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 Elsipogtog First Nation in the Province of New Brunswick,
ELSIPOGTOG FIRST NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 19th day of December, 2023.
On behalf of the First Nations Tax Commission
ELSIPOGTOG FIRST 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 Elsipogtog First Nation duly enacts as follows: 1. This Law may be cited as the Elsipogtog 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 Elsipogtog First Nation Property Assessment Law, 2015; "First Nation" means the Elsipogtog 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 S(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Elsipogtog First Nation Property Taxation Lml', 2015. 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 propetiy 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 pat1 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 20 day of November 2023, at Elsipogtog, in the Province of New Brunswick.
A quorum of Council consists of five (5) members of Council.
Councillor Jonathan David Augustine
Councillor Cameron Noam
,a.m~Sock
Councillor Stephen Peter ~.~ Augustine Copage
Councillor Joseph Dennis Jacob Francis
rystal Tanya
1 Everett ipass
Councillor Peter George Sock
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Richibucto No. 15 Property Class
Residential Non-Residential
Soegao No. 35 Property Class
Residential Non-Residential
SCHEDULE TAX RATES
Rate Per $100.00 of Assessed Value
1.9590 3.9423
Rate Per $100.00 of Assessed Value
2.0254 4.2383
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