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 Squamish Nation in the Province of British Columbia, Squamish Nation Annual Rates Law, 2018 Dated at Kamloops, British Columbia this 5th day of June, 2018. On behalf of the First Nations Tax Commission / C.T. (M ny Jules — Chief Commissione r t* irst Nations Tax Commission
Band Council Resolution No. 2018 .—a.0 33 SQUAMISH NATION Motion No. 3 BAND COUNCIL File Reference RESOLUTION Date of Meeting: 2018 05 30 (y/m/d) P.O. Box 86131 ❑ 320 Seymour Blvd North Vancouver, B. C. V7L 4J5 Tel. (604) 980-4553 Fax (604) 980-9601 SUBJECT : Annual Rates 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, 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 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, interests or rights in the reserve; NOW THEREFORE the Council of the Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation 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 Squamish Real Property Assessment Law, 2010; "First Nation" means the Squamish Nation, 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 Squamish Real Property Taxation Law, 2010. 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 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. Page 1 of 2
Band Council 2018p633 Resolution No. Motion No. -5 File Reference SUBJECT: Annual Rates Law, 2018 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. 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 30th day of May, 2018, at North Vancouver, in the Province of British Columbia. SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD A QUORUM OF MEETING HELD AT: NORTH VANCOUVER B. C. SQUAMISH DATED: NATION COUNCIL CONSISTS OF 8 MOVED BY: Co.rI G, Ge-or5t: SECONDED BY QV10..(4 ~C,~J,l p~ COUNCILLORS Alroy Baker Orene Askew K'etximtn Deborah Baker Richard E. Baker Chief Ian Campbell K'àna Kasalus Xà lek/Se , û Siÿam Le - .L. Brandon Darbyshire-Joseph Carla George - Jost J os :•h Kàtxelacha Kwitelut/Kwelaw'ikw ~CSkji7meltxw er Lewis Deanna Lewis cob E. Lewis III Syetàxtn Kàlkalilh Xayil Dustin Rivers Kristen Rivers Joyce Williams Sxwchàlten iy Xelsilgm Tiyàltelut !son Williams Marcus Wooden Sxwixwtn Klakwagilagime Page 2 of 2
SCHEDULE 2018 PROPERTY TAX RATES ?roperty Class Capilano Class 1: Residential 2.30370 Class 2: Utilities 24.75120 56.51638 56.51311 Class 4: Major Industrial 25.19860 34.05551 27.47875 Class 5: Light Industrial 24.28170 12.11713 13.35655 Class 6: Business and Other 8.78110 11.85212 10.97047 Class 8: Recreational Property/Non-Profit Organization 6.73600 1 RATE PER $1,000 Assessed Value Mission Seymour Stawamus Kitsilano 2.94644 2.85467 4.60770 2.46826 54.74900 43.00812 31.52480 40.80494 17.28860 12.09002 13.59410 10.85419 4.76875 7.24188 5.96070 3.97858
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