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 Campbell River Indian Band in the Province of British Columbia,
CAMPBELL RIVER IND/AN BAND ANNUAL TAX RATES LAW, 2025
Dated at Kamloops, British Columbia this 5th day of June, 2025.
~/, Chief Commissiona=les On behalf of the First Nations Tax Commission
CAMPBELL RIVER INDIAN BAND ANNUAL TAX RA TES LAW, 2025 WHEREAS: A. 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 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;
and
B. The council of the First Nation has made a property assessment law and a property taxation law;
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 Campbell River Indian Band duly enacts as follows: 1. This Law may be cited as the Campbell River 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 Campbell River Indian Band Property Assessment Law, 2011, as amended by the Campbell River Indian Band Property Assessment Amendment Law, 2017;
"First Nation" means the Campbell River 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 Campbell River Indian Band Property Taxation Law, 2011. 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 property 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), the taxable prope11y shall be taxed at one hundred dollars ($100) 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 pai1 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 27 River, in the Province of British Columbia.
111
day of May, 2025, at Campbell
A quorum of Council consists of 5 members of Council.
Chief Chris Roberts
Councillor Kim Puglas
Councillor Tony Roberts
Councillor Shelly Haunch
&~-~~ Councillor Lorraine Henderson
Councillor Dawn Duncan
Councillor Christine Smith
Councillor Sonny Assu
2
PROPERTY CLASS
1 Residential
2 Utilities
4 Major Industry
5 Light Industry
6 Business and Other
8 Recreational /Non-Profit
9Farm
SCHEDULE TAX RATES
RA TE PER $1,000 of Assessed Value
6.11258
58.54966
10.64956
15.35041
17.15228
12.47287
16.04616
3