Partie II - Lois des Premières nations promulguées

CERTI FIC ATTON Pursuant to Section 86, Indian Act RSC 1985 C. I-5 and.amendments thereto, I certify that the attached copy of the Williams Lake Indian Band Property Assessment and Taxation By-law dated the 3 rd day of February 2004, is a true copy of the said by-law.

Thomas Howe. Director Lands and Trusts Services (a Superintendent as defined in Sec 2( 1) Indian Act RSC 19 85)

Minister ot lncfo11'1 Atia1rs c-incl Northem Dcvcluprnent Ottawc1 C di ,:-L1ci K 1 A 0114

l, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Williams Lake Indian Band, in the Province of British Columbia, at a meeting held on the 3rd day of February 2004.

Williams Lake Indian Band Property Assessment and Taxation By-law

j£ Dated at Ottawa, Ontario this I 9 day of 2004. Ca11ada

Ministre rJes Nfrnros 1nd1on11es pt .__1u Nord canac11e11

WILLIAMS LAKE INDIAN BAND PROPERTY ASSESSMENT AND TAXATION BY-LAW By-law No. 2003-001

TNDEX Page Short Title Part I Interpretation Part TT Adminis1m1ion Part III Application of By-law Part IV Liability 10 Taxation Part V - _ Levy of Tax Part VI lnfonnation for Asscssmen1 Roll Part VII Assessed Value Part VIH The Assessment Roll Part IX Amendmenl.s to Assessment Roll Part.X Appeals Part XT Ta"' Notice Part XII Due Date and Interest Part XIII Periodic Payments Part XIV Receipts and Cenificates Part XV Application of Revenues Part XVI Collection and Enforcement Proof of Debt Special Lien and Priority of Claim Demand for Payment and Notice of Enforcement Proceedings Distress: Seizure of Goods Distress: Sale of Goods Seized by Distress Sale of Improvements or Proprietary Interest Cancellation of Interest in Land Held by Taxpayer forfeiture of Property Absconding Taxpayer Discontinuance of Services Part XVII Service and Local Improvement Charges Part xvm Geneml and Miscellaneous

SCl{EDULES I. Request for Information IL Classes of Property Page 1 of 42

WLIB Property Assessment & Ta.xa.tion By-Law HI. Notice of Assessment [V. Appeal to Assessment Review Committee V Notice of Hearing VI. Request for Attendance Vil. Tax Notice VHL Costs Payable by a Taxpayer Arising from Enforcement Proceedings

IX. Certificatio11 of Debt Owing by the Taxpa:,-·er X. Demand for Payment and Notice of Enforcement Proceedings XI. No!icc of Distress XII. Notice of Sale of Goods Sci.i:cd by Distress XIII. Notice of Sale of Improvements and Disposition of Tn terest in Land

XIV. Certification of Sale and Disposi1ion of Interest on Reserve XV. Notice of Cancellation of Interest in Land XVI. Certification of Cancellation of Interest in Land XVII. Notice offo rfeiturc XVIII. Certification of Forfeiture XIX. Notice of Discontinuance of Services XX. Notice of Hearing Page 2 of 42

WLIB Properly Assessment & Taxation By-Law WILLIAMS LAKE INDIAN BAND PROPERTY ASSESSMF,NT AND TAXATION BY· LAW By-law No.___d_f 1; 3 ~ ( c I WHEREAS pursuant 10 the Indian Act, and specifically parngraph 8.'i(!)(a), the council of a band may make by-laws for the purpose of taxation for local purposes of land. or inlercsls in land, in a reserve, including righls 10 occupy. possess or use land, in that reserve;

AND WHEREAS the Council of the Williams Lake Indian Baral deems ii to be in the bcsl interests of the Band to make a by-law for such purposes;

NOW THEREFORE BE IT RESOLVED the Council of the Williams Lake Indian Band at a duly convened meeting enacts the following by-law. SHORTlTILE 1. Tius By-law may be cited as the Property Assessment and Taxation By-law. PARTl INTERPRETATION 2.(1) In this By-law, ''Act" means the Indian Act. R.S.C. 1985, c.I-5, as amended from time to time; "actual value" means the market value of the interest in land as if it were held in fee simple off Reserve and offered for sale in the open market on the valuation date;

"assessed value" means the actual value of interests in land as detennincd under this By-law; "assessment roll" means a list prepared pursuant to this By-law and includes a supplementary roll. setting out interests in land within the assessment area and their assessed values for the purposes of taxation and includes any alterations or additions under Part IX of this By-law;

"assessment year" means the year, from January I to December 11 in which laxes arc to be levied; "assessor" means a person, or persons appointed by Chief and Counei I for the purposes of this By­law and an:i,· related duties as required by Chief and Council;

"Band·· or "First Nation" means the Williams Lake Indian Band being a Band within subsection 2(1) of the Act;

'band council resolution"' means a motion passed and approved by a majority of the Council of the Band present at a duly convened meeting:

"Chief and Council" or "Council" means the Chief and Council of the Williams Lake lndian Band selected according to the custom of the Band or under subsection 2(1) and section 74 of the Act

'·holder" means a person in lawful possession of an interest in land in the Reserve or a person who, for the time being

(a) is entitled to possession of the interest, (b) is an occupier of the interest, (c) has any right, tiUc, estate or interest or ( d) is a trustee oft he interest; "improvement'' means an addition to land or water over land and, \\ithout restricting the generality of the foregoing, indudes

Page 3 of 42

WLIB Property Assessment & Taxation By-Law (a) an)thing erected or placed in. upon or under land. or affixed lo land. so that without special mention it would be transferred by a transfer of land.

(bJ an)thing erected or placed in or upon. or affixed to an improvement. so th.at without special mention it would be transferred by a transfer of land.

(cl any item of immovable machinery and equipment which is prescribed assessable by band councd resolution. or

(d) a manufactured home: "interest in land·' means land or improvements, or both, and. without restricting the generality of the foregoing, indudcs any charge, encumbrance or oilier interest in land or improvements. the right 10 occup)', possess or use land or improvements in the Reserve and includes all such land or improvements, whether registered or unregistered:

"local improvement charge" means a charge in respect of a local improvement based on the actual or estimate.cl capital costs and interest amortize.cl over a fixed period of years:

"locatcc" means an Indian who is in la'"ful possession of land in the Reserve pursuant to subsectio.ns 20(1) and (2) of 1he Act and for whose benefit tlJe Minister has leased the land pursuant to subsection 58(3) of the Act or subsection 58( 4) of the Act;

"Minister" means the MiniS1er of Indian and Northern Affairs Canada; ·'manufactured home" means an~- structure whether equipped wilh wheels or not and whether self-propelled or not, that

(a) is constructed or manufactured to be moved from one point to another by being towed or carried, or if licensed, by traveling on a public highway, and

b) is accommodation for any purpose, including a personal residence or a business premises (c); "occupier" means a person who, for the time being. is in actual occupalion of an interest in L'md; "person", in addition to its ordinary meaning, includes a partnership. association, company, society;

·•pipeline., means any pipe designed for or used in the commercial conveyance or transmission of an~' substance;

'·Registrar" means the Lands Administrator for the Williams Lake Indian Band as appointed by Chief and Council:

··registers" means the Surrendered and Designated Lands Register kept pursuant to section 55 of the Act and the Reserve Land RegiS1er kept pursuant to section 21 of the Act;

"Reserve·' means those lands the legal title to which is vested in Her Majesty, that have been set apart by Her Majesty for the use and benefit of the Band. whether they be designated lands or conditionally surrendered lands or otherwise and any land held as a special reserve for the use and benefit of the Band pursuant to section 16 of the Act;

"service charge'· means a charge in respect of a service based on the estimated or actual annual cost of the service;

"tax" or "taxes" means a levy imposed b;,' section 11 of this By-law, and includes all interest. penalties, costs or other charges imposed and payable pt.trSuant to this By-law;

"Tax Administrator" means the person appointed h}' Council pursuant to section J to administer this By-law;

"tax debtor" means a person with outstanding obligations to pay taxes imposed by this By-law after the c,,,."Piration of time provided for in Schedule X, the Demand for Payment and Notice of Enforcement Proceedings, served pursuant to section 60;

"Taxation Authority" means the Chief and Council acting for and on behalf oft he Band; "trustee" means an executor, administrator, guardian. committee, receiver or an:,- person having or

Page 4 of 42

WLIB Property A5sessment & Taxation By-Law taking upon him or herself the lawfuJ possession, administration or control of property affected by an express trust, or having the lawful possession, management and control of the property of a

person under any legal disability.

(2) The preamble forms part of this By-law. PART II ADMINTSTRA TION 3.( I) Council may appoint a Tax Administrator for a specified tenn and in accordance wiLh Band employment policies, as may be amended from time to time.

(2) The Tax Administrator is responsible for collection of taxes and enforcement of payment under this By-law.

PART III APPLICATION OF BY-LAW 4. nus By-law applies to all interests in land in the Reserve. PARTIV LIABILITY TOT AXA TION 5.(1) Subject to section 6, all interests in land including any right to occupy, possess, or use land, is subject to taxation under this By-law.

(2) Without derogating from Council's taxing authority or jurisdiction, Council may accept payment of taxes in the form of grants-in-lieu or ta.',es or may otherwise accept settlement of a taxation issue where it is in the best interests or the Band. 6. The following interests in land are not subject to taxation: (a) any interest in land of the Band or ora member of the B~ (b) any interest in land of a corporation, all the shareholder.. of which are members of Council, and which interest in land is held for the benefit of all the members of the Band;

(c) a building used exclusively for school purposes and the land necessary as the site for the building;

(d) a building occupied by a religious body and used chiefly for divine service, public worship or religious education, and the land necessary as the site for the building;

(e) a building, or any part thereof, used as a hospital, other than a private hospital, and the land necessary as the site for the building;

(f) a building, or any part thereof, used as a university, technical institute, or public college, not operated for profit, and the land necessary as the site for the building;

(g) an institutional building used chiefly for the pwpose of providing housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land necessary as the site for the building; and

(h) a cemetery to the extent that it is actually used for burial purposes. 7. Notwithstanding section 6, all interests in land arc liable to service and local improvement charges under Part XVII of this By•law.

8. Where an interest in land is not subject to taxation, the liability to taxation of any other int.crest in the same land is not affected.

9.(1) An exemption does not apply to any pon.ion of a building other than the portion occupied or used for the pwpose for which the exemption was granted.

(2) Where an exemption applies to a ponion of a building, it applies, in the same proportion, to the land thal is necessary as the site for the building.

Page 5 of 42

WLJB Property Assessment & Taxation By~Law

LEVYOFTAX 10. Where an interest in land is subject to taxation, any person who has an interest in the land is jointly and severally liable to taxation. 11.(1) On or before May I 5th in each calendar year or as soon thereafter as practicable, Council shall adopt a by-law to impose tax rates on interests in land subject to taxation under this By-law. Taxes levied under this By-Jaw apply to the calendar year in which the levy is first made

and arc based upon the assessed values of the interest in land and improvements as detennincd under this By-law.

(2) Council may, by by-law, establish different classes of real property and cslablish different tax rates according to the class of real property to be taxed.

(3) Taxes shall be levied by applying the rate of tax against each one thousand dollars ($1,000) of assessed value of the land and improvements.

12. Taxes levied in a taxation notice mailed under section 24 are due and payable on July r:1 of the year in which they are levied.

PART VI INFORMAT IONFOR ASSESSMENT ROLL 13.(1) Eveiy person liable for tax shall, on request, forthwith furnish to the assessor, in writing and signed, the information requested in Schedule I concerning the land used or occupied by that person and without restricting the generality of the foregoing, including: purchase price; terms and covenants in leases; construction costs; costs of alterations and repairs; income and expense information or, rents payable, paid or agreed to be paid.

(2) Where an assessor does not receive the infonnation referred to in subsection (I), or is not satisfied that the information received is accurate, the assessor shall value the interest in land on the basis of information in his or her possession.

PART VII ASSESSED VALUE 14.(l) Council may appoint by band council resolution an assessor for a five year term and which will be tenninable with notice.

(2) An appointment under subsection (I) may be for the purposes of classifying and valuing particular interests in land in the assessment area and applying exemptions in accordance with section 6 as set out in the band council resolution.

15. For the purpose of determining the actual value of an interest in land for an assessment roll. the valuation date is July 1st of the year during which the assessment roll is completed.

16. The actual value of the interest in land for an assessment roll is to be detennincd as if on the valuation date

(a) U1e interest in land and all other properties were in the physical condition that they arc in on October 31st following the valuation date; and

(b) the permitted use of the property and all other interests in land were the same as on October 31st following the valuation date.

17.(l) The assessor shall assess interests in land according to the classes of real property as set out in Schedule II.

(2) Except as otherwise provided in tl1is By.Jaw, for tl1e purposes of assessing interests in land the assessor shall use the practices and regulations established under the Assessment Act,

Page 6 of 42

PARTY

WLIB Property Assessment, Taxation By-Law RSIJC 1996, c. 20 as amended from 1i me to time.

18.(l) Except as provided in subsections 17(2) and 18(3), the assessor shall value land and improvements at tl1cir actual value.

(2) TI1e assessor shall delermine the actual value of t11e following, using the equivalent rates which would be applied irthc interest in land were held in the Province of British Columbia:

(a) tlie polelines, metallic or fibre optic ciblcs, towers, poles, wires. transfonners. conduits and mains of a telecommunication. trolley coach. bus or electrical power corporation, but not including substations;

(b) the track in place of a railway corporntion; (cJ the pipelines of a pipeline corporation for the transportation of petroleum. petroleum products, or natural gas. including valves. clcanouts, fastenings. and appurtenances located on the right of way, but not including distribution pipelines. pumping equipment, compressor eqtripment sloragc tanks and buildings;

(d) tl1c right of "~,1y for pole lines, cables. towers, poles, \\ires, trausformcrs. . conduits, mains and pipelines referred to in paragraphs (a) and (c);

(e) the right of way for track referred to in paragraph (b). ( 3) Notwithstanding subsection (I), if Council has, in a lease or other instrument granting an interest in land. placed a restriction on the use of the land, th.! assessor shall consider the restriction. ( 4) The duration of the interest in land or the right of Council to terminate an interest ml and is not a restriction within the meaning of subsection (3 ).

PARTVJIT THE ASSESSMENT ROLL 19. No later than December 31st of the taxation year. and December 31st every year thereafter the assessor shall prepare an assessment roll containing the following particulars:

(a) the name and lag_ kno"n address of the person assessed; (b) an accumte or legal description of the land: (c) the classification of (i) the land, and (ii) the improvements; (d) tl1e actual value by classification of (i) the land, and (ii) the improvements; (e) the total assessed value; (t) the total assessed value of exemptions from taxation. where applicable: (g) the total net taxable value; and (h) any other necessal)· informatioll 20. TI1e assessor shall include in the assessment roll the particulars set out in section 19 for any interest in land in respect of which granls-in-lieu of taxes may be accepled.

21. The assessor shall set out the value of improvements separately from the value of the land on which they are located.

22.(l) A person whose name appears in the assessment roll shall give written notice to the Tax Administmtor or assessor of any change of address.

(2) The holder of a charge or an intcrcSI in land may give written notice, with full particulars Page 7 of 42

WLIB Property A5s<c,:<i;sment & Taxation By-Law of the nature. extent and duration of the charge 10 the Tax Administrator, and request copies of all tax notices issued during the duration oft he charge. and the ~-ssor shall enter that person's name and address on the asscssmcnl roll. Failure to provide this notice may be treated as an action to preclude or impede the collection of outstanding taxes. pursuant to section 66.

23.(1) The assessment roll is effective on its adoption by Chief and Council. 23.(2) Ou adoption. the assessment roll is open to inspection in the Williams Lake Indian Band office by ai1v person during rcguJar business hours

24. The assessor shall on or before January I"' of each year mail a Notice of Assessment to every person named in the asscssmcn1 roll in rcspccl of each interest in land for which that person is liable to taxation or for which gran1s-in-lieu of taxes may be sought.

25. 111c Notice of Assessment shall be in the form set oul in Schedule IJJ or a form approved by Chief and Council and shall contain the information set out in the assessment roll in respect of that interest in land and shall conlrun a statement as to the right of appeal.

PARTIX AMENDMENTS TO ASSESSMENT ROLL 26. Where the assessor finds that during the current taxation year (a) a taxable interest in land is not entered in the assessment roll: (b) the value of an interest in land is not the same as the valuation entered in the assessment roll by reason of

( i) the demolition, destruction or damaging of an improvement, (ii) new construction or new improvements, (iii) a change in a pcnnittcd use, or (iv) a subdivision; (v) a change in classification; (C) there has been a change in the possession, use or occupation; (d) there is a clerical error; or (e) there has been a change in the eligibility for an exempt.ion from taxation: the assessor shall amend the assessment roll to effect the necessary changes but subject to section 28. shall not make any amendments after 12 months of the current taxation year.

27. Where the assessment roll is amended, the assessor shall, as soon as practical after adoption of the amended assessment roll by band council resolution, mail a notice in the form set

out in Schedule HI or a form approved by Chief and Council in respect of the amended assessment IO each person affected. 28, Where there has been an under-assessment resulting from (a) a person's failure lo disclose information required under this By-law v.ith respect to an interest in land; or

(b) a person's concealment of information required under this By-law with rcsp....'Ct to an interest in land;

the assessor shall issue an amended assessment notice, in the fonn set out in Schedule III or a form approved by Chief and Council, for the curren1 year and for each previous year during which the condition giving rise to the amendment to the assessment roll existed.

29. Where a condition that gives rise to an amendment to the assessment roll existed during part of a taxation year, the Tax Administrator shall, in preparing an arncndoo tax notice, adjust the amount of the taxes due on a pro rata basis.

Pa~e 8 of 42

WLIB Property Assessment & Taxation By~Law JO. Parts VIII, X, XI, XU and XIV of this By-law apply with respect to an amended assessment roll and to an amended assessment notice.

31. Where Council approves an amendment to the assessment roll for the current year, the Tax Administrator shall forthwith refund any excess taxes that have been paid, together with interest at the rate of I. 5 per cent (%) above the Bank of Canada Prime Rate as it is on the first day of each month and shall be compounded annually. Any unpaid balance shall, subject to notice of assessment and taxation, be due and payable, notwithstanding a receipt or certificate given by the Tax Administrator.

32.(1) Chief and Council by band council resolution shall establish an Assessment and Taxation Review Committee consisting of

(a) one person who is or was duly qualified to practice law in the Province of _B ritish Columbia, or who is or was a Judge of a Provincial, County or Supreme Court in t-he Province of British Columbia;

(b) one person who has sat as a member of an appeal board to review assessments in and for the Province of British Columbia;

(c) one person who is a member of the Williams Lake Indian Band who does not have any direct or indirect financial interest in any real property assessment to which an appeal relates, as set out in section 19.