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 Lower Similkameen Indian Band in the Province of British Columbia,
LOWER SIMILKAMEEN IND/AN BAND ANNUAL TAX RATES LAW, 2025
Dated at Kam loops, British Columbia this 17th day of July, 2025.
Chief Com • ioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
LOWER SIMILl<AMEEN INDIAN BAND ANNUAL TAX RATES 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;
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 prope1ty 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 Lower Similkameen Indian Band duly enacts as follows: 1. This Law may be cited as the Lower Similkameen 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 Lower Similkameen Indian Band Property Assessment By-law, 2002; "First Nation" means the Lower Similkameen 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 tenn in the Taxation Law; and "Taxation Law" means the Lower Similkameen Indian Band Property Taxation By-law, 2002. 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. 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 pait 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 DULY ENACTED by Council on the~d ay of Lower Similkameen Indian Band Office, in the Province of British Columbia.
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A quorum of Council consists of three (3) members of Council.
~~~~;;..._;:---~ Chief Keith Crow
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Councillor Julia Peterson
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PROPERTY CLASS
Class 1 - Residential Class 2 - Utilities Class 6 - Business and Other Class 9 - Farm
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
9.62506 52.16783 24.19644 13.83651
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