FIRST NATIONS TAX COMMISSION COMM ISSION 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 Neskonlith Indian Band in the Province of British Columbia,
NESKONLITH IND/AN BAND ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 8th day of June, 2023.
On behalf of the First Nations Tax Commission
NESKONLITH INDIAN BAND ANNUAL TAX RATES LAW, 2023
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 I 0( I) 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 Neskonlith Indian Band duly enacts as follows: 1. This Law may be cited as the Neskonlith Indian Band Annual Tax Rates Law, 2023. 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 Neskonlith Indian Band Property Assessment Law, 2010; "First Nation" means the Neskonlith 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 S(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Neskonlith Indian Band Property Taxation Law, 2010. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2023 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 ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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 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 part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
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THIS LAW IS HEREBY DULY ENACTED by Council on the 30th day of May 2023, at Chase, in the Province of British Columbia
A qu:~sists of fou , (4) membecs ofCouacil.
, Chief Irvin Wai
==-------- Councillor Brad Arnouse Counci llor Shirley Anderson
------- - - - ----Counc illor Joan Hooper
~ H<f)/4-Council lor Mindy Dick ~~ Counci Il or Frances Narcisse
PROPERTY CLASS
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 - Farm 10 a Regulated (railway track and right of way) 1O b Regulated (fibre optic utilities inside railway r/w)
IR 1 & 2 (Chase)
5.6119 57.1007 13.2342 19.3376 14.5561 11.4649 11.4761 15.9986 20.8607
RA TE PER $1,000 ASSESSED VALUE
IR 3 (Salmon Arm)
4.7771 38.1873 71.0719 14.9528 14.5465 4.8215 18.4331 25.4856 38.1099
3