Partie II - Lois des Premières nations promulguées

CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copy of the Lakahahmen First Nation Property Taxation By-law, dated February 21, 1995 is a true copy of the said by-law.

Lands and Trust Services, a Superintendent as defined in Section 2(1) Indian Act RSC 1985

Minister of Indian Affairs and Northern Development CAl,ADA

I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-laws made by the Lakahahmen First Nation, in the Province of British Columbia, at a meeting held on the 21 st day of February, 1995. Lakahahmen First Nation Property Taxation By-law • Lakahahmen First Nation Property Assessment By-law this cl\ day of 1995. Ottawa, Canada K 1A OH4

Ministre des Affa1res indiennes et du Nord canad1en

•

LAKAHAHMEN FIRST NATION PROPERTY TAXATION BY-LAW • •

LAKAHAHMEN FIRST NATION PROPERTY TAXATION BY-LAW

INDEX PART 1 - INTERPRETATION 1. Short Title 2. Definitions 3. Tense 4. By-law Remedial 5. Headings 6. Included Words 7. By-law Not Prejudicial to Aboriginal Rights PART 2 - TAXABLE PROPERTY • 8. Taxable Property 9. Exempt Property 10. Power to Grant Additional Exemptions from Taxation 11. Power to Remit or Reduce Taxes on Ground of Poverty 12. Power to Reduce Taxes by Amount Equal to Provincial Home Ownership Grants

PART 3 - LEVY OF TAXES 13. General Purposes 14. Local Improvements 15. Specific Local Improvements 16. Assessable Frontage 17 . Hospital and School Purposes • 12/94 I - 1

Property Taxation By-law lakahahmen First Nation

18. Utility Service Charges 19. Local Government Service Charges • 20. Calculation of Taxes Payable PART 4 - TAXATION ROLL AND NOTICES 21. Preparation of Taxation Roll 22. Amendment of Taxation Roll 23. Taxation Roll Particulars 24. Taxation Roll Open to Public 25. Taxation Roll Property of the First Nation 26. Preparation of Taxation Notice 27. Particulars of Taxation Notice 28. Taxation Notice Constitutes Demand for Taxes 29. Request for Copy of Statement of Taxes Paid or Delinquent Taxes

PART 5 - ADMINISTRATION • 30. Collector 31. Duties of the Collector 32. Provincial Authority 33. Other Administrative Employees PART 6 - LIABILITY FOR TAXATION 34. Interest Holder Liable to Pay Taxes 35. Persons Deemed to be Interest Holders 36. Liability of Occupier 3 7. Joint Liability 38. Apportionment of Taxes 39. Onus of Proof • 1-2 /2194

Property Taxallon By-law lakahahmen First Na/Ion ( ­l • ' 40. Duty of Person Liable for Payment of Taxes to i I Keep Records l - 41. Taxes Due even if an Appeal Commenced l - 42. Procedural Irregularities I

t

i- PART 7 - PAYMENT OF TAXES l ~t -. 43. Date for Payment of Taxes 1 .. _ ; 44 . Instalment Payments .. 45. Place and Manner of Payment ( 1 46. Penalties on Delinquent Taxes !._ 47. Refund of Taxes Wrongfully Assessed ' . 48. Interest on Prepaid Taxes ! i . I : 49. Application of Payments Received 50. Tax Receipts 51. Taxation Fund and Expenditures • PART 8 - RECOVERY OF TAXES 52. Recovery of Taxes by Action in Court 53. Notice Before Taking Proceedings 54. Lien for Taxes 55. Effect of Sale of Property Subject to Lien 56. Delinquent Taxes Constitute First Charge 1·! i I . 57. Right of Tenant to Deduct Taxes from Rent L 58. Forfeiture of Property f . 59. Removal of Structures and Improvements l L and Absconding Tax Debtors 60. Discontinuance of Services 1 { 61. Power to Prohibit Timber Cutting 1- ~ 62. Exercise of Powers for Recovery of Taxes r · t ·-• 12194 I - 3

Property Taxation By-law lakahahmen First Nation

PART 9 - GENERAL PROVISIONS • 63. Confidentiality 64. Delivery of Notices 65. Date in Force 66. Severability 67 Extension of Time • • I - 4 12/94

LAKAHAHMEN FIRST NATION PROPERTY TAXATION BY-LAW • WHEREAS pursuant to section 83(l)(a) of the Indian Act the Council of a band may make by-laws for the purpose of taxation for local purposes of land or interests in land, including rights to occupy, possess or use land in a reserve;

AND WHEREAS the Council of'the Lakahahmen First Nation (also known as Lakahahmen Indian_ Band) deems it advisable and in the best interests of the First Nation to make a by-law for the purpose of taxation for local purposes;

BE IT HEREBY RESOLVED that the Chief and Council of the Lakahahmen First Nation enacts the following By-law pursuant to section 83(l)(a) of the Indian ' . Act for the purpose of taxation for local purposes of land or interests in land including rights to occupy, possess or use land.

PART 1 - INTERPRETATION SHORT TITLE • 1.1 This By-law may be cited as:the Taxation By-law. DEFINITIONS 2.1 In this By-law: "Act" means the Indian Act, R.S.C. 1985, c. I-5 and any amendments. thereto;

"assessment" means assessment as defined in the Assessment By-law;

"Assessment By- means the Lakahahmen First N a:tion Property law" Assessment By-law dated December 1994, and any amendments thereto;

"assessment means assessment area as defined in the area" Assessment By-law; • 12194 - 1 -

, ,.... 0U lJ b Property Taxation By-law Lakababmen First Nation

"Certificate of means a Certificate of Occupation as defined in • Occupation" the Assessment By-law; "Certificate of means a Certificate of Pos·session as defined in Possession" the Assessment By-law; "Chief and means the Chief and Council as defined in the Council" Assessment By-law; "Collector" means the person appointed or engaged by the Chief and Council to carry out the purposes of this By-law, including the collection of taxes levied under this By-law; -"delinquent me~ taxes which are due and payable and taxes" unpaid on or after July 2 of the taxation year in which they were first levied;

"Expenditure By- means the Lakahahmen First Nation Budget and law" Expenditure By-law dated· ·oecember 1994, and any amendments thereto; • "First Nation" means the Lakahahmen First Nation, also known as the Lakahahmen Indian Band which is a band as defined in section 2( 1) of the Act;

"First Nation means a resolution passed by a majority of a Resolution" quorum of the councillors of the First Nation present at a duly convened meeting of Chief and Council;

"forest land" means forest land as defined in the Assessment By-law;

"head assessor" means the head assessor as defined in the Assessment By-law; • - 2 - 12194

Property Taxation By-law Lakababmen First Nation

"Home Owner means the Home Owner Grant Act, R.S.B.C. Grant Act" 1979, c. 52 and any amendments thereto; "improvement" means improvement as defined in the Assessment By-law;

"Indian Lands means the Indian Lands Registry as defined in Registry" the Assessment By-law; "Indian Self- means the Indian Self-Government Enabling Act, Government R.S.B.C. 1990, c. 52 and any amendments Enabling Act" thereto; "industrial means industrial improvement as defined in the improvement" Asse:ssment By-law; "industrial means industrial improvement, cost of as defip.ed ' . improvement in the Assessment By-law; • cost or' "interest holder" means interest holder as defined in the Assessment By-law; "interest in land" means interest in land as defined in the Assessment By-law;

F "land" . means land as defined in the Assessment By-law; ) L "landlord" includes a lessee or sublessee of land, an interest in land or an improvement where that person leases the whole or part of his or her leasehold;

"local includes, but is not limited to local government improvements, capital works, police protection, services" fire protection and the provision of any other services normally found in organized communities; •) . : . l : 12/94 - 3 -

0Ju7 Property Taxation By-law Lakahahmen First Nation

"local means any of the following works or • improvement" combination of them: (i) opening, widening, straightening, extending, grading, levelling, diverting, or paving a street;

(ii) constructing a sidewalk, foot crossing, curbing, bridge, culvert or embankment forming .Part ·o f a street or storm drai~age;_

(iii) making~ deepening, enlarging or lengtheiililg a common sewer or water system;

(iv) making sewer or water se~ice connections_ to the street line· on land abutting the main; • (v) constructing a conduit for wires or pipes along or under a street; and

(vi) reconstructing, replacing or repairing any of the works mentioned or any other related works;

"Minister" means the Minister of Indian Affairs and Northern Development;

"Minister of means the Minister of Native Affairs as defined Native Affairs" in the Indian Self-Government Enabling Act; "manufactured means manufactured home as defined in the home" Assessment By-law; •

- 4 -

12/94

Property Taxation By-law Lakahahmen First Nation

• "Notice of means Notice of Entitlement as defined in the Entitlement" Assessment By-law; "occupier" means occupier as defined in the Assessment By-law;

"parcel" means parcel as defined in the Assessment By-law·,

"person" means person a~ defined in the Assessment By-law·, , "pollution control means pollution control installation as defined in installation" the Assessment By-law; "prime rate" means the variable interest rate per year declared by the Banlc of Montreal from .t ime to time to be its prime rate for Canadian dollar loans made -by • the Banlc of Canada; "provincial means authority" (i) a municipality, a regional district or an improvement district as defined in the Municipal Act, R.S.B.C. 1979, c. 290 '. and any amendments thereto; (ii) the Surveyor of Taxes as defined in the Taxation (Rural Area) Act, R.S.B.C. 1979, c. 400 and any amendments thereto;

(iii) any other local or provincial public authority that is authorized under an enactment to levy real property taxes or to receive revenue from real property taxes; • 12194 - 5 -

. ,,... 0 UUu Property Taxation By-law Lakahahmen First Nation

"Rates By-law" means the Lakahahmen First Nation Rates • By-law dated December, 1994 and any amendments thereto;

"reserve" means reserve as defined in the Act; "Reserve General means the Reserve General Register as defined ·· Register" in the Assessment By-law; "Reserve Land means the Reserve Land Register as defined in Register" the Assessment By-law; "specific local means a local ·i mprovement benefitting specific improvement" parcels of land within the assessment area; "Sto:lo Taxation means the administrative office of the Taxation Centre" Authority which is situated at Building No. 5, 7201 Vedder Road, Sardis, B.C.;

"tax debtor" means any person with outstanding obligations to pay delinquent taxes; • "Taxation means the Chief and Council of the Lakahahmen Authority" First Nation; "taxation fund" means the taxation fund as defined in the Expenditure By-law;

"taxation year" means the period commencing on January 1 of any year and ending on December 31 of the same year;

"taxes" · means all taxes levied under this By-law together with all penalties, interest, costs or other amounts payable; •

- 6 -

12/94

Property Taxation By-law Lakahahmen First Nation

• "tenant" includes· a sublessee of land, an interest in land or an improvement; and "utility services" means services provided by the First Nation or contracted for by the First Nation and without limiting the generality of the foregoing, includes the supply of water, sewer disposal services and garbage collection and disposal services and any other services normally .f ound in organized communities.

TENSE 3.1 Where a provision in this By-law is expressed in the present tense, the provision applies to the circumstances as they arise.

BY-LAW RE:MEDIAL • 4.1 This By-law shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects. HEADINGS r 5.1 The headings contained in this By-law are inserted for convenience of reference only and form no part of this By-law.

' .. · INCLUDED WORDS 6.1 Whenever the singular or masculine is used in this By-law, the same ! shall be construed as meaning the plural or feminine. I i -BY-LAW NOT PREJUDICIAL TO ABORIGINAL RIGHTS 7.1 Nothing in this By-law, its administration or the exercise of any powers thereunder shall be interpreted as having any adverse impact on the •i I l. 12/94 - 7 -

0 -.. (' U \.J ,J Property Taxation By-law Lakahabmen First Nation

aboriginal rights, titles or interests of the First Nation or any member of • the First Nation. PART 2 -TAXABLE PROPERTY TAXABLE PROPERTY 8.1 Except as provided in section 9.1 of this By-law, all land, interests in land and improvements within the assessment area are subject to taxation under this By-law.

EXEMPr PROPERTY 9 .1 The following land, interests in land and improvements w1thin the ·· assessment area are exempt from taxation under this By-law:

9.1.1 any land, interest in land or improvement owned, occupied,used or held by ~e First Nation or by a member of the First Nation for residential,· educational, ceremonial, religious or community purposes; · • 9 .1. 2 any vacant and unoccupied· 1and used or held by the First Nation, provided that such land has not been surrendered ·o r designated for leasi~g purposes pursuant to sections 37 to 40 of the Act or otherwise;

9 .1. 3 any land or interest in land occupied by, held by, allotted to or in the lawful possession of a member of the First Nation under a Certificate of Possession, Certificate of Occupation or Notice of Entitlement, provided that such land or interest in land has not been leased or subleased pursuant to section 58 of the Act or otherwise;

9 .1.4 a burial ground or cemetery to the extent that it is actually used for burial purposes; and • - 8 - 11194

Property Taxation By-law Lakahahmen First Nation

• 9.1.5 manufactured homes r •. (i) owned, occupied used or held by the First Nation or by .a member of the First Nation for residential, educational, religious or co~uttjty purposes;,

(ii) which are held in storage or which form part of the inventory of a manufacturer or dealer; or

(iii) licensed and equipped to travel on a public highway, occupied by a genuine tourist, and situated within a mobile home park or manufactured home· park for a period of less than sixty (60) days.

9.1.6 any land, interest in land, ,i mprove~ent or any combination thereof held by a c.orporation whose shares are held exclusively and beneficially by members of the First _ Nation, and notwithstanding the foregoing, and for greater • certainty, if a corpo . r ation's shares are held, in whole or in ' part, by a member of the. First Nation in trust for any person who is ·not a member of the First Nation then the land, interest in land, improvement or any combination thereof owned or held by such corporation is not exempt from taxation pursuant to this subsection;

9.1.7 pollution control installations; 9 .1.8 any improvement adapted or designed and exclusively used for the purpose of abating pollution by controlling waste substances, but not including improvements used for the purpose of converting or treating waste substances with a view to producing from them any commercial or useful product, provided that where an improvement exempted under this subsection is not exclusively used to abate pollution in the manner referred to in this subsection, but is primarily so used, the head assessor may determine the •' 12/94 - 9 -

Property Taxation By-law Lakababm~n First Nation

portion of the assessed value of the improvement • attributable to that abatement, and that portion is exempt. 9.2 Where land, a!} improvement or any combination thereof is exempt from taxation under this By-law; that ·does not affect the liability to taxation of

any other interest in the same land, interest in land, improvement or any combination thereof.

9. 3 An exemption only applies to that portion of land, interest in land, improvement or any combination thereof which is used for the purpose for which the exemption was granted or which is occupied by, held by, or in the lawful possession of an interest holder or occupier exempted from taxation under section 9 .1.

9.4 Where an exemption applies to a portion of an improvement, it applies, in the same proportion to the land that is necessary as the site for the improvement.

9.5 Notwithstanding section 9. l ,' all land, interests in land, improvements or any combination thereof.are· subject to _local government service charges • and utility service charges. . . POWER TO GRANT ADDITIONAL EXEMPI'IONS FROM TAXATION 10.1 Where the Taxation Authority determine that it is in the best interests of the First Nation to do so, the Taxation Authority may, for the purpose of prov~ding economic incentives to develop lands within the assessment area, exempt any person from the payment of taxes levied under this BY:,-law.

10.2 No exemption from the payment of taxes granted by the Taxation Authority under section 10.1 of this By-law shall be for a period greater than five consecutive taxation years commencing from the date the exemption was granted by the Taxation Authority.

• - 10 - 12194

Property Taxation By-law Lakahahmen First Nation

I;"-" • 1 POWER TO RE1\11T OR REDUCE TAXES ON GROUND OF POVERTY .-i i - 11.1 At any time after the sending of taxation notices for a taxation year, where the Taxation Authority receives a petition from an interest holder or occupier declaring that the interest holder or occupier is unable to pay the taxes levied against that interest holder or occupier's land, interest in land, improvement or any combination thereof due to sickness or extreme poverty, the Taxation Authority may reject the petition or, by First Nation Resolution, authorize the Collector to remit, reduce or delay the date for payment of the taxes payable by the interest holder or occupier, as the case may be. r .

11.2 Where the Collector delays .the due date of payment of taxes pursuant to section 11.1, the Taxation Authority may, where it considers it appropriate as a condition of authorizing -such delay require the interest holder or occupier, as the case may be to:

I I \ - 11.2.1 pay interest on the delinquent taxes at such rate as the Taxation Authority deems appropriate; or

11.2.2 provide security for payment of the delinquent taxes that the Taxation Authority deems appropriate.

POWER TO REDUCE TAXES BY AMOUNT EQUAL TO PROVINCIAL HOME OWNERSHIP GRANTS

12.1 Where the Taxation Authority has received money from the MiQ.ister of Native Affairs under section 14 of the Indian Self-Government Enabling

'. Act as a grant-in-lieu of benefits that are payable under the Home Owner L Grant Act, the Taxation Authority may, by First Nation Resolution, authorize the Collector to reduce the taxes payable by an interest holder or occupier, as the case may be, for a taxation year by an amount equal to or less than the amount by which the interest holder or occupier would be entitled to have his or her tax indebtedness for the year reduced pursuant to the Home Owner Grant Act if the interest holder or occupier's land, interest in land, improvement or any combination ' . •: . I ! ' 12194 - 11 -I . I

0 - . 1. · 01.1 Property Taxation By-law Lakahahmen First Nation thereof was not located in or part of a reserve, but rather was located • within a municipality and subject to taxation by the municipality. PART 3 - LEVY OF TAXES GENERAL TAXES 13.1 Except as otherwise provided in this By-law, the Taxation Authority shall levy taxes against each parcel of land, interest in lap.d and improvement within the assessment area for all general purposes of the ·_ First Nation, including but not limited to providing for expenses reasonably incurred by the First Nation in preparing, administering, enforcilig and defending. this Bf-law, the Taxation By-law, th_e Expenditure By-law and· the Rates By-law.

13.2 The amount of taxes levied under section 13.1 shall be determined in I . accordance with the rates set out in the Rates By-law. . .,·,- LOCAL IMPROVE1\1ENTS • 14.1 Where, in the opinion of the Taxation Authority, the construction of a local improvement benefits a region at large directly or indirectly:

14.1.1 the Taxation Authority may define the region, and it shall be deemed to be benefitted by construction of the local improvement; and

14.1.2 the liability of a person to pay the local improvement tax shall not be greater in relationship to the total amount sought to be raised by the local improvement tax than the amount of tax that he or she is liable to pay under section 13.1 bears in relationship to the total amount payable under section 13 .1 in respect of the region.

• - 12 - 12/94

Property Taxation By-law Lakahahmen First Nation

SPECIFIC LOCAL IMPROVEl\fENTS 15.1 Subject to section 15.2 any person may petition the Taxation Authority for a specific local improvement and the Taxation Authority may, on its own initiative, or on receiving a petition from any person requesting it to do so, levy a specific local improvement tax.

15.2 No specific local improvement tax may be levied by the Taxation Authority unless and until:

15.2.1 the Collector sends a notice to each interest holder or occupier whose land or interest in land will be subject to the proposed specific local improvement tax setting out the particulars of the proposed specific local improvement;

15.2.2 within thirty (30) days of receiving a noti~e under subsection 15.2.1 each interest holder or occupier whose_ land or interest in land will be ~ubject to the proposed • specific local improvement tax informs the Collector of his or her approval or rejection of the proposed specific local improvement tax; 15.2.3 a majority of interest holders or occupiers whose land or interests in land will be subject to the proposed specific local improvement tax have signified their approval of the proposed specific local improvement tax, provided that the total value of the lands or interests in land held by such