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 Stz'uminus First Nation in the Province of British Columbia,
STZ'UMINUS FIRST NATION ANNUAL TAX RATES LAW, 2025
Dated at Kamloops, British Columbia this 16th day of September, 2025.
Chie Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
STZ'UMINUS FIRST NATION
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may rnake lavv·s respecting taxation for local purposes of reserve lands and interests or rights in reserve land~, 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 !east 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 Stz'uminus First Nation duly enacts as follows: 1. This Law may be cited as the Stz 'uminus First Nation Annual Tax Rates Law, 2025. 2e Tn this l 1aw: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the Chemainus First Nation Property Assessment Law, 2010;
11 First i\Jat.ion" n1eans the Stz'urninus First Nation, being a band narned in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph S(l){a) of the ,:\ct; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law'' means the Chemainus First Nation Property Taxation Law, 2010. 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 rcincdial 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 Lav,.,, fo tn1s part of and is an integi'al putt of this Lc:nv. 8. This Law comes into force and effect on the day after it is approved by the First Nations Tax ~ .. VVHHH1VV1VH,
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THIS LAW IS HEREBY DULY ENACTED by Council on the )rclday of_S_e..-+f>--~' 2025, at Ladysmith, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council.
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Chief John Elliott
Counci!!or Herb Seyrnour
~or Leona Smith
Ca;:Ayi!~ Councillor Cathy Harris
CouncH!or tv1arga ret Seyrnour
Councillor Tanya Toye
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PROPERTY CLASS
SCHEDULE TAX R/\TP.S
Class 1- Residential Class 2 - Utilities Class 4 - Major industry Class 5 - Light Industry Gass 6 - Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farrn
RATE PER $1,000 of assessed value
4.580 27.010 0.000 24.350 9.990 0.000 4.010 0.000
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