Contenu de la décision
First Nations Tax Commission Commission de la fiscalité des premières nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Neskonlith Indian Band in the Province of British Columbia, Neskonlith First Nation Annual Tax Rates Law, 2019 Dated at Kamloops, British Columbia this 18th day of July, 2019. On behalf of the First Nations Tax Commission / C.T. (Man Jules — Chief Commissioner First Nations Tax Commission 0
NESKONLITH INDIAN BAND ANNUAL TAX RATES LAW, 2019 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 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 Neskonlith Indian Band duly enacts as follows: 1. This Law may be cited as the Neskonlith First Nation Annual Tax Rates Law, 2019. 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 Neskonlith First Nation Property Assessment Law, 2010; "First Nation" means the Neskonlith 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 Neskonlith First Nation Property Taxation Law, 2010. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2019 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 property in a taxation year is less than one hundred dollars ($ 100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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 part of and is an integral part of this Law. 1
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 25 day of June, 2019, at Kamloops, in the Province of British Columbia. A quorum of Council co of Four (4) members of Council. .41111. I, . / ~1/ " P11 ' ief Judy W Councillor Cora Anthony Councillor Fay Ginther ncillor Joan Hd'oper Councillor Michael Arnouse Councillor Louis Thomas 2
SCHEDULE TAX RATES PROPERTY CLASS 1 Residential 2 Utilities 4 Major Industry 5 Light Industry 6 Business and Other 8 Recreational/Non-Profit 9 Farm 10a Regulated (railway track and right of way) 10b Regulated (fibre optic utilities inside railway r/w) 3 RATE PER $1,000 of AssessedValue: IR 1 & 2 (Chase) IR 3 (Salmon Arm) 8.0698 6.6388 59.6941 41.8325 16.5324 79.3862 0.0000 17.3522 19.5031 16.6716 13.7762 5.9299 25.6452 20.6469 17.8896 27.6959 23.8863 41.7162
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