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 Squamish Nation in the Province of British Columbia,
SQUAMISH NATION ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
~Jules On behalf of the First Nations Tax Commission
SQUAMISH NATION ANNUAL TAX RATES LAW, 2024 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 l 0(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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish 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 Squamish Real Property Assessment Law, 2010; "First Nation" means the Squamish 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 Squamish Real Property Taxation Law, 2010. 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 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 ($ 100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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 the Council on the 17th day of May 2024, at which the required quorum of four (4 ) members of Council was present throughout.
AQUORUMOF SQUAMISH NATION COUNCIL CONSISTS OF
~ COUNCILLORS
/
~
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD MEETING HELD AT: NORTH VANCOUVER B. C.
MOVED BY:
DATED: 2024-05-17
Stewart Gonzales
~ Sempulyan
----::;>---, - ~ -- Dustin Rivers
Sxwchalten iy ~elsflem
Joyce Williams
SECONDED BY
Ann Whonnock
,~ ~ d -W~ listen Rivers Ann Whonnock
Tiyaltelut
IM-a-fl~ Deborah Baker K'ana
~
Sumkwaht
--41
Syexwaliya
(1)6,n (;)JP~~ Wilson Williams Sxwfxwtn
2
Property Class
Class 1: Residential
Class 2: Utilities
Class 4: Major Industrial
Class 5: Light Industrial
Class 6: Business and Other
Class 8: Recreational Property/ Non-Profit Organization
SCHEDULE 2024 PROPERTY TAX RATES
Xwmelch'sten (Capilano)
2.75979
24.90764
27.66972
4.16180
8.00703
5.74975
RAT E PER $1,000 Assessed Value
Eslha7an (Mission)
3.02579
55.12791
30.92329
10.03023
10.14432
4.40170
Ch'ich'elxwi7kw (Seymour)
2.89458
55.12458
17.20254
10.39911
9.01723
6.39165
St'a7mes (Stawamus)
3.45250
53.19200
29.92360
12.94130
9.71550
4.64010
Senatw (Kitsilano)
2.96818
46.17412
38.01234
10.31225
10.37951
4.11514
3