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 Cook's Ferry Indian Band in the Province of British Columbia,
COOK'S FERRY ANNUAL RATES LAW, 2023
Dated at Kam loops, British Columbia this 18th day of January, 2024.
Chief Commissione . (Manny)Jules On behalf of the First Nations Tax Commission
The Council of the District Province Place Date
Cook's Ferry Indian Band Nlaka'pamux Nation
18 Day
BAND COUNCIL RESOLUTION Number 20231218-03
COOK'S FERRY INDIAN BAND BRITISH COLUMBIA REGION SOUTH BRITISH COLUMBIA SPENCES BRIDGE 12 Month
2023 Year
The following Resolution was passed by a quorum of Council. ANNUAL RATES LAW, 2023
Page 1 of 2
WHEREAS the Cook's Ferry Indian Band is a Band within the meaning of the Indian Act, R.S.C., 1985, c-1-5; and
A.
Pursuant to section 5 of the First Nations Fiscal Management Act, the counci l of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establ ish tax rat es and apply them to the assessed value of lands, interests and rights in the reserve; and
B. The Council of the Cook's Ferry Indian Band 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 appl ied to the assessed va lue of each class of lands, interests or rights in the reserve;
NOW THEREFORE the Council of Cook's Ferry Indian Band duly enacts as follows:
1. This Law may be cited as the Cook's Ferry Annual Rates Law, 2023; and
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 Cook's Ferry Property Assessment Law, 2079; "Fi rst Nation" means the Cook's Ferry Indian Band, being a band named in the schedu le to the Act; "Property Taxat ion Law" means a law enacted by the First Nation under pa ragraph 5(1)(a) of the Act; "Taxable Property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Cook's Ferry Property Taxation Law, 2079; and
3.
Taxes levi ed 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 al l taxable property in each property class; and
4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than One Hundred dollars ($100.00), the taxable property shall be taxed at One Hundred dollars ($100.00) for the taxation year; and
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; and
6. Where a provision in this Law is expressed in the present tense, the provision appl ies to the circumstances as they arise; and
7.
8.
9.
2
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; and
The Schedule attached to this Law forms part of and is an integral part of this Law; and
This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
FURTHER THAT, We, the undersigned, Chief and Councillors of the Cook's Ferry Indian Band do hereby confirm that the foregoing Band Council Resolution was approved by a majority of the quorum present at a duly convened meeting on December 18, 2023, at Spences Bridge, in the Province of British Columbia, and this Law is Hereby Duly Enacted.
A quorum of this band consists of _3_ _ Council Members
=:?,~ J kd CoundlrWilfred Paul
i
A.~~ Councillor Pearl Hewitt
PROPERTY CLASS
3 SCHEDULE A
TAX RATES
Rate Per $1,000.00 of Assessed Value
RATE
Class 1 - Residential
Class 2 - Utilities
32.83033
Class 3 - Supportive Housing
Class 4 - Major Industry
24.87159
Class 5 - Light Industry
Class 6 - Business and Other
Class 7 - Recreational Property/Non-Profit
Class 8 - Farm
Class 9 - Prescribed Railway ROW
16.0367