Part II - Enacted First Nations Legislation

Decision Information

Decision Content

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

Soowahlie First Nation in the Province of British Columbia,

Soowahlie First Nation Annual Tax Rates Law, 2022

Dated at Kamloops, British Columbia this 28th day of July, 2022.

On behalf of the First Nations Tax Commission =£Commissioner First Nations Tax Commission

SOOWAHLIE FIRST NATION 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;

and

B. The council of the First Nation has made a prope11y assessment law and a prope11y taxation law;

C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a prope11y 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 Soowahlie First Nation duly enacts as follows: 1. This Law may be cited as the Soowahlie First Nation 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 Soowahlie First Nation Property Assessment Law, 2014. "First Nation" means the Soowahlie First Nation, 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 prope11y" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Soowahlie First Nation Property Taxation Law, 2014.

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 prope11y class.

4. Notwithstanding section 3, where the amount of the tax levied on taxable prope11y in a taxation year is less than one hundred ($100) Dollars the taxable prope11y shall be taxed at one hundred ($100) dollars 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 pait of and is an integral pa1t 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 4 in the Province of British Columbia.

A quorum of Council consists of three (3) members of Council. j ChiefBrenda Wallace \ ~ Oc~~ Councillor Tanya Commodore

th

day of July, 2022, at Cultus Lake,

Councillor Marcella Commodore

Councillor Darrell Commodore

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PROPERTY CLASS

SCHEDULE TAX RATES

Class I - 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

RA TE PER $1,000 of Assessed Value

2.52882 20.05962 14.09097 9.19837 8.35598 3.73162 8.45162

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 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.