FIRST NATIONS TAX COMMISSION COMM ISSION 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 Upper Nicola Band in the Province of British Columbia,
UPPER NICOLA BAND ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
Chief Commissio e .T. (Manny) Jules On behalf of the First Nations Tax Commission
UPPER NICOLA BAND ANNUAL TAX RA TES LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal A1anagement 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 prope1ty assessment law and a property taxation law; and
C. Subsection 10(1) of the First Nations Fiscal Jvfanagement 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 Upper Nicola Band duly enacts as follows: 1. This Law may be cited as the Upper Nicola Band Annual Tax Rates Law, 2024. 2. In this Law: "Act" means the First Nations Fiscal A1anagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Upper Nicola Band Property Assessment Law, 2023; "First Nation" means the Upper Nicola Band, 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 Upper Nicola Band 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 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 21 day of May, 2024, at Douglas Lake in the Province of British Columbia.
A quorum of Council consists of Five (5) members of Council.
Chief Dan Manuel
Cotfucillor Fredrick Holmes ?-/I&£ ~ = Councillor Kevin Ned
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Councillor Brian Holmes
Councillor Dennis MacDonald
Councillor Ira Tom
Councillor Craig Shintah
Councillor Matthew Manuel
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Councillor Stuait Michel
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PROPERTY CLASS
Class 1 Residential Class 2 - Utilities
SCHEDULE TAX RATES
RATES PER$1,000 OF ASSESSED VALUE
3.57931 21.43359
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