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 Gitsegukla First Nation in the Province of British Columbia,
GITSEGUKLA FIRST NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 20th day of October, 2023.
missioner C.T. (Manny)Jules First Nations Tax Commission
GITSEGUKLA FIRST NATION ANNUALTAXRATES LAW, 2023 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal J,,;fanagement 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;
and
B. The council of the First Nation has made a property assessment law and a property taxation law;
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 Gitsegukla First Nation duly enacts as follows: 1. This Law may be cited as the Gitsegukla First Nation Annual Tax Rates Lmv, 2023. 2. In this Law: "Act" means the First Nations Fiscal J,,;fanagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Gitsegukla First Nation Property Assessment Law, 2013; "First Nation" means the Gitsegukla 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 property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Gitsegukla First Nation Property Taxation Law, 2013. 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 prope1ty class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1ty in a taxation year is less than one hundred dollars ($ 100), the taxable prope1ty 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 pait 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.
THIS LAW IS HEREBY DULY ENACTED by Council on the 31 day of July, 2023, at Gitsegukla, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council.
e-Signed by Randy Russell 2023-08-02 23:36:55:55 GMT
Deputy Chief Randy Russell
e-Signed by Anne Howard 2023-08-10 20:51:36:36 GMT
Chief Anne Howard e-Signed by Melvin Aksidan 2023-08-03 05:01 :29:29 GMT
Councillor Melvin (Mel) Aksidan
e-Signed by Thelma Marsden 2023-08-17 15:35:51:51 GMT
Counci I! or Jennifer Gladstone
Councillor Thelma Marsden
e-Signed by Julia Walker 2023-08-03 05:43:53:53 GMT
Councillor Crystal Smith
e-Signed by Wendy Wesley 2023-08-02 23:56:44:44 GMT
Councillor Wendy Wesley
Councillor Julia Walker
e-Signed by Brian Wesley 2023-08-24 19:57:26:26 GMT
Councillor Brian Wesley Sr.
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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
RA TE PER $1,000 of Assessed Value
3.97661 22.94403 15.26783 11.90923 10.23473 4.52621 9.65621
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