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
Adams Lake Indian Band in the Province of British Columbia,
Adams Lake Indian Band Annual Tax Rates Law, 2022
Dated at Kam loops, British Columbia this 1st day of September 2022 .
On behalf of the First Nations Tax Commission
~zt::Commissioner First Nations Tax Commission
ADAMS LAKE INDIAN BAND ANNUAL TAX RATES LAW, 2022 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Jvfanagement 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 propetty 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 Adams Lake Indian Band duly enacts as follows: 1. This Law may be cited as the Adams Lake 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 Adams Lake Indian Band Property Assessment Law, 2015; "First Nation" means the Adams Lake 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 Adams Lake Indian Band Property Taxation Law, 2015. 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 propetty in each propetiy class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable propetty in a taxation year is less than four hundred dollars ($400.00), the taxable propetty shall be taxed at four hundred dollars ($400.00) 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 circumstanc·es 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 pati of and is an integral pati of this Law.
9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THJS LAW IS HEREBY DULY ENACTED by Council on the 17 day of August, 2022, at Chase, in the Province of British Columbia.
A quorum of Council consists of four (4) members of Council.
Kukpi7 (Cnief) Florence Lynn Kenoras
Tk'wemi'ple7 (Councillor) Brandy Chelsea
Tk'wemi'ple7 (Councillor) Cory Sampson
Tk'wemi'ple7 (Councillor) Shelley Witzky
Tk'wemi'ple7 (Councillor) Joyce Kenoras
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SCHEDULE TAX RATES
TAX GROUP ONE-Indian Reserve No. 2, 3, 4 and 5 PROPERTY CLASS
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 Class 10 - Regulated CPR R/W
TAX GROUP TWO- Indian Reserve No.1, 6 and 7 PROPERTY CLASS
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 - Farm Class 10 Regulated CPR R/W
RATE PER $1,000 Of Assessed Value
6.1762 57.6351 15.3979 22.9453 16.0672 12.6655 11.6583 26.0124
RATE PER $1,000 of Assessed Value
5.1843 39.0558 73.1709 15.6331 15.1993 4.9650 21.2902 26.0124
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