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 Sts'ailes in the Province of British Columbia,
STS'AILES ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 6th day of June, 2024.
C • f Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
STS'AILES ANNUAL TAX RATES LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Nfanagement 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 A1anagement Act requires a first nation that has made a prope1iy 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 ofSts'ailes duly enacts as follows: 1. This Law may be cited as the Sts 'ailes 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 Chehalis Indian Band Property Assessment Law, 2009; "First Nation" means Sts'ailes, 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 Chehalis Indian Band Property Taxation Law, 2009. 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 pmi 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 31st day of May, 2024, at Agassiz, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council.
Chief Ralph Leon
Councillor Cheryl Charlie
Councillor Boyd Peter
Councillor Tyra Point
Councillor Carla Charlie
Councillor Chadley Paul
Councillor Sherry Point
Councillor Timothy Felix
rChristyWenman
Councillor Kelsey Charlie
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PROPERTY CLASS
Class l Class 2 Class 5 Class 6 Class 8 Class 9
SCHEDULE TAX RATES
Residential Utilities Light Industry Business and Other Recreational Prope1ty / Non-Profit Organization Farm
RA TE PER $1,000 OF ASSESSED VALUE
4.14124 58.23034 10.44862 11. 86718 7.17291 32.69412
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