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 Binche Whut'en in the Province of British Columbia,
8/NCHE WHUTEN ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 6th day of June, 2024.
Chi Commissioner C.T. (Manny)Jules On beha of the First Nations Tax Commission
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BINCHE WHUT'EN 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 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 of the Binche Whut'en duly enacts as follows: 1. This Law may be cited as the Binche Whut 'en 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 Binche Whut'en Property Assessment By-law, 2020; "First Nation" means the Binche Whut'en, 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 tenn in the Taxation Law; and "Taxation Law" means the Binche Whut 'en Property Taxation By-law, 2020. 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 constrned as being remedial and must be given such fair, large and liberal constrnction 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 3rd day of June, 2024, at Binche Whut'en Community Centre, in the Province of British Columbia.
A quorum o£oft hree (3) membcrs of Council
Chief Jarrod Tom
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~ Councillor Corbi~ Tom / ___/4~ Q:J,tLg
Councillor Sebastian Anatole
PROPERTY CLASS
SCHEDULE TAX RATES
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
RATE PER $1,000 OF ASSESSED VALUE
5.45092 24.44927 17.34260 13.96300 11.71467 5.28722 10.11722
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