Fvl~n~strdre: s Affaires ~nd~erlncast , P,~lir~istocf r Irldian Affairs drlil dl I I\lc+rdc ar>ai_llone t ir~:~r!ocuteufer derai . - Nnrthcrn Developi-ner,ta nd Federal Interloc~!tor ;-~~~lpdrezs M(?tl.; et des Inci~ens n o^) 111scr1ts : . ior hl'e tls a r ~ uN o :~ -S t~ tI ~n6l!s:1r 1:; I, the Minister of Indtan Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the lndiarl Act, the following by-taw made by the Seabird Island I:idian Band, in the Prov~nceo f British Columbia. at a meeting held on the 16th day of December 2004.
Seabird Island Indian Band Property Taxation By-law
, d Dated at Ottawa, Ontario this dl day of
SEAEIRD ISLAND IhDJAN 13:IIVD TAXATIOK BY-LAW (2003)
7vl'HEREAS the Scabird lsland Indian Band dec~nsit ad\ isable and it1 tho best inturcsts of'ihe i~lzrliberso t'the Sc~tbjrdI slarld lndiar! Band tn cst3blj~11,b y bqr-lau. a syqtem on tl:2 reserve lands of the Senhil-d lslatld Indian Band for r h t fair- a n ~ l ccluitablo taxation fhr loc;j! puIposes or land, 01- intcl-csrs in land, includilis sights t ~ ' occupv, possess or. use Iatld in the sesul'i'e;
NOW l3tI IT IIFRLI3Y RESOL,VEij that thc Seabird Island I n d i ; ~ nB and -1'axation Rg*--l,awa pproved on Septcn~her2 0, 200 1 and 311 amendn~enlsth cr-eto are I~erebyr epealed and that thc following by-law be and is l-icsebv cnactcd for the pwpose of taxation for the local purposes c>l'land, or intel-csts in land, inclucting right5 to occupy, possess or usc land in the rcserve put-suanl to thc pt'os'isions ol'thc 1 1 l r J i ' ( l / l ArC, II.S.C., a t ~ din l~ai-ticulalp-u tsuant to the p~ 'o \ . i s i~o~f issil hsec'tiol~S 3( 1 ) o f t l ~ c
I t~~i iAnr~tl. K.S.C.
1 . C;encr.al Taxation Provisioi~.s. ........................................................................ 2 - 13 2 . 'faxation of Land and Ii~tcresisi n Land ....................................................... 3 3 - 20 3. Taxation Rolls .............................................................................................. - 3 0 - 3.9 4. Recovery ol'Taxcs ....................................................................................... 40 - 59 . . . 5 . h d r n i n ? ~ t r a l i noif~ B y-laiv ............................................................................ 60 - 79 6 . C; ,~~cr.a..l.. .................................................................................................... SO - 88 NOTE Thcrc are no sections 25-29, 36-39, 5s-SO, or 68-79 at present
SHORT TITLE This By-law may he cited as the P~.opc>rtyT uxntio,r Bj!-lul!p
L * ~ ~ s ~ c s s Lm~ccaIn:s ~11 ' \'; aluation of'p roperty for. tasiltjon plll+poses: ' La~ , csq~~t ~he>nr- l;ii\.'' rncails the ..lssr:c.o?~el~Br, b-lc/~ip. assed b\) the Chief and Coil nci l of thc Band and approvcd by the Minister as thc Sitl71e may bc a111:nded fimm ti111i: to t i n x ;
"assessmcnt roll" includes rl supplemet~tan;,i sse?srncnt rclll and includes i ~ ~ ~ y t l l i n s ~.ecordeda s an addendurn to the assessmcnt roll under the /Is.scssl~loB~yt- icrli,;
L L L ~ S S ~ S S ~mIe"a"n s an assessor appointed under the A s s ~ ~ s s l ~@~~~. - l~crt \l~r. ; "Band" incans the Seabird Islancl Indian Band; .'b311d C O ~ I I ~ C ' IrIe solution" Incans a motion, a s rccordcd in the rninutcs of the mcctins. pn<:'ed and approvcd at a duly convened meeting of the Chief and Ccj~~ncpiul rsuant to 111~c onsent of a ~najclt'ityo f thc Co~incillocso f ' thc Band presct~t;- .It hat meeting; "Band larld" rneans Band land as cictlltled irl t l ~ cA sscssrilcr~tB jyZ:lllm;
"C.P." Incalls ~1 Certificate of Possession as defir~cdu nder subsections 20( 1 ) allti 2 0 ( 2 ) of thc I ~ ~ ~ . i iA( rcl fj ; and fur the purposes of this By-law trniJr.i ncludes a NO~IoCfL ' Liititlerne~a~nt d a CCI-tificateo f Occupation as defined under c;~ll~sectiu2ns0 (4) and 2Ci(5) ot' the Iilriir~r~,- l c . ~or . any other pet-mils, agrusments of licenses issued lion1 t i~ i lc ' to t i m e bj, band council resolution authorizing the use of band land by a Band r~lernber;
''ir~iprovetnc~~tius"e alls j r i~j>rov~nienatss defincd in thc .4sscv.1~11irBt~1t. -ll/'rv,; "i,ldinlr ,-l .I" nleans t l ic l izdicl t i Arf , R.S.C. 1985, c.1-5 and any nrl;cr~dnlcntst heretu: L . ' in ~CI-estm" eans intcrcst as dc fined in the Asst~ss~~lcB~j ih -rl ti l ~ l ~ ; "i~\tereslh older." 111erlns an intcrest holder ;IS detj t~ctjln the Assrss~rli~B~,l1t 7-Ji l l-; <I "infe~.zsti n ln!rcl" rnealls an intcrcst in land as c1cfinr.d in the . ~ . Y . s P . Y s J ~B~ L~~. -/l~c~r;~ r "land" n1cans lilt~da s clciined i l l thc .4.s.vr,~s))lcHr11t - l [ r l t . ; "Land Title Ofiice" nlcnlls the Land Title Of-fice us defit1t.d in ttlc Asst,.cst?lo/f8 \#-li!i\*; "legal description" means a description sufficient to dcscribe a propel-ty f b r the pi~rposco f its ~~rgistratioi n a Land Title Clfficc (11-t hc Resel-vc Land Regis1t.r;
"Minister" mc;jns tl lc Minister of' i nd ian Afhi 1,s and Northern De\;clopn~t.nt; "nl~i~~iciptyii"l i tncatls, i n accot-d311ccb vith 111~C: O I I ~ C Xt,: either Ariy area i~~cu~-por;l:ISt ed rl city, district, township, tow^^ 01'v illagc, undc.1- any Act of the Pro] [!Ice of British Columbia, or t he coi-l~orationin to ii hicll thr residents ol'the 31-ea have bcetl incor'porated as a n~uniciprllityo r- regional district p~rrsuanto t h e proi.isions of the Lnrcri C;r.)ve/.rl~~l.e4tc~fr [ R.S.H.C. 19961 c. 323;
"<~i.cupit=~rn-"c atls a11 occupiet as defi~:ed in the ~ l ~ ~ s c ~ . s , sBr ~ .l-rlti1~1i: \ "l3arcel" me:ins a parcel as defincd in thi: Asses.s.?r~tf.i~j~--tl il~t'; "pcrscin" mems pel-son as defi~zcdi n thc Assc.ssrllr,~rB ~--lcrlrf; "Trlxatio II Admi ~~istratorm"e ans the 'Taxation Adrni nistl-at or- ~ippcni~l~bc) d1 1 1C~' tlief' ;!ild C'o~i~icuiln der this By-lam*;
"rcsesvc" ])leans Scahird 1sla1lcI Indian Reserve as dc fined in su b s e i~i o n 2( 1 of lIlr Tj~dilltr.4 cr and any land held as a spccial Kcserve fbr- the use and bcneflrt of thc Seabird Island Indian Band pursuant to section 36 of the Xudiatl Arr.
PART I GENERAL TAXATION PICOVISIUNS
2. ( 1 ) As prcl\,ided in this Hy-law, 311d for raising t'ei*cnuef or Iocal purpows, (a) land and jrltcrcsts in land ittld impro~ciilentsto land and i i - t~prcor~i~ et~ts to interrst5 in land are subjcct to taxation:
(b) subject to any exemption contained in this Hy-la~ir,c vc1.y inttl-cst holcicr of'land shall be assesscd and taxed otl his/hur interest 112 s~1c11l and: ;111ci
(c) where two 01- Inore pcrsons arc interest holders i n r-cspect of t h u S ~ I H C parcel of'larid, those persuns are jointly and severally liable to the extont of their rcspeclive interests in such Inncl: for thc taxes l c ic~d r~ndelt-h is B1.-la\\..
(2) -4 perso11 assessed m a y appeal as provided 111 the : I . s s ~ ~ . s s t i lB~~~.~-l~arr i* (3) Taxes levied undcr this B~ . - lunre~la te to rke calendar >.ear in n.hicl-;t he I C I is first madc and 31-cb ased or1 the assessed va1~1c.os i'land :I, pro\.idcd undct the ds.s.ess)~~r tB' ty~- la
3. ( 1) A p e ~ ' ww[ h~o has custodjr ~n0f1 - C O I I I I * ~0~~ ~2i1tlf-' or111t1fi~7o1r1. TCCOI-i1tisn de1- this By-law ~11;~11n ot disclose tllc- infbrr~liltiono r records to ;my other pcrsoll except
('1) ~ I Ith e course of administering or cnf'orci~ltgh i s or ano1hl.1.t axatio~~ By- law;
( b ) in cuu~-pt r owcdit~gsre lating to this 01- anothcr taxation B\.-law; (c) ~ ~ n dac11 ra greenzcrlt that ( i j is between thc Band and anothcl- bald within t l x t~ica~linog t' "Band" ;IS used in the Itrr-linlr Act 01-a nother go~:ernn~ent,
( i i i ) pro~ridusl 'or the disclos~~oref information and rccords ant1 C S C ~ ~ ~ ~ofI ~ S C sin1 i 13r inforn~aito n and records ivith th;lt othcr b a r ~ do r :~ric~lhegro- i.c.1-nt ~ ~ e noti.;
([],I for the purpose of thc co~npilatiooi~f' statistical inforni;ition by tlls U a r ~ d or the C;over~lrncnto f Canada.
( 2 ) S ~ibscction( I ) d w s not apply in respect ot'a taxation 1.011.
4. Every pcrson shall keep books of account and records that are a d e q ~ ~ ; ~ t c for the purposes o f this Hy-lrl~va nd confbrn~to gc~lccallyn cccpted ptincil;ltes of ;~ccoirnting.
5. A pcrson who fails to cornply u,itll this By-law is in violation t ~tfh is 13y-law when he/she
(a) refi~scso r fails to makc ;I required rct11r.n; (b) in nlakir~grl return, or otherii*ise,w ithholds informatio~n~uc cssal-y to :~scet.t;iittlh e tr~ieta si~blea mount of a proper-t>.,o r other basis nf'asscssmeilt;
( c ) rcliises or fails to filrllish ail officer ailv ncccss, facility o r :~ssistance r-cclui~-ciflo r- nn entry url or examinatit~tlo f property or acco~~il ts ;
(d) rcIi~seso r IiiIs to mend or to s u h t ~ i iht i l~~self~hersteol ef xa~xi r~r~roion no ath or o t h e r ~ ~ ~ j s e ;
(c) f'ails tn keep a book of account or record required to be kept 1)). Ilim/het-.
6. A per-sun who knowingly and wilfully makes a frilsc 01. decep[i\,es tatenlent in a return required iit~derth is Ry-Ian., fi-audulently omits to gi\.e ill it a fill1 and co~-~,t.ct stiiterncnt of the: ptaperty, o r other basis of assussn~enot f the per-sun liable Fur pC1ymuntr jf ttlc taxes, or make5 or kccps a false critry or recurd in a bonk of account or record required to bc kept 11n~!ctth. is By-la;\, Fds to comply with rhis Ry-la~\ , .
7. A person xvho tears cio\c.i~i,i 1ji11.co~r defilccs a11 ~ ~ V C ' I . I ~ ~ I I ~1C1I0ItiIi'-c ot. doc11111cnt u Ilich, under this By-lair or the /l,cscsl;t~t.iB~~t i-lo:r,I,S postcd i n u public place, Fdjls to colllply \t.itll this By-laji..
8. ( I ) A persun cvho filils to complj' u'ith this RJ-Ian. or \ t i t11 the dutics in~posedb! Illis By-la\\' may have all>/s ervices 171-ovidedb v t l~cS eabird Island 111dlnn Band to the person or to the land cancelled by baild council resolution passed l ~ tyh!: (I'hicl'i~t~Cdo uncil.
(2) I3cSor.e sen-icesn iay bc cat~cellcdf or fitililr~10 comply ' r r ' i t l ~t his By-law. (i) the pcrson who 113s alltgcdly f~lilcdto comply shall hc. gii-en the n p p o ~ - l ~ i ~ ~ i t y to atterld before the Chief and C:o~lnciI and prcsznt wl~utcvere \.idcnce tIlc person ' dccnls itppropriatts: and
( i i ) the Chief and Council shal l nuk kc a deterinination i l ~ v th e pcrsor~h as fililcd coillply with illis By-lau, based upoil the cvidcriue prchented a ~ncctinsh cld to consider cancel Iation of selqvicesp ui-suant to this B>.-la w.
(3) Noticc of a tnecling of thc Chief and Council lo cc~nsidert hc ca~~ce l la t io01r' ~ s c r i~ce s shall be given to a pursoti who is ailcged to have failed to cornplv i ~ i t h11 11s By-law bv way o f a registered letter dir-ccted t o thc pi=~votnw o ~vecksp rior to the 111eetingo f' Chief and Council.
9. A director., manager, secretary 01- other oI'flcer of a curporatio~o~r association, 01. a 111e1nbero- f a parlrlcrsl~ipo r syndicate, ii 110 knon-ir~glya nd i~ilfuI! l airihorizes or pertnits a failure to coml->lyw ith this By-law on the part of thc corpor+ation,a s so cia ti or^, pal-hership or. syndicate also h i l s to complg. lvi tll this By- I : in , .
10. (1 ) Taxes levicd under this By-taw are d i ~ aen d p a ~ a h i c) ~ iCIS bcfbrt. Augilst 1 of thc year in ib'hich thcj are leilied.
(2) I f a portion of the taxes remains unpaid on August 1 , there shall bz added to them, as a peni~ltyt,e n percent ( 1 0%) of the uilpaid taxes and t l ~ can lolint so added in each case shall for all pui-poses be deerncd part of [llc: taxes.
(3) If a portiun of the taxes, including penalties, I-emainsu ~lpaid0 11 J)~.cernhc.r+ 3 I . they artLd eelmed dcl I 11qucnr o n that day, and af'ter that dL1y shall hrnr inrerest a1 ;1 ].ate prtsscci bed undcr- section 85 of this By-l aw, conlpol~ncledq uar-tei-l>+u,n til paid or rccoivered.A ccrued interest shall for all purposes be deen~cdp ;ll-t oi'tlle drlinqucnt t axcs as if they llad origi1~311yfo i-med part of the taxes.
(4) Any dates, tirnes or pet-iods established under this By-law or the Sclrhit-cl /.r/lr~lll' ljrdilrr~h 'r~/ldA ssc,~sttzeB~~.i- irr inay be chil11gcd or- extcnded by s i~ i )(.6 0)' clays hy Hand Council Resolution to permit, enable, and rlllow the rffrcti! e and c f i j c i e ~i~~t l l p l en l e~~ taatnido a~d~m inistrati oil 01' rhi s By-law and t h u .\'~~crbiI~.rdlr ul(i 1 1 j d i ~D1c ~ i l dA . j . ~css~~ .B~yj i-rlci /~.i
1 1 . ( 1 ) The Taxation Adniinistrator shall and is authorized to reuuirrt: deposits of ~ ~ l o n 0c1v1 bct~alfo f he Seabird Island Indinrl Harlci to be applied to t :~\cs levied ui~derth is By-law and to provide for tile pay~nento f interest. compounded quartcrly. to the person liable for the taxes as prcsc~*ibedu nder secrion 8 5 . i of this By-law.
(2) Money required
(:~jt o be paid undcr this By-law, or (b) as a I-efund of that par? of a deposit in excess of lax payable, may be paid out of thc taxation fund established put-sunnt to this By-Ian:.
12, (1 ) The Hand m a j r a pply tn reczivc i'unds b). i vay of a l>rlyrl~cnt-in-licioi f tLlxesf roin r l ~ eC iovernn~ento f Canada, the Govrrt~l~iconft t l ~ e1 '1-or.incco f'L3riljsh C:oli~rnbi~ol,r from a cor~loratir>nin cluded in Schedule 111 or 1V of thc P I ~ ~ I111I LIi('~li ? ~ ~ c!f'7'cr.~t~sA ci, K.S.C. 1985.
(21 ,411 funds I-eceivcd p~~rsuatnot this L3y-law shall be deposi tud in separ;ltc spcciaI account co\,zrcd by deposit i n s u r ~ ~ ~iinc ten lst for tlie Seabird lsland Indian Band, and until req~lircdto be used. may hc j t~vestedin
(b) szcut*itiesg unl-anteed ji)s principal and iritcrcst by C'anada or by a provir~cs; (c) investments guaranteed by a cln-torod hank; (d) deposits in, or shares or evidence of debt of, a credit unior! or trust company; or
(c) dcpnsits in tlle First Nations Financc .\uthority.
13. ( 1 1 T a x s art: payable to the Seabird Island Irldian Band at the offices of the Seabird Isli~ndI ndian Rrl~ldA dministration on Scabird Isllind Resct.\,e at the addrcss psesct-jlxd uildcr secfic>l8~3 of th is By-la\\., aitd may be paid by cash, cheque, post ofijcc money order, postal note, express orders or clcclronic fi111~t1rsa nsfer.
(2) P : ly~~~etenntd er'ed bg chcque or other urdci- shall be I-[lade p;i).ablc: ro the Seabird Island Indian Hand and the tax shall be decrilcd not paid, el C ~ iIf a r+eueipti s
c (Cr iven, uritil thu at-tlount of the cheql~eo r order is rcctived by the Seabird I > l n t ~ dlr ~diarl Hand.
TAXATION OF LAND AND INThRESTS 1N LAND (a) latld and i m p r o ~ ~ c r ~ ~occncut sp ied or held by a ~1~ctnbto.1f . t hc Scabit-d Island l r~dianB and;
(b) land and improvelncnls occupied or held by the Scahtrcl island Indian Band: {c) land and in~prove~ncnotcsc upied or held by a body corporate oi~,nedor - controlled hy the Scnbir-LI sland Indian Band.
21. ( I ) \Vhcre a pt.opet-ty is iicquired bv a person cnlitled to tax exemption ~1tide1~- l i l l 2~0~(11e). the exemption bcconles cf'j'ective in Ilie taxatioil yc,Ir succccdiug thc )'ear propert). is acquired by the parson.
(3) 1Vhel.c a property is accluired by n body co~-pol-:ite ntitled to an cxelnplion undcl- clausc 20(c), thc exempt~cltf~ro m tauation shall be for- a period of f i v e ( 5 ) Y C~II-Sf ro111 the d~itco: f acquisitiorl of the property or t l i t date illis L3) -law ' comcs into ibrce, \\*hiclle\.crs hall be late]-.
( 3 )A body cot-posiirc owned o r controlled Seabird Is l ;~~I>nd ian I3:lnci tllily. upon expiry of an cxernption pursurlnt to clause 20(c) iincl subsertiun 2 l (2) . appl) [(.I Chief and C o ~ ~ n chi lr a fiirther-e xemption lbr a period 1101 cxceedirig fyve (5) >.ears mil the Chief and Coutlci l may grant such an ester~sion17 1-01 ided th,~l.i n t11c c~piniul~ o f the C'hicf'al-td C'ouncil, such an extension would bc in the bcst it~tcscstso f the Seabird Island 111di;~nR and.
22. ( 1 ) Sul~jjecto subsections (2 ) and (31, land and intcrtsts in la1111 s!1311 bi. ;isscssed and taxcd in tllc name of iht: intt.t.cst holdcr.
(2) Whcrc a statement verified by aff ida~~isi tf urnished to the asscssor showing that a parccl of land and improvel~~enhtsa ve been assigntcl. sold or leased b- 111e intercs t holder to anothcl- person, the otllcr person's name sllall be lloted oll thc assessmcnt roll, and like notice of the assessment shall be sent to him as to the inlcrest holder. The taxes assessed in respect of th:it land and improt-ernents may the11 be ~.ccovtl~-ceidth er fiom the interest holder*,< )I. from tl-ICa ssignor, purcllnser- 01.t enant, 0:- from a f i~ tu r ci n tet-est holder, assignol-. purchaser or tcnant, s:l\;i t ~ ghi s t-ccoursc :igai risr other pct.sot~s;b ut in cast of at1 assignnient or sale, if thc. regislc.1-ed intct-est holdel- f ~ ~ r n i s la~ cstsa tement to the assessor under this section sI~o~vjntlgln t an assignment ur otllcr- !hi-m of transfer of larid has been exucuted a11~dic livet-ed to tllc ~ ~ ~ ~ r c h atllsue r . r,sgister.ed inter-cst holder is not personally liable to pa. taxes assessed after t h r ~ ft o r llie land and improveillellts.
(a) land, the title of whicll is in the name of'Her Mzjcsty, is held under a I C ~ I W . I iccnse, ;igr cement for. sale, accepted appl icotion fol- p~ircl~aqea, ~ctnentr,i ght o r n-a! . or otherkt ~ s e ;
(b) land is held in trust for. the Seabird Islalld Indian Band c ~ trh e lmernbers of' tllc Se:hird Tsland Indian Hand and held or. occupied by a person 11.110 is 110t a I I I ~ I I I ~ I L ~ I . of t i l t Seabin1 Island Jndiarl Band; or
(cj land i s assessed undcr section 35 of the Ass~'~ss,~rtB./~rl- lcrlt-t,h e land or interest in 1;md shall be assessed and the interost holder titsed, bul the assessi~lcnto f lasatiotl sllall in no way affcc.1 the right of Hcr Majesty in the 1;1nd.
(4) Notlvithstanding s~lbsection( 3) and scction 2 , ii here a person i s 311 i~~tctqeIs~t oldero- f I-cservc land and he/shc is a person
(a) who donated i t to the Crown in Righl of Canada for t h o use and henctir of the Seabird Island India11B and or the mcnlbers of the Seabird Isiand Irldiilll Ba~ld:
(b) n.110 sold j t to the Crown in Right of Canada un behalf of the Scabird Island Indian Rand or the r~lctt~bevrTs the Seabird Island 111diizn Band at a valuc that iyas, i l l the opiilion uf the Chief aitcI Cout~cils,u bstantially less than its market i~alue;o r
(c) who does not pay r u ~ lot r othc.1- valuablc cor~sideratiofo~r~. t he propurty hcishe occupies to the person who doorlilted or sold the property to the Csoivn in thc Right of ITr~rladao n betllilt'of Seabird Island India11 Band under c1;luses (a) and (b);
Iicishe sh:i!l not be taxcd as an inlerest holdcr under subscctioil (3j so Iong as C:hief and Col~ncila rc satisfied heishe qua11I ies u~~c l cthr -is section.
23. l'l-re assesscd value of land and inlprovur~~e~slhtasl l be dete~.nlinciLi I ~ ~ ~ C I - ti1( J A.V,Y~~,1TcS~/1I 1Bt ~ ~ - ~ [ I I I - .
1 ;-,,.ibni e 7ir .y R(ltt1$ 1 :r .ru?r
( I ) The Chief a r ~ dC oui~cislh :ill make provisions for. the rnsatio~ol i' land and in~provcrnentsu nder this By-law including the: pi-escribjng of tax I-at es.
(2) 13)' prescribing tax rates 1111dcrs ubsec.tiorl ( I j, t l ~ cC 'hief and Council shall hu dcen~edto have rldopted a variable tax rate system.
(3) T hc cariablc tax satcs for each taxation yc31. prescribed b). tile C'I~ieaf nd Corlncil pursuant to sutveution ( 2 )a re those tau rates set out Schcdl:Ie "A'' to 1111s 13y-larvl suc11 tax ratcs to be applied against zacll one thousand do1lar.s ($1000) of ;lorl~alv nluc. of propu~*t\i;~ c?;\ c11 respccri\,e class ,IS set out in Sclie~lule" A'' I I th~is Ry-Ian-.
TAXATTON KOLLS 30, ( I) Thc Taxation A d ~ ~ ~ i n i s t r asthuarll prepare a taxation rull ct'llich sI~all, for each parcel of land on which taxes arc inlposed or levied ~rndcrth is 13)'-Iiiiir, or ~ i n d u ra nothcr by-la\+, that provides for collection of tax 111lJzrt he by-13w. set out [he inforination in Ihe form that the Chief and C O L L Im~aCy ~pr~es crilx by by-la\\,.
(2) On conlplctic~no f thc tr~xationr oll thc 'I'axation .4cln1inistr-ator. shall 111;-lil ti7 C V L ' I . ~P C'I-SCHIn ;l~llcdi n it on 01' bzforc June 30, c? taxat ion notice in :he fbr111 a1111
containing thc infunnation that the Cl ic f a t ~ dC ouncil n n y prescribe b : by-trr~i. (3) ?'he taxation notice shall be directed to thu last k n o n 11 assessed interest hoidcr.
(4) Taxes levied and collectrd l~ndetrh is By-lam. shall, except as otherii,ise prc)\,idcd. bc calculated, levied and accoun tsd f'or by the Tc?u;itiot~A A-2dl~lirlistratotro- lilt Cll icf arid Council 011 the assessed values e i ~ t ~ r ei ldl t he ;~ssesc;menrto ll as pl-ot~idctl I I ~ ~ I t' hI e* -4 r.sclcsnlt~rzHt 1--1~1t,.
(<) The duties iinposed on the Taxation Adrnlnistl.atur by tlzc Chicf and C u u t ~ ~ i l pursuant to this Byr-law and otl~erb y-lui2.s uf'tlle Seabird 3slrind I~~dlrHlna nd 2s to 111e a~lnrrat axation roll, and all provisions oC this By-law on tax:ttion rolls apply, so fill.- as applicable, to the s ~ i p p l c ~ i l l = ~t~axt atii-o n 1.011s and , notn)ithstn~~dtihlsis Uy-I:i\~p, ulllcss a supplementary assessment roll has been incorporated into rhc taxation 1.011 under. subsection (G), taxcr; 011 supplcmenlar-y taxation I-011sa rt: due thirty (313) days fri)1 11 the. date that the supplen~entaryta xation notice is mailed.
(6) Whcrc, beforc or al'ter the taxation roll is completed and heforr a : L ? X ; I ~ ~ O I I not ice is maj Icd uncle1- s~lhsetci0 11( 21, a supplcn~e~ltaaryss essment roll is prep:~red under the AS.S ' IJ~TSB/Ij '~-Pl~Il~~t/ht a' t 1-es~~ilnts 3 change in the tax payable fur thilt taunt ion ).ear, the Taxation Admi11i strator may Incorporate t l~esu pp!crncrltary assessment roll inlo the taxation roll to reflcct thc anlended !ax pqlablc r t l ~ rml liy issue. ;r singlc tax rloticu showing the a n i e ~ ~ d etadx payable.
31. The taxation roil sball be placod in the office o f the Taxation .4drninistr+rltoro r such other place ;IS the Chiei'and Council ~n;lyd irect, atld the roll shall be open for illspection by the public during regular busi11c.s~h ours.
32. The taxalion 1.011 is the pr+oper-tyo f the Seabird Island Indian B;rnd. 33. ( 1 j 'I;i7herc.s ubsequent to cotnpletion, certification or. deposit of a t asa t io~~ roll under this Part, it is sho~lnth at a property recorded on the roll 11 as rlut liablc to
t ~ ~ s a t i ofunr he year for which rt was taxed. or has been taxcd for more rhan the IN'nper amount, the Taxat io17 Administrator shall, at the d isectinn of the C:hicf- and Council, remit or refund to the person liable for the unpaid taxes tllc anloullt of -ta xes s h o ~ v nto have bee11 imposed in exccss of liability.
(2) Where taxes ilnposed i~rlderth is l3y-law are clue from a person liable for the ii11p;lid taxes to ~ v l ~ oan~ anm oLint is to bc I-efi~ndeudn der this section, tllc a t ~ ~ o u n t nlay, nt the discretion of thc Chief arid Council, be refui-tded it] ~vholtc.l r in par1 by being applied as a credit on :~ccounto f thc taxes d ~ i eor . a c c t - i ~-i ndu~e . 34, The C'l1ic.f-and C'ouncil may. 31 any tirile aftor- the mailiny of thc t a x a t i o ~ ~ notices Ibr that year. I\ ith or without notice, receivc a petition f'ron~a n interest l ~ c ~ l d e r of land ufho declaros I~imself/hel-selff,r om extrernc poverty, unable to pay the taxes ]cried against hiu~dhcr,a nd may remit or rcduce the taxus due by the petitioner or. rcject the petition.
35,i iTllerca n apped fiom t l x decision of 21 Hoalxl of Re\lie\v to the Fcderal Court is made, t h u giving of a notice of appeal or dclay i n lluaring of the appeal sl~all not affcct the d ~ i cda te, the dclil~quencgd ate, the interest or any liability for paqFmeilt as prnvidcd by this By-la-~ii:n respect ol'tal; levied 011 the assessed r . a l ~t~heat is t l ~ c s~113iccot f thc appeal; hut if the awessmcnl is set asidc or the assessed value reduced . on appeal, the I ~ C I - S OlIi~a ble for t l ~ cu' npaid taxes on completion 01' the act inn. shallbe er~titledt o a stfund of thc tax or avcess tax paid by hin~/he~o.r. a ny intcrcst impostcl u r paid un the tax for. a]-rears.
RECOVERY Oh' TAXES 40. ( 1 ) An interest holder namcd in t l x taxation I-oll 111 any )car is liable f o ~ a l l taxes iniprxcd during the year and all unpaid taxes imposed i 11 p!.e\.inus years.
(2) The liability for taxcs is a debt rccouerable 1vi111 interust a s provided in this By-law by action in a cotltt of competent jurisdiction.
(3) A copy u f that part of thc taxation roll that refers to the taxes payable b) nn intCl-csth o1dc.r and a cop), of that p i u ~o f rlle assessment roll, cerrificd by the assessor a s a true copy, is evidence. or the debt.
41. ( 1 ) Taxes ssscssed or imposed and due for land and'ol- improi.e~ner~ts under this By-laki., or any pi-operty subject to t~tuationL I I I ~ CaI .n otller- bj~-la\,i for111
lien and charge in favour 01' Seabird Jslrl~ldI ndia11R and 011 the entire property lased; ~ n edve ry lien or charge creatcd bv this subsection has pr-iorit~o ver evcry otl~crl.i en. chni-ge or cncumbrancc. on the property, from the time of regis tri~tion.
( 2 ) T he lien 01.c hat-ge created by this s e c t i o ~an~d its priority is not lost ( > I - impail-cd by any ncglect, ornjssio~o~r crror of the C h i e f a ~ ~Cdou ncil, tht. Tasutinu 4cllninistrator c ~or f ' a r~oyt hcr c?gent or officer, or by taking or (hiling t o take pr+oceedingst o recover the taxcs due, or hjvt ender or acceptancu of partial p;i>riiie~>Ct) t thc tas rs or by \trant oi'rcgistration.
42. No salc or tcil~sfero f possession of any property sul?jt.ct to a licn o r cl1a1-ge in frii,oi~or f tl-lt. Seabird Island Indian Band shnt l affect the right ol'distr-cjs (71. su ld of the pruprr-ty u~idcrth is By-lnw for the I-ecoveryo f tllc tilxt25.
43. Wtlerc property is sold or assigned thc. arnou~lto f the t ; i ~lie 11 for unpilid taxcs collstitutes a f1rh1 chargc on the proceeds cbf'sale or as\igtlment.
34. ( 1) Belclr-e taking proceedings for the recovcry of taxes undr r t11is By-Ian.. tlie Taxation Administrator sllal l gicret llirty (30) davs ~lol iczto the persol1 linblc 1;o1. I I ~ ~ ~ I Iu fI ~thIeI u~n paid taxcs of their in tent ion to cllf~urcep aymellt.
(2) 7'11e notice 111i1y bc gi~'c1b1y letter ~nuiledto 111e address of tllc prr-so11 l lablc fbr payment of tllc utlpald taxes as last knon.n to the Taxation Ad111i n i s t ~t~or,~ o r 1 ' ~a gcn~ral01 - spccial advertjscnle~i~nt a nurImspapeo;-f general circulation published in thc prol~inceo f British Columbia.
45. Taxes, which are due, may be recovered by action irl any court of ~onlpetcnjt~ irisijirti~3~s na d ~ ?dt ~ ~toc 'S eabird Island 1n~li:irlI k~ncI .;i nd tllr COLII-tm a)' ordcr costs nccosclii~gl~~.
46. ( 1 ) M r i t l ~th c au thor i~a t iuno r the Chief and Council, if the taxes or any portint~h er-eofr emain unpaid after the thirty (30)d aj~pc rind p r i ~ ~ 1 ~ 1beyc sIe ction 43. proccedmgs by way of distress, as set out I~ereinm. ay be taken by tllc Band.
( 2 ) The Rand shall serve a h'otice of Distress on the tax debtor and proi~idc 3 copy C I i t~ ( u 1111: C.11. I~uldcr1, %-hcrncp plicnhltt, in tllc fbrm set out in Sched~~"l8c ".
(3) Tf 1112 ~ ~ I S C 0S1,. any ?ortion thcrcof, rcnlain outstilr~dingf o l l o~~ inthge time provided by the Notice oi'Distress, then the Band shall effect u seizure by distr.css of S L I C p~ r operty, and post a notice of the property which is scized pursuant to this sccrion on the Iund. The seized properly shall thcn 11.e in the pl~sscssiotol f tlrc- 13nnd, 3s r-cpr-esentedb y the Taxation Admit~istrator.
(4) So long as the taxes. or any pol-tion thercof, remain outstandii~gn, o -u uobs seized pursuant III sul,section ( 3 ) ivhicll are locatcJ on irser\+cs hall bc rc.illo\!cri thel-efi-om, and any such removal shall be co~l~idercad tr espass. LJ:'ithout restricting rhc gel~cralityo f tl~cfn l.cgoing, no such property ~ 1 ~ ~ 1b1e1 s eizcci hy ;I haili ff: shcrift: assignee or tiqilidator 01.t rustee, 01- nut11o1,iredt1 .ustt.c ~ I bI ankruptcjr, cxcept under thc a~rthoriryo f ' t f~cC hief and C'ourlcil.
. 47. ( I ) I f the Bard szizcs by distl-c'ss t h t~ax c1ct~t01~~'sO O C ~ LS I I . S L tLo ~ I ~ subsection 41;(3), and thc tax debtor docs not cr7lnmcnce legal pi-occcclings in a court of con~pctentju i-isdicriorl within s ix~y(6 0) days afrcr the datc of seizurc cllalienging
such, thc property rnay be sold in actor-dance ~ v j t hth is Par1 and the tax dehtor- is estopped f t c ~ r nd e ~ ~ y i nthge valid]t y of the sei;cut4ea nd salc oI' suc1-i pl-operty.
(2 ) Upon thc expiration of sist). (60) days after seizurc by distrcss 1~1:rsuarltto subsection 46(3), i f the outstanding taxes have not been paiil in l i~ l lt,h c goods seized cvi 11 be decrned to I~:l\/eb een abandoned bj. the tax debtot. and may he sold by ptr blic a ~ ~ c t i ct~hnc ,p roceeds of'rirhich ~ v j l bl e used fbr paymcnt of t a ~ c s .
( 3 ) A Notict. of' Sale of Goods Scizcd hy Distress i r l the form set oirt in Scl~edule"( "' to this Ry-law shall be p~~bl isheildl a t least one nen<spapero l'general local circularion for scven (7) da>.s prior to the salc. and shall be postcd 011 ttiz tax dcblor-'s prcrnises lucatcd on resct-ve.
(4) 'The salc of goods seized by distrcss shalf be conducred :II the time and place adie~.~isepdii ~.stlatlt o subsection (3). uilless it is ntlccssary to aibou~-1s1u ch siile. in ~ h ~ ccashe a 11 additional notice shall be published in thc rna1111ctp. l-o~ridedi t ) S L I ~ S C Cti 011 (3).
( 5 ) A ny suq1111hr esulti~yf 'rorn the sale conducted pi~rsuant o subsection (41, after dedlicting all 1i;lbilities of the tax debtor, including all costs and cllargcs arising fi-u~nth e salc, shall bc paid ro the owner of the PI-opcrtg's e i x d . In the evcnt that thc Taxation .4clministrator is unccrtair~a s to the person entitlcd to such surplus, tljc ?'axation .4dnlinistrator shall pay w c h mo11c.y illto court by \C.CL> of i ~ ~ t r ~ ~ ~ l e a d c ~ + action.
(6) Any goclcls of a n , tax dcbtol- that w.ould bc c x e n ~ p tfi -otn scimre under- a' rit of excihutioni ssi~edb y a su~~e~-ciooutr.t of the province iri urhich the se1zul.e is 111adc are exenlpt fi-om seiz~lrcu nder. this section.
48. ( 1 j \Tit-h thc a~~thorizatiootfl the Chief a n d Council. if tllcl taxes: or ally part thereof rcrnain ~ ~ 3 j ) aai dft er the expiration of ~ h tcl1 i1-t~( 30) day pel-iud pro\-idc~l in scctior~3 6, proceedings hv way of sale of i ~ ~ ~ p r o v e ms eonr tp rc~prict~~ini-teyl -ests 111;1~-b e talcen by the Band. Tlic Band slinll serve the tss ciebtor :tnd C.P. holde;., ~~7hcr.e applicable, a hot ice of Sale of Improvements aild Dispositiun of Intcr.ests un Resurv.u, in the for-m set out in Schedule "D" to this Hj:-law.
(2) (111 June 30 folloit'ing the gear in whir11 the taxes are ~rnposcd3, 1rcl upoil the failure of the tax debtor to pay rhe outsifindit~gt axcs or- to comrmcnce legal
prouccdings in a court o f competent jurisdiction challenging the salc or- disposition, rhc Hii~ldth 1.011gh its Tnsatiorl Administr.ato1- shr>lI sell the i n ~ p t o v c ~ n e0~1- ~dtisp ost of the interest of the tax debtor in the rcser-ve b j p~u blic auut~ono, r pursuant to sr!bsection (3j by p~lblict endcr-.
(3) Tile Chief a r ~ dC ouncil shall prescribe the n ~ z r t ~ o df ptihllc tender, including the conclitions of saIc, method of publication or cisclt l a t io~a~n,d corldi~io ns attrrchcd to the acceptance of any offer.
(4) .A Noticc of S:11c ot' Irnpr-ovelnents and Dispositior~c ~f'Ii~tel.cisnt t he Kcset-1c in the 1br111s et out in Schcdule "n"t o this J3y-Iaiv shall he publishe~il n at least one ( 1 ) nei! spapet- of gcnel-iil local circulation for serren (7) days pr*io~to- tlic salc, and shall bc pustcd on thc Inx debtor's prc~nisesl ocaled on r-uscr.t.e.
( 5 ) The salc of the inlproc.cments and disposition of inter.est in the reserve sh;)ll be conducted a t the tirne and place advertised pursua11~to subsuction ( 3 ) . u i:lc..;s i t is necessary to adjourn such disposition. If ' an adjou~*nmenist necessary an additiorlal notice shall be published in the same Iilanncr- provicitd by subsection (3)
(6) The Taxat ion Ad111 inistt'ator, upot~r ecciv ing thc prior aypro\.al of t l ~ c Chief and Conilcil, n ~ a y211 atly sale and di spositiori conducted pursuant to subscutj UII 1.2) CII-( 4). set at1 upset pricc equal to the outstanding taxes \ ~ ,tih respect to that progcrty, and that upset price shall be the lair-est prjce foi- which tllc i m p r o ~ . e ~ ~ ~ c n t i may be sold and the interest in the rcserve disposed.
I?U)' herc tlre Taxatiorl Administrator sets nil upset pricc pul.slrant to s~~bsect io(hn) , and thctqe is 110 bid at h e salt and dispositiorl cond~~ctcpdll rsuant 10 subsection (2) or (4) that is equal to or greater than the irpset price, t l~cB and .;hall bc dccmecl to be thc purchnser arid shall iiccluire t11c inrerest in t l la~nd fruc and clear ol' all encumbrances or charges.
(8) At any tirnc withit1 six (6) nlonths aftel- ttlc sale ai1~1d i spus i t i~n1 1eld pi~rsuantt o s~tbscction( 2) 01- (4): the tax debtor- [nay rcdeem his/her impru\,cr-writs and
i t~~creisnt ( he resursre by paying to the Hand t l fu~ll amount of 311 taxes for i~ .hichth e imp-ovements were sold a11d the intcrcst disposed, togethe!- \\-it11 all taxes ii-hich h; l~ .e subseq~ici~tflayl len duc.
(9) If upon thc cxpirat io~u~f the redemption period pr.ovidcd 13)' xitb.section (81, any amount of the taxes rvrnai~lso utstanding, the sale of the ir~lprovcn~elo~rt s disposition of t11e interests sh~ilbl e considered final and umith Mjnistcrjnl consent, thc'
purchaser shall obtain title to the improvemetlts and tu the tax dob tor's jntercst in thc Reseri,e. 'The Taxation Administrator s l~alcl ertify thc sale in tIlc form pro~idcdi 11 Schedule "D I " to this By-law. A certificate issued undcl- this scctioli shrill bc ~~egistereind the Surrendered and Designated Lands Regist el- or thc Reserve Land Registry and shall bc served on the tax debtor.
(10) Upon thr: tiling of the certificate provided by subsection (9). the piirci~asers hall be substituted for the tax debtor as the holclcr of thc interest in the t<ese~-\~rueld. in additiotl to atq other obligations, shal! be liable fo14 311 friturt. taxes asscssod against t113t inter+ost.
( 1 1) LJpon t l ~ cti lirlg o f the ccrtificatc provided by subscctior~(9 ), all), s u r p l ~ ~ q resulring from the sais and disposition conducted pursuan~to subsection (2) or (4), after deducti~lga ll outstanding tuxcs of tllc tax debtor, including a11 costs and cIlar+ges arising from the sale and dispositjon, shall be paid or. returned to tllc tax debtor. 111 the ever-lt that the Taxation Adtuinistl*atoti s uncertain as to the person tntitlud to such sur-plus, the Taxation r2dministr.ator shall pay such rnolley into court by way of i nterp1e:icler action.
( 1 2) Upon the f i l i t~goi 'tlle cerlifjcate provided by subscctiorl (9), an), remain~rlgd ebt of the tax debtc~r~ ~ ? i rtel slp ect to that property, including all cmts r~!;d charges ar-is ing f't.om thc sale and disposition, sh:~llb e ex tirlguished.
(13) if', pursuant to sirbsections (7) and (8) the Rand 11:~s becoine the owner of tllc imgl-ovenlcnts and interest in the reserve, the Taxatiotl Adni inisrrator 111a)- sell such ~ v i t l l i nn inety (90) days for not lcss that thu upsti price p i n - s ~ ntot - subsection ((7).
49. ( 1 1 With thc author-j/,ationo f' the Chief and C o ~ t l ~ ifl .th c' taxes or any part rllereof remain unpaid, after the thirty (30) day pcrjod prui~idedb y section 46 1135
expired, proceecli ngs bj, way of cancellation of proprietary intcl-est, as set out her t i n , may he takcn by the Band. The Band shall servc a Notice of Cancellation of the tas dehrur's intc~+csi ltl thc Reserve i n the form set out ixl Schedule "k" 10t his B ~ ~ - l a n . .
( 2 ) T he Band shall mail a copy of tllc notice referred to in subsectiot~(1 ) 10 e1,el-yp lace 1% here tllc i~~tstcis tr egistered and to thc C.T-'. holder, \ \ l~ereap plicable.
(3) Whcre taxes with i~ltzresat re not paid before Sunc 30 of the >;cat+
followii~gth e taxation year in ivhich they wcre irnposed, the leasc, licensu o1.17~t.11?jtlo occupy tllc PI-operty,w hich is ttlc subject u f the unpaid tases may be cancelled. The Taxa t io~A~d ministrator shall certi f~ the ca~lcellationi n the ibrrn provided in Scheciulc. "F" to his By-law. ,4c ertificate i s s ~ ~ eudnd er this section shall be I-egisrc.1-edi n the SLI~ -rendc~-aendd llcsignated Lands Registcr and the Kescrve J,ancl Register.
(4) Upoil cili~ccllationo f't he tax debtor's interest and \\.it11 the consent o f the h/linisler, the Band shall acqiiire thc interest i n ihe land free and clear of all ciicumbra~~coers cl~argcs.
50. ( 1) N o t w i t l ~ s t a ~ dai ~ny~ got her action for the rcuol-ery ol'taxes sct oirt in this l<y-lan,, if any taxes remain unpaid tn-enty-four (24) rrionths al'ter the rllailing of Ihc notice as sel out in srction 44 to this By-law. the tax debtor's interest in thc r.eserve it1 respect o17tt,11icht hc tases rcrnai11u npaid shrill, sihjcct to sutlsections (2). ( 3 ) ,( 31 ~irld( 5 ) herein, be ;I bsolutely forf'ei ted.
(2) The tax debtor's interest in t i le resccve sllall not be furkited m d e r subsection (1 ) until the Band serves a Notice of Forfeit~~rp-ut.r suant to s~~bsectio(4n ) ;inti in the form set out in Sch~dule"C ;" to this By- la^,, on thc debtor and on rmyotlu cljc ivllo ma) be in la\i,fiil pos.-;cssiono f the lands and the date or1 \\.hich t l~cta x debtor's jntcrest in the reserve forfeits shall bc the fortieth day aftcr the date oil ~\ .h ic I~ the notice was srrved.
(3) Prior to sc~.vingth e Not i~ to. f Forfcilure pursuant to s~lbsectior(l4 1, thc Taxat ion Adrninistrtltor s t~alol htai II authol-i7ation from tllc Chief n11cI Co~~nctoil pi+oceedb y forfeiture.
(4) 'I'he Nutice of Forfeiture shall statt. (a) that t11c interest held by t hc tax debtot. i l l the rcser\)c is suhjj ecl to for t'cit~1r .c under this section:
(b) the amount of all taxes. costs and fees that are d ~ 2cnd payable to the darc of' the nolice:
(c) t h ~d'a te on which he intcrcst in thc reset,ve held by thc tax dcbtnr i\ i l l fforfcit;
(d) the right t o prevent forfeiture by payment u~lderth is seclior~a; nd (e) that on forfeiture tinder this section, the interest held by thc l ax debtor i l l thc reserve will bc forfeited c1car of all charges except those rights of way, ~ ~ ~ s e r ~0l1e-r ~ t s ot11c1-s uch third pal-t~i,n terests which otl~envisca ttach to the land or i i l t ~ ~in. ~la~ndt .
( 5 ) 'l'l~eN otice of F.'o~+fcI-ier s~h~a ll bt. g i e~n by mail or by dcl~i.eringi t to t l ~ c persun cntitied to it at that porson's last knou.11a ddress or to thc address of that PCI-son hi L-11 is specified in th t ~.ecordso f the Band.
( 6 ) Where i t ~ ~fayxe s ru~:~aiunn paid 017 Tlecen~ber3 1 of the second yt.iir after the calc~~dayre-a r in \\ hich they were i~nposcdt,h e payment of those taxes LIOI I O ~Z ~ l?l-e\rentf orfeiture unless the payment
(a) includcs all taxes ihen due and payable; and ( b ) is [nude before forfeiture occi11.su nder this scction. (7) With the consent of tlic h~linistet-t,h c 'I 'axatio~A~~ I r ?~~ t~ i s t rshaal lol rc crlif_v,i n thc tbrnl set out in Schedule "H" to this By-law that the il~terc'sti n the reserve hcld b! the tax: dcbtor has bcen forfeited and r h R~e gister sh;ill record the doc~it~lcrciat ncclli~lg the titx dcbtor's intcrcst in t l x Reserve in thc Register uf Surrendc~xda nd Designated Lands and the Reserve Land Kcgistry.
(8) Upon forf'cit~~rorlf the tax dcbtot4's inter-cst Ihe Balid shall acq~~ilt+he interest in the land free and clc;)r of all cncumbra:~ccso r. chnrgrs.
51. ( I ) \YI~t=reth e Taxation .Adtninistrator has reasonnl~leg rounds to b c l i e ~ , ~ that the taxpayut. intends 11) I -erno~l~cis 'herg oods fl-om thc reserve. or intends to disma~itleu r remove his/hst. itnprovcrnents oil reserce, or take anv other =ictiuns i~hicl l ma) p t ~lucd u or impede the collection of the outstand ~ n gta xcs ou.i~:gp i ~ s s ~ it a1~0 it l l ib 134 -lac\,, the I ' a x a t i o ~A~d ministt-atur shall appl! to the Cl~iuaf nd C'oul~cilf or
LI: thorizatiun lo immediatel~c,o rn tnence any of the collectir~tp~ro ceedings set o ~int this Ry-law arid abridge or dispense 11 it11 r i le time periods rcquired therein.
(2) 111 tllc a l tc r~~at ivtoe sut~section( 1 ): or ilporl the ~-eciuesot f thc Chic I' and Curlncil, the Tauation Admir~istratorm ay iniliatc proceedings i l l a coilrt of cornpeten; jurisdiction. not\\rithstandii~gt he fact that the t ime for payment of taxea has r~o~t ' C Ie xpi red.
(3)Li'ith tlw a~~thcriz:ioltt l ol'tf-1sC hief and Council, i f the taxes or anv pLlr-t li~escofs clnaitl unpaid. after the thirty (30)d ay period provided by secrio~i ~4 h as expired, ally scrtices provided by the t3ancl orpLirsuant to a1:y cotltl'aclt urith the J3and, tu the tax debtor or to the lands or intercsls loca1t.d on the rescl-vc u.hich haw beer1 i~sscssedp ursuan~to t h i s B y-law irlay be discontinued. A Kut ice 0 F D iscontinuance of Se~-\ri~:iens i lie form of Schedu ' ;"~I" to this By-laiv shall he cJulivercci upon the tax dchtor and ro the C.P. holder wherc appropr-iatc, thirty (30) days 131-iort o such di<col~tin;~ancacn,d slzalI inclti~det hc datc, time and place ii.ithin tha t thirty (30) days. t~powr~h ich the kix dcbtur 01- the C.P. holdcl- can appear bcfbre the Chief and Council to s h o ~ vc; iusc 3s to i1.11). the sun-ices should 1101 be d;scontinued. Fallo\\ , in~th c appearance before Chic V and Cou~lc1i, the C:fiief and Council shall determine whether or. 1101 i t w i l l disco~ltitlucS LICII services, and if so advise the pcr.sor1 yrol'iding s r~ch
sc~.i:icust,o discontinue such services.
52. ( I ) As long a s any taxes are in arrcnrs 1\.ith respect to an? lancl, 11o structures or any othc~i.m prove~i~enotvs er, on, 01.i n the lar-td shall bc retnclved u . i tho~t~hte consent of tllc Chicf anti C:cruncil.
(2:)h 'n perst3ns s11;tll acql~irea ny proper-ty 01-r ight in 3 st1.uct11re0 1-o ther- itnprovement removed in contravention of this seclju11.
53. For the purposes oi'this Part, "taxcs" shrtll nluan, includc and be c.ollsi~tc~.teod i 1 1I~lld e
(a) interest chargcablc under. this By-law; (b) costs incurred in collection proccedings; (c) taxes imposed during the ycar in which colIectiun proceedings are cn~nrnen~.cadn d in subsecli~enty ears while thcy proceed: an:]
(d) taxes jl~lposeda nd unprlid for years prior to the ycar in ~vl l ichc oIl<ction proceedings are con~rncnced.
54. Thc powers conferred by this Part t'or recovat-)' of taxes by cuu1.l procetdings, distress, cancellation of tcsnurc and forfeiture i i la l r bc exesciscd sepal-ately, concurre~~tolyr cu~nulatively.
55. ( 1 ) 011s :~tisfactory c~ idenceh cing produced to the assussor tliat a parccl of land for whi c11 taxcs are d ~ i th: as beer1 subdivided by plan of subdjvisio~lo, r part of another parzc! of land on which tasos are due has beer1 sold or assigned and doa~~mentatioenx ecuted and deli\,cred to thc purchaser or assignor, the assc~somr ay, by certificate signed by h i n ~ ~ h edrc,p osit n i th the Taxatiorl Adminisli*ator on bellalf 01' t hc Seabird Island Indirln Batid, an apportionnienr of the assessed L dl lies as appl-o\xd b! the Doarc! of Re\,ic~vf,o r tllc land and irnprovet~ients,b etivee~i
(a) the separatc pat-ts of the subdi\.ided parcel s h o i ~ ol ~n the plan; or* (b) the part c)f the other prtrccl sold i-lnd cotlr.ryed ant1 the ren~aindror f the p:irceI.
(2 ) The Cl~ief 'a~Cldk uncil m:ly apportion tl-le taxes to the separate parccls, - I-uceivc paytnent uf ' thet axes so apportioned f ~ )pra rt of the s~ibdil-idct1l x~t.cuol r- for thc part of thc other parcel sold 311dC O I I C ' C ~ ~an~d, leavc the remainder of the subdi\:idt.d pal-cel or othcr parcel chargeable \!.it11 tho rcn~aindcro fthe taxcs due.
56. 1) 'The Tasatior~A dl~linistrators hall gi1.c. on demand, to n P r~xthi~aigpp licntion, a uritten statement of !lie taxes, pcl~atly a ~ l din terest cll~tstnncling or a statement that no taxcs are outstanding, as the cast. t13ay be. at that date and sh~I1 charge the persot1 ijfty doll31-s( 550) for a search i111d ivritttjr~s tatutlleiil f'or each tax 1-0l l folicl searched.
(2) The Taxation Administrator shall not chargc a person for a scarch cj f ' tax t-oll folio in \\ Ilic11 thc person is na~neda s interest holder or1 the folio.
C I + S C ~ I I
57, ( I ) M'1it.r c: tascs 011 land n-i th t i ~ ~ ~ bit1c cto-n 1trlcrci3I clu3ntitizs or1 i t . fi.nrll \\.hich the tjniber is being cut or removed, have I~ecomed elinquemt, the Chief rind C 'o~~r~mcai lv m akc an order in ~(t-itingo,r le ~ o p oyf ' t ~h i chs hall be sei-1.t.d or) t l~c person iiahle fbl* the unpaid taxes or on the pcrson by whom the timber is beill,c J cut 01'
~ e n ~ o ~ ~ancdc aln, other copy of which shall be postccl it1 a co~~sp icuopuos sitiot~o 1 r tllc ILind i~ r l t i lt he delinquent taxcs have been paid in full.
( 2 )L Vhere an nrdcr has beell inade under this suction, a person i\lho, iv l~ i l c thc cicIinqucnt tascs or- r\ pnit of thctn r e l ~ ~ a riip~ai a id, crrts or. r-znloi.est in~bcrfr om t l lC land So:- which the order. is made fails to c0111ply with rhis By-law.
6U. For thc IxLr-poxL's of this BJ -I3r1,, the C 'h i cf 2nd Coui~ciln irl;, cli 1-idc ~ l l e I'C~L'I-vcasn d ilSbCb~lll~lalrte a illto collection districts, defirlc their boilndaric~g, rolq3 0 1 subd11-idct hem for their berter adrninistri~tiona, 1 ter their b ~ u l ~ d i ~a~ndi e usrc rlte n e i l districts.
61. The Chief and Councjl may appoint a Taxation Administr;:tor.. and i~ppoiil; such siaff as are coi~sidel-edn eccssal-1, for the PI-crpei-a dr-t~inisrl-ation i f this Hj.-Ianr.
62. Appn111lc.d by the Chief and C'nuncil p l~rsui~ttlot this By- la\^, t l lu -1'a~ation rld~~~i~listrautnodt.e,r thc direction of thc Chief ar~dC uuncil, shall be chargcd \tit11 r l x : idrl i i 111stratio1;a nd enforcemeilt of'tll~sB y-law.
63. The Taxation Administrntor shall obey thc ~.uleso, r.del-s, and d ircctions uf'thc. Seabird Islancl; Indian Band which are issucci by the C'hief ant1 Courlcil pursuant to this Uy-law or any other by-li~wo f the Scahird Island Indian Band fbl- thc purposes uS this or any otllcr By-law of the Scabil-(1I sland Indian Band.
64. I f ' taxes become delinquent and tllero is no property on hlch thu?. may bc It\ i d , or tllerc are no goods and chattels ivt~ichc iiil he distr-iiil~sdf or thcrn, 01- it1 default of sufl'icient diqtress, the Tamlion Acjn~inistrators hall foriibsrd to thc Chitf'and Council a statement giving a dctniled list of all taxes or! the books ivhich the Taxarion Adrninistratur co~~sideurnsc olleotlble, showing the urfor-ts that have beon t-riade to recover tlle taxes, and that there are no property or- zffccts, t l u t tllc property 01- cfl2crs are insufficient for thc recovery of the taxes or t h a t the pei-son assessed has left t J i ~cc luntly, and the Taxation Administrator, i f ' i nstructed b~ t he Chic rand C'ou11~I1. s l~a lcl atlse thc takes to he carlcelled o t ~th e books.
65. Thz Chief anci Council may, birb and council resolution7e sti~blishs uch >tdtninisttativep rocedures, subject to the provisions of this By-la\\, and the I~ ld~~.r+tlrr t, as n n y be recluired to effectively carry out the provisi 011s of this US.-law al:il other 111,- I ; i u s u f the Scabii-d Islatld Indian Band
66. Providcd that t11el.e has been substantial compliance \\ i tll thc pro\.isions of' tills By-law hy thc person or persons concerned, a pt-occdurd irregulilri ty, t cch~~ica l failure to carry out a provision of this By-law. or all insubst:~r~tiafli iiluse to romp11 ii.ith 3 r ec lu i r e~~conft this By-la\\,, by the Chicl'and Council, b> tilt 'I'nsatiorl Aiir~~inistri~biyo ~a-ll,y other person appvillted to carry out this By-lab$-, or by a pcrso11 ~*zquir-etdo pay tascs unde~t.h is By-law, shall not, of itsclt: pro\.ide suficicnt grounds to inididate m y matter or thillg requircd to bc made, pcrfbnnCd or done b), the C:ll rchl 311dC ouncil, by the Taxation Adininistl.ntor, by any other person appointed to c;lr13. out this By-law, or by a person r-equir-cdt o pay taxes under this B - la~v .
67, ( 1 ) Otl or hefore Juile 15 in each year, thc C l ~ i eafn d Council shall ce11if.y n copy of the hy-law ofthe Seabird Island Indian Band imposing the tristls.
( 2 )O n receipt uf a copy of the h>.-law.,t he Taxation Adn~irljsi~-atsohsa ll haire the taxes lcvicd placecJ on thc tax roll.
(3 ) The taxes levied arid collrctcd sllall be paid to rile Seabird 1sl;lnci 111diarl Ha~l i l .
(4) The Se,~bi~Ids land lrldiat~B and sl~allb e entitled to rrcei~ref unds hy ii 3). of payintnts-in-licii of taxes from the CI;ol,el.nn~eto~ft U;inada or tior11 n corporation included i t 1 Schedulc I t t or 1V of the Pny)?te~lt Lie11 (g l'nres Acr, 1C.S.C. 1985. ( 5 ) Not ivi thstanding the Seabird Island l~l~-liaBrczt lrd Pt-oyertj-T crs E,~,vc~~~Jii~~~~(: B~*- l l r~t~he: cf,o llowing expcnditul-es of filnds raised under this Uy-law arc hereby authori;*ed:
( i ) refiincls of ovcr-pay lnellt and interest, ( i i ) all, csperlsss of pi-cparation i lnd adiministra~iotol f this B ~ ~ - l z \ v . ( i i j ) the remurlccation of thc 'I'axation Administrator-. ( i i . ) all uspeilscs of er~fi,rcenlcnt of this B>- Ian-, i n c l u d i n ~le gal costs. (v) all tLspeuses incurl-cd in defending any challenge to this L~v-1310~1-' a111u f its pro\,isjons, i~~cludinlegg al costs, and
(vi) an), ~*ef~rtoifd' l axes duu ~ l t ~ dtehits Hy-Ia~v.
GENERAL 80. ,4ny section of this Hy-law or Schedule to this Hy-law ]!lay be ari~er~cled 1)). a by-law adopted bq the C'l~iefa nd Council and sent to thc Ministel- in a;.cot.dancc ti it11 the npp~.opr.iates ection or- sections of the Ifldiajr Art as i ~ ~ ~ ~ e fnrodmc dti me to ti me.
81. Il'hcrc a provision in this Hy-law or Schedule to this E3y-1:1\\ i s expressed in Ihc ],r.csent tensc. tirturc tense or- it1 thc past tensc, the ~ I . O L . ~ S I OiIiIp pl ic '~to thc circu~~~stan;clse tsh ey from ti111e to time arise u,ithout r-cScre~~tcoe the 1~r-csel1t tense, futr~ste nse nr thc past tense.
82. This By-law, including the Schedules to this By-Ian., shall bc consi~.i~eads hcin: I-crnediiil,a nd shall bc given such fair. large and liberal construction and interpretation as brst e11sure~th e attainment c>Fi ts object 5 .
83. Where any not ice, notificrltion, dernan(i, s tatenlent or direction is t'ecli~il.~0'1~ I permirted to be del ivc~~codr gic.en under this By-law, such ~ ~ o t i cueo,l i flcation, dom'ind, statemcllt or direutir-rli sllall he sufficient if nlailcd by registered mai I . pastngt: PI-c-paid,01 - cleli~crcdp ersonally to:
Scabird I cl and Indian Batld 8 Cho~varR oad P.O. BOX6 50 ,4gassiz, Dr*i~IiI s Co1umbi;i VOM 1AO AIt erltiori: Chief ~iricllC ouncil
84. A finditlg by a court ~ ~ f ' c o m ~ j~ucri~sdcitc~tito ~t1~1,l t a secriot~o r p~-o\'isiono f t h i s Hy-law is 1 oid or inlralid shall not al lkc t 01. beiw upon the validitj? or. i:~\'alidityo f' an)' i7the1-s cctiorl or part of this Bq.-Iaw or this By-law as a wholc.
85. The raic of interesr under subsectiot~1 O(3j of this 13)'-lai\*s hall hc d~ising each qurll-~cr-1)p eriod hCginning 017 Januarj. 1 : April 1, J u l y 1, and Octoher- I in c1.c.r-y ).ear. three percent (3%) ah0i.e the prime letlding rate of lhz principal banker to tile Scahird Island lrlclian Band or1 the 15th day of thc month immediiitcly preceding that pc'riod.
85.1 Tlic rale oi' i~~ t t ; r cusnt der subscctio~l1 1 ( 1) ol'this By-la\\- sb;ill bc i lu i - i~~~: each quar~er lyp eriod bzginnirlg or1 January 1, April 1 , July 1, and October 1 i11e very vcar, tht-ce percent (3%) bclonr the pr-irne lending rate of the pr-inciyrll banker to the Suabird Island Indian Band on the 1 5th day o f t hc t t~on tilr~n i-nedlatcly pi-ccecii I I h~at pcriod.
86, U'Iicn ill this By-law the s~rlgr~laisr -r rscd. tllc sirrgr~lirrs.h al l also i n q > i j th' plural a n d the plural shall itnply the singular and the n~asculines hall imply the fc'enilnli~ia. nd the feinii~ines ll:~II i t~lplytl lc masculit~c'.l i'llcn tIlc cor~ui ncti i~eis used, thr cor~juncti\.es l~nlli mply the d i ~ ~ j ~ ~ n catnidv teh e ciisjunctivc shall it~~pl!*th e cor~juntc i ve.
87. Where, p ~ ~ r s u atnot s ections 49 and 50 of this By-lasv. prclperty has becn Sol.feitc.d to. and vested in. thc Senhi]-d island Indian Band. thc C1lict':ir;d C o ~ ~ r l csjhl i ~ll direct the Taxation rlclrniiiistt.ator to canccl all taxes, pcnaltics and interest due and car-r-icdo r1 ti12 taxation 1.011 in respcc t of propcr-tjv.
8s. This fly-luw shall cumi: into force and effect ripon by the Millister.
SCHEDULE ''A'' P~.c.scribedT ax Rates for thc Taxation k'ear 20- -
C'lass of' PI-opzrty 1. Kcsi Jential 2 . Utilities 3 . Unnlauaged Forest L ; I I I ~ 4. Major- Industry 5. Light l~?cli is~ry 6 . 0 thcrlBusir~css 7 . h l~iriagedF orest Land 8. Recl-catiwal Proper-ty iNor1-T'tofit Organizati(?n
SC:l TEDULE "R" (subsection 16(2)) NOTICE OF DTSTKESS
TAKE NOTICE THAT f'ailurc to pay thc outstanding tax debt duc i111d on in2 ~ ~ i t h ~ ~ s p ctuo tt! rc above-noted property, bcing $ , on or hcfore t f ~ ce xpiration of st.\ CII ( 7 ) ( -laysa fter the date of'tl~iNs otice will result in the Taxr3tion .4 dt:~inistrato!-,p u1.sua11tt o subsect ion 46(3j of the St~rrhirdclJ I s I I I P ? ~I ~I I I ~ I 'hI'~LI ~/ ~O ' l i r s c l t i r j ~ rH I - - / ~ Hs~e,i zing by distress Ihe property described : i s f'olloii 3 :
( u general descriptior~o f the p~.opertyiv 11ic11 has been asscssc.d ) A N D F1JKTHLK TAKE NOTICE THAT failurc to pay tlw l~utstandingt ax debt up011 thc uxpiration of t i x seven ( 7 )d ays set out above, upillI -esulti 11 a copy uf this Notice bci~lgp osted at rhe locations on r-escr1.e nrhert: the proper-ty is lncattld a i ~ d\\ . ill ~.es\llIiI I t l ~ cso izurc of such pr.operljr. at your cost, such cost being ridded t o the aniount u f ' t l ~ e taxes c)~~tstamdinugn, til the tau debt is paid.
A h l ) FURTHER TAKE NOrTIC:E THAT piir.sllatit to subscctiot~4 7( 1 ) of the Sclrbir-(I I S ~ ( I I I LIiIld iarr Blrtlcl I ~ I Y L ~ I 3~~C1-IlIl lI\ t 'Y, OU I I I L I S C~ O I I ~ I I I ~ I I Clc~g' al pruceed I I ~ S Sin a ~ ~ n ~ ~ r t of competerlt j urisdizt ion tu challengu strch seiz111-ei vithin si x ty (60) days fionl rllc datc of such scini~-eo,r you w j l I he cstopped j'rurn denying the \,alidity of both thu seizure and the sale nf sucl~p ropc't-ty.
AND FURTHER 'FAKE NOTICE TI )AT upon the expiration of sixty (hO) day after the propc~ty1 12s ~ C C I sIe ized and the Fc~ilurteo pay the o~r is tandl~ta~xg d uht or comnlcnue cotlrt pl*ocsedings as sct out aboi~cy,o 11 nriil be deer-r~zdto have ahandoncd the property seized and the Taxation Ad tninistrator may autl~orizcth at thcl pl*oper-tyw ill be sold by public auction. A copy of the Norice of Sale of IJroperty Seizcd by Llistress ~ ~ bc~ pos1ted1 on y o ~ ~prro- perty located on reset.\-e, and will bc ~ ~ l b l i s h cfodr ut lcast selcn ( 7 )d ays in the - pp - Uen.spaptlr. (one or more Ilcnrspapt.rso f general 1oc;lt i o t ~ci rculation) befort. the date nf sale.
DATED AT _- this day of'- .-, 20 .
SCI ~ETIUL"Ec - (subsection 36(3)) A NUTICE OF SALE OF GOOCIS SEIZED BY DISTKESS
T A K t NOTICE rH.4T n s;Je by public auction /'or outsl;inding taxes owcd to thc Scahir-d I ~ l i ~ nIndd ian Hand ill occur 011 - at - (lclcntion) on the At the above-noted sale, the ibllowing gr>ods, se i~udb y distr+essp ursuant to sections 47 ~ 1 14ds of the Scabilvll~ln ucl 11rtlicrnB ittlli TCISC~BI~JO* -I/II I ~uI'i,l,l be sold, L L , t~ l t~ h ~
proceeds of such salc being uscd to pay the outstandine tau dcbt:
DATED AT this day of-
,-0 -at--- o'clock - - Kewrvc.
-, , 2op..--
SC:HEDULE -'D" (subsect iotl48( 1)) NClTICE OF SALE OF IMPROVEhlLNTS AYD DISPOSII'ION OF INTEKEST IN T H E RESEKVE
TO : AD L.)RESS: RE:
TAKk. YOTJCE TI 1.4T fi~ilureto pay all outstr-lnding taxes u it11 respecr to the iihove-nientior~edp roperty, being S , oil or before thc expiration of sixty (60) days after the date of this Notice ivill rcsult in the Tit~ationA dministr2lot- for t l~eS eabird Island Irlciian Band holding a sale by public auction (.or tende:-) of the iinproverncnts located on the a b o v e - r n c t t c propcl-ry and n dispositio!~b y public auctiot~( ur 1en~it.ro) f thc above-notcd intcrcst in thc
. . - Koservc shall be published in the Ne\vsl~apcr.S ol- scvell (7) days prior t o such sale and d~spos i t i aa~n~d. s!~albl c postcd un tile aboj e-nutcd property located 011 thc Rescrvc.
-1',4KL KOTLC:F, TI-IAT on or bzhre the cxpirntivr~o f six (6) montl-is aftci*t he abo~:c-me~ltionesda le and dispositiori, you n ~ a yrc dcen~y our intprovcments and inler-est in ille Reserve by paying tn the Taxation Administratoi- thc fi l l1 i-lrtlount of d l t axes Ii,r which thc imprclveme~~itvse rc sold atid the itltc~est disposed, togotl~erw it11 all taxes ii-flich have subsecluently Ihllt.11 due, i r ic l~ td i~~g ~ ~ , . i t l ~rce~sturitc ting. tlzc cost of he abo1.e-mentioned sale and dispnsition. If upon the expiration of those six (6) months any amount of the taxes rcmair~ o~ltstandingt,h e sale of'the i~~~proverneanntds disposition of the inte~cs t ill he declar*ed final, and Ihe pur.clluscr shall obtain both your ti tlc i n thc inlpro~,cn~snstosl d and >)cluri nterest in the Reserve. . . .:2
Ah'[) TAKE NOTIC:E THAT upon t l~csa le and disposition being declared final. you will bc required to i ~ ~ ~ r n c d ~ a\ltacclayte the property, and any righls or interests which you held i l l the improveiner~tsa nd lo tilt: Kt=serv.e land will be tr.ansfc~-redin fttll to thc put.c.l~ase~-.
LIATED AT - this day of ? -o --- Taxa ti011 Adtuir~is trator
SCHEDULE "U 1" (s~~l~sec t48i(o9)t)~ CETlrrlFICATION OF SALE Ah'Ll DISPOSITION OF INTETZEST ON RESERi'k
RE:
I,-. . Taxation Administl-ator Seabird IsI~I~ICIIr ldian l3~11d: hcl-eb! certify that scs~~lt inf'1g.01 31 the' fililurc of
( Tnx Dehtor) to pay thc outstandit~gta x debt on the r>bove-mentioned inlerest on Rcsenre,t hat interest has bear1 dispuscd of by public cluctior~( or tellcler) an3 the aboire-mcntioncdi mprovements llavc bee11 sold by public auctiun or tender pursuanr to the Sc~ihi/.dIs latld Jritiic111 B~l /?dT irxulinrl Bl'-lctlt'. The Sollon.ing pel-scln shall, p u ~ ~ s ~10~ s~utbnsetc tion 4,9(10) of that By-law, bc substituted for the Tax Dcl~toru s the hoIdc.r,'o~-neorf the abo1.r-noted interest in the Kcsert.e, including thc impruve~l~cnis :
(natne artd address of pu~.cl~nscart. sale)
SCHETIULE "E" (subscction 491 1))
NOTICE OF C:ANCEI,EATION O F INTEREST IN THL KESETi\.'E
TO: ADDKFSS: KF. :
'1'.41iE A'\'C>TICL'iT HAT hilr~rct.o pay in fill1 the ou t s tand i l~gta x debt o f $ \-\.it11 ~+cspcctot thc nbovc-noted PI-operiyw ill result, upor1 thr: erpiration of six ( h ) monlhs ~ ~ . C )tIhI Ie date of this Notice, in the ~.nncellationo f ? , c ) ~i~nrt ertst i n such property oil the Keservc, pursuant tu subscction 49(1) of the Sc'rrhi~.lIi. \/[irzd I t ~ d i c t r ~ Bcrrlr/ T~lxurionB )--La\tb. The failure to pay such t ake< i.; ;I breach of ;I term of the
-- (leasc, license, pct-tnit or agrettr~~enwt)lz ich can rcsu it in t l ~ cancellation of such intorest. Upon the cancullation of sucl~in terest you will be rcquired to imn~ediatelyv acazt: )lie I<csc.r-ve, a n d ;trijP rights 01- intel-esls nliliuh you acquir-cd thl-ough such (leasc, liccnse, pel-lnit or agrcen~enl)u :i 1 l cease to exist.
unrr'~nn'r tl-iis----
day of 20.-. Taxation r2dininistrntor
SCI-IEDULE "F" (subsection 49(3)) C'E RTf FI CATION OF C ANCELL ATIOh CIF INTEREST IN THE l<ESLIC\'E
TC E : - -- -- -- (dcscril?tivrr of property) - - -- .- -- - , -- (intcrcst 0:)r c i c r ~ t ) I . , Taxation Adn~inistriztorf or t l lc Seabil-d Islnncl l i ldian Bcind, heseb y certify that the above-n~cntionedi nterest un the Resci-ve has lxxn cancc.lled us terminated pursuant to sul~sc=ctio4n9 (3) of'tlle S~jlrhir.d i.~lnridJ ~rrlicl~bl 'crtld 7il.vcrtio1l H\*-lcr~ats~ a I-esult of'the fdil~~roef (?'a\; Dcbtor) to pav the outstanding tax debt ~~-11iwch2 s due and pi11 i ~ l > l ~ .
D,4TED AT- .-A-P this
day of .--, 20--. Taxation Adn~inistl-ator
SCHEDULE "1" (s\.thsection 5 1(3)) KOTICE OF DI.SUONTINUANCE OF SER\;IC:ES
' ~ I Z K EN OTICE THAT the 1:txcs for the abovc-noted propurty h ; i~ l :b cc;~d i ~ ea r~d outsti-111diisf5o r ~nonlhs3, n d that unless ~myn-tenit r ~fil l l fbr- th is !ax debt is receil ed on or bcfore thirty (30) days after the date of th i s Notrcc, 0 1 - you haire appeared before the Chief and C'o~uiciol f the Seabird Isla~ldI ndiatl 'Rand nnci rho\t.n cause :ns set out bcloxtr. the fnlltswing sel-vicss provided to this pr.c>pt.rty ivjll bc ciiscon tinilecI;
,4ND FURTI IER 'TAKE NOTICE THAT )-nu may attend a ~rleetlngo f tile Cll ie f ' a~~d Cnrincil t>f the Seabird Isliind Indian Bsrld scheduled for- , 20 at---- o ' c ' I o c ~ , ilt (pl:toc). (x i ' i th i~t~he 30 dil\;s set out abo1.e) and s h n u cause ;is to why tlle sen-iccs s h o ~ ~ lncoit bc discorztinuc.cl.
IIsriTET) AT , . this
day of. ,20-. .
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Seabird Island Indian Band held at the Seabird Islai~dln dian Band Administration Office, 8 Chowat Road, Agassiz, British Columbia,
1 \; , F v \ this day of i,)f pcc, , , ,q, iv ..I--..-.---- 1 2004. A quorum consists of five ( 5 )C ouncillors.
. COUNCILLOR COUNCILLOR ,,: j ,-! ;v ,, .I / - . , < ' < ,, , ,. . A , , ,. I .- '" COUNCILLOR
SCHEDULE "G" (subsectiot~s5 0(2) and (4)) NOTICE OF FORFEITURE
r['cl: AL)L)KkSS: RE:
TAKE NOTICF ;,']'I-IA'It'a xes imposed by the Scnhir.li I.silr~rtiI t~rJirl~HlL IIICIT (/.~(ltl;,/l Bjl-lclll-t?f or the abo1)e-noted pr-opcrty i n the year(s) -- . 11n~;eb een outstanding for ~ I Y O( 2) yeiirs and pursuant to subsections 5062) and (31, the above- I I C ~ i~nCter~e st on the Reserve is ilow s ~ ~ b j etco tf orfeiture.
TI-rc amount of all taxes, which are due and payable to the ~ l ~ lotfe t his Notice is as t-01 loivs:
(itemized statement of all taxes, including interest, penal ties, costs, ctc.) AND FURTHER TAKE NOTICE THAT unless the above-notcd outstanding taxcs are paid in full on or before the f'ortiztl~d ay aftcr the date of this Notice, the jntei-cst you hold i t ) t h i s PI-opet-tyw ill be absolutely and unconditionally forfeited to the . Seabird Islaud 111clianB and. Upon such forfeiture, ).our interest in Il-ie Reserve ivi l l vest in the Band clear- of all charges except those rights of way, easements or cltllt'r such third party interests which altach to that Reset-ire land .
AND FURTHER TAKE N0T1CE THAT where a n y taxes !-enlain unpaid on Decernbcr 1 of the s e c o ~ ~yeda r after the calendar year in \i.hic1 1 they were imposed, the payment of those taxcs does not prevent forfejture ~ ~ n l e tshsc payment
( i ) includes all taxes the11 d u e orld yl~yablc;a nd ( i i ) is made before forfeiture occurs under this section.
DATED AT -t his
day of .20- Taxatinn Adrni~listrator