FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIOl'-IS
The First Nations Tax Commiss ion, pursuant to t he First Nations Fiscal Management Act, hereby approves t he fo llowing law made by the Kitselas Fi rst Nation in t he Province of Brit ish Columbia,
KITSELAS FIRST NATION ANNUAL TAX RATES LAW, 2024
Dated at Ka mloops, British Co lumbia t his 15th day of August, 2024.
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On behalf of the First Nations Tax Commission
KITSELAS FIRST NATION ANNUAL TAX RATES LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First Natfons Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes ofreserve 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 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 of the Kitselas First Nation duly enacts as follows: 1. This Law may be cited as the Kitselas First 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 Kitselas First Nation Property Assessment Act, 2012; "First Nation" means the Kitselas First 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(1 )(a) of the Act;
"taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Kitselas First Nation Property Taxation Act, 2012. 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 prope1iy in each property class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1iy in a taxation year is less than one hundred dollars ($100.00), the taxable prope1iy 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 Council on the 23 Kitselas Administration Office, in the Province of British Columbia.
rd
day of July, 2024, at
~u~ offive (5) members of Council.~/
~ ~nnett
Councillor Cyril Bennett-N abess
Councillor Geneva Mason
Councillor Ken McDames Jr.
Councillor Victor Wright
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Councillor Gerald Nyce
Judy Gerow
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PROPERTY CLASS
Class 2 - Utilities
Class 5 - Light Industry
Class 6 - Business and Other
SCHEDULE TAX RATES
RATE PER $1,000 of ASSESSED VALUE
21.67297
11.26607
9.77130
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