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 Adams Lake Indian Band in the Province of British Columbia,
ADAMS LAKE IND/AN BAND ANNUAL Tlv< RATES LAY½ 2025
Dated at Kam loops, British Columbia this 5th day of June, 2025.
~issioner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
ADAMS LAKE INDIAN BAND ANNUAL TAX RATES LAW, 2025 WHEREAS: A. Pursuant to section 5 of the F;,•st 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 Adams Lake Indian Band duly enacts as follows: 1. This Law may be cited as the Adams Lake Indian Band Annual Tax Rates Law, 2025. 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 Adams Lake Indian Band Property Assessment Lmv, 2015; "First Nation" means the Adams Lake Indian Band, 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 Adams Lake Indian Band Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1iy in each prope1iy class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1iy in a taxation year is less than four hundred dollars ($400.00), the taxable property shall be taxed at four hundred dollars ($400.00) 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 pm1 of and is an integral part of this Law.
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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 27 Switsemalph, in the Province of British Columbia.
th
day of May, 2025, at IR6
A quorum of Council consists of four (4) members of Council. ~ 11-fi cX~e Lynn Kenoras
Tk'wemi'ple7 (Councillor) Cory Sampson
Tk'wemi'ple7 (Councillor) Charles Narcisse
Tk'wemi'ple7 (Councillor) Joyce l<enoras
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SCHEDULE TAX RATES
TAX GROUP ONE - Indian Reserve No. 2, 3, 4 and 5 PROPERTY CLASS
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 Regulated CPR R/W
TAX GROUP TWO- Indian Reserve No. 1, 6 and 7 PROPERTY CLASS
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 Regulated CPR R/W
RATE PER $1,000 OF ASSESSED VALUE
6.2104 56.5023 13.5239 15.3372 16.1898 13.1000 11.9558 24.3401
RATE PER $1,000 OF ASSESSED VALUE
5.1444 36.6481 75.8136 15.4087 14.9995 5.2864 19.6837 24.3401
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