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T h h e e re F b ir y s a t p N p a r t o io v n e s s T th of Saskatchewan,
FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
f C o o ll m ow m in is g s
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the Mis F ta ir w st a N si a s t
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F N is a c t a io l M n a in n
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m Pr e o n v t i A n c c t e ,
MISTAWAS/S FIRST NATION ANNUAL TAX RATES LAW, 2022
Dated at Kamloops, British Columbia this 17th day of November, 2022.
� On behalf of th a::: e First Natio e n r s C T .T a . x (
M Co a m nn m y) is J s u i l o e n s
at
MISTA WA SIS NEHIYAW AK ANNUAL TAX RA TES 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 prope1ty 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 Mistawasis First Nation duly enacts as follows: 1. This Law may be cited as the Mistawasis 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 Mistawasis -Property Assessment Law, 2017; "First Nation" means Mistawasis Nehiyawak, 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 prope1ty" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Mistawasis Property Taxation Law, 2017. 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:
(a) upon the taxable area of all taxable prope1ty in the non-arable (range) or other agricultural prope1ty class; and
(b) upon the assessed value of all taxable property in a prope1ty class other than a propetty class referenced in paragraph (a).
4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms pmt of and is an integral part of this Law. 8. 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 ?_8 day of October, 2022 at Mistawasis Reserve, in the Province of Saskatchewan.
ouncil consists of Four (4) members of Council.
a-1,yL Watson
Counci ~
.J!--&
en o n ton
Councillor Derek Sanderson
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PROPERTY CLASS
Other Agricultural Land and Improvements
PROPERTY CLASS
SCHEDULE TAX RATES
RA TE PER ACRE
$ 8.03
RA TE PER $1,000
of assessed value
Commercial and Industrial
22.205
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