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
Ch-ihl-kway-uhk Tribe Society in the Province of British Columbia,
Grass 15 Reserve Annual Rates Law, 2022
Dated at Halifax, Nova Scotia this 16th day of June, 2022.
On behalf of the First Nations Tax Commission
C.T. (Mann
ules - Chief Commissioner First Nations Tax Commission
, ,
GRASS 15 RESERVE ANNUAL TAX RATES LAW, 2022 WHEREAS: A. Grass 15 Indian reserve has been set apart for the use and benefit of nine First Nations, being Aitchelitz First Nation, Kwaw-kwaw-Apilt First Nation, Shxwha:y Village First Nation, Skwah, Skowkale First Nation, Soowahlie First Nation, Squiala First Nation, Tzeachten First Nation, and Yakweakwioose First Nation, and those First Nations have each made a delegation law pursuant to paragraph 5( 1) (t) of the First Nations Fiscal Management Act, delegating their law making power regarding property taxation of the Grass 15 reserve to the Ch-ihl-kway-uhk Tribe Society, each of which laws was approved by the First Nations Tax Commission;
B. Pursuant to its delegated power, the Ch-ihl-kway-uhk Tribe Society may, in respect of Grass 15 reserve, make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve;
C. The Ch-ihl-kway-uhk Tribe Society has made a property assessment law and a property taxation law for Grass 15 reserve; and
D. Subsection 10(1) of the First Nations Fiscal Management Act requires that where a property taxation law has been made that, at least once each year, a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve must be made;
NOW THEREFORE the Board of the Ch-ihl-kway-uhk Tribe Society duly enacts as follows: 1. This Law may be cited as the Grass 15 Reserve 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 Grass 15 Reserve Property Assessment Law, 2016; "Delegate" means the Ch-ihl-kway-uhk Tribe Society, a society incorporated under the laws of the province of British Columbia with the registration number of S-0038196, and with a civic address of 8A - 7201 Vedder Road, Chilliwack, BC, V2R 4G5;
"property taxation law" means a law enacted under paragraph 5(l)(a) of the Act by the Delegate; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Grass 15 Reserve Property Taxation Law, 2016. 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 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 ($ IOO) 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 Society,
AW IS HEREBY DULY ENACTED by the board of directors of the Ch-ihl-kway-uhk Tribe Delegate, on the 06 day of June, 2022, at Chilliwack, in the Province of British Columbia.
A q . rum of the Board consists of five (5) members of the Boa~
Chief Derek Epp
Chief Brenda Wallace
Chief Terry Home
Chief Robert Gladstone
Councilor Willy Hall
Chief Randy Leon q~&,,1 Chief Angie Bailey
Chief Lara Mussell
2
PROPERTY CLASS
Class 1 - Residential Class 2 - Utilities Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property Class 9 - Farm
SCHEDULE TAX RATES
RATE PER $1,000 of assessed Value in:
Improvements 3.91845 50.13366 8.85894 9.67936 4.79415 33.38875
Land 4.04972 52.06964 9.10669 9.97950 4.93037 34.78440