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First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act hereby approves the following law made by the TsleiI-Waututh Nation in the Province of British Columbia, TsleiI-Waututh Nation Annual Rates Law, 2011 Dated at Osoyoos, British Columbia this 14th day of June, 2011. On behalf of the First Nations Tax Commission .4.—’ CT. (Maniy1JuIes — Chief Commissioner First Nations Tax Commission
TSLEIL-WAUTUTH NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of die Fij:e Vaiinn.s Fist-al mu! .Stausuc-al .lIa,uigc-nitni 1ct. lilt- council ofa lirst nalion ma’ make laws respecting laxatioll for local purposes of resene lands. inlerests in reser’ e lands or riuli(s (o occupy, possess or use resene lands. iticluditie laws to establish tax rales and apply ltciii to the assessed value of lands. interests and rights in (lie reset-xe: B. The Council of the Tsleil—Waututli Nation has enacted ThlciI—IJ,,,t,,t1i .\thiiui Pi-upciit- .-h.’-’-niai Lii, 20)0 and 7:sj’il—J’th,,iith \Itiun Px1-i-na- ia’cnwn Law. 20)0, respecting taxation Ibr local purposes on resene: and C. Section 10 of the Fh:si Vaiiu,t.c TIM-al i/ni! .Sianvtucil _lfamigtnicnt -lri requires a Iirst ilalitin (hat has made a prol’er(v taxa(ton law to. a leasi once each year. make a law- settitig the rale ibi tax to lie applied to the assessed value of each class of lands interesis or rights in the resene: NOW H ERIEI:0RE the Council of the I sleil—Waututh Nation dul; enacts as iollois I. This Law may be cited as the Tsltil—Jfa,t,ul, ‘va/ion .4 annul J?arts Liiii. 20/I. 2. In (Ins Law: ‘Acf’ means the Eli-st V1atio,is Fiscal i/nil Snithilt-al -‘ Iciiiiitiiniiit Act. S.C. 201)5. cO. and (he regulations made under that Act: “Assessnietit Law” means (he Tv/cl!— JLai,tiitl, Fit-st Nation Pmpcrt Jvst’’nicii/ Lan. 20)0: “First Nadoti” means the Tsleil—Waututh First Nadon. being a band named in the schedule to (lie Act: “Property taxation law’’ tueansa law enac(ed bx the First Nation under pararaph 5(1 fla) of the Act: ‘(axable property means property in a reserve thin is sttbject to taxation nnder a propert’ taxation law: and ‘‘laxation Law’’ tneans the R-/cil—ll’a,,nnh Ei,’; \bti,,,, Propci-ti laxotion but. 2010. 3. Taxes levied pursuant (0 the Tax--tit)i Law for the (axa(ton year 2011 shall be determined by imposing he rates set out in (he Schedule upon (lie assessed value of all (ax--able property in each prol’er> class. 4. No(wid standing section 3. “here the atuoutil of’ the tax levied on taxable properly in a (axalion veal is less than one hundred dollars (S l(tO(t(t). the (axable property shall be (axed at one hundred dollars (S I (tOOS) br the taxation ‘ear. 5, No(withstatiding any other prosisioti ol (Itis law, iftlte First Nations Financial Mattagctnein Board gives notice to Cottneil pursitant (0 the Ad that tlitrd—partv tiianagemetn of the revenues ratsed under this law is required. Council authorizes the Ftrsi Nanotis Financtal Management Board to act as agen( of (lie First Nation to fulfill an\ of the powers and obligations of the Council under tIns Law and the Act 6. Except where otherwise delitied. words-and expressions used in this Law have the ne,tnnus given to (hem in the Assessment Law and the Taxation La” -7. Where a proxision in this Law is expressed in (lie present tense, the provision applies to the circumstances a’ they arise. 8. This Law lilus( lie eonsirued as being retnedial and must he gtven such lbtr, large atid liberal cotistruction and itt(elliretatioli as hesi ensures (Ite attainment of us objectives. ). The Schedule attached lo this Law lbrtiis part of and is all integral part of this Law.
10. This Law etimes 11110 force and efièct on the bier of May 28. 2011 and the day tiller it is approved by the First Nations 1 a.’ Commission. THIS I MV IS II EREBY DULY ENACTED by Council on the OQ”’ dti of June. 2011. at North Vancouver. in the Province of British Columbia. A Iluoflitti of CoLInciI cotisisis of three (3) members of Council. // C ounc ii br NI aureen 1 homtts Couneilllir t?iieen - ionrns Coth441tti Liana N lartin Count9llor Jeitiiifir ihontas
SCHEDULE TAX RATES PROPERTY CLASS RATE PER Thousand dollars (SI .000.00) Class I - Residenlial 4.4N033 Class 2 Utilities 57.5524’ Class 4-Major Industry 52.09398 Class 5 - Light Industry 30.69509 Class 6- Business and Other 17.39860 Class 7 - Forest Land N. A Class S — Recreational PropertyNon—Prolit Organization 9.83437 Class 9 — Farm N A
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