First Nations Tax Commission Commission de Ia fiscalite des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Little Shuswap Lake Indian Band in the Province of British Columbia, Little Shuswap Lake Band Annual Tax Rates Law, 2020 Dated at Kamloops, British Columbia the 16th day of July, 2020. C.T. (Mann ules- Chief Commissioner First Nations Tax Commission
LITTLE SHUSWAP LAKE BAND ANNUAL TAX RATES LAW, 2020 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights; B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Subsection 10 ( 1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights; NOW THEREFORE the Council of the Little Shuswap Lake Indian Band duly enacts as follows: 1. This Law may be cited as the Little Shuswap Lake Band Annual Tax Rates Law, 2020. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the Little Shuswap Band Property Assessment Law 2019; "First Nation" means the Little Shuswap Lake Indian Band, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) ofthe Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Little Shuswap Lake Property Taxation Law, 2019. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2020 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where the amount ofthe tax levied on taxable property in a taxation year is less than one hundred dollars($ 100.00), the taxable property shall be taxed at one hundred dollars($ 10 0.00) for the taxation year. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law forms part of and is an integral part ofthis Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
TillS LAW IS HEREBY DULY ENACTED by Council on the ;)j_ day of June 2020, at Chase, in the Province of British Columbia. A quorum of Council consists ofTwo (2) members of Council. 2
SCHEDULE TAX RATES 3
Rates For : Chum Creek IR#2 1 Residential 2 Utilities 10 Regulated Railway r/w Rates For: North Bay IR#5 1 Residential 2 Utilities 5 Light Industry 6 Business and Other 10 Regulated Railway r/w Rates For: Quaaout IR#1 1 Residential 2 Utilities 5 Light Industry 6 Business and Other 8 Recreational Property/Non-Profit Organization 4 RATE PER $1,000 of assessed Value in: 3.43844 31.86621 18.44867 3.24283 31.06453 13.13813 12.75991 18.44867 4.74297 44.20942 18.45892 9.77025 6.23864
Rates For : Scotch Creek IR#4 1 Residential 2 Utilities 6 Business and Other 5 4.36997 53.17767 24.59868
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