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
Nadleh Whut'en Band in the Province of British Columbia,
Nad/eh Whut' en First Nation Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 3rd day of August, 2022.
On behalf of the First Nations Tax Commission
C.T. (Manny ules - Chief Commissioner First Nations Tax Commission
NADLER WHUT'EN 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 puiposes 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 Nadleh Whut'en First Nation duly enacts as follows: 1. This Law may be cited as the Nadleh Whut 'en 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 Nadleh Whut'en Band Property Assessment Law, 2013; ''First Nation" means the Nadleh Whut'en 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 S(l)(a) of the Act; ''taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Nadleh Whut 'en Band Property Taxation Law, 2013. 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 ($100) for the taxation year. 5. Except where otherwise defined, words and expressions used in this I.aw 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 fonns part of and is an integral part of this Law.
9. This Law comes into foroe and effect on the day after it is approved by the First Nations Tax Commission.
TmS LAW IS HBREBY DULY ENACTED by Council on the 6 th Wbut'en, in the Province ofB ritish Columbia.
day of July, 2022, at Nadlch
A quorum of Council consists of four (4) members ofC omiciL
Councillor Mark Lacerte ~'-~C.La J\lt~f◄ •__· . , l Councillor Ashley Beathe - )
. ·-·-· - i .· ,, J ) . ' :,fl ; .
SCHEDULE TAX RATES
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 - Fann
RATE PER $1,000 of Assessed Value
Improvements Only 6.81402 29.43571 23.19919 18.30659 14.91927 6.41052 11.13052
Land & Improvements 6.64381 28.83997 22.62047 17.72787 14.50226 6.24031 10.96031