FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to t he First Nations Fiscal Management Act, hereby approves the fo llowing law made by the Ocean Man First Nation in the Province of Saskatchewan,
OCEAN MAN FIRST NATION ANNUAL TAX RATES LAW, 2023
Dated at Kam loops, British Co lumbia this 20th day of October, 2023.
a
issioner C.T. (Manny)Jules t Nations Tax Commission
OCEAN MAN FffiST NATION 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 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 Ocean Man First Nation duly enacts as follows: 1. This Law may be cited as the Ocean Man First Nation 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 Ocean Man First Nation Property Assessment Law, 2022; "First Nation" means the Ocean Man 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 Ocean Man First Nation Property Taxation Law, 2022; 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. For greater certainty, the taxes levied pursuant to section 3 of this Law for taxable property classified under both paragraph 7(l)(a) and 7(1)(b) of the Assessment Law shall be determined by applying the rate of tax for each property class and adding those amounts.
5. Notwithstanding sections 3 and 4, where the total amount of tax levied on the taxable property for a taxable property within the Commercial and Industrial property classes in a taxation year is less than two hundred dollars ($200.00), the taxable property shall be taxed at two hundred dollars ($200.00) for the taxation year.
6. 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.
7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
8. 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.
9. The Schedule attached to this Law forms part of and is an integral part of this Law. 10. 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 S day of o'-~.,,.\,,r Regina, in the Province of Saskatchewan.
, 2023 at
A quorum of Council consists of three (3) members of Council.
/L ,- ChiConnie Big Eagle (LpJ_ /4 rP/4' Councillor Carla Bison
1
Councillor Faye McArthur
p~.---;C-~ • Councillor Tammy Ewack
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SCHEDULE TAX RATES
PROPERTY CLASSES ESTABLISHED UNDER PARAGRAPH 7(1)(a) OF THE ASSESSMENT LAW
Commercial and Industrial Railway Rights-of-Way and Pipeline
PROPERTY CLASSES ESTABLISHED UNDER PARAGRAPH 7(1)(b) OF THE ASSESSMENT LAW
Commercial and Industrial Resource
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RATE PER $1,000 OF ASSESSED VALUE
15.25 15.25
RATE PER $1,000 OF ASSESSED VALUE
6.86 9.88