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
Tk'emlups te Secwepemc in the Province of British Columbia,
Tk'emlups te Secwepemc Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 2nd day of June, 2022.
On behalf of the First Nations Tax Commission
eputy Chief Commissioner First Nations Tax Commission
' , , TKEMLUPS TE SECWEPEMC 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 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 Tkemlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tkemlz'tps te Secwepemc Annual Tax Rates Law, 2022. 2. In this Law: "Act" means the First Nations Fiscal lvlanagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Kam/oops Indian Band Property Assessment Law, 2008; "First Nation" means the Tkemlups te Secwepemc, 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 Kam/oops Indian Band Property Taxation Law, 2008. 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 Class 1 taxable prope1iy in a taxation year is less than three hundred and fifty dollars($ 350) the taxable prope1iy shall be taxed at three hundred and fifty dollars($ 350) for the taxation year.
5. Notwithstanding section 3, where the amount of tax levied on taxable propetiy other than Class 1 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.
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.
9. The Schedules attached to this Law forms part of and are 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 26 day of May 2022, at a meeting held by videoconference. --~A quorum of Council consists of four (4) members of Council. ....
Chief Rosanne Casimir
Council or Nicole Morning-Star Peters
Councillor Joshua Gottfriedson
Councillor Dave Manuel
Justin Gottfriedson
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PROPERTY CLASS
SCHEDULE A DISTRICT 1 (KIB GENERAL) TAX RATES
Class 1 - Residential Class 2 - Utilities Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization
RATE PER $1,000 of assessed value
4.48000 31.44800 15.43430 14.50375 4.64710
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PROPERTY CLASS
Class 1 - Residential
SCHEDULEB DISTRICT 2 (PAUL LAKE) TAX RATES
RATE PER $1,000 of assessed value
5.76691
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PROPERTY CLASS
SCHEDULEC DISTRICT 3 (SUN RIVERS) TAX RATES
Class 1 - Residential Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization
RATE PER $1,000 of assessed value
6.03820 17.57330 16.91030
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