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4 Cabinet du Ministre des Affaires autochtones et du dOveloppement du Nord Ottawa, canada I, Minister of Aboriginal Affairs and Northern APPROVE, pursuant to section 83 of made by the Kwantlen First Nation, in a meeting held on the 8th day of May Kwantlen First Nation Taxation Expenditure By-law Dated at Ottawa, Ontario, this ~C~ay ~anau Office of the Minister of Aboriginal Affairs and Northern Development K1A 0H4 Development, HEREBY the Indian Act, the following by-law the Province of British Columbia, at 2013. of 2013. ii a ,.
KWANTLEN PROPERTY TAXATION BY-LAW WHEREAS the Properly Taxation By-law was made 1985, c.I-5, for the purpose of taxation for local purposes defined in the Property Taxation By-law), including Subsection 8 3(2) of the Indian Act provides subsection 83(1) of the Indian Act must be made Section 56 of the Property Taxation By-law authorizes tax revenue and, in addition, the Taxation Expenditure establishing procedures for the authorization ofexpenditures to time; Council wishes to authorize expenditures (in Taxation By-law ) to be made out of property tax NOW BE IT HEREBY RESOLVED that the provisions of the Indian Act and in particular subsections expenditures to be made out of property tax revenue. SHORT 1. This By-law may be cited for all purposes 2. In this By-law, including, without limiting section, “annual property tax budget” means a budget that revenue for a fiscal year, surplus or deficit property projected expenditures to be made out of property “Band” means Kwantlen First Nation; “band council resolution” means a motion passed of a majority of the quorum of the Councillors of “community works” includes, without limitation, enlarging, extending, removing, moving, repairing, (other than public works), located within Reserve provided or financially supported, wholly or in part, community services or general government services, Band administration offices, Band public works yards, group homes, libraries, archives, museums, art galleries, with Reserve lands appurtenant thereto; “community services” includes, without limitation, controlled, managed, administered, provided or financially on behalf of the Band and ofbenefit to any residents Reserve or not) including, without limiting the recreation, education, daycare, library, park, playground, FIRST NATION EXPENDITURE BY-LAW No. 2013 pursuant to subsection 83(1) of the Indian Act, R.S.C. of land, or interests in land, in the ‘reserve” (as rights to occupy, possess or use land in the “reserve”; that an expenditure made out of moneys raised pursuant to under the authority of a by-law of the council of the band; the making of certain expenditures out ofproperty By-law was enacted for the purpose, inter alia, of to be made out ofproperty tax revenue from time addition to those authorized under Section 56 ofthe Property revenue from time to time in this by-law. following by-law be and is hereby enacted pursuant to the 83(1) and (2) thereof, for the purpose of authorizing TITLE as the Taxation Expenditure By-law. the generality of the foregoing in the recitals and this includes and identifies in a general way projected property tax tax revenue carried over from previous fiscal years and tax revenue for the fiscal year for local purposes; and approved at a meeting of Council pursuant to the consent the Band; designing, constructing, reconstructing, creating, replacing, maintaining and operating buildings, works and facilities and owned, operated, controlled, managed, administered, by the Band or Council on behalf of the Band and used for including, without limiting the generality ofthe foregoing, cemeteries, longhouses, cultural centres, daycare centres, recreation centres, parks and playgrounds, together programs and services (other than utility services), operated, supported, wholly or in part, by the Band or Council of Reserve (whether in common with any non-residents of generality of the foregoing, social, public health, cultural, police or fire protection programs and services;
“Council” means the Council ofKwantlen First Nation as elected by the Band members from time to time “fiscal year” means April 1 of a calendar year through “general government services” includes, without limitation, and operations of the Band or Council on behalf foregoing, the operations of Council and the development, Council or Band policies, by-laws and programs Band; “Minister” means the Minister of Indian Affairs and writing by the Minister; “permitted property taxation by-law expenditures” authorized to be made under section 56 of the Properly “property taxation by-law” means the Kwantlen First on July 26, 2004, and approved by the Minister of 2004 and as amended from time to time; “property tax revenue” includes all taxes and other including, without limiting the generality of the foregoing, thereto from time to time; “public works” includes (a) designing, constructing, reconstructing, repairing, maintaining or operating (i) roads, streets, overpasses, underpasses, culverts, embankments and retaining walls; (ii) equipment, wires, works and facilities, public lighting within reserve, including, poles, towers, cross-arms, encasements, (iii) conduits for wires, fibre-optics and Reserve, including, without limiting the arms, encasements, transformer structures (iv) storm or sanitary sewer or water sewer or water lines on land abutting a main; (v) sewage treatment and water treatment (vi) retaining walls, rip-rap, sheet-piling, adjacent to the sea, a lake or a river; and (vii) any buildings, works or facilities related through (vi), together with reserve lands appurtenant thereto; (b) remediating environmentally contaminated (c) creating new lands by any lawful means the placement and compaction of permitted soils “Reserve” means those lands the legal title to which Majesty for the use and benefit of the Band, whether or otherwise; “Tax Administrator” means the tax administrator Property Taxation By-law; “utility services” includes water, storm sewer, sanitary disposal, sewage treatment and water treatment programs, within the meaning of subsection 2(1) of the Indian Act pursuant to the custom of the Band; March 31 of the following calendar year; government and administrative programs, services of the Band including, without limiting the generality of the preparation, enforcement and administration of and the administration and operation of departments of the Northern Development and includes a person designated in means those expenditures out of property tax revenue Taxation By-law; Nation Property Taxation By-law passed by the Council Indian Affairs and Northern Development on November 2, moneys raised under the Property Taxation By-law, all interest earned thereon and other accumulations creating, replacing, enlarging, extending, removing, moving, sidewalks, foot crossings, curbing bridges, tunnels, including standards and conduits, necessary to supply without limiting the generality ofthe foregoing, all necessary transformer structures and other related works and facilities; pipes for purposes other than providing public lighting within generality of the foregoing, all necessary poles, towers, cross and other related works and facilities; lines, works and facilities, including service connections to works, facilities and plants; sea-walls, pilings, dykes and breakwaters in, along or or ancillary to anything referred to in subparagraphs (i) Reserve lands; and including, without limiting the generality of the foregoing, by and other fill materials; is vested in Her Majesty, that have been set apart by Her they be designated lands or conditionally surrendered lands appointed by Council under the Kwantlen First Nation sewer, garbage collection, garbage disposal, solid waste services and operations.
AUTHORIZATION OF EXPENDITURE 3.(1) This By-law authorizes the expenditure local purposes. (2) Without limiting the generality of subsection expenditure of property tax revenue by Council services, general government services, permitted property services. ANNUAL PROPERTY 4.( I) On or before July 31 in each fiscal year, draft annual property tax budget for the then current the budget, and Council shall endeavor to consider same fiscal year. (2) An annual property tax budget may, but is tax budget attached as Schedule “A” to this By-law. (3) Subject to subsection (4), all expenditures to make under this By-law shall be made pursuant band council resolution. (4) For greater certainty (a) Band Council may at any time and from band council resolution approving an annual property (b) nothing in this By-law shall have the effect of limiting the authorization of, or requiring additional revenue there under. PROPERTY TAX 5.(I) All property tax revenue shall be deposited the Band and be invested until required to be expended approved by band council resolution. (2) Any surplus property tax revenue raised during that fiscal year pursuant to an annual property resolution, shall be set aside in a special surplus Band and be invested until required for such expenditure ADMINISTRATION 6. The tax administrator shall administer this BY-LAW 7. This By-law shall be construed as being construction and interpretation as best ensures the MISCELLANEOUS 8.(l) Headings form no part of this By-law reference only. (2) A fmding by a court of competent jurisdiction invalid shall not affect or bear upon the validity or By-law as a whole. (3) Where a provision in this By-law is expressed provision applies to the circumstances as they arise. (4) In this By-law words in the singular include OF PROPERTY TAX REVENUE ofproperty tax revenue by Council on behalfof the Band for (1) but for greater certainty, this By-law authorizes the on behalf of the Band on community works, community taxation by-law expenditures, public works and utility TAX BUDGET the tax administrator shall prepare and table with Council a fiscal year and a draft band council resolution approving such budget and resolution on or before August 31 of the not required to, be in the form of that draft annual property made out ofproperty tax revenue that Council is authorized to an annual property tax budget that has been approved by time to time amend any annual property tax budget and any tax budget; and of amending section 56 of the Property Taxation By-law or procedures to permit, expenditures of property tax REVENUE ACCOUNTS in a special account or accounts maintained in the name of pursuant to an annual property tax budget that has been during a fiscal year that is not required for expenditure tax budget that has been approved by band council fund account or accounts maintained in the name of the in a future fiscal year. AND ENFORCEMENT By-law. REMEDIAL remedial, and shall be given such fair, large and liberal attainment of its objectives. but shall be construed as being inserted for convenience of that a section or provision of this By-law is void or invalidity of any other section or part of this By-law or this in the present tense, future tense or in the past tense, the the plural, and words in the plural include the singular. 3
COMNG INTO FORCE 9. This By-law shall come into force immediately upon being approved by the Minister. THIS BY-LAW IS HEREBY ENACTED by Council at a duly convened meeting held on the ~S~”day ofMay, 2013. A QUORUM OF COUNCIL CONSISTS OF 2. C~u4 . . ‘--~—-~. Chief Mar yn Gabriel •~jF~~ Councillor Tumia Knott ~
SCHEDULE “A” 2013 ANNUAL PROPERTY TAX BUDGET REVENUES Property Tax Levies, Interest & Penalties for Current Fiscal Year $ 130,241 Surplus or Deficit Property Tax Revenue carried over from previous Fiscal Years $ 71,798 TOTAL REVENUES $202,039 EXPENDITURES Community Development Environmental Health Services Fiscal Services General Government Services General Administrative $ 60,000 Home Owner Grants $ 38,000 Other: Administration office addition $ 28,292 Protective Services Recreation and Cultural Services Taxes for Other Governments $ 1,723 Transportation Utility Services Other Expenditures Permitted Property Taxation Bylaw Expenditures $ 61,000 Municipal Service Agreements Contingency Fund $ 13,024 TOTAL EXPENDITURES $202,039 BALANCE 0
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