Partie II - Lois des Premières nations promulguées

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 Wasauksing First Nation in the Province of Ontario. Wasauksing First Nation Property Assessment Law, 2018

Dated at Kamloops, British Columbia this 18th day of July, 2018.

On behalf of the First Nations Tax Commission C.T. (Mann

Jules - Chief Commissioner First Nations Tax Commission

Wasauksing First Nation Property Assessment Law, 2018 WASAUKSING FIRST NATION PROPERTY ASSESSMENT LAW, 2018 TABLE OF CONTENTS PART I Citation .. ................ .............................. .. ... .... .. ... ... .. ................... ....... ... .... .............. .. ........ 2 PART II Definitions and References ..... .... ......... ... ... .... .................... .. ................ .. ... .. .. ..... ............. 2 PART III Administration ... ... ............................... ..... .... .. .. .... ................ .. ..... ..... .... .......... ...... ..... ...... 4 PART IV Assessed Value ....... .. ................ ................. ............ .. ................. ...... .... .... ................ ......... 4 PART V Information and Inspections ........ .. ... ... ... ... .................................. .......... .......... ................ 6 PART VI Assessment Roll ...................................... .... .................................................................... 6 PART VII Assessment Notices ............................... .. .. .. .................................................................... 8 PART VIII Errors and Omissions in Assessment Roll... .................................................................... 9 PART IX Reconsideration of Assessment.. ........ ..... .. .. .................................. ... ... ... ....................... 11 PART X Assessment Review Board ... ...... .... ..... .... .. ................ .................... .... ... .. .. .. ..... .. .. .......... 11 PART XI Appeal to Assessment Review Board ..................................................... ................ ... .... 13 PART XII General Provisions ... .. ... ........ .... ... ..... .. ... ....... .... .. ........ ... ... .. .... .. ............ ....... .... .. .. .. ....... 18

SCHEDULES I Property Classes II Request for Information by Assessor III Declaration of Purpose for the Use of Assessment Information IV Assessment Notice V Request for Reconsideration of Assessment VI Notice of Appeal to Assessment Review Board VII Notice of Withdrawal VIII Notice of Hearing IX Order to Attend/Produce Documents X Certification of Assessment Roll by Assessor

Wasauksing First Nation Property Assessment Law, 2018 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, interests in reserve lands or rights to occupy, possess or use reserve lands;

B. The Council of the Wasauksing First Nation deems it to be in the best interests of Wasauksing to make a law for such purposes; and

C. The Council of the Wasauksing First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act;

NOW THEREFORE the Council of the Wasauksing First Nation duly enacts as follows: PART I CITATION Citation 1. This Law may be cited as the Wasauksing First Nation Property Assessment Law, 2018. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this Law: "Act" means the First Nations Fiscal Management Act; "assessable property" means property that is liable to assessment under this Law; "assessed value" means, in relation to an interest in land, the amount of money the fee simple of that interest, if unencumbered and held off the reserve, would realize if sold at arm's length by a willing seller to a willing buyer, as determined under this Law;

"assessment" means a valuation and classification of an interest in land; "Assessment Notice" means a notice containing the information set out in Schedule IV; "Assessment Review Board" means a board established by the Council in accordance with Part X; "assessment roll" means a roll prepared pursuant to this Law, and includes a supplementary assessment roll and a revised assessment roll prepared pursuant to this Law;

"assessor" means a person appointed by the Council under subsection 3(1); "chair" means the chair of the Assessment Review Board; "complainant" means a person who commences an appeal of an assessment under this Law; "Council" has the meaning given to that term in the Act; "eligible increase" has the meaning prescribed by the Province under the Assessment Act, R.S.O 1990, c. A.31;

"general reassessment" means the updating of assessments as a result of the application of a new valuation day under subsection: 5(3) or 5(4);

"holder" means a person in possession of an interest in land or a person who, for the time being, (a) is entitled through a lease, licence or other legal means to possess or occupy the interest in land, (b) is in actual occupation of the interest in land, (c ) has any right, title, estate or interest in the interest in land, or

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Wa sauksing First Nation Property Assessment Law, 2018 ( d) is a trustee of the interest in land; "improvement" means any building, fixture, structure or similar thing, other than land, that is included in the definition of "land", "real property" and "real estate" in the Assessment Act (Ontario) and any manufactured home;

"interest in land" or "property" means land or improvements, or both, in the reserve and, without limitation, includes any interest in land or improvements, any occupation, possession or use of land or improvements, and any right to occupy, possess or use land or improvements;

"manufactured home" means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured to

(a) be moved from one place to another by being towed or carried, and (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other purpose, (iv) shelter for machinery or other equipment, or (v) storage, workshop, repair, construction or manufacturing facilities; "Notice of Appeal" means a notice containing the information set out in Schedule VI; "Notice of Hearing" means a notice containing the information set out in Schedule VIII; "Notice of Withdrawal" means a notice containing the information set out in Schedule VII; "Order to Attend/Produce Documents" means an order containing the information set out in Schedule IX; "party", in respect of an appeal of an assessment under this Law, means the parties to an assessment appeal under section 33;

"person" includes a partnership, syndicate, association, corporation and the personal or other legal repr~sentatives of a person;

"pipe line" means a transmission, distribution or field and gathering pipe line for the transportation of oil or gas, and includes

(a) all valves, couplings, cathodic protection apparatus, protective coatings and casings, (b) all haulage, labour, engineering and overheads in respect of such pipe line, ( c) any section, part or branch of any pipe line, (d) any easement, right of way, permit or license area used by a pipe line company, and (e ) any franchise or franchise right, but does not include a pipe line or lines situate wholly within an oil refinery, oil storage depot, oil bulk plant or oil pipe line terminal; "pipe line company" means a person, firm, partnership, association or corporation owning or operating a pipe line all or any part of which is in the reserve;

"property class" means those categories of property established in subsection 6(1) for the purposes of assessment and taxation;

"Province" means the province of Ontario; "reserve" means any land set apart for the use and benefit of Wasauksing within the meaning of the Indian Act;

"resolution" means a motion passed and approved by a majority of the Council present at a duly convened

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Wasauksing First Nation Property Assessment Law, 2018 meeting; "tax administrator" means the person appointed by the Council to that position under the Taxation Law; "Taxation Law" means the Wasauksing First Nation Property Taxation Law, 2018; "Tax Notice" has the same meaning as under the Taxation Law; "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; and

"taxes" includes (a) all taxes imposed, levied, assessed or assessable under the Taxation Law, and all penalties, interest and costs added to taxes under the Taxation Law, and

(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of Wasauksing, and all penalties, interest and costs added to taxes under such a law; and

"Wasauksing" means the Wasauksing First Nation, being a band named in the schedule to the Act. (2) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 5(9)(a)), subparagraph (e.g. subparagraph 19(l)(b)(i)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph, subparagraph or Schedule of this Law, except where otherwise stated.

(3) Unless otherwise specified, all references to named enactments in this Law are to enactments of the Government of Canada.

PARTIII ADMINISTRATION Assessor 3.(1) The Council shall appoint one or more assessors to undertake assessments of assessable property in accordance with this Law and such other duties as set out in this Law or as directed by Council.

(2) An assessor appointed by the Council shall be qualified to conduct assessments of land in the Province.

Application of Law 4. This Law applies to all interests in land. PART IV ASSESSED VALUE Assessment and Valuation 5.(1) The assessor shall assess (a) all interests in land that are subject to taxation under the Taxation Law; (b) all interests in land for which payments-in-lieu may be accepted by Council; and (c) non-taxable interests in land, as directed by the Council. (2) The assessor shall determine the assessed value of an interest in land and shall enter the assessed value of the interest in land in the assessment roll.

(3) For the period consisting of the two (2) taxation years from 2019 to 2020, interests in land are valued as of January 1, 2016 and subsection (11) does not apply.

(4) For each period consisting of four (4) taxation years subsequent, to 2020, interests in land are

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Wasauksing First Nation Property Assessment Law, 2018 valued as of the date prescribed by the Province for those four (4) taxation years. (5) Where an easement is appurtenant to any interest in land, it shall be assessed in connection with and as part of the interest in land at the added value it gives to the interest in land as the dominant tenement, and the assessment of the interest in land that, as the servient tenement, is subject to the easement shall be reduced accordingly.

(6) A restrictive covenant running with the interest in land shall be deemed to be an easement within the meaning of subsection (5).

(7) The assessor shall not make an assessment against the name of any deceased person, but, when the assessor is unable to ascertain the name of the person who should be assessed instead of the deceased person, the assessor may enter, instead of the name, the words "Representatives of A.B., deceased" (giving the name of the deceased person).

(8) Where a block of vacant land subdivided into lots is owned by the same person, it may be entered on the roll as so many acres of the original block or lot if the numbers and description of the lots into which it is subdivided are also entered on the roll.

(9) Except as otherwise provided in this Law, for the purposes of the assessment of interests in land the assessor shall use

(a) the valuation methods, rates, rules, procedures and formulas established under provincial assessment legislation existing at the time of assessment; and

(b) the assessment rules, procedures and practices used by assessors in the Province for conducting assessments off the reserve.

(10) On or before March 1 of every year or such other date prescribed by the Province from time to time under subsection 25(2) of the Assessment Act, R.S.O. 1990, c. A.31, every pipe line company that owns or operates a pipe line located on the reserve shall notify the assessor of the following information, in respect of each pipeline and as of January 1 of that year,

(a) its age, length and diameter; (b) the material of construction; and (c) the number of connections to an end user, if any. (11) If the assessed value of an interest in land increases because of a general reassessment, the assessed value of the interest in land shall be reduced according to the following rules:

(a) for the first taxation year to which the general reassessment applies, the assessed value of the interest in land is reduced by an amount equal to seventy-five percent (75%) of the eligible increase;

(b) for the taxation year following the taxation year in paragraph (a), the assessed value of the interest in land is reduced by an amount equal to fifty percent (50%) of the eligible increase;

(c) for the taxation year following the taxation year in paragraph (b), the assessed value of the interest in land is reduced by an amount equal to twenty-five percent (25%) of the eligible increase.

Classification 6.(1) The Council hereby establishes the property classes established by the Province for provincial property assessment purposes, for the purposes of assessment under this Law and imposing taxes under the Taxation Law.

(2) The day as of which an interest in land shall be classified for a taxation year is June 30 of the previous year.

(3) The property classes established under subsection (1) are set out in Schedule I to this Law, and the assessor shall use the provincial classification rules for each property class, including any subclasses.

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Wasauksing First Nation Property Assessment Law, 2018 ( 4) The assessor shall (a) assess interests in land according to the property classes established under this Law; and (b) where a property falls into two (2) or more property classes, determine the share of the assessed value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total assessed value.

PARTV INFORMATION AND INSPECTIONS Request for Information 7.(1) The assessor may send a Request for Information containing the information set out in Schedule II, to a holder or a person who has disposed of assessable property, and that person shall provide to the assessor, within fourteen (14) days from the date of delivery or a longer period as specified in the notice, information for any purpose related to the administration of this Law.

(2) A person who receives a Request under subsection (1) shall, within the time set out in the Request, provide to the assessor all the information required that is within the person's knowledge and produce all the documents required that are within the person's possession or control.

(3) The assessor may apply to a court of competent jurisdiction for an order directing a person to comply with a request made under this section.

Inspections and Information 8.(1) The assessor, upon producing proper identification, shall at all reasonable times and upon reasonable request be given free access to all land and to all parts of every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land, for any purposes related to the assessment of that interest in land.

(2) Every adult person present on land when the assessor visits the land in the performance of his or her duties shall upon request give to the assessor all the information in his or her knowledge that will assist the assessor to make a proper assessment of the land and improvements and to obtain the information the assessor requires with respect to any person whose name the assessor is required to enter on the assessment roll or concerning whom the assessor is required to obtain any information for the purpose of this Law.

(3) The assessor is not bound by any statement or information delivered under section 7 or this section nor does it excuse the assessor from making due inquiry to ascertain the correctness of the statement or information and, despite any such statement or information, the assessor may assess every person for the amount that the assessor believes to be just and correct and may omit from the assessment roll the person's name or any interest in land that the person claims to hold if the assessor has reason to believe that the person is not entitled to be placed on the roll or to be assessed for the interest in land.

PART VI ASSESSMENT ROLL Assessment Roll 9.(1) Except as provided in sections 17, 18 and 19, assessments of interests in land under this Law shall be made annually at any time between January 1 and the second Tuesday following December 1.

(2) The assessor shall complete a new assessment roll containing a list of every interest in land that is liable to assessment under this Law not later than the second Tuesday following December 1 of the year before the taxation year.

(3) The assessment roll shall be in paper or electronic form and shall contain the following information:

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Wasauksing First Nation Property Assessment Law, 2018 (a) the name and address of the holder of the interest in land; (b) a description of the interest in land; (c) the classification of the interest in land; (d) the assessed value by classification of the interest in land; (e) the total assessed value of the interest in land; and (f) any other information the assessor considers necessary or desirable. Certification by Assessor 10. On completion of an assessment roll and no later than the second Tuesday following December 1 in the year in which the assessments are made, the assessor shall

(a) certify in writing or electronically, substantially in the form set out in Schedule X, that the assessment roll was completed in accordance with the requirements of this Law; and

(b) deliver a copy of the certified assessment roll to the Council. Amendments to Assessment Roll 11.(1) Where the assessor amends the assessment roll under section 17, or amends the assessment roll to reflect reconsideration decisions or implement decisions of the Assessment Review Board, the assessor shall

(a) date and initial amendments made to the assessment roll, in writing or electronically, and (b) report the change or correction to the Council. (2) Where the assessor amends the assessment roll or creates a supplementary assessment roll under this Law, the changes are an integral part of the assessment roll and, except as provided in subsection 19(7), are deemed to be effective as of the date the assessment roll was certified under section 10.

(3) The assessor shall not amend the assessment roll contrary to a decision of the Assessment Review Board or a court of competent jurisdiction.

Validity of Assessment Roll 12. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is

(a) valid and binding on all parties concerned, despite any (i) omission, defect or error committed in, or with respect to, the assessment roll, (ii) defect, error or misstatement in any notice required, or (iii) omission to mail any notice required; and (b) for all purposes, the assessment roll of Wasauksing until the next certified assessment roll. Inspection and Use of Assessment Roll 13.(1) On receipt by the Council, the assessment roll is open to inspection in the Wasauksing office by any person during regular business hours.

(2) In addition to inspection under subsection (I), the Council may allow the assessment roll to be inspected electronically through an online service, provided that the information available online does not include any names or other identifying information about a holder or other person.

(3) A person shall not, directly or indirectly, use the assessment roll or information contained in the assessment roll to

(a) obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or

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Wasauksing First Nation Property Assessment Law, 2018 (b) harass an individual. ( 4) The tax administrator may require a person who wishes to inspect the assessment roll to complete a declaration substantially in the form set out in Schedule III

(a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section.

Protection of Privacy in Assessment Roll 14.(1) On application by a holder and where directed by the tax administrator, the assessor shall omit or obscure the holder's name, address or other information about the holder that would ordinarily be included in an assessment roll.

(2) The tax administrator may direct the assessor as set out in subsection (1) if, in the tax administrator's opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the holder or a member of the holder's household.

(3) Where the assessor omits or obscures information under subsection (1), such information shall be obscured from all assessment rolls that are available for public inspection under subsection 13(1) or are otherwise accessible to the public.

Chargeholders 15.(1) Any person holding a charge on assessable property may, at any time, give notice, with full particulars of the nature, extent and duration of the charge, to the assessor and request that their name be added to the assessment roll in respect of that assessable property, for the duration of the charge.

(2) On receipt of a notice and request under subsection (1 ), the assessor shall enter the person's name and address on the assessment roll and provide copies of all Assessment Notices issued in respect of the assessable property.

PART VII ASSESSMENT NOTICES Assessment Notice 16.(1) The assessor shall, no later than fourteen (14) days before the assessment roll is completed, mail an Assessment Notice to every person named in the assessment roll in respect of each assessable property, at the person's address on the assessment roll.

(2) Notwithstanding subsection (1), the assessor shall 111ail out the Assessment Notice in that subsection on or before the day that the tax administrator mails out Tax Notices under the Taxation Law.

(3) Where requested by the recipient, an Assessment Notice may be e-mailed to a person named on the assessment roll, and the Assessment Notice is deemed to have been delivered on the date that the e­mail is sent by the assessor.

(4) Where a person named on the assessment roll provides the tax administrator with a written request that the Assessment Notice be delivered to the address stated in the request, the tax administrator shall advise the assessor of the request and the assessor shall thereafter deliver the Assessment Notice to the recipient at the requested address.

(5) Any number of interests in land assessed in the name of the same holder may be included in one Assessment Notice.

(6) If several interests in land are assessed in the name of the same holder at the same value, the Assessment Notice may clearly identify the property assessed, without giving the full description of each