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 Penticton Indian Band in the Province of British Columbia, Penticton Indian Band Annual Rates Law, 2016 I Dated at Kamloops, British Columbia this 7th day of July, 2016. On behalf of the First Nations Tax Commission (Z/V,m.ce. _2/ _.d_ C.T. (Ma y Jules — Chief Commissioner First Nations Tax Commission
PENTICTON INDIAN BAND ANNUAL RATES LAW, 2016 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 Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Annual Rates Law, 2016. 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 Penticton Indian Band Property Assessment Law, 2015; "First Nation" means the Penticton 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 Penticton Indian Band Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2016 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 three hundred and fifty dollars ($ 350.00), the taxable property shall be taxed at three hundred and fifty dollars ($ 350.00) 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. 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 5th day of July 2016, at IR No. 1
Penticton Indian Band Admin Office, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. C.a ncillor Inez Pierre vis Kruger Council or Clint George Councillor Kevin Gabriel Councillor Clint Gabriel Councillor Dolly Kruger ~ ~ C Councillor Timmothy Lezard Councillor Joseph Pierre
SCHEDULE TAX RATES PROPERTY CLASS Rates For District: District 1 1 Residential 2 Utilities 4 Major Industry 5 Light Industry 6 Business and Other 8 Recreational Property/Non-Profit Organization 9 Farm 3 RATE PER $1,000 of assessed Value in: Rate 7.33340 38.9983 15.14160 14.79960 14.24360 9.93620 17.86730
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