Contenu de la décision
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 Sliammon Indian Band in the Province of British Columbia, Sliammon Indian Band Annual Rates Law, 2010 Dated at Kamloops, British Columbia this 12th day of July, 2010. On behalf of the First Nations Tax Commission C.T. (1Man Nations Tax Commission
SLIAMMON INDIAN BANU ANNUAL RATES LAW, 2011) WHEREAS: A. Pursuant to section 5 of the Firs! Nations Fiscal and Siatisucal Management A c/, 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 Sliammon Indian Band has enacted the Sliwnrnon Indian Band Property Taxation Lan’, 2009 and the Sliammon India,; Band Propern’ Assessment Lw;’, 2009; and C. Section 10 of the First Na/jolLy Fiscal and Statistical 41anagemenl Ac! requires a first nation (hat 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 Sliammon Indian Band duly enacts as follows: I. This Law may be cited as the Sliammon Indian Band Annual Rates Law, 2010. 2. In this Law: “Act” means the Firs! Nationc Fiscal and Statistical Uanagement Act S.C. 2005. c.9, and (lie regulations made under that Act: “Assessment Law” means the Sliammon Indian Band Property Assessment Lai;’, 2009; ‘First Nation” means the Sliammon 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 Sliammon indian Band Property Tarot/an Lw;’, 2009. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2010 shall be determined by imposing the rates set out in the Schedule for each property class established in the Assessment Law, upon the assessed value of all taxable property in each property class, subject to sections 4 and 5. 4. Notwithstanding section 3, where: a) the amount of the tax levied on Class I taxable property in a taxation year is less than three hundred and fifty dollars ($350), and b) no taxpayer for that taxable property is over sixty-tive (65) years of age, then the taxable property shall be taxed at three hundred and fifty dollars ($350) for the taxation year. 5. Notwithstanding section 3, where: a) the amount of the tax levied on Class I taxable property in a taxation year is less than one hundred dollars ($100), and b) a taxpayer for that taxable property is at least sixty-five (65) years of age, then the taxable property shall be taxed at one hundred dollars ($100) for the taxation year. 6. 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 Managcment 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. 7. 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.
__ 8. Where a provision in this Law is expressed in the present tense, the provision applies to (lie circumstances as they arise. 9. ibis 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. 10. ‘Ibe Schedule attached to this Law forms part of and is an integral part of this Law. II. A reference in this Law to an enactment is a reference to the enactment as it replaced from time to time and includes any regulations made under the enactment. 12. 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 River, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. 0) U Chief Clint Williams Councillor Allison Wilson vI Councillor I.. Maynard Harry a Councillor Bruce Point CCociIIorohn flackett ____ 2 is amended or day of June, 2010, at Powell Councillor David Louic Councillor Gloria Francis Councihhor Tracy Timothy ‘1 4 . -! ( Councillor Eugene Louie 1 K /11/ Councillor Brian Hackett
SChEDULE TAX RATES PROPERTY CLASS 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 ChassQ-Fami 3 RATE PER $1000 OF ASSESSED VALUE 7.275 32.01 0 0 21.825 0 0 0
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.