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 Xatsoll First Nation in the Province of British Columbia,
XATSOLL FIRST NATION ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
Chief Comm is io r C.T. (Manny) Jules On behalf of the First Nations Tax Commission
XA TSO LL FIRST NATION ANNUAL TAX RATES LAW, 2024 WHEREAS: /\. Pursuant to section 5 of the First Nations Fiscal 1\lc11w}{e111ent Act, the council ofa first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including la,, s to establish tax rates and apply them to the assessed value of those lands and interests or rights; B. The council or the First Nation has made a property assessment la,, and a property taxation la\\'; and
C. Subsection I0 ( I) of the First Nations Fiscal 1\!c11w}{e111e11t Act requires a first nation that has made a property taxation law to, at least once each year, make a Im,· 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 Xatstill First Nation duly enacts as follo,, s: I. This La\\' may be cited as the Xar~iill First Nation Annual Tax Rates Lall', 2024. 2. In this Law: '·Act" means the First Notions Fiscal 1\la11age111ent Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Soda Creek Indian !Ja11d Property Assess111e111 ml{/ Ta.wt ion !Jylmr, 1998; '•F irst Nation" means the Xatstill First Nation, being a band named in the schedule to the Act; "property taxation la,,·" means a la\\' 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 LmY; and ·Taxation Law" means the Soda Creek !11dia11 Band J>ro;Jerty ;/sses.,·111e11t and Taxation !Jylmr, I 998. 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 or all taxable property in each property class. 4. Except where otherwise defined, ,rnrds and expressions used in this Law have the meanings gi\'en to them in the Assessment Law and the Taxation Lm,.
S. Where a provision in this La\\' is expressed in the present tense, the provision applies to the circumstances as they arise.
6. This I.aw must be construed as being remedial and must be given such lair, large and liberal construction and interpretation as best ensures the attainment of its ol~jcctivcs.
7. The Schedule attached to this Law forms part of and is an integral part of this La,,.
8. This Lm, COllles into force and eflcct 0 11 the day nlicr it is nppro\'f.~d by the First Nntions Tnx Cotll Ill ission.
Tl IIS LAW IS HEREBY DULY CN/\CT ED by Council on the 9th dny of Mny. 2024. nt Xntsiill First Nation, in the PrO\ ince of 13ritish Columbia.
A quorutll of Council consists of three (3) members of Council.
Chief Rhondn Phillips
Councillor Donna Dixon
Councillor Pat Sellars
Councillor Kelly Sellnrs
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PROPERTY C LASS
Class I - Residential Class 2 - Utili t ies Class 5 - L ight Industry Class 6 - Business/Other
SCHEDULE TAX RAT ES
RATE PER $1,000 OF A SSESSED VALUE
4.43409 24.14952 17.0433 8 14.07872
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