FIRST NATIONS TAX COMMISSION COMM ISSION DE LA FISCALITE DES PREMIERES NATIO l'-IS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Washagamis Bay First Nation in the Province of Ontario,
WASHAGAMIS BAY FIRST NATION PROPERTY ASSESSMENT LAv½ 2024
Dated at Ottawa, Ontario this 25th day of March, 2025.
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Ch f C mmissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
WASHAGAMIS BAY FIRST NATION PROPERTY ASSESSMENT LAW, 2024
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WASHAGAMIS BAY FIRST NATION PROPERTY ASSESSMENT LAW, 2024
PART I CITATION .... ......................................... ........ ................ ............................. ... .... ... ... .... ..... ... .... .............. ..... . 6
CITATION .... .. . ... ... ..... ... .. ..... .. ... . ... ....... .. ..... ..... ......... .... .. ........ .. ............ ..... ... ..... . ... .. ..... .... .... ....... ..... ..... .... ......... .... ... .. 6 PART II DEFINITIONS AND REFERENCES ........................................................ .. .... .. .. ......................................... .. ... 6
DEFINITIONS AND REFERENCES ... ... .... .... .... .. ... ..... .... ..... ..... .... .. ... .... ... ... .... ..... ..... .. .. .. .. ... .. ..... .... ...... ..... ... .. ...... ......... ... ..... 6
PART Ill ADMINISTRATION ........... ................ ..................................................................... .. ..... .. ...... .. .. .. .. ........ ... . 8
ASSESSOR .. .. .... .. ... ..... .. .. . .... . .... .. .. .. ... . .... .. .... ..... .... ..... ..... .... .... ..... .. ... ..... .... ..... .... ... ...... ... .. .. ... .... .. ... .... ... ..... ..... .. . ....... .. 8 APPLICATION OF LAW ... ... ..... ..... ...... .......... .... ........ ..... ... .. .... .. ... ... ...· ·· ·············· ··· .. ... .. .... ... .... .... .. .. ..... .. .. ..... .......... ...... ... 9
PART IV ASSESSED VALUE ..... ...... .. .......... .. ........... ... ....... .... .. ...... ... ..... ......... .. ..... ... .. ...... ........ ... .... .... ..... ........ ........ 9
A SSESSMENT AND VALUATION ...... ...... ............. .. ... .... .. .. .. .. . ..... .... ... .... ... .... ......... . .... .. , .... .. .... ... .... .. .... ... ..... , .. ............. .. .... . 9 CLASSIFICATION ... ........ ,., .... . ..... , .. . ,., .,., . .. ... .... .. , .. .. .... ... ...... . .. ... ............ ... ..... .. ...... , .. .... ...... .. .. ... . ... ......... ... .............. ..... 10
PART V INFORMATION AND INSPECTIONS .. ....... .......... .................. .... ... ...... ..... .............. ........... ................ .. ..... .. . 10
REQUEST FOR INFORMATION .. .... . .. .... ........ .......... .... . , . ....... ..... .. ....... . , .... . , ... .. .. , .. .. .... ... ...... . , .... .... .... ......... .. .. ,., ... . . ,. , ....... 10 INSPECTIONS AND INFORMATION . ..... ....... ..... .. ......... ..... ....... ....... ..... .... ...... .... .. .. ... .. . ........... .. .. ....... .. ...... .. .. ..... . ............ .. 10
PART VI ASSESSMENT ROLL ........................................ ...... ........ .. ......... .. .. .. .. ........ ....... ... ... ... .......... .................... . 11
ASSESSMENT ROLL . .. ... .. .. .. .... ... . ... ........... ..... .... ... .. .. ... ... .... ... ... ... .. .. ..... ... ..... .... .. ... ...... ..... . ..... ... .... .. ....... .... .. .... ..... .... .. . 11 CERTIFICATION BY A SSESSOR .. .... . ....... ......... ...... ..... . , .... . , .. .. ..... ... ...... ... ...... ................... .. ... . , .. .... . ... . . ,.,., .. .. . .... ...... .......... 11 AMENDMENTS TO A SSESSMENT ROLL .... , . ... .... . . , .... . , ... ... ...... .......... ................. .... .... , .. ... .... ........... ... ,., .... . ..... .... .... ........ ... 11 VALIDITY OF A SSESSMENT ROLL .... . .. ........... .. .. ............ .. .... ....... .... ......... ......... .. ... ...... ...... ....... ... ... ... ...... ..... ... .. ......... ...... 12 INSPECTION AND USE OF A SSESSMENT ROLL .. .. ................. .. ............ .. .. .... .... .. .. .... .. .. .... ... ...... .. .... .. ......... .. ...... . ............ .. .. .. 12
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PROTECTION OF PRIVACY IN ASSESSMENT ROLL ................................................................................................................ 13 CHARGEHOLDERS ........................................................................................................................................................ 13
PART VII ASSESSMENT NOTICES .......................................................................................................................... 13
ASSESSMENT NOTICE ................................................................................................................................................... 13
PART VIII ERRORS AND OMISSIONS IN ASSESSMENT ROLL .................................................................................. 14
CORRECTION OF ERRORS IN THE ASSESSMENT ROLL ........................................................................................................... 14 OMISSIONS AND INCORRECT EXEMPTIONS ....................................................................................................................... 14
SUPPLEMENTARY ASSESSMENTS AND CLASSIFICATIONS ....................................................................................................... lS AMENDED ASSESSMENT NOTICE .................................................................................................................................... 16
PART IX RECONSIDERATION OF ASSESSMENT ..................................................................................................... 16
RECONSIDERATION BY ASSESSOR .................................................................................................................................... 16
PART X ASSESSMENT REVIEW BOARD ................................................................................................................. 17
COUNCIL TO ESTABLISH ASSESSMENT REVIEW BOARD ........................................................................................................ 17 REMUNERATION AND REIMBURSEMENT .......................................................................................................................... 17 CONFLICTS OF INTEREST ............................................................................................................................................... 18 APPOINTMENT OF CHAIR .............................................................................................................................................. 18 APPOINTMENT OF SECRETARY ....................................................................................................................................... 18 REMOVAL OF MEMBER ................................................................................................................................................ 18 DUTY OF MEMBER ...................................................................................................................................................... 19
PART XI APPEAL TO ASSESSMENT REVIEW BOARD .............................................................................................. 19
APPEALS ................................................................................................................................................................... 19 NOTICE OF APPEAL. ..................................................................................................................................................... 19 SCHEDULING OF HEARING ............................................................................................................................................. 20 PARTIES .................................................................................................................................................................... 20 DELIVERY OF DOCUMENTATION ..................................................................................................................................... 20 TIMING FOR HEARING .................................................................................................................................................. 21 DAILY SCHEDULE ......................................................................................................................................................... 21 CONDUCT OF HEARING ................................................................................................................................................ 21 MAINTAINING ORDER AT HEARINGS ............................................................................................................................... 22 SUMMARY DISMISSAL .................................................................................................................................................. 22 QUORUM .................................................................................................................................................................. 22
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DECISIONS ................................................................................................................................................................. 22 COMBINING HEARINGS ................................................................................................................................................ 23 POWER TO DETERMINE PROCEDURES ............................................................................................................................. 23 ORDERS TO ATTEND OR PRODUCE DOCUMENTS ................................................................................................................ 23 ADJOURNMENTS ......................................................................................................................................................... 24 COSTS ....................................................................................................................................................................... 24 REFERENCE ON QUESTION OF LAW ................................................................................................................................. 24 MATTERS BEFORE THE COURTS ...................................................................................................................................... 24 WITHDRAWAL OF APPEAL. ............................................................................................................................................ 24 DELIVERY OF DECISIONS ............................................................................................................................................... 25 DELIVERY OF DOCUMENTS UNDER THIS PART ................................................................................................................... 25 APPEALS ................................................................................................................................................................... 25
PART XII GENERAL PROVISIONS .......................................................................................................................... 26
DISCLOSURE OF INFORMATION ...................................................................................................................................... 26 DISCLOSURE FOR RESEARCH PURPOSES ........................................................................................................................... 26 VALIDITY ................................................................................................................................................................... 26 NOTICES .................................................................................................................................................................... 27 INTERPRETATION ......................................................................................................................................................... 27 FORCE AND EFFECT ..................................................................................................................................................... 27
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SCHEDULES I Property Classes II Request for Information by Assessor III Declaration of Purpose for the Use of Assessment Information IV Assessment Notice V Request for Reconsideration of Assessment VI Notice of Appeal to Assessment Review Board VII Notice of Withdrawal VIII Notice of Hearing IX Order to Attend/Produce Documents X Certification of Assessment Roll by Assessor
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PREAMBLE A. WHEREAS Washagamis Bay First Nation is a first nation located in Northwestern Ontario, and as such, has both inherent and statutory rights to govern use of its reserve lands;
B. AND WHEREAS 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 in reserve lands;
C. AND WHEREAS The Council of the Washagamis Bay First Nation deems it to be in the best interests of the First Nation and its members to make a law pursuant to the First Nations Fiscal Management Act for such purposes;
D. AND WHEREAS The Council of the Washagamis Bay First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act;
NOW THEREFORE the Council of the Washagamis Bay First Nation duly enacts as follows:
Citation
PART I CITATION
1. This Law may be cited as the Washagamis Bay First Nation Property Assessment Law, 2024.
Definitions and References
PART II DEFINITIONS AND REFERENCES
2.( 1) In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c.9, and the regulations enacted under that Act;
"assessable property" means an interest in reserve lands that is liable to assessment under this Law; "assessed value" means, in relation to an interest in reserve lands, the amount of money the fee simple of that interest, if unencumbered and held off the reserve, would realize if sold at ann's length by a willing seller to a willing buyer, as determined under this Law;
"assessment" means a valuation and classification of an interest in reserve lands; "Assessment Notice" means a notice containing the information set out in Schedule IV; "Assessment Review Board" means a board established by Council in accordance with Part X;
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"assessment roll" means a roll prepared pursuant to this Law, and includes a supplementary assessment roll and a revised assessment roll prepared pursuant to this Law;
"assessor" means a person appointed by Council under subsection 3(1); "chair" means the chair of the Assessment Review Board; "complainant" means a person who commences an appeal of an assessment under this Law; "Council" has the meaning given to that term in the Act; "First Nation" means the Washagamis Bay First Nation (formerly known as Obashkaandagaang First Nation), being a band named in the schedule to the Act;
"general reassessment" means the updating of assessments as a result of the application of a new valuation day under subsection 5(3) or 5(4);
"holder", in relation to an interest in reserve lands, means a person (a) in possession of the interest, (b) entitled through a lease, licence or other legal means to the interest, (c ) in actual occupation of the interest, or (d ) who is a trustee of the interest; "improvement" includes ( a) all buildings, or any pati of any building, and all structures, machinery and fixtures erected or placed upon, in, over, under or affixed to land, and
(b) all structures and fixtures erected or placed upon, in, over, under or affixed to a highway, lane or other public communication or water, but not the rolling stock of a transportation system;
"interest", in relation to reserve lands, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by His Majesty;
"land" includes (a) land covered with water, and (b) all trees and undetwood growing upon land; "Notice of Appeal" means a notice containing the infonnation set out in Schedule VI; "Notice of Hearing" means a notice containing the information set out in Schedule VIII; "Notice of Withdrawal" means a notice containing the information set out in Schedule VII; "Order to Attend/Produce Documents" means an order containing the information set out in Schedule IX;
"party", in respect of an appeal of an assessment under this Law, means the patiies to an assessment appeal under section 33;
"person" includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
"pipe line" means a transmission, distribution or field and gathering pipe line for the transportation of oil or gas, and includes
(a) all valves, couplings, cathodic protection apparatus, protective coatings and casings, (b) all haulage, labour, engineering and overheads in respect of such pipe line, (c ) any section, part or branch of any pipe line,
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(d) any easement, right-of-way, permit or license area used by a pipe line company, and (e) any franchise or franchise right, but does not include a pipe line or lines situate wholly within an oil refinery, oil storage depot, oil bulk plant or oil pipe line terminal;
"pipe line company" means a person, firm, partnership, association or corporation owning or operating a pipe line all or any part of which is in the reserve;
"property class" means the categories of interests in reserve lands established in subsection 6(1) for the purposes of assessment and taxation;
"Province" means the province of Ontario; "reserve" means a reserve of the First Nation within the meaning of the Indian Act, R.S.C. 1985, c. I-5; "resolution" means a motion passed and approved by a majority of Council present at a duly convened meeting;
"secretary" means the secretary of the Assessment Review Board appointed under subsection 26(1); "tax administrator" means the person appointed by Council to that position under the Taxation Law; "Taxation Law" means the Washagamis Bay First Nation Property Taxation Law, 2024; "Tax Notice" has the same meaning as under the Taxation Law; "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; and
"taxes" includes (a) all taxes imposed, levied, assessed or assessable under the Taxation Law, and all penalties, interest and costs added to taxes under the Taxation Law, and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the First Nation, and all penalties, interest and costs added to taxes under such a law.
(2) For greater certainty, an interest, in relation to reserve lands, includes improvements. (3) In this Law, references to a Pati (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 5(9)(a)), subparagraph (e.g. subparagraph 19(1)(b)(i)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph, subparagraph or Schedule of this Law, except where othe1wise stated.
Assessor
PART III ADMINISTRATION
3.(1) Council must appoint one or more assessors to undertake assessments of assessable prope1iy in accordance with this Law and such other duties as set out in this Law or as directed by Council.
(2) An assessor appointed by Council must be qualified to conduct assessments ofland in the Province.
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Application of Law
4. This Law applies to all interests in reserve lands.
Assessment and Valuation
PARTIV ASSESSED VALUE
5.(1) The assessor must assess all interests in reserve lands that are subject to taxation under the Taxation Law and all interests for which payments in lieu of taxes may be accepted by Council.
(2) The assessor must determine the assessed value of an interest in reserve lands and must enter the assessed value of the interest in the assessment roll.
(3) Interests in reserve lands are valued as of the January 1, 2016 valuation date, or such other date prescribed from time to time by the Minister of Finance for the Province.
(4) Where an easement is appmienant to any interest in reserve lands, it must be assessed in connection with and as part of the interest at the added value it gives to the interest as the dominant tenement, and the assessment of the interest that, as the servient tenement, is subject to the easement must be reduced accordingly.
(5) A restrictive covenant rnnning with the interest in reserve lands must be deemed to be an easement within the meaning of subsection (4).
( 6) The assessor must not make an assessment against the name of any deceased person, but, when the assessor is unable to ascertain the name of the person who should be assessed instead of the deceased person, the assessor may enter, instead of the name, the words "Representatives of A.B., deceased" (giving the name of the deceased person).
(7) Where a block of vacant land subdivided into lots is owned by the same person, it may be entered on the roll as so many acres of the original block or lot if the numbers and description of the lots into which it is subdivided are also entered on the roll.
(8) Except as othe1wise provided in this Law, for the purposes of the assessment of interests in reserve lands the assessor must use
(a) the valuation methods, rates, rules, procedures and formulas established under provincial assessment legislation existing at the time of assessment; and
(b) the assessment rules, procedures and practices used by assessors in the Province for conducting assessments off the reserve.
(9) On or before March 1 of every year or such other date prescribed by the Province from time to time under subsection 25(2) of the Assessment Act, eve1y pipe line company that owns or operates a pipe line located on the reserve must notify the assessor of the following information, in respect of each pipe line and as of January 1 of that year,
(a) its age, length and diameter; (b) the material of construction; and (c) the number of connections to an end user, if any.
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Classification
6.(1) Council hereby establishes the property classes established by the Province for provincial property assessment purposes, for the purposes of assessment under this Law and imposing taxes under the Taxation Law.
(2) The day as of which an interest in reserve lands must be classified for a taxation year is June 30 of the previous year.
(3) The property classes established under subsection (1) are set out in Schedule I to this Law, and the assessor must use the provincial classification rules for each property class, including any subclasses.
(4) The assessor must (a) assess interests in reserve lands according to the property classes established under this Law; and (b) where a property falls into two (2) or more property classes, detennine the share of the assessed value of the property attributable to each class and assess the interest according to the proportion each share constitutes of the total assessed value.
Request for Information
PARTV INFORMATION AND INSPECTIONS
7.(1) The assessor may send a Request for Information containing the information set out in Schedule II, to a holder or a person who has disposed of assessable property, and that person must provide to the assessor, within fourteen (14) days from the date of delivery or a longer period as specified in the notice, information for any purpose related to the administration of this Law.
(2) A person who receives a Request under subsection (1) must, within the time set out in the Request, provide to the assessor all the infonnation required that is within the person's knowledge and produce all the documents required that are within the person's possession or control.
(3) The assessor may apply to a court of competent jurisdiction for an order directing a person to comply with a request made under this section.
Inspections and Information
8.(1) The assessor, upon producing proper identification, must at all reasonable times and upon reasonable request be given free access to all land and to all parts of every building, structure, machine1y and fixture erected or placed upon, in, over, under or affixed to the land, for any purposes related to the assessment of that interest in reserve lands. (2) Every adult person present when the assessor visits the interest in reserve lands in the perf01mance of the assessor's duties must upon request give to the assessor all the info1mation in the adult person's knowledge that will assist the assessor to make a proper assessment of the land and improvements and to obtain the information the assessor requires with respect to any person whose name the assessor is required to enter on the assessment roll or concerning whom the assessor is required to obtain any information for the purpose of this Law.
(3) The assessor is not bound by any statement or infom1ation delivered under section 7 or this section nor does it excuse the assessor from making due inquiry to ascertain the correctness of the statement
or information and, despite any such statement or information, the assessor may assess every person for the amount that the assessor believes to be just and c01Tect and may omit from the assessment roll the person's name or any interest in reserve lands that the person claims to hold if the assessor has reason to believe that the person is not entitled to be placed on the roll or to be assessed for the interest.
Assessment Roll
PART VI ASSESSMENT ROLL
9 .( 1) Except as provided in sections 17, 18 and 19, assessments of interests in reserve lands under this Law must be made annually at any time between January 1 and the second Tuesday following December 1.
(2) The assessor must complete a new assessment roll containing a list of every interest in reserve lands that is liable to assessment under this Law not later than the second Tuesday following December 1 of the year before the taxation year.
(3) The assessment roll must be in paper or electronic form and must contain the following information in respect of each interest in reserve lands:
(a) the name and mailing address of the holder of the interest; (b) the civic address of the interest; ( c) a description of the interest; ( d) the classification of the interest; ( e) the assessed value by classification of the interest; ( f) the total assessed value of the interest; and (g) any other infonnation the assessor considers necessary or desirable.
Certification by Assessor
10. On completion of an assessment roll and no later than the second Tuesday following December 1 in the year in which the assessments are made, the assessor must
(a) certify in writing or electronically substantially in the form set out in Schedule X that the assessment roll was completed in accordance with the requirements of this Law; and
(b) deliver a copy of the certified assessment roll to Council.
Amendments to Assessment Roll
11.(1) Where the assessor amends the assessment roll under subsection 17(2) or (3), or amends the assessment roll to reflect reconsideration decisions or implement decisions of the Assessment Review Board or a court of competent jurisdiction, the assessor must
(a) date and initial amendments made to the assessment roll, in writing or electronically, and (b) report the change or conection to Council. (2) Where the assessor amends the assessment roll or creates a supplementary assessment roll under
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this Law, the changes are an integral part of the assessment roll and, except as provided in subsection 19(7), are deemed to be effective as of the date the assessment roll was certified under section 10.
(3) The assessor must not amend the assessment roll contrary to a decision of the Assessment Review Board or a court of competent jurisdiction.
(4) Where the assessor amends the assessment roll to implement a decision of the Assessment Review Board, the assessment applies in the years that follow the year in which the assessment is amended until the next general reassessment, subject to amendments under sections 17, 18 or 19.
(5) No appeal may be brought to the Assessment Review Board and no request for reconsideration may be made under section 21 respecting an assessment amended to reflect a decision of the Assessment Review Board or a court of competent jurisdiction.
Validity of Assessment Roll
12. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is
(a) valid and binding on all parties concerned, despite any (i) omission, defect or error committed in, or with respect to, the assessment roll, (ii) defect, error or misstatement in any notice required, or (iii) omission to mail any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll.
Inspection and Use of Assessment Roll
13.(1) On receipt by Council, the assessment roll is open to inspection in the First Nation office by any person during regular business hours.
(2) In addition to inspection under subsection (1), the Council may allow the assessment roll to be inspected electronically through an online service, provided that the infonnation available online does not include any names or other identifying infonnation about a holder or other person.
(3) A person must not, directly or indirectly, use the assessment roll or information contained in the assessment roll to
(a) obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or
(b) harass an individual. (4) The tax administrator may require a person who wishes to inspect the assessment roll to complete a declaration substantially in the form set out in Schedule III
(a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section.
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Protection of Privacy in Assessment Roll
14.(1) On application by a holder and where directed by the tax administrator, the assessor must omit or obscure the holder's name, address or other information about the holder that would ordinarily be included in an assessment roll.
(2) The tax administrator may direct the assessor as set out in subsection ( 1) if, in the tax administrator's opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the holder or a member of the holder's household.
(3) Where the assessor omits or obscures infonnation under subsection (1), such infonnation must be obscured from all assessment rolls that are available for public inspection under subsection 13(1) or are otherwise accessible to the public.
Chargeholders
15.(1) Any person holding a charge on assessable prope1iy may, at any time, give notice, with full particulars of the nature, extent and duration of the charge, to the assessor and request that the assessor add the person's name to the assessment roll in respect of that assessable property, for the duration of the charge.
(2) On receipt of a notice and request under subsection (1), the assessor must enter the person's name and address on the assessment roll and provide copies of all Assessment Notices issued in respect of the assessable propetiy.
Assessment Notice
PART VII ASSESSMENT NOTICES
16.(1) The assessor must, (a) in the first taxation year to which a general reassessment applies, mail an Assessment Notice to every person named in the assessment roll in respect of each assessable property; and
(b) in a taxation year other than the year referenced in paragraph (a), mail an Assessment Notice to every person named in the assessment roll in respect of an assessable property where there is a change, from the previous assessment roll, in any infonnation described in subsection 9(3) in respect of that assessable property.
(2) The assessor must mail an Assessment Notice required under subsection (1) (a) no later than fourteen (14) days before the assessment roll is completed; and (b) on or before the day that the tax administrator mails the Tax Notices under the Taxation Law. (3) An Assessment Notice must be mailed to the recipient at the person's mailing address indicated on the assessment roll.
(4) Despite subsection (3), where requested by the recipient an Assessment Notice may be e-mailed to the recipient and, where e-mailed, is deemed to have been delivered on the date that the e-mail is sent by the assessor.
(5) Where a person named on the assessment roll provides the tax administrator with a written request that the Assessment Notice be delivered to the address stated in the request, the tax administrator must
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advise the assessor of the request and the assessor must thereafter deliver the Assessment Notice to the recipient at the requested address.
(6) Any number of interests in reserve lands assessed in the name of the same holder may be included in one Assessment Notice.
(7) If several interests in reserve lands are assessed in the name of the same holder at the same value, the Assessment Notice may clearly identify the interest assessed, without giving the full description of each interest as it appears in the assessment roll.
PART VIII ERRORS AND OMISSIONS IN ASSESSMENT ROLL
Correction of Errors in the Assessment Roll
17.(1) Any time before the certification of the assessment roll under section 10, the assessor may correct any defect, error, omission or misstatement in any assessment and amend the roll accordingly.
(2) If prior to the end of the current taxation year or all or part of the preceding year, and as a result of an amendment to this Law or an amendment to any provincial legislation referred to under subsection 5(9),
(a) the classification of an interest in reserve lands is changed and taxes have been levied on the interest that exceed the amount of taxes that would have been levied if it had been classified in accordance with the change,
(b) an interest becomes exempt from taxation, or (c ) the method of determining the assessed value of an interest is changed, then the assessor must make any assessment necessary to reflect the change and amend the assessment roll accordingly.
(3) The assessor may, at any time during the taxation year, correct any error in the assessment or classification of an interest that has resulted from incorrect factual information about the interest, and not from a change in opinion as to assessed value.
Omissions and Incorrect Exemptions
18.(1) If, after the assessment roll has been certified under section 10, the assessor is infonned that (a) an interest in reserve lands that is liable to assessment has been in whole or in part omitted from the assessment roll, or
(b) an interest in reserve lands that is liable to taxation has been entered on the assessment roll as exempt from taxation,
for the current taxation year or for any part of either or both of the last two (2) preceding taxation years, and no taxes have been levied on that interest, the assessor must make any additional assessment necessaiy to rectify the omission.
(2) As an exception to subsection ( 1) , if a court or tribunal has decided that the interest is not liable to taxation, the assessor must not make any additional assessment.
(3) For the purposes of subsection (I), "omitted" includes the invalidation or setting aside of an assessment by any court or assessment tribunal on any ground except that the interest is not liable to taxation.
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( 4) If subsection (1) applies with respect to an interest or a portion of an interest, the assessor, in addition to making an additional assessment, may also change the classification of the interest.
( 5) If the assessor makes an assessment or changes a classification under this section, the assessor must make the appropriate changes
(a) on a supplementary assessment roll and forward the supplementary roll to the tax administrator at the earliest opp01tunity; and
(b) on the assessment roll for the next year, even if the day as of which an interest is valued for the next year is the same as for the current year.
Supplementary Assessments and Classifications
19.(1) If, after Assessment Notices have been given under subsection 16(1) and before the last day of the current taxation year,
(a) an increase in value occurs which results from the erection, alteration, enlargement or improvement of any building, strncture, machinery, equipment or fixture or any portion thereof that commences to be used for any purpose, or
(b) land or a portion of land ceases (i) to be exempt from taxation, (ii) to be in the farm property class, or (iii) to be classified in a subclass of a property class, the assessor may make any additional assessment that may be necessary to reflect the change. (2) If, during the taxation year or the period after June 30 in the preceding taxation year, a change event occurs that would change the property class applicable to all or part of an interest in reserve lands, the assessor may change the classification accordingly, including any subclass, for the cunent taxation year.
(3) For the purposes of subsection (2), "change event" includes (a) a change in the use of all or part of the interest; and (b) an act or omission that results in all or part of the interest ceasing to be in a property class. ( 4) If subparagraphs (1 )(b )(ii) applies to an interest or a portion of an interest, the assessor, in addition to making an additional assessment, may also change the classification of the interest.
(5) If the assessor makes an assessment or classification under this section, the assessor must make the appropriate changes
(a) on a supplementary assessment roll and forward the supplementary roll to the tax administrator at the earliest opportunity; and
(b) on the assessment roll for the next year, even if the day as of which the interest is valued for the next year is the same as for the cuiTent year.
( 6) If the assessor could have made an assessment or classification under this section but did not, the appropriate changes must be made on the assessment roll for the next year, even if the day as of which the interest is valued for the next year is the same as for the current year.
(7) An amendment made under this section applies for the p01tion of the taxation year left remaining after the change occurred as if the assessment had been made in the usual way.
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Amended Assessment Notice
20. The assessor must, at the earliest opportunity, mail or e-mail (where subsection 16(4) applies) an amended Assessment Notice to eve1y person named in the assessment roll in respect of the interest in reserve lands affected if the assessor does any of the following under the provisions of this Law:
(a) amends the assessment roll; (b) makes an additional assessment under section 18 or 19; or (c ) changes the classification of an interest under section 18 or 19.
PARTIX RECONSIDERATION OF ASSESSMENT
Reconsideration by Assessor
21.( 1) A person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that assessable property.
(2) A request for reconsideration may be made on one or more of the grounds on which an assessment appeal may be made under this Law.
(3) A request for reconsideration of an assessment must be delivered to the assessor, (a) in a year where an Assessment Notice is mailed or e-mailed to the persons named on the assessment roll in respect of the assessable property, within thirty (30) days after the day on which the Assessment Notice was mailed or e-mailed; or
(b) in a year where paragraph (a) does not apply, at any time from November 1 and on or before November 30 of the year before the taxation year in respect of which the request is made.
(4) A request for reconsideration of an assessment must (a) be delivered to the assessor at the address or e-mail address indicated on the last Assessment Notice received in respect of an assessable property;
(b) be made in writing and include the information set out in Schedule V; and (c) include any reasons in support of the request and the facts under which the request is made. (5) The assessor must consider the request for reconsideration and either (a) advise the person who requested the reconsideration that the assessor confirms the assessment; or (b) where the assessor determines that assessable property should have been assessed differently, offer to the person who requested the reconsideration to modify the assessment.
(6 ) The assessor must consider and advise on a request for reconsideration under subsection ( 4) within sixty (60) days after the end of the applicable timeframe referenced in subsection (3).
(7) Where the person who requested the reconsideration agrees with the modification proposed by the assessor, the assessor must
(a) amend the assessment roll as necessary to reflect the modified assessment; (b) give notice of the amended assessment to the tax administrator and to all other persons who received the Assessment Notice in respect of the assessable property; and
(c) where a Notice of Appeal has been delivered in respect of the assessable property, advise the
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Assessment Review Board of the modification. (8) Where the person who requested the reconsideration accepts an offer to modify an assessment, that person must not appeal the modified assessment and must withdraw any Notice of Appeal filed in respect of the assessable property.
PARTX ASSESSMENT REVIEW BOARD
Council to Establish Assessment Review Board
22.(1) Council must, by resolution, establish an Assessment Review Board to hear and detennine assessment appeals under this Law.
(2) The Assessment Review Board must consist of not less than three (3) members, including at least one ( 1) member who is a practicing or non-practicing member in good standing of the law society of the Province and at least one ( 1) member who has experience in assessment appeals in the Province.
(3) The Assessment Review Board must consist of at least one (1) member who is a member of the First Nation but not a member of Council.
(4) Each member of the Assessment Review Board must hold office for a period of three (3) years unless the member resigns or is removed from office in accordance with this Law.
(5) If a member of the Assessment Review Board is absent, disqualified, unable or unwilling to act, Council may appoint another person, who would otherwise be qualified for appointment as a member, to replace the member until the member returns to duty or the member's term expires, whichever comes first.
Remuneration and Reimbursement
23.(1) The First Nation must remunerate (a) the chair (or acting chair) at the maximum rate established from time to time by the Province for a part-time chair of a provincially-appointed adjudicative tribunal,
(b) a member (or replacement member appointed to act), other than the chair, who meets the criteria set out in subsection 22(2), at the maximum rate established from time to time by the Province for a part-time vice-chair of a provincially-appointed adjudicative tribunal, and
(c) a member (or replacement member appointed to act), other than those referenced in paragraphs (a) and (b ), at the maximum rate established from time to time by the Province for a patt-time member of a provincially-appointed adjudicative tribunal,
for time spent on activities of the Assessment Review Board required under this Law or expressly authorized by Council.
(2) For clarity, a reference in subsection (1) to the maximum rate established by the Province does not include a rate set for persons appointed in their professional capacity or to a labour-related tribunal.
(3) The First Nation must reimburse a member of the Assessment Review Board, including a replacement member, for reasonable travel and out of pocket expenses necessarily incuned in can-ying out the member's duties.
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Conflicts of Interest
24.(1) A person must not serve as a member of the Assessment Review Board if the person (a) has a personal or financial interest in the assessable property that is the subject of an appeal; (b) is the Chief of the First Nation or a member of Council; (c) is an employee of the First Nation; or (d ) has financial dealings with the First Nation that might reasonably give rise to a conflict of interest or impair that person's ability to deal fairly and impartially with an appeal, as required under the terms of this Law.
(2) For the purposes of paragraph (l)(a), membership in the First Nation does not in itself constitute a personal or financial interest in assessable property.
Appointment of Chair
25.( 1) Council must, by resolution, appoint one of the members of the Assessment Review Board as chair.
(2) The chair must (a) supervise and direct the work of the Assessment Review Board; (b) undertake administrative duties as necessaiy to oversee and implement the work of the Assessment Review Board;
( c) dete1mine procedures to be followed at hearings consistent with this Law; (d) administer an oath or solemn affirmation to a person before the person's evidence is taken; and (e ) preside at hearings of the Assessment Review Board. (3) If the chair is absent or incapacitated, Council must designate a member of the Assessment Review Board as the acting chair for the period that the chair is absent or incapacitated.
Appointment of Secretary
26.(1) Council must, by resolution, appoint a secretaiy of the Assessment Review Board. (2) The secretary of the Assessment Review Board must (a) have the custody and care of all records, documents, orders and decisions made by or pertaining to the Assessment Review Board; and
(b) fulfill such other duties as directed by the chair and the Assessment Review Board. (3) The secretaiy must not be a person who is (a) the Chief of the First Nation or a member of Council; or (b) an employee of the First Nation.
Removal of Member
27. Council may terminate the appointment of a member of the Assessment Review Board for cause, including where a member
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(a) is convicted ofan offence under the Criminal Code, R.S.C. 1985, c. C-46; (b) fails to attend three (3) consecutive hearings of the Assessment Review Board; or (c) fails to perform any of the member's duties under this Law in good faith and in accordance with the terms of this Law.
Duty of Member
28. In performing their duties under this Law, the members of the Assessment Review Board must act faithfully, honestly and impatiially and to the best of their skill and ability, and must not disclose to any person information obtained by them as a member, except in the proper performance of their duties.
Appeals
PART XI APPEAL TO ASSESSMENT REVIEW BOARD
29. The Assessment Review Board must hear and detennine appeals made under this Part.
Notice of Appeal
30.(1) Any person, including without limitation the First Nation and the assessor, may appeal an assessment or a reconsideration of an assessment of assessable property to the Assessment Review Board by delivering
(a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) the applicable administration fee as determined under subsections (6) and (7), to the assessor within forty-five (45) days after the date on which the Assessment Notice was mailed or e-mailed to the persons named on the assessment roll in respect of the assessable property. (2) An appeal is commenced by delivery of a completed Notice of Appeal, a copy of the Assessment Notice, and the required administration fee to the assessor at the address set out in the Assessment Notice.
(3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the assessable property; (b) the assessment classification of the assessable property; (c) the applicability of an exemption to the assessable property; (d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation Law. (4) Where an appeal is commenced with respect to a supplementary assessment, the appeal must be confined to the supplementary assessment.
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(5) The assessor must, as soon as possible after a Notice of Appeal is received, (a) deliver a copy of the Notice of Appeal to the chair and to the First Nation; and (b) deliver the administration fee collected under paragraph (l)(c) to the First Nation. (6) The administration fee is (a) Seventy-five dollars ($75) for an interest in reserve lands classified as Class 1; and (b) Three hundred dollars ($300) for an interest in reserve lands classified in any property class other than Class 1.
(7) Where an interest in reserve lands is classified into two (2) or more property classes, the administration fee is
(a) the amount set out in paragraph (6)(a) where any portion of the interest is classified as Class 1; and
(b) the amount set out in paragraph (6)(b) in all other circumstances.
Agents and Solicitors
31. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal.
Scheduling of Hearing
32.(1) On delivery of a Notice of Appeal to the assessor, the chair must, in consultation with the assessor, schedule a hearing of the appeal.
(2) The chair may consult with the other parties when scheduling a hearing under subsection (1). (3) The chair must, at least twenty (20) days before the hearing, deliver a Notice of Hearing setting out the date, time and place of the hearing, to the parties and to each person named on the assessment roll in respect of the assessable property.
Parties
33. The parties in a hearing are (a) the complainant; (b) the holder of the assessable property, if not the complainant; ( c) the assessor; ( d) any person who the Assessment Review Board detennines may be affected by the appeal, upon request by that person.
Delivery of Documentation
34.(1) The chair must, without delay, deliver a copy of any document submitted by a party in relation to an
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appeal to all other parties. (2) The chair may, in respect of an appeal, (a) require the assessor, in advance of a hearing, to provide any relevant document or record obtained or created in respect of an assessment that is in the custody or control of the assessor, subject to privilege and excluding documents that cannot be disclosed by law;
(b) require a party to provide in advance of a hearing any documents and records the party intends to submit in relation to the appeal.
Timing for Hearing
35. Subject to subsection 47(1 ), the Assessment Review Board must commence a hearing within forty five (45) days after delivery of the Notice of Appeal to the assessor, unless all parties consent to a delay.
Daily Schedule
36.(1) The chair must (a) create a daily schedule for the hearings of the Assessment Review Board; and (b) post the daily schedule at the place where the Assessment Review Board is to meet. (2) The Assessment Review Board must proceed to deal with appeals in accordance with the daily schedule, unless the Assessment Review Board considers a change in the schedule necessary and desirable in the circumstances.
Conduct of Hearing
37.(1) The Assessment Review Board must give all parties a reasonable opportunity to be heard at a hearing.
(2) A party may be represented by counsel or an agent and may make submissions as to facts, law and jurisdiction.
(3) The Assessment Review Board may conduct a hearing whether the complainant is present or not, provided the complainant was given notice of the hearing in accordance with this Law.
(4 ) The burden of proof in an appeal is on the person bringing the appeal. (5) In an oral hearing, a party may call and examine witnesses, present evidence and submissions and conduct cross-examination of witnesses as reasonably required by the Assessment Review Board for a full and fair disclosure of all matters relevant to the issues in the appeal.
(6) The Assessment Review Board may reasonably limit further examination or cross-examination of a witness if it is satisfied that the examination or cross-examination has been sufficient to disclose fully and fairly all matters relevant to the issues in the appeal.
(7) The Assessment Review Board may question any witness who gives oral evidence at a hearing. (8) The Assessment Review Board may receive and accept infonnation that it considers relevant, necessary and appropriate, whether or not the infonnation would be admissible in a court of law.
(9) The Assessment Review Board may conduct its proceedings by any combination of written, electronic and oral hearings.
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(10) An oral hearing must be open to the public unless the Assessment Review Board, on application by a party, determines that the hearing should be held in camera.
(11) In detennining the assessed value for an assessable property, the Assessment Review Board may have reference to the value of similar interests in reserve lands in the vicinity, determined as if those interests are unencumbered and held in fee simple off the reserve, and adjust the assessed value to make it equitable with the assessed values of the similar interests in reserve lands in the vicinity if such an adjustment would result in a reduction of the assessed value. •
Maintaining Order at Hearings
38.(1) The Assessment Review Board may, at an oral hearing, make orders or give directions that it considers necessaiy to maintain order at the hearing.
(2) Without limiting subsection (1), the Assessment Review Board may, by order, impose restrictions on a person's continued paiticipation in or attendance at a hearing and may exclude a person from further paiticipation in or attendance at a hearing until the Assessment Review Board orders otherwise.
Summary Dismissal
39.(1) At any time after a Notice of Appeal is received by the Assessment Review Board, the Assessment Review Board may dismiss all or part of the appeal where it determines that any of the following apply:
(a) the appeal is not within the jurisdiction of the Assessment Review Board; (b) the appeal was not filed within the applicable time limit; or (c ) the complainant failed to diligently pursue the appeal or failed to comply with an order of the Assessment Review Board.
(2) Before dismissing all or part of an appeal under subsection ( 1) , the Assessment Review Board must give the complainant an opportunity to make submissions to the Assessment Review Board.
(3) The Assessment Review Board must give written reasons for any dismissal made under subsection (1) to all parties.
Quorum
40.( 1) A majority of the members of the Assessment Review Board constitutes a quornm, provided that there must not be less than three (3) members present at any time.
(2) Where a quornm of the members of an Assessment Review Board is not present at the time at which a hearing is to be held, the hearing must be adjourned to the next day that is not a holiday, and so on from day to day until there is a quorum.
Decisions
41. A decision of the majority of the members is a decision of the Assessment Review Board and, in the case of a tie, the decision of the chair governs.
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Combining Hearings
42. The Assessment Review Board may conduct a single hearing of two (2) or more appeals or assessor recommendations related to the same assessment if the matters in each hearing are addressing the same assessable property or substantially the same issues.
Power to Determine Procedures
43.(1) Subject to this Law, the Assessment Review Board has the power to control its own procedures and may make rules respecting practice and procedure to facilitate the just and timely resolution of the matters before it, provided such procedures and rules are
(a) consistent with this law; (b) approved by Council resolution; ( c) made available to the public. (2) Without limiting subsection (1), the Assessment Review Board may make rules respecting the holding of pre-hearing conferences and requiring the parties to attend a pre-hearing conference.
Orders to Attend or Produce Documents
44.(1) At any time before or during a hearing, but before its decision, the Assessment Review Board may make an order requiring a person to
(a) attend a hearing to give evidence, or (b) produce a document or other thing in the person's possession or control as specified by the Assessment Review Board,
by issuing an Order to Attend/Produce Documents and serving it on the person at least two (2) days before the person's attendance or the requested document is required at the hearing, as the case may be.
(2) Where an order is made under paragraph (l)(a), the Assessment Review Board must pay to the person a twenty dollar ($20) witness fee plus reasonable travel expenses to attend and give evidence before the Assessment Review Board.
(3) A party may request that the Assessment Review Board make an order under subsection (1) to a person specified by the party.
(4) Where a party makes a request under subsection (3), (a) the chair must sign and issue an Order to Attend/Produce Documents and the party must serve it on the witness at least two (2) days before the person's attendance or the requested document is required at the hearing, as the case may be; and
(b) a party requesting the attendance of a witness must pay a twenty dollar ($20) witness fee plus reasonable travel expenses to the witness to attend and give evidence before the Assessment Review Board.
(5) The Assessment Review Board may apply to a court of competent jurisdiction for an order directing a person to comply with an order under this section.
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Adjournments
45. The Assessment Review Board may (a) hear all appeals on the same day or may adjourn from time to time until all matters have been heard and determined; and
(b) at any time during a hearing, adjourn the hearing.
Costs
46. The Assessment Review Board may make orders requiring a party (a) to pay all or part of the costs of another party in respect of the appeal, (b) to pay all or part of the costs of the Assessment Review Board in respect of the appeal, where the Assessment Review Board considers the conduct of a patiy has been improper, vexatious, frivolous or abusive.
Reference on Question of Law
4 7.( 1) At any stage of a proceeding before it, the Assessment Review Board, on its own initiative or at the request of one or more of the parties, may refer a question oflaw in the proceeding to the Federal Court of Canada in the form of a stated case.
(2) The stated case must be in writing and filed with the court registry and must include a statement of the facts and all evidence material to the stated case.
(3) The Assessment Review Board must (a) suspend the proceeding as it relates to the stated case and reserve its decision until the opinion of the court has been given; and
(b) decide the appeal in accordance with the court's opinion.
Matters before the Courts
48. If a proceeding with respect to liability to pay taxes in respect of assessable property that is the subject of an appeal is brought before a court of competent jurisdiction
(a) before the hearing is to commence, the hearing must be deferred until the matter is decided by the court;
(b) during the hearing, the hearing must be adjourned until the matter is decided by the court; or (c ) after the hearing has concluded but before a decision on the appeal is given, the decision must be deferred until the matter is decided by the court.
Withdrawal of Appeal
49.(1) A complainant may withdraw an appeal under this Part by (a) delivering a Notice of Withdrawal to the assessor ifa Notice of Hearing has not been delivered in
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respect of an appeal; or (b) delivering a Notice of Withdrawal to the Assessment Review Board if a Notice of Hearing has been delivered in respect of the appeal.
(2) Upon receipt of a Notice of Withdrawal (a) under paragraph (l)(a), the assessor must advise the chair and the First Nation that the appeal is withdrawn and will not proceed; and
(b) under paragraph (l)(b), the Assessment Review Board must dismiss the appeal and notify the parties that the appeal has been dismissed.
Delivery of Decisions
50.( 1) The Assessment Review Board must, at the earliest opportunity after the day on which a hearing is completed, deliver a written decision on the appeal to all parties.
(2) Any person may obtain a copy of a decision of the Assessment Review Board from the tax administrator on request and payment of a fee of ten dollars ($10.00).
(3) The tax administrator may obscure or omit personal information (o ther than name and address) and financial business information from decisions provided under subsection (2), provided that assessment and property tax information must not be obscured or omitted.
Delivery of Documents under This Part
51.(1) Delivery of a document under this Part may be made personally or by sending it by registered mail, fax or e-mail.
(2) Personal delive1y of a document is made (a) in the case of an individual, by leaving the document with the individual or with a person at least eighteen (18) years of age residing at the individual's place of residence;
(b) in the case of a first nation, by leaving the document with the person apparently in charge, at the time of delive1y, of the first nation's administrative office, or with the first nation's legal counsel; and
( c) in the case of a corporation, by leaving the document with the person apparently in charge, at the time of delivery, of the corporation's head office or a branch office of the corporation, or with an officer or director of the corporation, or with the corporation's legal counsel.
(3) Subject to subsection (4), a document is considered delivered if (a) delivered personally, at the time that personal delivery is made; (b) sent by registered mail, on the fifth day after it is mailed; (c ) sent by fax, at the time indicated on the confirmation of transmission; or (d ) sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened. (4 ) A document delivered on a non-business day or after 17:00 local time on a business day is considered delivered at 09:00 on the next business day.
Appeals
52.(1) An appeal lies to the Ontario Superior Court of Justice from a decision of the Assessment
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Review Board on a question of law. (2) An appeal under subsection (1) must be made within thirty (30) days after the day on which the decision is delivered under subsection 50( 1) .
Disclosure of Information
PART XII GENERAL PROVISIONS
53.(1) The tax administrator, the assessor, a member of the Assessment Review Board, the secretary or any other person who has custody or control of information or records obtained or created under this Law must not disclose the information or records except
(a) in the course of administering this Law or performing functions under it; (b) in proceedings before the Assessment Review Board or a court of law; or (c) in accordance with subsection (2). (2) The assessor may disclose to the agent of a holder confidential information relating to the interest in reserve lands if the disclosure has been authorized in writing by the holder.
(3) An agent must not use information disclosed under subsection (2) except for the purposes authorized by the holder in writing referred to in that subsection.
Disclosure for Research Purposes
54. Notwithstanding section 53, (a) the tax administrator may disclose information and records to a third party for research purposes, including statistical research, provided the information and records do not contain information in an individually identifiable form or business information in an identifiable fonn; and
(b) Council may disclose infonnation and records to a third party for research purposes, including statistical research, in an identifiable fonn, where
(i) the research cannot reasonably be accomplished unless the information is provided in an identifiable fonn, and
(ii) the third party has signed an agreement with Council to comply with Council's requirements respecting the use, confidentiality and security of the information.
Validity
55. Nothing under this Law must be rendered void or invalid, nor must the liability of any person to pay taxes or amounts levied under the Taxation Law be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an assessor or the tax administrator;
(b) an error or omission in an assessment roll or any notice given under this Law; or (c ) a failure of the First Nation, tax administrator or the assessor to do something within the required time.
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Notices
56.(1) Where in this Law a notice is required to be given by mail or where the method of giving the notice is not otherwise specified, it must be given
(a) by mail to the recipient's ordina1y mailing address or the address for the recipient shown on the assessment roll;
(b) where the recipient's address is unknown, by posting a copy of the notice in a conspicuous place on the recipient's property; or
( c) by personal delivery or courier to the recipient or to the recipient's ordinary mailing address or the address for the recipient shown on the assessment roll.
(2) Except where othe1wise provided in this Law, a notice (a) given by mail is deemed received on the fifth day after it is posted; (b) posted on property is deemed received on the second day after it is posted; and (c ) given by personal delivery or courier is deemed received upon delive1y.
Interpretation
57.(1) The provisions of this Law are severable, and where any provision of this Law is for any reason held to be invalid by a decision of a court of competent jurisdiction, the invalid portion must be severed from the remainder of this Law and the decision that it is invalid must not affect the validity of the remaining portions of this Law.
(2) Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this Law that are in the singular include the plural, and words in the plural include the singular.
(4) 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.
(5) Reference in this Law to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment.
( 6) Headings form no part of the enactment and must be construed as being inserted for convenience of reference only.
Force and Effect
58. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
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THIS LAW IS HEREBY DULY ENACTED by Council on the 23rd day of December, 2024, at Washagamis Bay First Nation, in the Province of Ontario.
A quorum of Council consists of three (3) members of Council.
Councillor Amber Sinclair
Councillor Brenda Chaitrand
Councillor Dolores Sinclair
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Residential Multi-Residential Commercial Industrial Pipe Line Farm New Multi-Residential Office Building Shopping Centre Parking Lots and Vacant Land Residual Commercial Large Industrial Professional Spotts Facility Resort Condominium Landfill Gravel Pits
SCHEDULE I PROPERTY CLASSES
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SCHEDULE II
REQUEST FOR INFORMATION BY ASSESSOR FOR THE WASHAGAMIS BAY FIRST NATION
TO: ADDRESS: ----------------------DESCRIPTION OF INTEREST IN RESERVE LANDS:
DATE OF REQUEST: PURSUANT to subsection 7(1) of the Washagamis Bay First Nation Property Assessment Law, 2024, I request that you provide to me, in writing, no later than _____ [Note: must be a date that is at least fourteen (14) days from the date of delivery of the request], the following infommtion relating to the above-noted interest in reserve lands:
(1) (2) (3) If you fail to provide the requested information on or before the date specified above, an assessment of the interest may be made on the basis of the information available to the assessor.
Assessor for the Washagamis Bay First Nation Dated: _____ , 20 _.
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SCHEDULE III DECLARATION OF PURPOSE FOR THE USE OF ASSESSMENT INFORMATION
I, ___________ [name], of _______ [address], ______ [c ity], ____ [province], _____ [postal code], declare and certify that I will not use the assessment roll or information contained in the assessment roll to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means, or to harass an individual.
I further declare and certify that any assessment infonnation I receive will be used for the following purpose(s):
(1) a complaint or appeal under the Washagamis Bay First Nation Property Assessment Law, 2024; (2) a review of an assessment to determine whether to seek a reconsideration or appeal of the assessment; or
(3) other: _____________________
Signed: ____________ [please print name]
Dated: ______ , 20_
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SCHEDULE IV ASSESSMENT NOTICE TO: ADDRESS: __________________ DESCRIPTION OF INTEREST IN RESERVE LANDS:
TAKE NOTICE that the assessment roll has been certified by the assessor for the Washagamis Bay First Nation and delivered to the First Nation Council.
The following person(s) is/are the holders of the interest: [Name(s) & addresses] The interest is classified as: The assessed value by classification of the interest is: TOTA L ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within thirty (30) days of the date of mailing (o r e-mailing) of this notice, request a reconsideration of this assessment by delivering a written request for reconsideration in the fonn specified in the Washagamis Bay First Nation Property Assessment Law, 2024. Within sixty (60) days after the end of the reconsideration period, the assessor will review the assessment and provide you with the results of the reconsideration. If the assessor determines that the interest should have been assessed differently, the assessor will offer to modify the assessment.
AND TAKE NOTICE that you may, within one hundred and five (105) days of the date of mailing (ore mailing) of this notice, appeal this assessment to the Assessment Review Board. The Notice of Appeal must be in writing in the form and accompanied by the fee specified in the Washagamis Bay First Nation Property Assessment Law, 2024 , and must be delivered to the Assessor at the following address: [insert address].
AND TAKE NOTICE that in a year when an Assessment Notice is not delivered in respect of your property, you may request a reconsideration of this assessment by delivering a written request for reconsideration within the timeframe, and in the form specified, in the Washagamis Bay First Nation Property Assessment Law, 2024.
AND TAKE NOTICE that in a year when an Assessment Notice is not delivered in respect ofyourprope1iy, you may appeal this assessment to the Assessment Review Board by delivering a Notice of Appeal within the timeframe, and in accordance with the requirements, set out in the Washagamis Bay First Nation Property Assessment Law, 2024.
Tax Administrator for the Washagamis Bay First Nation Dated: _______ , 20_.
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TO:
SCHEDULEV REQUEST FOR RECONSIDERATION OF ASSESSMENT Assessor for the Washagamis Bay First Nation P.O. Box 100, Hudson, Ontario POV lX0
PURSUANT to the provisions of the Washagamis Bay First Nation Property Assessment Law, 2024, I hereby request a reconsideration of the [insert year] assessment of the following interest in reserve lands:
[d escription of the interest as described in the Assessment Notice] I am: a holder of the interest _ named on the assessment roll in respect of this interest This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address, telephone number and e-mail address at which applicant can be contacted:
Name of Applicant (please print) Signature of Applicant Dated: _________ , 20_
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TO:
SCHEDULE VI NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD Assessor for the Washagamis Bay First Nation P.O. Box 100, Hudson, Ontario POV lX0
PURSUANT to the provisions of the Washagamis Bay First Nation Property Assessment Law, 2024 I hereby appeal the assessment/reconsideration of the [insert year] assessment of the following interest in reserve lands:
[description of the interest, including assessment roll number, as described in the Assessment Notice] The grounds for the appeal are: (1) (2) (3) (describe the grounds for the appeal in as much detail as possible) Complainant's mailing address to which all notices in respect of this appeal are to be sent: Name and contact infmmation of any representative acting on complainant's behalf in respect of this appeal: The required fee of ___ dollars($_) is enclosed with this Notice of Appeal.
Name of Complainant (please print) ( or representative)
Signature of Complainant
Dated: _________ , 20_. NOTE: A copy of the Assessment Notice must be enclosed with this Notice of Appeal.
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TO: OR
SCHEDULE VII NOTICE OF WITHDRAWAL Assessor, Washagamis Bay First Nation
Chair, Assessment Review Board for the Washagamis Bay First Nation P.O. Box 100, Hudson, Ontario POV lX0
PURSUANT to the provisions of the Washagamis Bay First Nation Property Assessment Law, 2024 l hereby withdraw my appeal of the assessment of the following interest in reserve lands:
Description of interest: Date of Notice of Appeal:
Name of Complainant (please print) ( or representative)
Signature of Complainant
Dated: _________ , 20_
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SCHEDULE VIII NOTICE OF HEARING TO: ADDRESS: -----------------------DESCRIPTION OF INTEREST IN RESERVE LANDS:
------------
Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review Board will hear assessment/reconsideration of the assessment of the above-noted interest at:
an
appeal
from
the
Date: ________ , 20_ Time: --- (A.M./P.M.) Location: _____________________ [address] AND TAKE NOTICE that you should bring to the hearing [insert# copies] copies of all relevant documents in your possession respecting this appeal.
A copy of the Assessment Notice and the Notice of Appeal are enclosed with this notice, as well as copies of:
( all submissions and documents received in respect of the appeal will be forwarded to all parties)
Chair, Assessment Review Board Dated: _______ , 20 _
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TO:
SCHEDULE IX ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS
ADDRESS: ------------------------TAKE NOTICE that an appeal has been made to the Assessment Review Board for the _____ First Nation in respect of the assessment of _________ [d escribe interest in reserve lands].
The Assessment Review Board believes that you may have information [OR documents] that may assist the Assessment Review Board in making its decision.
THIS NOTICE REQUIRES you to [indicate the applicable provisions below]: 1. Attend before the Assessment Review Board at a hearing at Date: _______ , 20_ Time: ___ (A.M./P.M.) Location: _____________________ [address] to give evidence concerning the assessment and to bring with you the following documents:
and any other documents in your possession that may relate to this assessment. A twenty dollar ($20) witness fee is enclosed. Your reasonable travelling expenses will be reimbursed as determined by the Assessment Review Board.
2. Deliver the following documents [list documents] OR any documents in your possession that may relate to this assessment, to the Chair, Assessment Review Board, __________________ [address] on or before _______
at
Please contact _______ at _______ if you have any questions or concerns respecting this Order.
Chair, Assessment Review Board Dated: _______ , 20_
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SCHEDULEX CERTIFICATION OF ASSESSMENT ROLL BY ASSESSOR The assessor must certify the assessment roll in the following form: I, ________ , being the assessor for the Washagamis Bay First Nation, hereby certify that this is the Washagamis Bay First Nation [revised/supplementary] assessment roll for the taxation year 20 _ and that this assessment roll is complete and has been prepared and completed in accordance with all requirements of the Washagamis Bay First Nation Property Assessment Law, 2024.
(Signature of Assessor) Dated ______ , 20_ at __________ (City) (Province)
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