~~l ~ u dtchirs Oy-la\v.
( 2 )A person assessed may ;~pperi;li s 1>t-o1.1dei~nl the . - l s s c ~ ~ _ \ s ~ r rhc'~ t.-l lrc li i.. (3) Taxes levied under this By-law relate to the calendar ycar it1 \I hicll lhc levy i s fllrst rnade a ~ i dar e based on the assessed ~ralueso f land as pr-ovidcti ~ i l ~ t l !rt i c
. ~ , \ ~ , ~ L ~ S > ~B/ ~l I~L -~ /~ ~I ?~ ~ l ~ .
3. ( 1 ) A pe rwn who has custody oSo1. cotllrol over info1-11lationo r records u~~c letlh-i s By-law sst~all[ lot disclose the i~lformation0 1. 1.ecords to any other persnr~ except
(a) it1 the course of adminish-ing or cnSot+cingt his o r another taxation Rv- I3ti.;
(h) it1 court proceedings rclatir-rg to [his or anotller taxation By-laiv; ( c ) i ~ t ~ d c ~ag' rcc~nenth at ( i ) i s hetu e m t11c Ha11d and another band within the meaning of "Band" as iised it1 thc I I I L I I ' L I ~ I .+t~0>1. ta 110th01.g ovetnnlent,
( i i ) ~.ulatcsto t l ~ cac itl~i~listrutiour ~c~n forcernent of taxation l>y-lr~~\,s, (iiij provides for the disclosure of inforr-uatio~a~n d rccords and c . ~ c t i ~ o~t'~ ~ g c ~ similar inforrnatiou :ind records i ~ i t 1 1th at other hand or anothcr go] C ~ I - I I I I ~ U I ~ : 0 r
(cl) tr>r the pur+posc0 1'tIic ~0111pilatio1o1f statistical infornlation by t l k~i n d or the {;o\~e~-nmett~'Ct. ;anada.
( 2) Sub scc ticln ( 1 ') dc1c.s not apply in respect of a taxatior~r oll
4. E\) t ry person shall kccp books of a ~ c o u natt id records that are adequate for the purposes of this By-law and confhl-tn tc) gcncr.al ly ~lcceptttclp ri~lcipleso f accou~lint g.
5. A persun who fails to co~nply~ {ritht his R-,-lnn 1s In i)ioialion ol'this R>,- la ik~t- hen he/she
(a) refusus or fails to makc a rcquil.-ed r-C~LII-11: (b) in making a return, or o then~iseu, -ithl~oldsin formation necessary to :~scert;iint he true taxal~lea mount of a property, or othcr basis of assessment;
( c ) r efuses or fails to furnish an off'icer any acccss, thcility or assisiarlce required tbr. an entry on or cxaminatio 11 o ( ' ~>ropc~o-try ii ccounts;
(d) rcfirscs or- fai I s to attcnd or. to s u b r ~ ~Ii~ti l-i~selfil~erstoe lefx arniriation o n oath or otherwise;
(e) fails to keep rl 17rd, of rlccnunt 01- r-ccot.(i t.c.clr~irudto be kept by hir~iil~er.
6. A person tlchok nowingly and cvilf~~lmlya kes a false or dcccptivc statement in a reti~rtlr cqui~*oudn clcr this By-law, frauclulently o ~ l ~ ittos g i\,c in it a t i l l I arid cur-rcct s t;itet~leilto f the 13rope1-ty,o r- other basis of assesst1lerI t of 't he person lir~hlc{ O r . ~~ayr r l tc or if the taxes. or makes or kecps a fi lse e11t1vo r record In a book of'
account or rcuc~r-triC cluireci to be kept u~lderth is t<y-la\v.f ails tu c o r ~ ~ p~t yv i t hth is B) -la\ir.
7. A person \iI-rc~i ua1.s down, injures or defaces an advcriiscrncnt, noticc 01- docun~enitv hich, 1111durt-h is Uy-law o r ttie . . ls . \ t~s.v~~R~~cp~-l tl m~is. . postud in a public place, t'ails to c o m p l ~\ ii t11 this By-laiv.
8. ( 1 ) A person iv l~ofa ils to c o ~ l ~ pul ybi fht his By-law or with the duties iillposed by this By-law may h;~\,c.a n y sorviuts pro\-ided by the Skawahlook First Nation to the person or t o t l l r 1311d C ; I I I G C I I ~ C I by hand cnut~cilI -esolution passerl hy the Chief and Council.
( 2 ) t3cf.orc scrcices rnay be cancelled fbr f'ai lurc to c u m ~ ~wl yit h ttlis L%,-lau ( i ) the pel-soti ~i.I lnha s allcgcdly Sailed to cornply s l~al lh e gilFent1 1e opporlunit\ to attcnci hct'orc the Chief and Chuncil and psc,scnt \r,hatuvcr cvidunc.t. the persol\ deems appropriate; and
. . ( i i ) the C:llit.l'a~lJC :ounci t shall nuke a cleterrni~lat~tohla~t the person has failed to colr~ply th this 13}- t aw bused upon the eb ~denccp r*escntcda t c? 111coting I ~ l tdo considcr canccllalion o f services p~t~.suaInnt this t3y-law.
(3) Notice of a meeting ~ 7 l ' t l l t 'C 'hici'i~ndi ' o ~ ~ r ~ ctoi lc orlsider the cat~cellat io~~ of s e ~ ~ i csehsa ll hu given lo a pcmun \ih c3 rs alleged 10 ha\.c Sailud to comply with this By-law by [yay of a segistered I L ' I I U T tlircctcd tu thc pel-son two weeks prior to thc mccling of C'l-iief a1111 C'ou~~cil.
9. A director, manager, secretary or other officer of a corporation or assnciation. or a n~ernbero f a partnership o r syr~dicatcw, ho kno\vingly at-lti M illi111> authorizes o r perrnits a failure t o comply \t.ith rhis \3>-1;1u on thc part of'thc co~lm~-at ioans,s ociation, pal-trlership or syndicate ;11sv f i l s to U C ) I ~ P I ~u i(h this By-laiv,
10. ( 1 ) 'I'axes lovicd under this By-laiv are due and pzlynhlc on or beforc Augirsl 1 ol'the ycir-in whic1-1 they are levied.
(2) If a portion of thc taxes remains ullpitid on .4ugust I , tllere shall he added to thenl, as a penalty, ten percent (101%)o f'thc u n p ~ i dtr ises 31ld tile amount so added it? each case st~allf or all purposes be deun1c.d ~>:lrt0 1 ' (hi: t ~ u t l s .
(3) If a portio~io f the taxes, includil-ig pcllu1tics, r-ct-t~;~uitn~psa id 011L )L'L'C'III~CI- 3 1 , the) ;Ire ~ l ee r l~edde l jnq~~eonnt t h t day. and aficr that day shall be31-~ It I~ t - ~ h11: ; I r-iltc pl-csc-rjbed undcl- sc.c.tivr~S 5 of this t3y-la~v,c ompounded quarterly, unti l ~ I I . iLt . ~ recol-el-ed.: l c~>~-~i ~11tt.zcll-t .sts hall for all purposcs bo dectned part of tlie det inquenf taxes ;is if they Ilad cjrigii~allyf ortned par-t of the tuxes.
(4) An! ~l;iicsl,i mes or periods established under this 13y-la~\0 1.t he ,Yku \t)ulllrio/i kit-st h'utiou J.sr c'ss~)lunIt3 y-iull' may be changed or extended by six1_ v (00) d;lys hp Uarld C'ounci l Kcsolution to permit, enable, and allow the effccti=i,t:, I l l i l efficient i t ~ ~ p l e t t l c ~ ~ at ai ~t idaod ~~~-l ~inis(ratiofn' this By-law and the ,\'kait)rnl~fou~r i' ;:\r hlo/ioL/~, f . ~ ~ . ~ m ~ ~ . B~ .Js>t -~//(cI~IL/ l>~ .
i 1. ( 1 ) 'I Ilc' 'I'a\;iltion Adminislralor shall and is authorized to receive deposits of rnoney o t ~hc t~:tlfo f the Skacvahlook First Nation to he applied to taxes levied under this By-law and to p r o ~ ~ i dfoer the puytncnt oi' it-r(cr.cst.c ornpoundcd cluar-tcr-ly, to the person liable for the taxes as prescr-ibud ur-ldcr suction 85.1 ol'thi\ Hy-lai\..
, . (22) Money required
( i i ) to be paid under this Uy-law, or (I?) i ts a set'l~tldo f that part of'a deposit in excess nf t;~sp ayable, tnay be paid out of the taxation i i~ndu s~ablishcdp l ~ r s u ~ tno t t h i s By-law.
12. ( 1 ) Thu t3und may apply to receive funds by way of a paymerlt-in-licu u f taxes fro111 the Govurnmcnt 01' C'nnadn, the ( . iovenl~~~oefn tth e Pro~~incofe Rr-itisll Columbia, or frorn a corpur:ltiun included in Schedule IT1 or IV of the P ~ ' I I I P11I1 I I
IAicuo J'T~lxt..uA ct, R.S.C'. 1985.
(2) All iunds received pur-su311tt o this By-law shall be deposited in a scp3ri1tc spcci;~la ccounl covered by deposit insurance in trust for the Skawahluok FI] -st Nation, and until required to be ~lszd~, I L Ih~e invcsted in
(3) securities of C:anada o r of a proilincc: (b) scc1~1t .iiu s guaranteed for pri~~cipanld intrl-t.sr bl- C'~t11:lciao r. by a pro\ itice: ( c ) i t~vesttnentsg urirantecd by a chartered bank; ( ~ id)e posits in, or sliares or eilidunce of debt of, a crcclit ui~i(jroi r trust cclrii[?;~t~vo;r
(e) depositsin the First Nations Finance Authority
13. ( 1 ) Taxes are payable to the Skiiwahlook First Nation at tho ot'fiuus ol' t h e Skaivahlook First Nation Adtt i~t ~ ~ s t r a toino ~R~ub y Creek Irldiail Kcsurvu No. 2 at thc addrcss prcscribcd i~ndcsre ctic~rlS 3 of this By-lam-. and may be paid by cash, chequc, post office Inotlc! c~rcji'r, post31 note, express orders or electronic funds transfer.
( 2 ) I >riyrnent tendered by cheque or other orc1t.r- shall br nxldu payublc. !o tho Shr~\r\~ hlnokF irst Nation and the tax sllall be deetllrcl p;1i~1C, V C ~iIf a t.ccc1131i s .. ~ I c.1L1. ' until t t ~ ca mount of the cheque or order is recei\,ed b) the Skawahlo~kk it-51 Natioll.
TAXATION OF LAND AN11 INTERESTS IN L.;INII) 20. ( 1 ) The folloiving proput-ty is cxenipt fium ~ ~ x a t i i ) ~ ~ : (a) land and impt+ovumen~osc cupied nl- held by a rnen~bero f thc Skriwrihlook First Nation:
(b) land and i~mpt+ovcmenotsc cupied or held by the Skawahlook First Nation;
(c) land and impro\.eulzt~tso cCupicci or hcld by a body corporate owt:ned or uontroiled by tho Skawahlook Fi~+sNta tion.
2 1. ( 1 ) Where a pt-opei-ty is acquired by a person cnt it led to tar; exemption under L' l i l l l s ~2 0(:1). t h c~xe t~~ptiobnec omes effective in thc taxatioi~y ear succeecling the >.eat- property is accltiired by tha person.
( 2 )L i1her-ea property i s n~quircdb y a body cnr+pc~~-:eitelt itled tu an cxumption under clause 2O(c), the uxcmption li-om taxation shall be for u pcriod of fivc (5) year-s from the date v f a c ~ ~ ~ ~oil'sthiet Pi I~-o~pe~rt~yo r the date this Hy-Ian comus into force, 1~11icl~e~s t~~t.;l~-b lcl latcr.
( 3) A body corporate o\r,nccl ot. coi~~rollebdy S kawahlook First Nat ion n ~ i y . upon cxpiry of an exetl~pir o p~ir t suant to clriusc 20(c) and suhsectiorl 2 1 ( 2 ) .u ppl j 10 Chief and Council I'or a li1t-tllt31. e ~ e t n pict) rl for :i period not excccdit~gf ive (5)I ;e;ll-s and the Chief and Courlcil mar gt4i1tlts uch a11 exteusion provided that, in the o p ~ u i o i ~ of the Chief and Cvuncil, such an estzrlsion would be in the bust interests o f the S k i n r ~llloohF ilst Nation.
/ I , i . ~ . c ~ , \ , ~i~n~ A~1lu~r,ttl(~>ut J'J~~tu~+[{eo.lsdte r- 22. ( I ) Subject to subscctiot~s( 2) and (3), land 311d irlterests ~ I lIn t~d71 7;111 ?w i~hschseil: ~tidt axed ill the name of the intcrcst holdcr.
( 2 ) N 'hcrc. a stritenlcnt ~'et.itiedb y affidavit i s 1.urnisht.d tn the assessor shoivin
( L + g ) that 1-1 prirccl oIkl;-lrld:t nd ~t~pt-ovetncnhtasv c been :issiyled, sold or Icascd by thc intu~*csIt- roldei-t o another person, tlla othcr pcrson's 11at11e SII:LII I~noctud on the assesslnellt 1-011. and like noticc of thc ass ts~mt?nst1 1;ill bc scr~to h i~na s 10 ~ h c interest holder. Tl-ie taxes assessccl in respect o f that land and imp~.ovcmentsI n;jv then he reco~.erede ither from the intorcst holdcr, 01- frorn the assignor, prrru11xc1-n l- tcnanl. o r t io 111 3 ~ ' L tI i~rein terest holder, assignor, purchaser- or tenant, saving I~is rccoursc against othw persons; but in casc of ti :~ s s i s~~ tneonr ts ale, if thc rogi5tct-c(l interest holdcr furnishes a statement to the asscssor i~rlderth is section showing t l ~ i l an assigrlmcrlt or other t'orn~o f transfer of land has been e\tlcuted and dulivcrud to t11c purchaser, the registered l~lteresth oldcr is not personally Ijablr tu pay taxcs 3ssessed after that tbr the I~~ til~dr ldi rnpro\ e~nents. (a) land, (hc litle of which is in the rlmle of'Her Majesty, is hcld undcr a Icasc, license. agreetr~entf or salc, accepted application for purchase, easemeilt. rig111 0 1 way, or ott~et-u,ise; (b) land is hcld i n trust fbt- the Ska~vahluokb irst Nat~nilo r the mc~?lhcrso 1'1hc S kawahlook First Nation and held or occupied by a pcrson who is not ;i ~~iein!>cCItI.' the Skawahlook First Nation: ot. (c) land is assessed utldtls section 35 of the A s ~ ~ , \ . ~ t ~ lBcy~-tIUt fI V,t he l a ~ dor iiltcrcst in land shall he assessed and the ir~tcrcsth older- ~ i s e db, u t thc assessmerlt of taxat iv l~s t ~ i liln no way affect the right of Iicr Majcst}. it1 the latld. ( 4 ) Nu ti{-ithstancii~su bsect ion ( 3) and section 2, \v,here a person is ;IJI inrel-est holder of resurvc land and helsl~eis a pcrson (a) who do~~a tei td to the Croivn in Right of Carlada for thc use and benefit of the Skawalilook First N ; l t i u~o~r the members of the Skawahlook First Natioti: (tl) n.ho sold i t to the I'rown in Kight of Canada on bclualf ol'the SkawahlooL First Nation or t h t 111~1t1bcorsf the Ska~~ah looFkil- st Niition at a value that \\.as. in the opinion or'tllt C,'J~i~l'atC~c' Ol U I ~ Csu~b~s,(a ntial1y less t l ~ i ~ ittus market i'alue; o r w l ~ odo cs not pay rent o r otl~cr~. ; iIuablec onsideratiun for the property heishe occupies to tl-ie per-son M.IIO donated or sold the property to thc C'rown i n Rigti t o t' Canada on behalf of S k w a hlook First Natiorl under clauscs (;I) and (b);
helshe shall not bu taxod 3s an iritcrcst holder under s~tbsectio(i-~3 ) 50 l o ~ qas thc Chief and Coui~ciils sutisticd hc1sIic qualifies under this section.
23. The assessed ~ ~ i l oul'c la nd and i ttiproven~entss hall be cictc.rtii i rlcd ui~der tlrr 4,s.so.st~n ut ~k lj--/[~
( I ) "l'hu Chief'and C'ouncil slid1 ruakc pt-oii siotls for the taxation of latid L ir~~prc~vcmucndte~r 1111sB hr-law including the pr-cscribing of tax rates.
( 2 )B y prescriliiilg tak ratcs undcr suhsectin~(l1 ), the Chief and C'ounuil ht1~111 be deetned to have adopted a variable tax rate systeln.
(3) 'I'hc vat.iahlc t:~u rates for each taxation ycar prcscrihsd hy the C'hiuf and Council pursuant to s u b s c c ~ ~(o2t)~ a re those tax ratcs SCI C)UL it1 Sched~~"le ::I[) "r!i ih By - la~v,s uch tax ratcs to bc appjied agai~lset ach orlc thoussr~clti 01 1at.s ($1000 ) uf acti~aIi ~aluco f propcrty in each resl-recti~~ccla. ss n s ~ C OI U I 111 Sc'llc~I~'i'Ae " : I :~c: Ry- laiv.
Tu.urrir~1R1 oll [ ~ j ~ r;V/ ~I~C'C>.Y 30. ( I 1 The Taxation Admitlistrator shall pr-cparc ;i taxation roll \ \ v i ~ ~ c h sl ll l ; ~ll . for each parcel of lard on ivhich taxes are imposed or- 10 icil ur~dert.h is By-lai~. $ 1 undst- i ~ ~ l c ~ t lblye-rl aw, that pr-ovidcs l'or col lec t io t~o f tax undcr ihc by-lait. set out thc information i r ~ h e fbnn that the Chief and Council ]may prescribe by by-laic. (2) On comp lct jun of't ho taxatinn roll the Tus,itic~riA dn-linistrator sllall r~wI i tu every ~)crsornl an~t-din i t c ) ~ io i* he for-e June 30, a taxatic~rlr io!ice in the ~ O I - I HI I I I ~ . contaiiii~lgth e inforrnatiun 11131t he Ch~eaf nd Council may prescribe by h v !;in.
I I ~
(3) The taxation notice shall be directed to the last known assessed interest holder.
(3 )T axes levied and collected under this By-law shall, except as otherwise provided be calculated, levied and accounted for by the Taxation Administrator to the Chief and Council on the assessed values entered in the assessment roll as
provided under the Assessment By-law.
( 5 ) The duties imposed on the Taxation Administrator by the Chief and Council pursuant to this By-law and utficr by-laws of the Skawahlook First Nation as to the annual taxation roll, and all provisions of this By-law on taxation rolls apply, so far as applicable, to the supplementary taxation rolls and, notwithstanding this By-law, unless a supplementary assessment roll has been incorporated into the taxation roll under subsection (6), taxes on supplementary taxation rolls are due thirty (30) days from the date that the supplenlentary taxation notice is mailed.
( 6 )W ere, before-o r aftex the-t axation roll is completed and before a taxation notice is n~ailedu nder subsection (21, a supplementary assessment roll is prepared under the Assessment By-law that results in a change in the tax payable for that taxation year, the Taxation Administrator may incorporate the supplementary assessment roll into the taxation roll to reflect the amcnded tax payable and may issue a single tax notice slowing -thea mended tax payable.
Taxation Roll Opcn to Public 31. The taxation roll shall be placed in the ofice of the Taxation Administrator or such other place as the Chief and Council may direct, and the. roll shall be open for inspection by the public during regular business hours.
Taxation Roll Proper& of rhe Skawuhlao k First Nution 32. The taxation roll is the property of the Skawahlook First Nation. Refund of Tuxes Wron@.dly Assessed 33. ( 1 ) Where, subsequent to completion, certification or deposit of a taxation roll uulder this Part, it is shown that a property recorded on the roll was not liable to
taxation for the year for which it was taxed, or has been taxed for more than the proper amount, the Taxation Administrator shall, at the direction of the Chief and Council, remit or rehnd to the person liable for the unpaid taxes the amount of taxes shown to have beer1 imposed in excess of liability.
(2 ) Where taxes imposed under this By-law are due from a person liable for the unpaid taxes to whorn an amount is to be refunded under this section, the amount may, at the discretion of the Chief and Council, be refunded in whole or in part by being applied as a credit on account of -thet axes due or accruing due.
Power to Remit OF*R educe Taxes on Grounds of Poverty 34. The Chief and Council may, at any time after the mailing of the taxation notices for that year, with or without notice, receive a petition from an interest holder of land who declares himselflherself, from extreme poverty, unable to pay the
taxes levied against hindher, and may remit or reduce the taxes due by the petitioner or reject the petition.
Collection Pending Appculs 35. Where an appeal from the decision of a Board of Review to the Federal Court is made, the giving of a notice of appeal or delay in hearing uf the appeal shall not affect the due date, the delinquency date, the interest or any liability for payment as provided by this By-law in respect of tax levied on the assessed value that is the subject of the appeal; but if the assessment is set aside or the assessed value reduced on appeal, the person liable for the unpaid taxes on completion of the action, shall be entitled to a refund of the tax or excess tax paid by himher, or any interest imposed or paid on the tax for arrears.
PART 4 RECOVERY OF TAXES
40. ( 1 ) An interest holder named in the taxation roll in any year is liable for all taxes imposed during the year and all unpaid taxes imposed in previous years.
(2) The liability for taxes is a debt recoverable with interest as provided in this By-law by action in a court of competent jurisdiction.
(3) A copv of that part of the taxation roll that refers to the taxes payable by an interest holder and a copy of that part of the assessment roll, certified by the assessor as a true copy, is evidence of the debt.
Lien fur T m s 3 1. ( 1) Taxes assessed or imposed and due for land andor improvements under this By-law, or any property subject to taxation under another by-law, form a lien and charge in favour of Skawahlook First Nation on the entire property taxed; and every lien or charge created by this subsectior~h as priority over every other I ien, charge or encumbrance on the property, from the time of registration.
(2)T he lien or charge created by this section and its priority is not lost or impaired by any neglcct, omission or error of the Chief and Cow~cilt,h e Taxation Administrator or of any other agent or officer, or by taking or failing to take proceedings to recover the taxes due, or by tender or acceptance of partial payment of the taxes or by want of registration.
Efect of Sale of Property Subject ru Lien 42. No sale or transfer of possession of any property subject to a lien or charge in favour of the Skawahlook First Nation shall affect the right of distress or sale of the property under this By-law for the recovery of the taxes.
Unpaid Taws Constifu te First Chorgt. 43. Where property is sold or assigned the amount of the tax lien for unpaid taxes constitutes a first charge on the proceeds of sale or assignment.
Norice Bejwe Tuking- Proceedings 44. (1 ) Before taking proceedings for the recoven; of taxes under this By-law, the Taxation Administrator shall give thirty (30) days notice to the person liable for payment of the unpaid taxes of their intention to enforce payment.
(2) The notice may be given by letter mailed to the address uf the person liable for payment of the unpaid taxes as last known to the Taxation Administrator, or by a general or special advertisement in a newspaper of general circulation published in the province ofB ritish Columbia.
Reco~ltyv qf T u e s by Action in Cour-1 45. Taxes, which are due, may be recovered by action in any court of competent jurisdiction as a debt due to Skawahlook First Nation, and the court may order costs accordingly.
Distress: Seizure oj'G oody 46. (1) With the authorization of the Chief and Council, if the taxes or any portion thereof remain unpaid after the thuty (30) day period provided by section 44, proceedings by way ofd istress, as set out herein, may be taken by the Band.
(2) The Band shall serve a Notice of Distress on the tax debtor and provide a copy of i t to the C.P. holder, where applicable, in the form set out in Schedule *'B".
(3) If the taxes, or any portion thereof, remain outstanding following the time provided by the Notice of Distress, then the Band shall effect a seizure by distress of such property, and post a notice of the property which is seized pursuant to this section on the land. The seized property-shall then be in the possession of the Band, as represented by the Taxation Administrator.
(4) So long as the taxes, or any portion thereof, remain outstanding, no goods seized pursuant to subsection ( 3 ) which are located on reserve shall be removed therefrom, and any such removal shall be considered a trespass. Without restricting the generality oft he foregoing, no such pruperty shall be seized by a bailiff, sheriff, assignee or liquidator or trustee, or authorized trustee in bankruptcy. except under the authorjt y of the Chief and Council.
Distress: Sale of Goo& Scizcd bj' Di.rtre,rs 47. (1) If the Band seizes by distress the tax debtor's goods pursuant to subsection 46(3), and the tax debtor does not commence legal proceedings in a court of c.ornpetentj urisdiction within sixty (60)d ays after the date of seizure challenging
such, the property may be sold in accordance with this Part and the tax debtor i s estopped from denying the validity of the seizure and sale of such property.
( 2 )U pon the expiration of sixty (60) days after seizure by distress pursuant to subsection 46(3), if the outstanding taxes have not been paid in full, the goods seized will be deemed to have been abandoned by the tax debtor and may be sold by public auction, the proceeds of which will be used for payment of taxes.
(3) A Notice of Sale of Goods Seized by Distress in the form set out in Schedule "C" to this By-law shall be published in at least one newspaper of general local circulation for seven (7) days prior to the sale, and shall be posted on the tax debtor's premises located on reserve.
(4) The sale of goods seized by distress shall be conducted at the time and place advertised pursuant to subsection (3), unless it is necessary to adjourn such sale, in which case an additional notice shall be published in the manner provided in subsection (3)-
( 5 ) Any surplus resulting from the sale conducted pursuant to subsection (3), after deducting all liabilities of the tax debtor, including all costs and charges arising from the sale, shall be paid to the owner of the property seized. In the event that the Taxation Administrator is uncertain as to the person entitled to such surplus, the Taxation Administrator shall pay such money into court by way of interpleader action.
(6) Any goods of any tax debtor that would be exempt from seizurc under a writ of execution issued by a superior court of the province in which the seizure is made are exempt from seizure under this section.
48. (1 ) With the authorization of the Chief and Council, if the taxes or any part thereof remain unpaid after the expiration of the thirty (30) day period provided in section 46, proceedings by way of sale of improvements or proprietary interests may-b e taken by the Band. The Band shall serve the tax debtor and C.P. holder, where applicable, a Notice of Sale of Improvements and Disposition uf Interests on Reserve, in the form set out in Schedule "D" to this By-law.
(2) On June 30 following the year in which the taxes are imposed, and upon the failure of the tax debtor to pay the outstanding taxes or to commence legal
proceedings in a court of cornpeten t jurisdiction challenging the sale or disposition, the Band through its Taxation Acin~inistrators hall s e l the improvements or dispose of the interest of the tax debtor in the reserve by public auction, or pursuant to subsection (3) by public tender.
(3) The Chief and Council shall prescribe the method of public tender, including the conditions of sale, method of publication or circulation, and conditions attached to the acceptance of any offer.
(3) A Notice of Sale of Improvements and Disposition of Interest in the Resewe in the form sei out in Schedule "D" to this By-law sball be published in at least one ( 1) newspaper of general local circulation for seven (7) days prior to the sale, and shall be pasted un the tax debtor's premises located un reserve.
(5) The saIe of the improvements and disposition of interest in the reserve shall be conducted at the lime and place advertised pursuant to subsection (3), unless it is necessary to adjourn such disposition. If an adjournment is necessary an additional notice shal I be published in the same manner provided by wbsec-tiun (3).
(6 )T he Taxation Administrator, upon receiving the prior approval of the Chief and Council, may at any sale and disposition conducted pursuant to subsection (2) or (4), set an upset price equal to the outstanding taxes with respect to that property, and-thatu pset price shall be the lowest price for which the improvements may be sold and the interest in the reserve disp~7sed.
(7) Where the Taxation Administrator sets an upset price pursuant to subsection (6), and there is no bid at the sale and di-spositionc onducted pursuant to subsection (2) or (4) that is equal to or greater than the upset price, the Band shall be deemed to be the purchaser and shall acquire the in teres-t in the land free and clear of all encumbrances or charges.
(8) At any time within six (6) months after the sale and disposition held pursuant to subsection (2)o r (41, the tax debtor may redeem hisher improvements and interest in the reserve by paying to the Band the full amount of all taxes for which the improvements were sold -andI he interest disposed, together with all taxes which have subsequently fallen due.
(9) If upon the expiration of the redemption period provided by subsection (81, any amount of the taxes remains outstanding, the.sale.of the improvements or disposition of the interests shall be considered final and with Ministerial consent, the
purchaser shall obtain title to the irnprove~nentsa nd to thc tax debtor's interest in the Reserve. The Taxation Administrator shall certify the sale in the form provided in Schedule "D 1'' to this By-law. A certificate issued under this section shall be registered in the Surrendered and Daignated Lands RegisteT or the-Reserve Land Registry and shall be served on the tax debtor.
(10) Upon the filing of the certificate provided by subsection (9), the purchaser shall be, substituted for the tax debtor as the holder of the interest in the Resenre, and in add t ~ o nto any other obligations, shall be liable for all fukue tmes assessed against -that interest.
( 1 I ) Upon the filing of the certificate provided by subsection (91, any surplus resulting .from the sale-and disposition conducted pursuant to subsection (2) or (4), after deducting all outstanding taxes of the tax debtor, including all costs and charges arising tkom the sale and disposition, shall be paid or retarned to the tax debtor. In the event that the Taxation Administrator is uncertain as to the person entitled to such surplus, the Taxation Administrator shall pay such money into court by way of interpleader action.
(1 2) Upon the filing of-thec ertificate provided-by subsection (9), any remaining debt of the tax debtor with respect to that property, including all costs and charges arising from the sale and disposition, shall be extinmished.
(13) If, pursuant to subsections (7) and (8) the Rand has become the owner o f the improvements and interest in the reserve, the Taxation Administrator may sell such within ninety (90) days for not less that the upset price pursuant to subsection (6).
Cancell~io~nt clf Proprietav Interest Held by Tarpaver 49. ( 1 ) With the authorization of the Chief and Council, if the taxes or any part thereof remain unpaid, after the thu-ty (30) day period psovided by section 46 has expired, proceedings by way of cancel lation of proprietary interest, as set out herein, may be taken by the Band. The Band shaH serve a Notice ofCancellation uf the tax debtor's interest in the Reserve in the form set out in Schedule "E" to this By-law.
( 2 )T he Band shall mail a copy of the notice referred to in subsection ( 1 ) to every place where the interest is registered and to the C.P. holder, where applicable.
, . - (3) Where taxes with interest are not paid before June 30 of the year
following the taxation year in which they were imposed, the lease, license or permit to occupy the property, which is the subject of the unpaid taxes may be cancelled. The Taxation Administrator shall certify the cancellation in the form provided in Schedule "F" to this-B y-Iaw. A um2ificatr: issued under his sm;tim shall be registered in the Surrendered and Designated Lands Register and the Reserve Land Register.
(4) Upon cancellation of the tax debtor's interest and with the consent of the Minister, the Band shall acquire the interest in the land free and clear of all encumbrances or charges.
Forfeiture nf Propertv 50. ( 1 ) Notwithstanding any other action for the recovery of taxes set out in this By-law, if any taxes rewin unpaid twenty-four (24) months after the mailing of the notice as set out in section 44 to this By-law, the tax debtor's interest in the reserve in respect of which the taxa-r emain unpaid shall, subject to subsectiuns (2 ) . (3), (4) and ( 5 )h erein, be absolutely forfeited.
( 2 )T he tax debtor's interest in the reserve shall not be forfeited under subsection ( I ) until the Band serves a Notice of Forfeiture pursuant to subsection (4) and in the form set out in Schedule "G" to this By-law, on the debtor and on anyone else who may be in tawfuI -pussession of the lands and the date on which the tax debtor's interest in the reserve forfeits shall be the fortieth day after the date on which the notice was served.
(3) Prior to serving the Notice of Forfeiture pursuant to subsection (41, the Taxation Administrator shall obtain authorization from the Chief and Council to proceed by forfeiture.
(4) The Notice of Forfeiture shall state (a) that the interest held by the tax debtor in the reserve is subject to forfeiture under-this section;
(bj the amount of-a11t axn; cmsts i-md fees that are due and payable to the date of the not ice;
(c) the date on which the interest in the reserve held by the tax debtor -will furkit;
(d) the right to prevent forfeiture by payment under this section; and (e) that on forfeiture under this section, the interest held by the tax debtor in the reserve will be. forfeited clear of all charges. except those rights of way, easements or other such third party interests which otherwise attach to the land or intwest -in la -d .
(5) The Notice of Forfeiture shall be given by mail or by delivering it to the person entitled to it at that person's last known address or to the address of that person which is specified in the records of the Band.
( 6 )W here any taxes remain unpaid on December 3 1 of the second year after the.calendar.yearin which they wereimposed, the payment of those taxes does not prevent forfeiture unless the payment
(a) includes all taxes then due and payable; and (b) is made before forfeiture occurs under this section. (7) With the consent of the Minister, the Taxation Administrator shall certify, in the-form set out in Schedule "H? to this By-law that the interest-in the reserve held by the tax debtor has been forfeited and the Register shall record the document-m-cdlingt he tax-d ebtor's- interest in the Reserve in the Register of Surrendered and Designated Lands and the Reserve Land Registry.
(8) Upon forfeiture of the tax debtor's interest the Band shall acquire the interest in the land fiee and clear ofa ll encumbrances or charges.
A bsconding Taxpayer 51. ( 1 ) Where the Taxation Administrator has reasonable grounds to believe that the taxpayer in tends to remove hisker goods from the reserve, or intends to dismantle or remove hisher improvements on rescrve, or take any other actions which may preclude or impede the coliection of the outstanding bxw-owing pursuant to this By-law, the Taxation Administrator shall apply to the Chief and Council for authorization to immediately commence any of the collection proceedings set out in this By-law and abridge or dispense with the time pe~iods
required therein.
(2) In the alternative to subsection (I), or upon the request of the Chief and Council, the Taxation Administrator may initiate proceedings in a court of competent jurisdiction, notwithstanding the fact that the time for payment of taxes has not yet expired.
(3)With the authorization of the Chief and Council, if the taxes or any part thereof remain unpaid,. after the thirty (3Q ) day period provided by section 44 has expired, any services provided by the Band or pursuant to any contract with the Band; to the tax debtor or-tot he lands or interests -locatedo n. the reserve which have been assessed pursuant to this By-law may be discontinued. A Notice of Discontinuance of Services in the form of Schedule "I" to this By-law shall be delivered upon the tax debtor and to the C.P..h older where appropriate, thirty (30) days prior to such discontinuance, and shall include the date, time and place within thatthirty (30) days, upm which the tax debtor or the C.P. holder can appear More the Chief and Council to show cause as to why the services should not be discontinued. Following the appearance before Chief and Council, the Chief and Council shall determine wherther or not it will disc-ontinue such services, and if so advise the person providing such services, to discontinue such services.
Removal of Stmc f ures and Impr-ovements 52. ( 1 ) As long as my taxes are in amears with respect to any land, no structures or any other.i mprovements over, on, or in the .land shall be removed without the consent of the Chief and Council.
( 2 )N o persons shall acquire any property or right in a structure or other improvement removed in contravention of this section.
53. For the purposes of this Part, "taxestts hall mean, include and be considered .to include
(a) interest chargeable under this By-law; (b) costs incurred in collection proceedings; (c) taxes imposed during the year in which collection proceedings are commenced and in subse-quenty e-ass while.t hey proce-ed;a nd
Id) taxes imposed and unpaid for years prior to the year in which collection proceedings are commenced.
Powers for Recovery of TCLY~S 54. The powers conferred by this Part for recovery of taxes by court proceedings, disbess, cancellation of tenure and forfeiture nlay be exercised separately, concurrently or cumulatively.
Apportionment of ' Tares 55. (1) On satisfactory evidence being produced to the assessor that a parcel of land tor which taxes iire due has been subdivided by plan of subdivision, or part of another parcel of land on which taxes are due has been sold or assigned and ducumcn~atione xecuted and delivered to the purchaser or assignor, the assasor may, by certificate signed by h i d e r , deposit with the Taxation Administrator on behalf of the Skawahlook First Nation, an apportionment of the assessed values as approved by the Board of Review for the land and improvements, betureen
(a) the separate parts of the subdivided parcel shown on the plan; or (b) the part of the other parcel sold and conveyed and the remainder of the parcel,
( 2 )T he Chief and Council may apportion the taxes to the separate parcels, receive payment of the taxes so apportioned for part of the subdivided parcel or for the part of the other parcel-sold and conveyed, and-leavet he remainder of the subdivided parcel or other parcel chargeable with the remainder of the taxes due.
Statcmr~ltof Taxes Paid or in A rrears 56. (1 ) The Taxation Administrator shall give on demand, to a person making application, a written s taternent of the taxes, penalty and interest out-tanding or a statement that no taxes are outstanding, as the case may be, at that date and shall charge the persun fifty dollars ($50) for a search and witten statement for each tax roll folio searched.
(2) The Taxation Administrator shall not charge a person for a search of any tax roll folio in which the person j s named as interest holder on the folio.
Power to Prohibit Timber Cutting on Tmr Delinquent Land 57. (1) Where taxes on land with timber in commercial quantities on it, from which the timber is being cut or removed, have become delinquent, the Chief and Council may make an order in writing, one copy of which shall be served on the person liable for the unpaid taxes or on the person by-whomt he timber is being cut or removed, and another copy of which shall be posted in a conspicuous position on the land until the delinquent taxes have been paid in full.
(2) Where an order has been made under this section, a person who, while the delinquent taxes. or a part of them remain unpaid,. cuts or removes.t imber from the land for which the order is made fails to comply with this By-law.
PART 5 ADMNISTRATION OF BY-LAW Creation of Colkcti on Districts 60. For the purposes of this By-law, the Chief and Council may divide the reserves and assessment area.i nto collection districts, define their boundaries, group or subdivide them for their better administration, a1 ter their boundaries and create new districts.
Staff A ppoiniments 61. The Chief and Council may appoint a Taxation Administrator, and appoint such staff-asa re considered necessary for the proper.administration of this By-law.
Du@ of Taxatio~A~d ministrator 62. Appointed by the Chief and Council pursuant to this By-law, the Taxation Administrator, under the direction of the. Chief and Council, shall be charged with the administration and enforcement of this By-law .
Rules and Directions 63. The Taxation Administrator shall obey the rules, orders, and directions of the Skawahlook First Nation which are issued by the Chief and-Councilp ursuant to this By-law or any other by-law of the Skawahlook First Nation for the purposes of this or my other By-law of the Skawahlook First Nation.
CanueIZation c?f Unculleuri b le Taxes 64. Tf taxes become delinquent and there is no p r o p e q on which they may be. levied, or there are no goods and chattels which can be distrained for them, or in default of sufficient distress, the 'Taxation Administrator shall forward to the Chief and Cwnrrll a statement giving a detailed list of al I taxes on the bvvks which the Taxation Administrator considers uncollectible. showing the efforts that have been made to recover the taxes, and that there are no property or effects,.&& the property or effecls are insufficient far the recovery of the taxes or that the person assessed has left the country, and the Taxation Administrator. if instructed by the Chief-and Council, shall cause the taxes to be cancelled on the books.
Rules and Llirections 65. The Chief and Council may, by band council resolution, establish such administrative procedures, subject to the provisions of this By-law and the Indiun Acf, as may be required to effectively carry out the provisions of this By -law and other by-laws of the Skawahlook First Nation.
Procedural Iwegulariiie,~ 66. Provided that there has been substantial compliance with the provj sions of this By-law by the person or persons concerned, a procedural irregularity. technical failure to carry out a provision of this By-law, or an insubstantial failure to cumply -with a requirement,o-tfh is By-law; by the Chief and Cow-cil,b y the Taxation Administrator, by any other person appointed to carry out this By-law. or by a person required to pay taxes under this By-law, shall not, of itself: provide.s ufficient grounds to invalidate any matter or thing required to be made, performed or done by the Chief and Council, by the Taxation Administrator. by any other person appointed to carry out this By-law, -or- by a person required iu pay i-axes under this By-law.
Tax Proceeds 67. (1) On or before June 15 in each year, the Chief and Council shall certify a copy of the by-law of the Skawahlook First Nation imposing the taxes.,
(2) On receipt of a copy of the by-Iaw, the Taxation Administrator shall have the taxes levied placed on the tax roll.
(3) The taxes levied and collected shall be paid to the Skawahlook First Nation.
(4) The Skawahlook First Nation shall be entitled to receive funds by way of payments-in-lieu of taxes from the Government of.Canada or from a corporation included in Schedule I11 or IV of the Payment In Lieu of Taxes Act, R.S.C. 1985.
( 5 ) N otwithstanding the Skawahlook Firs1 Nation Property Tax Expenditure By- lws , the following expetlditures of funds raised under this By-law are hereby authorized:
( i ) refunds of overpayment and interest, (ii) all expenses of preparation and administration of this B y-law, (iii) the remuneration of the Taxation Administrator, (iv) ail expenses of enforcement of this By-law, including 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 rehnd of taxes due under this By-law .
PART 6 GENERAL 80. Any section of this By-law or Schedule to this By-law may be amended by a by-law adopted by the Chief and Council and sent to the Minister-in accordance with the appropriate section or sections of the Indian Act as amended from time to time.
81. Where a provision in this By-law or Schedule to this By-law is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they may from time to time arise without reference to the present tense, future tense or the past tense.
82. This By-law, including the Schedules to this By-law, shall be construed as being remedial, and shall be-given such fair, large. and liberal construction and interpretation as best ensures the attainment of its objects.
83. Where any notice, notification, demand, statement or direction is required or permitted to be delivered or p e n u nder this By-law, such notice, notitication, demand, statement or direction shall be sufficient if mailed by registered mail, postage prepaid, or delivaed personally to:
Skawahlook First Nation 58602 Lougheed Highway Agassiz, British Columbia VOM 1A2
Attention: Chief and Council 84. A finding by a court of competent jurisdiction that a section or provision of this By-law is void or invalid shall not affect or bear upon. the validity or invalidity of any other section or part of this By-law or this By-law as a whole.
85. The rate of interest under subsection 1 O(3) of this By-law shall be during each quarterly period beginning on January 1, April 1 , July 1, and October 1 in every year, three percent (3%) above the prime lending rate of the principal banker to the Skawxhlook-FirstN ation un the 15th day of the month ~irmmediatelyp receding that
period.
85.1 The rate o f interest under subsection 1 1 ( I ) of this By-law shall be during each quarterly period heginning on January 1 , April 1 , July 1, and October 1 in every year, three percent (3?~6b) elow the prime lending rate of the principal banker to the Sktlwhlook First Natiun on the 1 5th day of the munth immediately preceding that period.
Nomenclature 86. When in this By-law the singular is used, the singular shall also imply the plural and the plural shall imp1y the singular and the masculine shall imply the fenlitline and the feminine shall imply the masculine. When the conjunctive is used, the conjunctive shall imply the disjunctive and-t he disjunctive shall imply the conjunctive.
Cl~ncellationof tuxes 87. Where, pursuant to sections 49 and 50 of this By-law, property has been forfeited to, and vested in, the Skawahlook First Nation, the Chief-and Council s lull direct the Taxation Administrator to cancel all taxes, penalties and interest due and carried on the trlxation roll in respect of property.
88. Ths By-law shall corne into force and effect upon approvaI by the Minister,
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. OtherlBusiness 7. Managed Forest Land 8. Recreational PropertyINon-Profit Organization 9. Faml
SCHEDULE "B" (subsection 46(2)) NOTICE OF DISTRESS
TO: ADDRESS: RE: (dcscription of property)
TAKE NOTICE THAT failure to pay the outstanding tax debt due and owing with respect to the above-noted property, being $ ,. on or before the expiration. of seven (7) days after the date of this Notice will result in the Taxation
Administrator, pursuant to subsection 46(3) of thu Skmsrzhluok First Nurion Taxation By-luw, seizing by distress the property described as foilows:
(a general description of the property which has been assessed) AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt upon-the expiration of the seven (7) days set.o ut above, .wi I1 result in a copy of this
Notice being posted at the locations on reserve where the property is located and will result in the seizure of such property, at your cost; such cost being added to the anlourit of the taxes outstanding, until the tax debt is paid.
AND FURTHER TAKE NOTICE THAT pursuant to subsection 47(1) of the Skawuhluok Firsr Nulion Tuxuton By-la w,y ou m u t commence legal proceedings in a court of competent jurisdiction to challenge such seizure within sixty (60) days from the &ate of such seizure, or you will be estopped €rum denying the validity of both the seizure and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of sixty (60) days 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 reserve, and wj 11 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 Administrator
SCHEDULE "C" (subsection 46r3)) A NOTICE OF SALE OF GOODS SEIZED BY DISTRESS
TAKE NOTICE THAT a sale by public auction for outstanding taxes owed to the Skawahlook First Nation will occur on (location) on the - At the above-noted sale. the following goods, seized by distress pursuant to sections 47 and 48 of the Skcrrvahlook First Nation Tuxaiion By-law, will be sold, with the proceeds of such sale being used to pay the outstanding tax debt:
(general description of the goods)
DATED AT this day of
,20- at o'clock at Reserve.
,20 Taxation Admini strator
SCHEDULE "D" (subsection 48( 1)) NOTICE OF SALE OF IMPROVEMENTS AND DISPOSITION OF WEREST IN TI IE RESERVE TO: ADDRESS: RE; (dcucription of property)
- (intrrcst on reserve) (description of irnprovemenrs) 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 Skawahlook First Nation holding a sale by public aut-tim (or tender) oft he improvements located on the above-menti uned property and a disposition by pub1 ic auction (or tender) of the above-noted interest in the Reserve shall be pub1 ished in the Newspaper for seven (7) days prior to such sale and disposition, and shall be posted on the above-noted property located on the Reserve.
TAKE NOTICE THAT on or before the expiratiotl of six (6) months after the above-mentioned sale and disposition, you may redeem your improvements and interest in the Reserve by paying to the Taxation Administrator the full anlount of all taxes for which d ~ iem provements were sold and the interest disposed, together 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) months any amount of the taxes remain outstanding, the sale of the in~provementsa nd disposition of the interest will be declared final, and the purchaser shall obtain both your title in the improvements sold and your interest in the Reserve. .. . /2
AND TAKE NOTICE THAT upon the sale and disposition being declared final, 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 Ihe purchaser.
DATED AT this
day of , ZO- . Taxation Administrator
SCHEDULE "D I " (subsection 4 8(9j ) CERTIFICATION OF SALE AND DISPOSITION OF INTEREST ON RESERVE
RE: (description of interest on rescrvc) - (description of improvements) I ,- , Taxation Administrator of Skawahlook First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt on the above-mentioned interest on Reserve, that interest has been disposed of by public auction (or tender) and the above-mentioned improven~entsh ave been sold by pabl ic auction or tender pursuant to the Skawahlook Firsl hrafi on Taxation By-law. The following person shall, pursuant to subsection 481 10) of that By-law, be substituted for the Tax Deb tor as the holderlowner of the above-noted interest in the Reserve, including the
improvements:
(name and address of purchaser at sale)
. . DATED AT th is
day of ,20-* Taxation Admini strator
SCHEDULE "E" (subsection 49f 1) ) NOTICE OF CANCELLATION OF INTEREST IN THE RESERVE
ADDRESS: RE: (descnplion of property)
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) months from the date of this Notice, in the cancellation of your interest in such property on the Reserve, pursuant to subsectiorl49(1) of the Skawah/ook First Natio~aT axation 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 will be required to inunediately vacate the Reserve, and any rights or interests which you acquired through such (lease, license, permit or agreement) will cease to exist.
DATED AT this
day of ,20-. Taxation Administrator
SCHEDULE "F" (subsection 49(3)) CERTIFICATION OF CANCELLATION OF INTEREST IN THE RESERVE RE: (dcscnption of property)
(interest on reserve) 1, , Taxation Administrator for the Skawahlook First Nation, hereby certify that the above-mentioned interest on the
Reserve has been cancelled or terminated pursuant to subsection 49(3) of the SkawaJ~loukF irst Nation Taation &-law as a result of the failure uf (Tax Debtor)
to pay the outstanding tax debt which was due ar~dp ayable.
DATED AT this
day of ,20_-- Taxation Administrator
SCHEDULE "G" (subsections 50(2j and (4)) NOTICE OF FORFEITURE
TO: ADDRESS: RE: (description o f property)
(interest in the reserve) TAKE NOTICE THAT taxes imposed by the Skawahlook Firsr Nation Taxation Bv- IUW for the above-noted property in the year(s) , have been outstanding for two (2) years and pursuant to subsections 50(2)a nd (41, the above-
noted interest on the Reserve is now ,subject to forfeiture.
The amount of all taxes, which are due and payable to the date of this Notice is as foUows:
(itemized statement of all taxes, including interest, penalties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding taxes are paid in fulI on or before the fortieth day after the b i te of this Xoticz, the itltcrcst you hold in this property will be absolutely and uncu~~djtionallfyo rfeited to the Skawahlook First Nation. Upon such fohiture, your interest in the Reserve will vest in the Band clear of all charges except those rights of way, casements or other such third party interests which attach to that Reserve land.
AND FURTHER TAKE NOTICE THAT where any taxes remain unpaid on December 1 of the second year after the calendar year in which they were imposed, the payment of those taxes does not prevent forfeiture unless the payment
(i) includes all taxes then due and payable; and ( i i ) is made before forfeiture occurs under this section.
DATED AT this
day of 7 20- . Taxation Administrator
SCHEDULE "H" (subsection 50(7)) CERTIFICATION OF FORFEITURE
RE: (description of property)
(interest on reserve) 1 , , Taxation Administrator for the Skawahlook 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 Skawahlook First Nation pursuant to subsections 50(7) and (8) o f the Skari!uhlookF it-sr Nurion Tawtion Bj+-law.
DATED AT this
day of ,20-* Taxat ion Administrator
SCIJEDULE "1" (subsection 5 l(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 thrty (3 0) days after the date of this Notice, or you have appeared before the Chief and Council of the Skawahlook 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 Skawahlook First Nation scheduled for ,20 at o'clock, at (place), (within the 30 days set out above) and show cause as to why the services should not be discontinued.
DATED AT this
day of ,20- Taxation Administrator
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Skawahlook First Nation held at the Skawahlook First Nation Administration Office, 58602 Lougheed Highway, Agassiz, British Columbia,
this day of ,2004. A quorum consists of-two ( 2 ) Councillors.