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 Beecher Bay First Nation in the Province of British Columbia, Beecher Bay Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 4th day of June, 2021.
On behalf of the First Nations Tax Commission C.T. (Man y) ules - Chief Commissioner irst Nations Tax Commission
Current ver. 2019 02 13 BEECHER BAY 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 Beecher Bay duly enacts as follows: 1. This Law may be cited as the Beecher Bay 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 Beecher Bay Property Assessment Law, 2016; "First Nation" means the Beecher Bay, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Beecher Bay Property Taxation Law, 2016. 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, a taxable property classified as a residential (class 1) shall be taxed at three hundred fifty dollars ($350.00) for the taxation where
a) The amount of the tax levied under section 3 is less than three hundred fifty dollars ($350); and b) No taxpayer for that taxable property is sixty-five (65) years of age or over. 5. Notwithstanding section 3, a taxable property is classified as a residential (class 1) shall be taxed at one hundred dollars ($100) for the taxation year where
a) The amount of the tax levied under section 3 is less than one hundred dollars ($100); and b) A taxpayer for that taxable property is at least sixty-five (65) years of age. 6. 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.
7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
8. 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.
Current ver. 2019 02 13 9. The Schedule attached to this Law fonns part of and is an integral part of this Law. 10. 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 _31st_ day of_May_, 2021, at Beecher Bay, in the Prov· . itish Columbia. A
Councillor Bernice Millette
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Current ver. 2019 02 13 SCHEDULE TAX RATES PROPERTY CLASS British Columbia Class 1 - Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
RATE PER $1000 off assessed value: 5.33800 46.91464 27.35702 16.07658 6.11131 10.69131 3