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 Membertou in the Province of Nova Scotia,
MEMBERTOU ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
On behalf of the First Nations Tax Commission
MEMBERTOU ANNUAL TAX RATES LAW, 2024
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Jvlanagement 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;
and
B. The council of the First Nation has made a property assessment law and a property taxation law;
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 ofMembe1iou duly enacts as follows: 1. This Law may be cited as the Membertou Annual Tax Rates Law, 2024. 2. In this Law: "Act" means the First Nations Fiscal Jo.;Janagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Jvlembertou Property Assessment Lmv, 2022; "First Nation" means Membe1iou, being a band named in the schedule to the Act; "property taxation law" means a law enacted by Membertou 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 A;Jembertou Property Taxation Law, 2022. 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 . 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. 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 24 day of May, 2024, at Membertou, in the Province of Nova Scotia.
A quorum of Council consists of _seven L7_J members of Council.
~~'~ Chief Terrance Paul
1-a4,o d± Councillor Craig Christmas ~ Councillor Dean Christmas LJ,e ~ Councillor Lee Gould
Councillor David Marshall Councillor Anthony Paul
~u,J 4L&.i 42 Councillor Lawrenferaui
Councillor Gail Christmas
Councillor Paul MacDonald
~~ Councillor Allister Matthews
Councillor Storm Sack
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RESIDENTIAL COMMERCIAL RESOURCE PROPERTY
SCHEDULE TAX RATES
(Per $100 of assessed value) 1.9435 4.0000 2.1935
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