FIRST NATIONS TAX COMMISSION COMMISS ION 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 St'uxwtews First Nation in the Province of British Columbia,
STUXWTEWS FIRST NATION ANNUAL TAX RATES LAW, 2024
Dated at Kam loops, British Columbia this 17th day of September, 2024.
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C • f Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
ST'UXWTEWS FIRST NATION ANNUAL TAX RATES LAW, 2024 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management 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 laws to establish tax rates and apply them to the assessed value of those lands and interes~ or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Subsection l 0(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 St'uxwtews First Nation duly enacts as follows: 1. This Law may be cited as the St 'uxwtews 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 Bonaparte Indian Band Property Tax By-Law, 1993; "First Nation" means the St'uxwtews 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 Bonaparte Indian Band Property Tax By-Law, 1993. 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. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DU LY ENACTED by Council on the 27th day ofA ugust2024,atSt' uxwtews First Natio n Adm inistration Office , in the Prov in ce of British Columbia. A quorum of Council consists of three (3) members of Council. y~ IJJ!jL/4 --..
Kukpi7 Frank Antoine
Tk ' wem7 iple7s Dr. Verna Billy Minnaba1Tiet
tilda Morgan
Tk ' wem7 iplc7s Ace Stewart-Pen-y
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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 Propetfy/Non-Profit Organization Class 9 - Faim
RAT EPER $1,000 OF ASSESSED VALUE
3.79376 20.84741 13.84371 10.46411 9.19335 4.26226 9.09226
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