First Nations Tax Commission Commission de la 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 Skwah First Nation in the Province of British Columbia, Skwah First Nation Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021.
On behalf of the First Nations Tax Commission
SKWA H FJHST NATION ANNUAL TAX HATES LAW, 2021 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Ma11age111e11t 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 1 0( I) of the First Nations Fiscal Ma11age111e11t 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 oflands and interests or rights; NOW THEREFORE the Council of the Skwah First Nation duly enacts as follows: 1. This Law may be cited as theSkll'ah First Nation A111111al Tax Rates Lall', 2021. 2, In this Law: "Act" means the First Natio11s Fiscal Ma11age111e11t Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law"means the SJ...1val, First Nation Proper(pAssessment Law, 2014; "First Nation" means the Skwah First Nation, being a band named in the schednle to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable properly" has the meaning given to that tcnn in the Taxation Law; and "Taxation Law" means the Skwah First Nation Property Taxatio11Law, 2014. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 shall be detennincd by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each prope1ty
class. 4. Notwithstanding section 3, where the mnount of the tax levied on taxable property in a taxation yem is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dolfarn ($100.00) for the taxation year. 5. Except where otherwise defined, \vords and exprc.•rnions used in this Law have !he 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 libernl constrnetion and inteq1rctation as best ensmes the attainment of its objectives.
8. The Schedule attached to this Law forms part of and is an integral part of this Law.
9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the ,>(_/ Chilliwack, in the Province of British Columbia. A quorum of Council consists of four (4) members of Council.
--i/~-Councillor Alisha Peters
Councillor Elia Julian Councillor Edward (Eddie) Gardner
Councillor Shelia Stewart Councillor Stephen Williams 2
5f day of MtV/ ,2021,at I
SCJH<:DULli: TAX RATES
PROPERTY CLASS RATE PERS 1,000 OF ASSESSED VALUE IN:
Improvements Land Class 1 - Residential 5.05970 5.23207 Class 2 ·· Utilities 52.09628 54.11951 Class 5 ·· Light Indushy I 0.03233 10.31595 Class 6 - Business and Other 11.22086 11.57860 Class 8 - Recreational 7.28800 7.53828 Class 9 - Farm 32.76570 34.12830 3