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 Osoyoos Indian Band in the Province of British Columbia, Osoyoos Indian Band Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 28th day of May, 2021. On behalf of the First Nations Tax Commission C.T. (Ma ny) ules-Chief Commissioner Irst Nations Tax Commission
OSOYOOS INDIAN BAND ANNUAL TAX RATES LAW, 2021 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 Osoyoos Indian Band duly enacts as follows: 1. This Law may be cited as the Osoyoos Indian Band Annual Tax Rates Law, 2021. 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 Osoyoos Indian Band Property Assessment Law, 2009; "First Nation" means the Osoyoos 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) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Osoyoos Indian Band Property Taxation Law, 2012. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 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 of the tax levied on taxable property in a taxation year is less than one-hundred dollars ($ 100), the taxable property shall be taxed at one-hundred dollars ($ 100) 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 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 2181 day of May, 2021, at Oliver, in the Province of British Columbia.
A quorum of Council consists of FOUR (4) members of Council.
Councillor Veronica McGinnis Councillor Sammy Louie Councillor N than McGinnis
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SCHEDULE A 2021 TAX RATES FOR TAXATION DISTRICT #1 Oliver, BC
PROPERTY CLASS RATE PER $1 ,000 OF ASSESSED VALUE
Land Improvements Class 1 - Residential 5.4937 5.7673 Class 2 - Utilities 31.8313 33.5873 Class 5 - Light Industry 13 .5599 14.2301 Class 6 - Business and Other 12.3974 13.0676 Class 8 - Recreational Property/Non-Profit Organization 5.8097 6.0833 Class 9 - Farm 10.3897 10.6633 3
SCHEDULEB 2021 TAX RATES FOR TAXATION DISTRICT #2 Osoyoos, BC
PROPERTY CLASS RATE PER $1,000 OF ASSESSED VALUE
Land Improvements Class 1 - Residential 5.4963 5.5290 Class 2 - Utilities 25.3775 25.4920 Class 5 - Light Industry 11.0819 11.1342 Class 6 - Business and Other 10.2363 10.2886 Class 8 - Recreational Property/Non-Profit Organization 5.8123 5.8450 Class 9 - Farm 10.3923 10.4250 4