Contenu de la décision
L i F irst 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 Adams Lake Indian Band in the Province of British Columbia, Adams Lake Indian Band Annual Rates Law, 2018 Dated at Kamloops, British Columbia this 25th day of June, 2018. On behalf of the First Nations Tax Commission C.T. (Maÿ) Jules — Chief Commissioner First Nations Tax Commission (t)
ADAMS LAKE INDIAN BAND ANNUAL RATES LAW, 2018 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of Adams Lake Indian Band may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The council of Adams Lake Indian Band has made a property assessment law and a property taxation law; and C. Subsection 10(1) of the First Nations Fiscal Management Act requires Adams Lake Indian Band 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, interests or rights in the reserve; NOW THEREFORE the Council of the Adams Lake Indian Band First Nation duly enacts as follows: 1. This Law may be cited as the Adams Lake Indian Band Annual Rates Law, 2018. 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 Adams Lake Indian Band First Nation Property Assessment Law, 2015; "First Nation" means the Adams Lake 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" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Adams Lake Indian Band Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2018 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 four hundred dollars ($400.00), the taxable property shall be taxed at four hundred dollars ($400.00) 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 13 day of June 2018, at Chase, in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. l J 1-"e-/d7, fford Arnouse 4 (aile ouncill r elley Witzky Co icii Brandy Jules a Th Councillor Ste ed Cou l or Elaine Jules 44-°4/ e / ~ ou ci or into nny 2
SCHEDULE TAX RATES TAX GROUP ONE — Indian Reserve No. 2, 3, 4 and 5 PROPERTY CLASS Class 1 — Residential Class 2 — Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 — Farm Class 10 — Regulated CPR R/W TAX GROUP TWO — Indian Reserve No. 1, 6 and 7 PROPERTY CLASS Class 1 — Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm Class 10 — Regulated CPR R/W 3 RATE PER $1,000 Of Assessed Value : 8.3371 60.5370 17.3474 20.4545 14.1553 25.7243 28.2510 RATE PER $1,000 Of Assessed Value in: 6.7992 42.7185 77.7617 18.0773 17.4183 6.2211 20.1239 28.2510
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