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 Membertou First Nation in the Province of Nova Scotia,
MEMBERTOU ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 20th day of October, 2023.
Commissioner C.T. (Manny)Jules the First Nations Tax Commission
MEMBERTOU ANNUAL TAX RATES LAW, 2023
WIIEREAS: ;\, Pursuant to section 5 oft he 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;
and
I3. The council of the First Nation has made a property assessment law and a property taxation law;
C. Subsection I 0( I) of the First Notions Fiscu/ Mu11uge111e11/ Act requires a first nation that has made a property taxatio11 law to, at le,1st once cnch ycnr. make a law setting the rate of tax to be applied to the assesst:d value of l~:1ch class oi' lands and interests or rights;
NOW l'IIEREFORE the Council of Mernbertou duly enacts as follows: 1. This Law may be cited as the Me111berto11 Annual Tax Rates Law, 2023. 2. lnthisL,iw: '·Act" means tht: First Nations Fisrnl Mc11wge111e11/ Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the ,'\J!emher/011 ProJ)erty Assessment Law, 2022; "First Nation'" means Mernbertou, being a band named in the schedule to the Act; ··pro1wrt)' taxation law" means a law enacted by Mernbertou under paragraph 5(1)(a) of the Act; "taxable pro1wrl)' .. has the meaning given to thcit term in the Taxation Law; and "Taxatio11 L(l\\ •• means the Me111herto11 Pm1wrtv Tu.rn1io11 Lelli', 2022. 3. l:L\l'S kvit:d pursuant to tht: Tn.\ation Law f'or the taxation year 2023 shall be determined by imposing the rntes set out in the Schedule upon the cissessed vcilue of all taxable property in each property class.
,I . Excl'pl \\'here otherwise delinccl, words and expressions used in this Law have the meanings given to then1 in the Assessrnc11t Law and the Taxation Law.
S. Where a prnvision in this Law is expressed in the present tense, the provision applies to the cirt:urnstances as they arise.
6, This Law nrnst be co11:;trut:d as being remedial and must be given such fair, large and liberal construction and interpretation as bt:st ensures the attainment of its objectives.
7, Tht: Scht:dule atlat:hed to this Law l"orms part of' and is an integral part of this Law.
8. This Lnw comes into force anci effect on the clay after it is approved by the First Nations Tax Commi ss ion.
THI S Li\ \V IS HEREBY DULY ENACTED by Council on the 19th clay of September, 2023, at Membertou. in the Province of Nova Scotia.
A quorum of Counci I consists of _seven (_7 _ ) members of Council.
Councillor· D,wid Marshall
~-~·-;1g__ ChiefTerrrnce Paul
Councillor Johanna LaPorte
Councillor Graham Marshall
Councillor Paul MacDonald
Councillor Allister Matthews
Councillor Storm Sack
2
Residentiul Corn11w1-cial Resource Property
SCHEDULE TAX RATES ( Per $ I 00 of assessed value)
2.1418 5.5318 2.3968
, .1