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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 St. Mary’s Indian Band in the Province of British Columbia, SL Mary’s Indian Band Annual Rates Law No. 106, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission 6 7. C.T. (Marjny) les — Chief Commissioner F rst Nations Tax Commission (4)
ST. MARY’S INDIAN BAND ANNUAL RATES LAW NO. 106, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical 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 St. Mary’s Indian Band has enacted the St. Mary’s Indian Band Property Assessment Law, 2008, the St. Mary’s Indian Band Property Assessment Amendment Law, 2008-02 and the SL Mary’s Indian Band Property Taxation Law, 2008, respecting taxation for local purposes on reserve; and C. Section 10 of the First Nations Fiscal and Statistical 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 St. Mary’s Indian Band duly enacts as follows: 1. This Law may be cited as the St. Mary’s Indian BandAnnual Rates Law No. 106, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the St. Mary’s Indian Band Property Assessment Law, 2008 and the St. Mary’s Indian Band Property Assessment Amendment Law, 2008-02; “First Nation” means the St. Mary’s 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 St. Mary’s Indian Band Property Taxation Law, 2008. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 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 twenty-five dollars ($25.00), the taxable property shall be taxed at twenty-five dollars ($25.00) for the taxation year. 5. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the
_____________ First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act. 6. 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. 7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 8. 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. 9. The Schedule attached to this Law forms part of and is an integral part of this Law. 10. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 7 TIIS LAW IS HEREBY DULY ENACTED by Council on thefday of 2011, at Cranbrook, in the Province of British Columbia. A qubrum of Council consists of three (3) members of Council. Chief Cheryl Casimer \\ Co\ncillor Jim Whitehead 1% Counillor Joe Pierre Councillor Pat Cardinal &1zc4S Councillor Corrie Walkley
SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 OF ASSESSED VALUE British Columbia Class I — Residential Class 2— Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 7-Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9-Farm 8.5180 59.8100 23.4678 24.8539 24.8539 21.7915 14.7824 15.0200
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