Part II - Enacted First Nations Legislation

Minister of Indian Affairs and Northern Development

Ministre des Affaires indiennes et du Nord canadien

I HEREBY Dro:..J\RE the following by-law made by the Council of the Enoch Band of Indians, , in the Province of Alberta, at a rreeting held on September 15, 1986, TO BE APPROVED pursuant to sub-section 83(1) of the Indian Act.

A by-law respecting Taxation and Business Licensing.

Dated at Hull, Quebec

This JJ-rll day of fJ::6. 1987

~~\(\A~~~ Bill McKnight:

Witness:

Ottawa. Canada K 1A 0H4

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• r I < ln<.ian and No<1hem Alla,rs Cana!la •

lnciar, and lrul Allairs

Allaires rdemes et w Nord Canada

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Allaores roemes et nJil

BAND COUNCIL RESOLUTION RESOLUTION DE CONSEIL DE BAHDE

NOTE The word• "From our B•nd fund•" "Capit•I'" or B•nd Ftanda

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1986/87/26774 - 17

R•••nu•••, •1uch ••■r I• the c•••• .. utt •Pr•., 1n •II re1oh,tioru requ••Unc ••Pend1h,t1t1 hom ,

NOTA: Lea mofa ''tf•• lond• d• notre b:tnde ••Capite1° ou ,..,.,u•• aalon la caa doi.,•nt ,,.,.,,,. da,u, tOJtw• I•• reaolurlona po,r-,1 awr d•• dips,••• 0 mMte lo• fonds daa bnnd••

THE COUNC.:IL OF THE Current Capitol Balance L-:-c ::E'.-::C:..ON:.;,_S:.;E'.:..l::L:...=.D:::E...:L::A.:..:B:..A:..N::D::E'.:....:;/N:..D:..::IE.:.;N::N_E _- =EN=OC=ff:....:I:..:ND=I=AN=__;:;BA=ND=-------, Sold• de capital ACENCY

_n_1s_T_R_1_c_T ______E_ D_HO.;._;NTO:..:...:..N_/:....:H_O_B_B_EMA_.;._;D:..I_S_T=R...:I...;;C...;;T_ _______- j Committed - E'.n/1•11•

PROVINCE Current Revenue balance ___________AL _B_E_R_T_A_ _________________- -j Sold• de ,e.enu PLACE ~Nc.::0:::,11:..;D~E'.=-.!L:,.'E'.=N!!DR=O!.:IT'...-___S_T O_N_Y_P.;:LA:.,___I_N_-_I_ND....;_I_AN_;_;RE.::::..S:..:E-=R-VE....:;_...;ll:..:l:..3;..._5 ___ Comrnlued _ E.nrlli 7 DATE 15 DAY - JOUR

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D(;> HEREBY RESOLVE; DECIDE'., PAR LES PRE'.SE'.NTF,S:

WHEREAS the Council of the Enoch Band of Indians of the Stony Plain Indian Reserve No. 135 in the Province of Alberta; desires to make By-Laws for the purposes contained in Sections 83 (1) (al, (1) (c), (1) (e), and (1) (g) of the Indian Act, R,S.A. 1970, c. I-6, as amended.

AND WHEREAS the Governor in Council has by Order in Council 11970-108, dated January 21, 1970, d~clared that the Enoch Band has reached an advanced stage of development,

THEREFORE BE IT RESOLVED THAT: 1. This by-Law may be citeft as the "Enoch Band Taxation and Business Licensing By-Law, 2. This By-Law repeals and replaces By-Law No. 4, By-Law No. 4-04-2-72 and By-taw··No. 4-04-3-74.

A quoN!II ro, lhl■ Bonde Pour cette bande le quorvm ••t consist■ or s rlxli Council Members 10 Membrea du Conaell

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... _... ........ 6;:,'.. -.. ··· .. . (Counctllor - con•••ll•rJ

(Counc11lor -

ccrue,tter)

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(Counc,llot - con••ill•t) (Councillor - con•••llet) • FOR DEPARTMENTAL USE ONLY -RESERVf AU MINISTERE 3. E•pend1ture 14 Authorit,- - Aurorlti•I S. Source or Fund, De'p..,eH Jndi ■ n Act Sec $ou,c■ de, laod• I$ B • II e wmue - R •wnu A th I L. · I R u• $ ,:;~.,,. • or aur e& 0 C •pit•I O R: ::~u

1 9 d F d Cod I 2 COMPUTER BALANCES - SOLD£$ D"ORDINA 'l'EUR • •n un •~-•_ __: ___ __. .:,__.,-:..;.._------:,----j Code du c ._ - •. -,. • d• bend•

Date

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Approwd - Approv.,..bla

Date

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1HE IRlCH BAND OF INDIANS BY-I.AW NO.

•El«Xll BAND TAXATICJ!l and BUSINFSS LICDSDli BY-LAW"

Being a By-Law to repeal and replace the following By-Laws respecting taxation of property on the Stony Plain Indian Reserve No. 135: By-Law No. 4; By-Law No. 4-04-2-721

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By-Law No. 4-04-3-74 .

WHERF.AS the Council of ~ Enoch Band of Indians of the Stony Plain Indian Reserve No. 135 in the Province of Alberta, desires to make By-Laws for the purposes contained in Section 83(l)(a), (l)(c),(l)(e) am (l)(g) of the Indian Act, R.S.A. 1970, c. I-6, as amended.

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AND WHEREAS the Governor in Council has by Order in Council #1970-108, dated January 21, 1970, advanced stage of develoi;:rnent;

declared that the Enoch Band has reached an

'wEREFORE BE IT RESOLVED THAT:

1. .This By-Law may be cited as the "Enoch Rand Taxation and Bu<,iness Licensing By-Law;

2. '!his By-Law repeals and replaces By-Law No. 4, By-Law No. 4-04-2-· 72 and By-Law No. 4-04-3-74.

IEFINITIONS

3.

In this By-Law, a. 'Assessor' means assessments.

b.

c.

a

person appointed by the Council to rrake

'Band' means the Enoch Indian Band as constituted pursuant to the provisions of the Indian Act R.s.c. 1970 c. I-6, as amended.

'Business' occupation,

includes business, trade, profession, industry, employment or calli!YJ and the providirYJ of goods

arrl services.

d. e.

'Council' means the Council of the Enoch Indian Band. ' Improvement' means i) a buildi!YJ or structure erected or placed upon, in, over or under land whether or not it is so affixed as to becane transferred without special mention by a transfer of interest of the land,

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ii) anything affixed to or integrated in a wilding or structure affixed to the larrl that WOJld without special mention te transferred by a transfer of interest in the land, arrl iii) machinery, equipment, appliances, working tanks, and other things including the supporting foundations arx:l footings that form an integral part of an cperational unit designed for or used in a) proceRsing or manufacturing, or b) the production of natural resources or the transmission of natural resources pipeline, whether or ' not the machinery, equiJ;l'lent, appliances, working tanks or other things are so affixed as to becorre transferred without special mention by a transfer of the interest in the laoo.

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f. g. h.

i.

j.

'Indian' has the sane meaning as is fourrl in the Indian Act. 'Ment>er of the Ban:1' means a member of the Enoch Indian Band. 'Larrl' means land situated on the Stony Plain Indian Reserve No. 135 and includes tenements, hereditaments, or any estate, interest, license or permit therein, and without restricting the generality of the foregoing, includes tinoer rut d:>es not include minerals.

'Occupant' means a person lawfully in possession of land on the Reserve.

'Person includes a corporation and the heirs, executors, - administrators or other legal representatives of a

person.

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'Parcel' means i) any portion of Land, the bourrlaries of which are described or referred instrument giving a possession thereof, or

to in a document or person the right to lawful

ii) any portion of the Reserve deemed by the Council tote a parcel,

'Pipeline' means: i) any continuous string of pipe, including loops, by-passes, cleanouts, distribution meters, distribution regulators, valves and fittings situated in, en or under a continuous strip of land, right of way or easement teing constructed or constructed or acquired for gathering,

distributing or transporting of gas, oil, salt, brine, wood or any canbination, product or by­ product thereof whether the string of pipe is used or not, ii) any pipe for the conveyance or disposal of any water, steam, salt water, glycol, gas or any other substance used in or incidental to the proouction of gas or oil or both,

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iii) any pipe in a well used or drilled for the purpose of

iv)

a) b)

c)

obtainirY;J oil or gas, or both, or any other mineral, injectirY;J or disposing of gas, air, water or other substanoe to any underground formation, or

supplyirY;J water for underground formation.

injection

to

any

land held by the Crown forming the sites of wells used for any of the purposes described in subclause (iii),

v) pipeline rights of way or easements, vi) well head installations and other improvements located at the well site and used to obtain production fran the well or for the protection of the well head installations, and

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n.

·o.

p.

vii) drain lines and flare lines, but does not include viii) the inlet valve or outlet valve installations, materials, devices,

ix)

or any fittings,

apparatus, appliances, pipe equipment or plant machinery between those valves in any processing, refinirYJ, manufacturirY;J, marketing, transmission line pumping, heating, treating, separating, or storage facilities, or between those valves in any regulating or meterirv;J station, or

land or buildings or structures not otherwise mentioned in this clause.

'Prqierty' includes land, impr01Tements, pipelines, works and transmissicn lines.

'Reserve' means the Stony Plain Indian Reserve No. 135, in the Pr01Tinoe of Alber .t a •

'Resolution' means a Resolution or Motion passed at a meetirv;J of Council duly.convened.

'Works and Transmission Lines' means: i) the installations, structures, materials, devices, fittirv;Js, apparatus, appliances, equipment, plant machinery, ways and easements, constructed or acquired for and used in the generation, transformation, transmission, distribution, delivery or sale of electricity by a person whose rates are controlled or set by the Public Utilities Board or by a municipality, aoo

ii) cables, structures, amplifiers and drcp lines designed and used for the purpose of transmitting cable television for camiercial sale or resale to the public, except those cables, structures, amplifiers or drcp lines installed within and cwned

by the owner of the building,

but does not include physical land or buildings.

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4.

(1)

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LIABILITY TO ASSESSMENT AND TAXATIOO Except as provided by this By-Law and subject to subsection ( 2) all property in the Reserve of persons who are lawfully

in possession thereof, or who have a right to occupy, use, reside or otherwise exercise rights thereon, is subject to assessment and taxation on an annual basis by the Band,

(2)

Notwithstanding anything in this By-law, the following property is exempt fran assessment and taxation:

i) the interests of an Indian or the Band, ii) the interests of a canpany wholly owned by the Band or any member of or 'members of the Band,

iii) all personal property, is expressly declared

except personal property that by the By-Law to be assessable.

iv) property used for school or religious purposes.

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ASSESSMENT 5. Every year, the Council· shall cause to be prepared an assessment roll setting forth the assessed value of all assessable property in the Reserve as established' by the assessor in accordance with this By-Law.

6. assessment.

7. assessment,

't'he

Council may

by By-Law prescribe standards and method<3 of

Where the Council has

(1)

not prescribed standards

and netoods of

the assessor shall apply the regulations made fran time to tine by the Minister of Municipal Affairs for the Province of

Alberta, pursuant to the provisions of The Municipal Taxation Act of Alberta, R.S.A. 1980, as amended, or

(2)

where the property to te assessed is a pipeline or works and transmissico line, the assessor shall apply the standards and metoods prescribed by regulations made fran time to time pursuant t.o the Electric Power and Pipeline Assessment Act,

R.S.A. 1980.

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8. The Assessor shall assess all property that is liable to assessment under this By-Law according to the standards and methods of assessment µ.irsuant to Section 6 of these By-Laws or where the Council has not prescribed standards and methods of assessment pursuant to section 7 of these By-Laws •

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9. Where there are oo staooards ard methods to apply to a particular assessment, the assessor shall assess the property en an equitable basis with other similar kincls of property on the Reserve, ancl if there are no such similar properties on the Reserve, then with similar property in neighbourin-;i municipalities.

10. In assessing property, the assessor shall separately assess land, improvements, pipelines, and works arrl transmissicn lines.

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11. 'ltie assessor shall, not later than the 31st day of December in each year, assess for taxation purposes

in the next following year all

assessable property in the Reserve, rowever in the year 1986 the assessment made in 1986 shall apply to taxation in 1986.

12.

Notwithstanding

section 11,

the Council may,

by resolution,

authorize the assessor to use the assessoo value of the prq,erty as shown on the assessment roll of the current year as the assessed value of the property for the next follo,dng year.

13. Every person whose property may be subject to assessment, shall give to the assessor all information necessary to enable him to make an assessment arn shall pennit the assessor to inspect his property upon reasonable noti.oe by the assessor.

14. After the assessor has canpletoo the assessment, he shall return to the Council the assessments made by him aoo the Council shall cause to be entered upon the assessment roll the assessments returned by the assessor.

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15. After the assessment roll has been canpleted, the Council shall cause an assessment slip setting out the amount of the assessment to be sent by mail or otherwise delivered to every person whose nane appears on the assessment roll .

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16. A person who appears on the assessment roll may, upon reasonable notice to the Council, ancl during the office oours of the Enoch Administration, inspect the assessment roll.

Band

<XJ«>IAINrS

17. A person whose name appears on the assessment roll may canplain to the Council in respect of: a. An error or anission alleged in respect of the assessment of arrJ property,

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18.

b. c. d.

(1)

'(2)

(3)

(4)

An assessnent alleged to be too high or too low, A property in any way wrongly assessed, or The name of a person alleged to be wrorv;ifully entered upon or anitted fran the assessment roll.

A person who wishes to cx:mplain to the Council pursuant to section 17 shall notify the Council particulars aoo groorrls of his cx:mplaint.

A notice of complaint may received

in writing of the

within thirty days after the mailing or delivery of the assessment slip to the cx:mplainant •

Every notice of complaint shall contain a mailing address to which all notices to the cx:mplainant may be sent.

The cx:mplainant shall enclose with his notice of cx:mplaint the sum of $10.00 in respect of each parcel, imprOll'ement, pipeline or works

and

transmission line to which the

canplaint relates ancl in the event that the canplaint is allowed, the sum deposited shall

be in Form A aoo shall be by the Council at the Barrl Administration Building

be returned to the

cCJll)lainant aoo otherwise it shall form part of the general revenue of the Band.

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(5)

(6)

(7)

Upon receipt by the Council of a notice of complaint, the Council shall notify the cx:mplainant, the assessor and any other person affected thereby of the tine aoo place of the sitting of the Council to hear the cx:mplaint.

A notice under subsection 5 shall be sent by mail to any person affected at the address stio.m on the notice of cx:mplaint at least ten days before the sitting of the council.

Where a cx:mplainant or any person whose assessment may be affected by the result of a ca:iplaint fails to appear in person or by an cW]E!nt, the COuncil may proceed in his absence •

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19. Where the value at which any property is assessed appears to be rore or less than its fair actual value, tha amount of the assessment of the property shall nevertheless not be varied on ccmplaint if the value at which the property is assessed is fair am just in proportion to the value at whidl othar property on the Reserve subject to assessment is assessed.

20. Where tha Council has heard a ccmplaint ard made a decision the Council shall direct that the assessment roll be amended in accordance with its decision.

21. When the Council has heard am determined any canplaint, the Council shall forthwith notify the canplainant am the assessor of its decision.

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TAXATIOO

22. . The Council shall, in each year, pass a budget By-Law: (1) To establish a rate of taxation to be levied on all assessed property soown on tha assessment roll: ard

23.

shall be year .

(2)

All

To provide for expenditure of the revenues derived frcrn taxation.

taxes

levied shall be

deemed

to have been imposed, and

deemed to be due on am fran the 1st day of January of the current

24.

(1)

The Council shall cause a tax roll to be prepared settin;J rut the names of all persons on the assessment roll am the

anount of tax levied with respect to each category of property therein. •

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( 2)

(3)

The tax roll may be included on the same cbcument as the assessment roll.

After the preparation of the tax roll is canplete, the Council shall cause a notice of taxation to be sent to eadl person liable to pay tax such notice to be in the form of Form B attached hereto.

25, All taxes owin;; are payable within sixty days after a notice under Section 25( 3) has been mailed to the perscn liable to taxation •

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26. 1he Council may, by Resolution, Band CO"llprcmising payment of arrears of taxes upon such telTIIS as the Council deems advisable and wherever the Council deems it is in the best interests of the Band as a whole to oo so.

authorize an agreeirent with the

27. 1he Council may by By-Law enter into agreements with any person to exell\)t that person frcm taxation pursuant to this By-Law in whole or in part where the Council considers such exemption to be in the best interests of the Band as a whole. 28. 1he Council may, by By-Law, cancel arrears of taxes that appear on the assessrrent and tax roll for any purpose which the Council deerrs advisable and whereever the Council deems it is in the best interests of the Band as a whole to oo so.

BUSINF.SS LICfflSES 29. E:very person engaging in a business, wholly or partially on the Reserve, shall obtain a business license fran the Council.

30. All persons wishing to engage in a business, wholly or partially on the Reserve, must sul:Jnit an applicatioo to the Council in a fonn set out in Fonn C attached hereto.

31. 1he Council may, on an annual basis, by Resolution prescribe the licence fees for the classes of business as set out in Schedule .,,..

32. 1he Council shall issue a business license to every applicant upco receipt of a carpleted application and payment of the prescribed fee.

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33. 1he Council may refuse to issue a license, where the business is contrary to any provisioo of the Indian Act, any regulation thereunder or

any other law which may be in force •

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OFPmcES AND PfflALTIFS

34. ( 1) Any person who fails to pay all or a portion of any taxes imposed pursuant to this By-Law is guilty of an offence punishable on sunmary conviction an::l is liable to a fine in an anount equal to the arrount of tax owirq an::l remainirq unpaid. (2) Notwitlistan::lirq section 34(1), the Council may on tehalf of the Band, take any other proceedi°"1s available to it at law to recover anounts owed in respect of unpaid taxes.

TRANSITICftlAL

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35. All assessments made an::l taxes levied pursuant to By-laws repealed by this By-Law remain in force with respect to assessments made an::l taxes levied prior to the canirq into force of this By-Law . 36. This By-law canes into force imrrediately after taxes for the year 1985 have been levied un::ler By-laws 4, 4-04-2-72 an::l 4-04-3-74.

1986.

PASSE!? at a Council Meetirq this ____ day of _______, A. o.

OUEF

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CDUNCILUJR

CXXJNCILIDR

(DUNCILI.OR

rotJNCILI.OR

CXXJNCILI.OR

CXXJNCILIDR

CXXJNCILIDR

CXXJNCILI.OR

APPROVED m "mE MINISTm OF INDIAN AFFAIRS AND NORIHE~ DE.VEIDPMENr on this ___ day of _________, A.O. 1986.

MINISTER OF INDIAN AFFAIRS AND NORIBERN DEVELOPMENI'