FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATION S
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Lil'wat Nation in the Province of British Columbia,
L/L'WAT NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 19th day of December, 2023.
Chief Comm is io C.T. (Manny) Jules On behalf of the First Nations Tax Commission
CERTIFICATION
“I hereby certify that this document is a complete version of the Annual Tax Rates Law enacted by the Council on December 12, 2023, and consisting of 3 pages.
Certified this 12 th day of December 2023, by: Signature: ________________________ Name & Title: Kerry Mehaffey, Chief Administrative Officer
LIL’WAT 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 Lil’wat Nation duly enacts as follows: 1. This Law may be cited as the Lil’wat 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 MCIB Property Assessment Law, 2013; “First Nation” means the Lil’wat 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 MCIB 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 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 part 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.
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THIS LAW IS HEREBY DULY ENACTED by Council on the 12 Currie, in the Province of British Columbia.
th day of December, 2023, at Mount
A quorum of Council consists of seven (7) members of Council.
_________________________________________ Ku̓kwpi7 Skalúlmecw Dean Nelson Political Chief
̓
_________________________________________ Kúkwpi7 Gélpcal R. Ashley Joseph Cultural Chief
______________________________ Ha̓ma7 Councillor Alphonse Wallace
̓
_____________________________ Qaqawam Councillor Christopher Wells
_____________________________ Kík7ak Councillor Helena Edmonds
___________________________ Lhpatq Councillor Maxine Bruce
___________________________ Sík Sík Councillor Joshua Anderson
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_____________________________ Nt’eqwk Councillor Troy Bikadi
_________________________________ Xzúmalus Councillor Roxanne Joe
_________________________ Saw̓t Councillor Martina Pierre
̓
___________________________ Tsámam Councillor Rilla Sampson
_______________________________ Sneqwéma Councillor Renee Wallace
_______________________________ Nímtsvq Councillor James Williams
PROPERTY CLASS
Class 1- Residential
Class 2- Utilities
Class 5- Light Industry
Class 6- Business and Other
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
1.00858
28.07681
6.81844
12.81508
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