FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
The Fi rst Nati ons Tax Commission, pursuant to t he First Nations Fiscal Management Act, hereby approves the foll owing law made by the Splatsin First Nation in t he Province of British Co lumbia,
SPLATSIN FIRST NATION ANNUAL T,AX RATES LAW, 2023
Dated at Ka mloops, Bri t ish Co lumbia t his 13th day of February, 2024.
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(Manny)Ju les On behalf of the Fi rst Nations Tax Commission
SPLATSIN 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 Splatsin First Nation duly enacts as follows: 1. This Law may be cited as the Splatsin 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 Splatsin First Nation Property Assessment Law, 2011; "First Nation" means the Splatsin 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(l)(a) of the Act;
"taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Splatsin First Nation Property Taxation Law, 2011. 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.
THIS LAW IS HEREBY DULY ENACTED by Council on the _6th_ day of February 2024, at Enderby, in the Province of British Columbia.
A quorum of Council consists of four (4) members of Council.
KUKPl7 MICHAEL CHRISTIAN
TKWAMIPLA7 PHYLLIS JEZEWSKY
TKWAMIPLA7 MIRANDA KIMBASKET
TKWAMIPLA7 VIKKI TRONSON cjµ -<--«lL~
TKWAMIPLA7 CRYSTAL MORRIS
TKWAMIPLA7 EDNA FELIX
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PROPERTY CLASS
Class 1 Residential
Class 2 Utilities
Class 5 Light Industry
Class 6 Business and Other
Class 8 Recreational /Non-Profit
Class 9 Farm
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
4.98390
56.62110
15.49020
12.51480
6.89590
12.04230
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