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 Penticton Indian Band in the Province of British Columbia,
Penticton Indian Band Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 27th day of May, 2022.
On behalf of the First Nations Tax Commission
C.T. (Mann
ules - Chief Commissioner First Nations Tax Commission
PENTICTON INDIAN BAND ANNUAL TAX RATES LAW, 2022 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 prope1iy 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 Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Annual Tax Rates Law, 2022. 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 Penticton Indian Band Property Assessment Law, 2021; "First Nation" means the Penticton 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 Penticton Indian Band Property Taxation Law, 2021. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2022 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1iy 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 prope1iy 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 paii 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 24th day of May, 2022, at IR No. 1 Penticton Indian Band Admin Office, in the Province of British Columbia.
A ~
sts of five (5) members of Co_u_n_c-il_.- ----------
Chief Greg Gabriel
Councillor Lesley Gabriel
Councillor Clint Gabriel
Councillor Timmothy Lezard
Councillor Dolly Kruger ~~~
Councillor Fred Kruger
Councillor Vivian Lezard
2
PROPERTY CLASS
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
Rates For District 1
1 Residential
5 Light Industry
6 Business and Other
8 Recreational /Non-Profit
9Farm
4.90980
10.90120
11.30780
6.56640
21.7424
Rates For District 2
1 Residential
2 Utilities
5 Light Industry
6 Business and Other
8 Recreational /Non-Profit
9Farm
4.90980
42.54511
10.90120
11.30780
6.56640
20.36053