FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Skwlax te Secwepemcufecw in the Province of British Columbia,
SKWLAX TE SECWEPEMCULECW ANNUAL TAX RATES LAW, 2023
Dated at Kam loops, British Columbia this 15th day of June, 2023.
Chief Cammi ·oner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
SKWLAX TE SECWEPEMCUiECW 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 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a prope1iy 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 Skwlax te Secwepemcuiecw duly enacts as follows: 1. This Law may be cited as the Skwlax te Secwepemci,fecw Annual Tax Rates Lav11, 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 Little Shuswap Lake Band Property Assessment Lav1~ 2020; "First Nation" means the Skwlax te Secwepemcuiecw, 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 Little Shusvvap Lake Band Property Taxation Lm1~ 2020. 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), 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 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 pmi of and is an integral pmi of this Law.
9. 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 Chase, in the Province of British Columbia.
'.5
day of June, 2023, at
A quorum of Council consists of two (2) members of Council.
~~ Chief James Tomma
N Councillor Wes Francois
Councillor Dawn Francois
2
PROPERTY CLASS
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
District: Chum Creek IR#2
Class 1 - Residential
Class 2 - Utilities
3.11543
32.34315
District: CPR
Class 10 - Regulated Railway
16.56920
District: North Bay IR#S
Class 1 - Residential
Class 2 - Utilities
Class 5 - Light Industry
Class 6 - Business and Other
2.59724
48.53763
11.14835
12.25336
Rates For District: Quaaout IR#l
Class 1 - Residential
Class 2 - Utilities
4.10379
45.96486
3
Class 6 - Business and Other
Class 8 - Recreational /Non-Profit
12.47739
6.01216
District: Scotch Creek IR#4
Class 1 - Residential
Class 2 - Utilities
Class 6 - Business and Other
4.29146
53.37392
27.12438
4