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 t he fo llowing law made by the Flying Dust Fi rst Nation in the Province of Saskatchewan,
FLYING DUST FIRST NATION ANNUAL TAX RATES LAW, 2022
Dated at Vancouver, British Columbia this 8th day of December 2022.
Chief Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
FLYING DUST 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;
B. The council of the First Nation has made a prope1iy 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 Flying Dust First Nation duly enacts as follows: 1. This Law may be cited as the Flying Dust 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 Flying Dust First Nation Property Assessment Law, 2016; "First Nation" means the Flying Dust 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 prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Flying Dust First Nation 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 prope1iy in each property class. 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 fonns part of and is an integral paii 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 10° 1 Dust First Nation, in the Province of Saskatchewan.
day of November, 2022, at Flying
A quorum of Council consists of three (3) members of Council.
./
Chief Jeremy Norman
Councillor Tyson Bear
Councillor Rubyn Norman
Councillor Marie Gladue
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PROPERTY CLASS
SCHEDULE TAX RATES
Meadow Lake LR. 105C Commercial/Industrial Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements
Flying Dust I.R 105, 105A, 105D, 105E, 105F Commercial/Industrial Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements
Flying Dust I.R 105!, 1050 Commercial/Industrial Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements
Flying Dust I.R 105H, 105L Commercial/Industrial Non-Arable (Range) Land and Improvements Other Agricultural Land and Improvements
RATE PER $1,000 OF ASSESSED VALUE
17.720306
25.814
21.8288
22.1075
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