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 Katzie First Nation in the Province of British Columbia,
KATZIE FIRST NATION ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Co lumbia this 30th day of May, 2024.
~y)Jules On beha lf of the First Nations Tax Commission
KATZIE FIRST NATION ANNUAL TAX RATES LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First NaNons 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 propetiy 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 Katzie First Nation duly enacts as follows: 1. This Law may be cited as the Katzie First Nation Annual Tax Rates Law, 2024. 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 Katzie First Nation Property Assessment Law, 2023; "First Nation" means the Katzie 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 Katzie First Nation Property Taxation Law, 2023. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2024 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each prope1iy 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 pmi 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 23 day of May, 2024, at Katzie First Nation Band Office, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Councillor Lisa Adams
Councillor Rick Bailey
Councillor David Kenwo1thy
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PROPERTY CLASS
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
Rates For District: Katzie Indian Reserve #1
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
3.92100
47.35690
14.84690
11.83070
10.67250
7.94590
51.97860
Rates For District: Katzie Indian Reserve #2
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Indust1y
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
3.17967
38.86440
6.00953
7.44413
9.61864
5.13217
17.99207
3
Rates For District: Katzie Indian Reserve #3- Barnson
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
2.93626
50.48694
20.70493
6.57418
8.20909
4.13425
11.78686
Rates For District: Katzie Indian Reserve #4- Pitt Lake
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
3.32460
46.27390
10.07550
8.64310
11.11970
11.38160
23.33420
4
Rates For District: Katzie Indian Reserve #5- Graveyard
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
3.91050
55.12700
16.02480
10.65650
10.77080
11.30950
24.81600
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