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CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.I-5 and amendments thereto, I certify that the attached copies of the Shxwha:y Village Property Assessment and Taxation By-law dated June 24, 2004 are true copies of the said by-laws.
Thomas Howe / 'Director, Lands and Trust Services, a superintendent as defined in Section 2(1) Indian Act RSC 1985
Ministre des Aff aires indiennes et Mir1ister of l11d1an Attairs and du Nord canadien et 1ntcrlocuteur federal Northern Development and Federal ln1Rrlocutor aupres des M6tis et des lndiens non ir,scrit:~ ror Melis and Non-Status Indians I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following bylaw made by the Shxwha:y Village, in the Province of British Columbia, at a meeting held on the 24th day of June 2004.
Shxwha:y Village Property Assessment and Taxation Bylaw
Dated at Ottawa, Ontario this ;j day of 2004. Canada
SIIXWIIA:Y VILLAGE (1-"0lli\lUU .Y St-.:WA l (~UL\'.\ B.\NO)
nYLA \V No. 2004 - 01 SIIXWII .. \:) V ILL\G E PROPERTY ASSESSM E,'\/T AN n TA \'.A TION BY-LAW INDEX Short Title Part I - Interpretation Part 11 - Adrnini strati l1n Part lil - Application of Bylaw Part IV - Liability to J'3x,1tinn Part V - Levy of Ta:,;. Part VI - Information for Assessment Roll Part Vil - Assessed Value Part VII( - The Assessment Ro!! Part IX - Amendments to Assessment Roll Part X - Appeals Part Xl - Tax Notice Part XII - Due Date and Interest l\1n XIII - l\:rilxiie Payments Part XIV - l~CL'cipts and Certificates Part XV - Application or Revenues P:.in XVI - Cullc-ction and l:::nfrm:emenl - P1\1ur L,r Lkbt - ~pccial I .icn and Priority of Claim - Demand ror Payment and Notice of f--<:nforccment Proceedings
- Distr. .·. ss: Stizure of Goods - Distress: Sale of Goods Seized hy Distress - Snlc of Improvements or Proprietary Interest - Cancelbtion of Interest held hy Taxpayer - Forfeiture of Property - Absconding Taxpayer - Discontinuance of Serv iL'CS Part XVII - Service and Loc:d lmpnwenwnt Charges Part XVIII - Cieneral and l'vlisn:ll,mi:Pu~
Page 3 5 5 s 6 6 7 8 9 10 14 15 16 !6 16 17
2 SCHEDULES I. Request li:Jr Information 26 II. Classes of Property 27 III. Notice of Assessment ]() IV. Appeal to Assessment Review Committee ] 1 V Notice of Hearing VI. Request for Atlcndancc VII. Tax Notice VIII. Costs Payable by a Taxpayer Arising from Enforcement Proceedings JS IX. Certification of Debt Owing by the Taxpayer 36 X. Demand for_ Payrncnt and Notice of Enforcement Proceedings 37 XI. Notice of Di.'!tress 38 XII. Notice of Sale of ( i-oods Seized by Distress 39 XIII. Notice of Sale of Improvements and Disposition of Interest in Land 41 XIV. Certification of Sale and Disposition of lnter.:st on Reserve 41 XV. Notice of Cancellation of Interest in Land 42 XVI. Certification of Cancellation of Interest in Land 41 XVII. Notice offo rleiture 44 XVIII. Certification of Forfeiture 4-; XIX. Notice of Discontinuance of Services 46 XX. Notice of I karing 47 Sluwlhi:_r Village Properly .'1sscsrn1cnt und Taxation !fr-law
\VII EREAS pursuant lo the /11ilia11 Au, and speciJically par..igraph 83( I )(a), the Council of a Band may make bylaws fnr the purpose of ta:-.ation for loud purroscs of land, or interests in land, in the resen e, including rights to occupy, possess or use land. in the reserve;
AND \VHEREAS the Council or the Shxv-iha:y Village deems it to he in thl:' l--.t:sl interests of the Band to make a bylaw for such purposes;
NOW THEREFORE Bl•~ IT RESOLVED the Council of the Shxwha:y Village :ii a duly convened medin!!, enacts the following hylaw.
SIIORTTITLE l. This bylaw m:1y be cited as the "Property Assessment and Taxation I3ylav/'. PART I I NTE RPR ET A TION 2.t 1) In this bylaw, '·Act" means the /11,/iwz Act, R.S.C. 1985, c. 1-5: ·\JCtual vc:1l ue" means the market value of the interest in land as if it were lu:ld in Jee simple off resen·e;
··assesse<l \',:due" means the actual value of tnterests in land as d<:tcrrnined u11dcr this hybw;
··assessment roll'' means a list prepared pursuant to this byl,nv and includes :i supplementary roll, setting out intc-rrsts in land ,vithin the assessment area :md their assessed values for the purposc-s of taxation and includes any alti:rations or additions under Part IX of this bylaw:
"assessment year'' means the year, from }anuary 1 !\l December 3 I in which ::t-..:cs arc to he levied:
"assessor'' means a person, or persons aprointcd h~· Chief ,mJ C,--1u11eil k1r the purposes of this bylaw and any related dutic-s as ri:quircd hy Chief :111J (\)un,:iL
"Band or Indian Band'' means Shxwh,i:y Villai;e being a hand within subsection 2( l) of the Act:
'·band council resolution'' means a motion passed rind approved hy a nuijonty of the councillors of the band present at a duly l'.Llm·ened meeting;
··chief and Council'', or -·council" means the Chief and Council or ShX\vha:y Village (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 ,vho, for the time being:
(a) is entitled to possession of the 111tcrcst: (b) is an occupier or the interest: (c) has any right. title. estate or imerest: or ( d) is a trustee of lhc In tcrcst: .. improvement"' means an addition to land or water over land and, ,yi1huut restricting the general 1ty of the ltlreguing, includes:
S'hxwhci _\' /"ii/a_,:_,, f'roputy -h1,·s1111eJJ1 <11d T,nuti,,11 l/1'-l,n1·
4 (a) anything erected l1r placed 111, upon or under land. or .:ir1ixcd tu LmcL _c.o that without special men1ion it would he transferred by a tr:mskr of land:
( b) anything erected or pl aced in nr upon, or <-1ffixed to an improvement -'-l' that without special mention it would be transferred hy a transfer of land;
(c) any item of immovable machinery and c4uiprncnt which is prescribed ,1sscssabk by band council resolution; or
(d) a manufactun.:d home. '•interest in lanJ·· means land or improvements_ ur bo1h. anJ, without restricting the generality of the k)[·egoing. includes any interest in land (1r i111prcn emcnts. the right to Pcl.·upy, pnssc:ss or use land or improvements in the resen·c;
"local improvement charge,. means a chaq:.re in respect of a loc:11 1m prll\ emcnt based on the actual or estimated capital custs and interest amortized ll\ er a lix.._·d period o I years;
"Mini s1c1··' n1eans the t"v1inister of In di :lll Affairs and Northern Devc lopmcnt: ··manufactured homes'' means any structure wh..::thcr equipped with wheels or not anJ whdher self-propelled or not. that:
(a) is used or designed for use as a dwelling or sleeping rlac('; and (b) is constructed or manufactured to be moved from one pl1int to another by being towed llJ carried unless licensed or able tl1 be licen .: .ed and equipped to travel on ,1 ruhla: highway:
( c) is a business office or premises; and (d) is aeeommodatinn for any other purpose; ·'occupier" means a person who, for the time being. is in actual occupatwn ol :m interest in land;
"pcrsc111·, in addition to its ordinary meaning indudes a partnership, as:sociatinn. comr,any, society or body corpor,ik:
"pipeline·· means any pipe dcsi gncd for or used in the cummcrcial C(Hl\ eyance m 1nmsmission of any substance;
"Registrar'' means the Lands Administrator for Shxwha:y Vill,1ge as :1ppointcd by Chief and Council:
"registers" means the Surremierc"d anLl Designated I .ands Register kept pursuant to section 55 of the Act ,md the Reserve Land Register kept pursuant to ~ection 21 of the Act;
··Reserve" means the Shx wh,1: y Vi !!age Rcc.-,:;rvc number 5 defined in subscc1 Jllll 2( 1) of the /\ct and any land held as ;i srcci:11 reserve k1r the use and b.::ncfit of Shxwha:y Village pursuant to section _1c1 11f the Act:
·'service charge., mi:ans .1 charge in respect or a sen ice b;tsed on the cstirnatcJ or actual ::inrnul C()Sl or the service: "tax" or ··ta:-.t's" means ,1 levy imposed by section 11 of this bylaw, and includes all interest. pen;iltics, costs or other charges imposed and 1x1y:1hlc pursuant to this bylaw:
"tax administrator" means the person appointed hy Council purst@1t tu sectinn _l to administer this bylaw:
"tax debtor" means a person \Vith l•Utstcrndin~ obligations to pay raxc'.> imposed hy this byhnv after the expiration or time provided for 111 Schedule X. the Dcm:md fix Payment and Notice of Enforcement Proceedings served
Slnwlu1:_v Vif!age 1-'ropertv A.\,,·.1.rn1l'rJI c11hi LLtalion flv-hrw
5 rursuant to section 60; "taxatinn authority" means the Chier ,HH.! C\,uncil of the Shxwhc'1:y Vi lbge; "irust<.'L',, means an executor, administrator. _i;.uardian. committee, receiver or ,my person having or taking upon him or hcrsdf the lawful rossession. administration or control of property affeL"ted hy a11 e:-i.press trust or having hy lawfu ! ro:-;session, management and n111tr0l t,f the prorerty of a person umler any lq;~11 disability.
(2) The preamble h,nns parl uf this bylmv. PART II ADI\UNISTRATl()r\. 3. \ 1) Council may appoint a tax administrntor ti_ir a specified or indcfi.nik krm II) admimsk:r this bylavv.
(2) Thl' tax administrator is responsible for collection of taxes and enforcement u! p:iymL"nl under this bylaw.
PART Ill APPLICATION OF BYLA \V 4. This byhiw applies to all interests in land within the Resenoe. PART IV l.lARILITY TO TAXATI0:'1 5. (I) Subject to section r,. all interests in land including :tny right to occupy, posse.'-s. Pr use !Jml. is subject to taxation under this hylaw.
(2) \Vith0ut dcrog:1ting from C'.ouncil's taxin!,': authority nr 1urisdiction, C\'u!ll'it accep1 p;1ymenr of uxes in the form of grants in lieu ur taxes or may ntl1crwisc accept seltlemenl of~• taxation issue where it 1s in the best int'-!n:sts of the lbnd.
6. The follmving interests in \and arc nol subject to taxation: ( a) any interest in land l'f the l3and ur of a memher of the H;1nd: (h) any interest in land L)r ;_i cmpoution, all the sharelwlders of which arc members of Council. ;mJ which interest in !and is held for the hcncfit \ll all the members of the B;_inJ;
{ c) a building used as a museum and the lund nccessary as the site for the building;
(d) a building us'-!d L'Xclusively for school purpPSL'S ;_tnJ the land necessary as the site for the building;
(e) a building nccupied by a religious buJy and used chiefly ]i..)J' ,Ii\ inc service. ruhlic worship or religious education. and the Lind 11cccss,iry .is the site fnr the huilding;
(e) a building, or any part thereof. used as a hospital. other th;111 :1 pm,1k hospital. and the land necessory as the site for the building;
(t) a building, or any part therepf u.scd ,ls a university. technical 11i--1i1111c ;)l puhlic college, not operakd for pr,1fit, and the land neces:-3f)' as the >,lie lor the building;
,\'hxwh1i. \' 1'1!/agc l'ropcrr_v A.ues,·n1<·111 and [,ixatum By-law
1 it,1)
(g) ;:i_n i nsl ituti un:-tl building used chic !l y for I he purpo:;c t, f prnv idi ng housing accommodation for the .:kkrly or persons suffering from physical m mi:nta! disability. not operated for proJit. and the land ncc..:ssary as the site for the huilding:
(hl a cemetery to the cxtenT. th<1l it is actually us ...- J for burial purposes: and (i) any land or improvements that arc cnn:-.1,kred by Council to have cultural or traditional significance IP !he Hand :tnd ib members.
7. N ul withstanding section 6. al I i ntcr ...· sts in land .tre I iahlc to service and Inca[ i111provcment charges under Part XVII nfthis hyhm.
8. \Vhcre an interest in land is not suhjcct to taxation, the liability to taxat1nr1 nt" an~ oth('r interest in the same !and is not affected.
-9. (I) An exemption docs not apply tu any portion of a building other th,u1 !he pllrli\111 occupied or used for the plLtl)l)Sc fur \vhich the exemption was gr,rnll'd
(2) Where an exemption arplics tn a portion of a building. it applic:--, 1n 1hc -;,,111ll' proportion, tll tht> land 1h:.1t is necessary as the site for the building.
PAR.TV LEVY OF TAX to. Where an interest in land is subject to u1x,1tio11, any r..:rso11 who has an inter..:s1 in the land is ,i11intly and severally liable to taxutiPn.
11. ( 1 J ( )n or he fore May 31 in each calendar year or as snnn thcr('attcr as pnu: ill , 1h i c _ Coun<.:il :-;lull adopt a hylaw to impose ta., ra1es nn interests in land subj..:ci :u ta.,atiun under this bylaw. Taxes levied under this bylaw apply lo the calenJar ye.:ir in which the levy is !irst made and arc based upon the assessetl values of thl: 111kres1 in land and improvements as determined under this bylaw.
\2) Council may, by bylaw, establish different classes of real property and est:i\,li:;h different tax ra1cs according to the class of real property to be taxed.
(3) Taxes shall be levied by applying the rate of tax against euch one th1,u:--and ($1,000) dollars of assessed value or the:: land and improvements. 12. Taxes levied in a taxation nc•tice m:iiled under section 24 arc due and payabk on July 15 of the year in which they ~-ire levied.
PART VI INFORMATION FOR ASSESSMENT H.OLL D. ( 1) r:very person liable fur tax shall. on request, frll"thwith furnish to the assessor, in \.vriting and signed, the information requested in Schedule l c(111 ...· ernin~ Lhe land llseu or occupied bv that person and \.Vithout restricting the gl.'ns:r:dity ol die fr1rcgo1ng, tncluding: purchase price; terms and covenants in lc-ases; Cl111s(rucLion n1sts: custs of alterations and repairs; income and ex rens.:: mfrn111a1iun 111·, l"l'llls payah!c. paid ...n :.igreed to be paid .
.\'hxwh1i:v I i(f,1;.;,e f'r{jperty ,-1sses.rn1011 and f'axutwn By-fo11·
7 (2) Where an assessor docs not rccciv.:- the information rcfenl.."d Lo in suh.c;eetion ( l ), or is not satisfied that the informaLiun received is accurate. the :,sscssor shall va!uc the interest in land on the hasis n!' information in his or her possession.
PART VII ASSESSED VALllE 14. (1) Council may aprrnnt by band council resnlmion 0111.' or more assessors 1c1r a definite or indefinite term.
(2) An <1ppointmcnt under subsection (I) may be for the purposes uf dasst f'y ing und valuing particular in1L~r1.·sts in !and in the assessment ari.:::1 and :1pplying exemptions in accordance with sect ion 6 <ts set out in the band cuunc i I res() I ution.
15. For the purpose of determining the aL"tLul val uc of an interes! in land for an assessment · ro!!, the valuation dale is Ju Iv 1 of the year during which the assessment roll is completed.
16. The ;_u:Lual value of the interest in land for an assessment roll i:-; to be determined as if on the valuation lidle:
(a) the interest in land and all other properties were in 1hc physical condition that they arc in on Oduber J 1 follmving the \'aluation date: and
(b) the permitteJ use of the property and all llthcr interests in hind ,,·ere thl.' same as on October J 1 follo\ving the \alu:ttion date.
17. (I) The assessor shall assess interests in trnd according to the classes of re:11 property as set r,ut in SchcJule II.
(2) Except as otherwise provided in this bybw, for the purposes of asscs:-;ing inll.Tl"-;I" in land Ih e assessor shall use the practices and regul alil1ns cs lab I ished undn 1k BC' A.ssessmenf A,·t R.S.I3.C. I 99(i, c 20 as amended from time tu time.
18. (1) Fxccpt as provided in subsl..'ctinns 17(2) and 18(3). the assessor shall \'alue land and improvements at their actual value.
( 2) The assessor shal I dctcrmi ne the <.lei ual value of tile follcnving. using_ the equivalent rates which \Vlrnld he applied if the interest in land ,vcre held in the rrnvincc of British Columbia:
( a) the po lei ines, metal I ic or fibre op1 i c cab le:-;, towers. poles. \\ ires. transl"l1rmers. conduits and mains of a telecommunication, trolley coach, bus ur electric:tl power corporation. but not mduding substations,
(b) the track in pl ace of a rail way corporation; ( c) the pipelines of a pipeline corp11rat ilin for the lransportat i Pll nf (1("ll\1 !cum_ petroleum products, or mi t ural gas, including vahes. cleanL1ut s. f:1stc1 ll ngs. and appurtenances located on the right of way, bu1 not including distribution pipelines, pumping -2quip111ent. compressor eqmpmcnt, sloragl' tanks and buildings:
(d) thc right of way fr)r pole lines. cables. \mvers. p(llcs. wire!'.. transformers. conduits. mains and pi pc I incs referred to in pciragraph:; ( a) and ( c ):
{c) the right of \Vay for track rcfcffcd to in parag.r:iph (h). Shxirhci:_v Village Property A.1·scss111,·111 ,m,l !'.nation IJ_r-law
8 {]) NotwLlhsl:mding subsection ( ! ), if Cuun-:il !us, in a lease or other instrument granting an interest in !amL placed a rL·strict1L1n on the use of the land, the asscssnr slw.!I consider the restriction.
( 4) The durat1l111 of the interest in land or the right of Council to h:rminatc an interest in land is not a restriction within the meaning of subscd 1011 ( 3 ).
PART VIII TIIE ASSESSMENT ROLL t<>. No later than January I of the taxation year, and January I every year thercafkr the assessor shall prcpnrc ,m ,tssessment roll containing the following part1c11l;ir:,
(a) the name and last known address o[ the persun assessed: (b) an accurate or legal description pf the l;:111d: l c) the classification of (i) - the land, and (ii; the im provemcnts; ( d) the actual value by classification of ( i) the lamL and (i1) the impruvemenls: ( e) the total assessed n\ uc: ( f) the total assessed \ al uc n t' e.\.emptions from taxation. where applicable: (g) the total net taxable \'alue; and (h) any other necessary information. 20. The assessor shall include in the assessment n.)ll th..:: particulars set out in .:il'l"li,11: 19 for any intt:rcst in land in respect of n-Jiich grant::;-in-lieu of taxes llld\ h,,
accepted.
21. The assessor shnll set out the value of improvements separately frum the value of the land on which they are located.
22. ( 1J A pt:':rson \-vhose name appe:irs in lhe assessment rol I shall give \Hi lien not i Cl' to the tax administrator or asscSSlW or ,my change of address.
(2) The holder of a charge or an interest 1n land may give written notice, with J'ull particulars of the nature. extern and durati(m (Ji' lhc charge to the lux ndministrator_ and request copies of all tax notices 1ss;ued during the duration nr the charge, and the assessor shall enter that pers1in':; name :md address on the assessment roll.
23. (I) The assessment roll is dlc:dive on its approval by Chief:md Council. (2) On approval. the Jsscssmcnt roll is open to inspection in the Sh.,,\h,i:y Villagl' office by any person during regular husiness hL1urs.
24. The tax administrator or the assessor shall llll 11r before January I of each 1,; \:111"1'1 year m:1il a notice of assessment 10 every pc:rson named in the assc::-::-:rncnt rull 111
Shx11ki.y l.,illugc Property Assessment and "/,1xurion By-law
l) mc:1il a notice of assessment to C\t:ry per,;on named in the assessment roll in respect of each interes! in land for which tk1t p.:rson is li~ibl.: to taxation or for which grants-in-lieu llr 1a.,es may he sought
25. The notice of assessment shall he m I he form sel out in Schcdu le !1 1 or a rorm approved by Chief and Counc i I and shJ.11 contain the information sd r,ut 111 th<.: asscssrnent roll in respect uf 1h<1l interest in land and shall contain a statcnwnt as to the right of appeal.
PART IX Al\lENDl\lENTS TO ASSESSMENT ROLL 2<1. Where the assessor finds that during the current taxation year: (a) a la.xable interest in land is not entered in the assessment roll; (b) the -;-~.due u r an interest in land is not the same as the valuation cntcrcd in the Jssessment roll by reason of
( i) the demolition, destruction or damaging of an improvement. (Li) new constructiPn or new improvements, ( iii l t1 ch,rnge in a permitted use, or tiv) a subdivision; ( c) there has beL'll :i change in the possession, use or occupation: ( d) there is a c le ric:11 error; or fe) !here has been a drnnge in the eligibility for an exemption from taxation; the assessor sh.ill amend the assessment roll to effect the necessary chang.::-, 1 1Ltt subject Lo seclion 28. :,hall not make any amendments after Deccmher JI of the current taxalion year.
27. \Vhere the assessment roll is amended. the .'.lsscssor shc1II. as :soon as pr,tL'liul al'L..:r adoption of the amended assessment ro 11 by hand counci I rcsoluhon. m:ti 1 :1 nu I ice in the form set out in Schedule 1Il L1r ;i llmn approved hy (·hi cf and t \ 1 u1K i I 111
respect of the amended assessment to ead1 person afledcd.
28. \\lhere there has been an under-assessment resulting from: (a) a person's failure to disclose inform,1t1on required under this hyL1w with respect to an interest in land; or
(b) a person's concealment of inform;1tii)J1 required undcr this bylaw with respect to an interest in land: the assessor shall issue an amended assessment notice. in the form sel out in Schedule III or a form approved by Chief and Cuuncil. for the current year am! for each previous year during which the conditinn giving rise tn the amendment to the assessment roll existed.
29. Where a condition that gives rise to an amendment to the assessment roll ex L,1-.-u during part of a taxation year, the tax administrator shalL in preparing an amended tax notice, adjust the amount or the u,es due on a pro rata basis.
10 30. Parts VflI. X. XI, XII and XIV apply with respect to an amcnd-.:d assess111..::nc roll c111d tn an amended assessment notice.
31. \Vhere Cou nc i I aprmwes an amendment to the assessment rn 11 li 1r thl' current yl"ar. the lax adminislrator shall forthwith refund any e.\cess laxes that Juve bc,:,n paiJ. together with interest at the rate of t\vo per cent (2~1o) per annum. Any unpaid balance shalL subject to notice of assessment ~,nd taxation. be due and payJbk, no1wiLhs1andi11g a receipt or certificate gi vcn by the tax administrator.
PARTX Al 1 PEAl,S 32. (1) Chief and Council by band n1uncil resolutiun shall establish an Assessment Reviev,., Committee consisting or: (a) one ·p_erson who is or was duly qualified tn practice law in the province of British Columbia. or whu is or WJS J Judge of a Provincial, County or Supreme Court in the pnwirn.:e of British ColumbiJ; and
(b) tv,·o persons \vho do not hm·c any direct or indirect financial interest in .mY real property assessment to which an appeal relates. as set nut in sc<..:til1n 37. (2) Chief and (\1uncil shall maintain a list of substitute memhers or \h{.; Assessment Re\' i l'W Cnrn rn i ttcc. \\'hen: a member of the Assessment Re,· icw { · 1!1111111 u,.:c i :-disqua Ii ficd. unah le nr unwi Il ing to act, Chier and Council shal I app11i nt the fi r.-;L
persun 1..111 1he list (1t" substitute rnemhcrs of the Assessment Review Committ<..'C tn act for the period t"ur which the member of the Assessment Re-view Commlllcc 1s unavailable'. If for :my re:1sun the first person on the list of suhstitutc: members is disqualified. unable or unwilling to act, Chief and Council shall appoint tht nc>.;t person on the I ist until a substitute member of the Assessment Review Com,111:lel· i!) able tn act.
(3) Each member of the Assessment Review Committee shall hold onice J'or a period or three ( 3) years unless the mem her resigns or is othcrwi sc removed from o !lice in accordance with the terms or thi::: b\law ( 4) bich member of the Assessment Rl'\'iew Committee and each substitute mcrnbcr actually appointed to act. shall he paid fiJr his or her sen·ices as a member of the Assessment Revie\v Committee at the daily rates c<;tablished from lime to time by Chief and Council ( 5) A member of the Assessment Review Commi \lee shall he removed from o f"fic,~ i r he or she:
I a) is convickd oLm offence under the Criminal Code (Canada 1: (b) frtils to attend three (3) c<msecutive appeal hearings: or (c) faib to rerform any of his or her duties under this bylaw in t'l1nd faith and in :n:rnrdancc \\ ith the terms of this bylaw.
33. ( 1) A person wh()Sl' name .tpjk'~trs in tht: assessment roll may ,1f)J'l~a] It) llK Assessment Rn·il'w Conm1inc..:: i 11 respect of:
(a) the I i;;l-..i Ii I y lo :..1ssessment: (b) the assessed value: Sh-cwhd:v Vd/ng,: f'rupcrl)' Ass,;s.1·mc111 and "f'atalion By-I,n,·
11 ( c) the as::;essment dassi fication; or (d) any allc~..:d errm or omission. An appellant sh,1\l lilc ,111 uppeal by delivering a notice of appeal containing th ....· informal inn sd uut in Schedule IV to the Assessment Reviev.' Cmnm i tlce at the address set out in the assessment notice by January :1 I of the laxation year.
(1) An appellant may make the aprcal through bis or her solicitor or agent, in which case the appeal shull set forth the natne and address of the snlicitor or agent as well as the name and address of the ;1pp,.::llant.
( 4 l i\n y notice ur correspondence rcqui red tu be !,':i ,en to an appel Ia m shal I be proper] y given if delivered to th,: s, 1] icitor or agl'm ~H the address set out in the appeal.
( :5 J \\'here an appeal is taken with respect tn ~rn amendi:d assessment notice. the appeal shall be confined to the ame1H.lmenl.
14. ( l J The Assessn1ent Revie\v Committee shall: (a) hear all appeals from assessment notices; ( b) inYcstigate allCI atfr is c Chier and Counc ii on asscssmcni.',;, a sse'.;:,ment dassilic;1\i(JllS .1111:.I :1ssessmcnt rolls which the CPmmittcc deems necessary: (c) select a l 'hairperstl!\ \Vl10 shall superYise and direct the work or the Committi:c: (d) give the appelbnts. the a-;sessor and the tax administrator at least thirty (JO) d;:iys written notice of the time and place for the Ii earing of appeals:
(c) have custody of all records, documents. c\·idencc ~rnd proceedings bdorc the Assessment Review Committee;
( f) ha vc control of its proceedings in ....i nler II 1 fair! y and :1deq ualc Iy dc1c1n111w any appeal; and
( g J where an appeal relates to an intcr. ...· st in land of which :1 person other than the appellant is the holder, give that person at le,ist ti:n ( 10) days written notice of the time, date, and place of the hearing of the appeal. and the nature of the appeal. ('?.) ln performing their duties under this hylaw, the members of the .·\sscssmcm Review Committee slrnll:
(a) ensure th::it assessments and :1ssessment rolls arc equitable ;1ml 1;m]y represent the assessed values prnvided for in this bylaw:
(b) act impartially, fairly and rcasllt1:.lb!y, lo the best of their ski!! and ;1bili1~. (3) The Chairperson of the A sscssment Review Comm i ttce shal I: (u) supervise and dirl~Ct the \\ ork uf the Committee; and (h) preside al sillings of the Comrnittcc. ( 4) Chi cf and Council shall appoint a Secretary or the i\ssessnll·nt Re\· i Cv\ Committee.
(5) The Secretary of the Assessment Review Commi!lcc shall: (a) have the custody and care of all records rcgubtiPn:-. du ....: umcnts and orders made by ur pertaining to the Committee; and
1h) rdatin):! tu his or her office follow the dircctiun of the Ch,lll"Jk'rson or 1hc Committee.
Shnvhu._1· I i//,1~,, Pru11,-rfr ,-j,s,·,.,ment and "/'ax.ation !3y-1mi'
12 35. ( ! ) I he ,tssessor, or his or her des1~,11at.:. ~ha!l be a party to all appeal proceedings urH.lcr this bylaw and the J\ssc ....... menl Review Committee shat! give the asses.s;pr thtrly (30) <lays written notice ur any appeal and a reasonable opportunity lo lw hcarJ at any appeal proceedings.
i 2) The J\ssessment Review Committee shall give tht Band C\nmcil thirty (30) days, or less with 1he um:-;ent of the Band Council, wrillcn noti..:c l1L and an opportunit_\ to he heard at ,.111 y ~1ppeal proceedings \\ hi ch misc is.-.ucs of hrn regarding anything done undL~r th is b:·law.
36. (I) A majority of the members of the Assessmcnt Review Connn i ttcc Ci 111st ii ulL's ,L quorum. (2) \l•./here a quorum of the members Pl" ;in Assessment Revie\V Commmcc is nol pn:scnt at the time at vd1ich a hearing is to be held, the hearing shall be adjourned to the next d~1y that is not a holiday, ::ind so Dn from day to day until thcrl' is a quorum.
(3) All 4uestions respecting appeals shall be decided hy a majurity vote of the members of the Assessment l{cvic\v Committee at the hearing.
n) Chief and Council by b,md counci I reso I ution may esl,l bl is h prncL·durcs li.1r thl' conduct of the proceed mgs u r the Assessment Review C 1)mm it tt:e \Vhich shall I Hi 1 be inconsistent with this bylaw.
37. No person shall sit as a member of the Assi.:ssmc11t R.::vic\v Committee hc:m11,-c ;111 appeal if that person:
(a) has a direct or indirect financial interc:-t in any property· as.-.essmenl Ill which an appeal relates:
(b) is lht: Chief 11r a rncmbcr of Council: (c) is an empluyee ot'the Band or Council; (<l) has financial dealings with the Band or Council which might rl'~tsonahly give rise to a conflict of in tcrest and impair that pnsl1n -s abi lily to deal
fairly and impartially with an appeal as required under thi.: tcnns nf this bylaw.
38. ( l) Subject to section 41 (2), the sittings of the Assessment Re\·iew Committee shall: (a) commence no later than ninety (90) days alter the final date li:.ir submission of the Notice or Appeal refcrrL~d ic, in section 33: and
(b) be compkled within ninety (90) days of their commencement as set out in paragraph 1( a).
(2) The assessor shall deliver the assessment roll to the i\sse:,;:,im:nt l{...,·\·ic1\ Committee l,n or hl'l'orc the dak upon which the Commillee cPm111c1iccs , ls sittings.
(3) The Asscssrnent Review Commitkc sh,dl nuil a Notice or 1---learim. .: 1i1 ;i] I pai11<..::s to thi.: aprC':11 in the form provided in Sch(:Juk V. ~ 39. (I) The Assessment Revie\v Committee may request \he attendance or \vitness...,'s and
,\'hnd,,i-_v Village Properly A.1.,,·.,.,m('n/ oml T,l.\alion /Jy-/(1\\'
13 thl' prnduction and inc;pection of documents. (2) J\ party to any uppeal proceedings before the Assessmcnl Revie\v Committee may request that u Nutice be served by any member of the Committee, requesting the
attendance of any person as ,1 \VitnL"ss to give evidence ut the hc~1ring uf the appeal; i3) \Vhcre pursuant to suhsection (2) a party requests that a Notice be served by a member of the Comrnitke:
(,i) the Chairperson of the Committee shall sign aml issue the Notice and the party shall serve it on the witness ,tt least two ('2) days before the appe:iL
(b) the Notice shall be in the frirm ~Ht ... t.:hed as Scheduk VT. (4) The party requesting- the attendance nf a witness shall pay a two ($~) doli:Jr ~\itness Jee plus rc::isonable travelling expense:-; to the witness lo attend and give evidence before the As::-cssmcnl Review CommiHee, on the time and date ,;ct out in the Notice.
40. (1) The Assessment Review Committee may hear all appeals frL1m an assessment notice on the same day or may adjourn from time to time until all appeals have been heard and determined. (2J The Assessment Review Committee may hear an arpcal whether the ,1pr1ellant is present or not.
(3) The Assessment Re\ iew (\1m111ittee may. alter hearing an appeal. postpOlll' consideration thereof and the appdlant shall, if required hy th'-· Committee, produce all rek--vant books, p::ipcrs. documents and answer ;ill proper questions and gin'. all m:eessary information affecting: the interest in land or the matter
under consideration.
( 4 "! The Assessment Review Committee may order that the costs of a pwcct.::d iug before the Committee he paid hy or apportioned hetwccn the persons affi.:L·1cJ h, the appeal provided that such costs do not exceed trn per cent ( l 0%) nf tlil· amount of the taxes payable concerning the interest in land which is the subject of the appeal. as finally determined hy the Assessment Review Committee
()) In any appeal proceedings, the unus of proof is on the person bringing the appeal to establish thaL the assessed value of the intl'rcst in land should be different from the value determined bv the assessor.
41. ( 1) V,,' it hin fifteen ( 15) days from the comp lcti on of hearing. JI I appeals, except tl1t1se adjourned under sub,;cction 41 (2 ). the Assessment Rn·icw Committee :-;hall submit to Council its decision on each appc;:i! including the vote of each nwmber of the Commi 1k e, ..:i thcr in favour i..lr or against allowing the appeal.
(2) Notwithstanding suhse..:tion ]8( 1) . the Assessment Kcvie\V Committee may. with the consent of al I parties to an appeal and withuu\ prt.'J udice to the righls of any party, adjourn the appeal from time to time bey11nd the time for completion of the appeals and shall advise Chief and Council as prnvidcd in \his sectiun. (3) \Vi thin fi frcen (15) days frnm the 1ecei pt t 1 f the dee isil1n or the Assessment Revie\V Committee. Chief and Council shall instruct the head assessor to prepari.: a final assessment ro 11 including any mncndments resulting from the decisions in subsection ( 1) . H) Not later than founei::n ( l 4) days from the receipt of the 111structions pursuant lo
Shn•ihciy Village l'rupcrty ~,.1·e.1·.1m<:11/ uml Tuxmion /Jy-lu\\'
14 subsccltlm (3) the head assessor .,hal I notify in writing each appellant and pcrsun aO~ded by the appeal, of the decision uf chc Assessment Review Committee.
l :'i) Th(" notice given under subscct ion ( 4) sh;111 state that the appellant has a further right l1 f appeal to a court of com pctcnt .i urisdiction. l(1) Where the head assessor is directed to amend an a::.sessment roll under subsection (.1 J. the assessor shall du so \Vi thin fourteen t 1.:l) days. ~md shall relurn the assessment r(1II forthwith to the Chairperson (,f 1hc .'\sscssment Review Committee.
(7) The assessor shall date :rnJ initial amendments m;idc to the ,1ssessmcnt roll pursuant to subsection n ). (8) forthwith upon receiving an amended assessment roll under subseclion (6). the Chairrerson of the Assessment Rev ii.!\.,.. Cornntittec shall:
( Ll) \"eri fy that the ro 11 has been ;1mended according to the decisi1111 s nf the Assessment Review Commillee um\..:r subsections ( 3) and ( 6 ):
(b) auth,hllicate the assessment n1ll hy affixing to it a sworn or affirme<l statement in the form prescribed by Chief and Council: and
(c) forw,m.! the authenticated assessment roll to the ta.,;.ati(ln authority. PART XI TAX NOTICE 42. ( l) Where Council adopls an assessment roll, and after 11lltices of assessment ar.: mailed pursuant lo Sl'Clion 24, the lax administrator shall mail to every pcr:son whose name appears in the as.::.C.':>Sment mil, ;i tax 1111ticc in the form set ilU! in Schedule VIL in respect of each interest in land for which that person is liahk to taxation, and. i11 thc case of an amended ,1ssessment rn!l that has been adopted. the tax administrator shall mail an amended ta., nutiee tu en:ry rcrson affected h :he
amendment.
(2) The tax notice rd"erred to in subsection ( I ) shall contain the information -.:ct out in Schedule VII which includes the rarticulars of any arrears ;md int(.;rcst. \vherc
r,aymcnt is to be made, and the manner uf payment.
43. (l ) The tax administrator shal I enter the date of mailing the tax notice un the as::.essment roll. (2) The mailing of the tax notice hy the tax administrator constitutes a statement ur nnd demand for payment of the taxes .
.u . Where applicable, a tax notice shall stmc that t,i:,es ,in.: p:tyablc m conjunction with periodic kasc pay111cnts under Part XIII.
45. (l) Where it is ~lw,vn th~tt a person liable for taxes on and interest in land \..vas nut liable for taxes or was taxed in excess of the rrorer amount. at lhe direction 1)1" Council, the 1,1x administrator shall refund to the person the amount raid in exc.:-ss of liability.
(2) Where taxes imposcJ under thi~ bylaw .trc to be rcfunJed under this ::,:i:ctwn, C:(1um:il m~ty direct the tax administr;itor Lu retimd the amount in wlrnlc nr 111 par1 hy applying it as a credit on account or !he taxc-s due or accruing due.
Shxwh,i ·y Vi/loge Property .-l.1.1c.1,mc1J/ ,md ll iw/1011 By-l/1\r
15 PART XTT DUE DATE AND l~TF.REST 46. ( I ) Su hj cct to scclions 4 7 :rnJ 48. taxes levied in a tax notice mailed under section ..[ : arc due and rayabk ,1:,; or July 15 of the year in which Ibey arc first lcvieJ at lhL: otfo.T of the ux~1ti1111 :rnthority nOt\vithstanding that an appeal under Part .\ may he rc11ding.
t21 A!l taxes rnyahk- under this hylaw are debts due tn the taxation authority ;rnd arc recL1,·e1c1bk as such in any court of competent jurisdiction or in any other manner pl"llvideJ by this byl:tw.
(\) \Vhcrc :my rcrson allege::; that he or she is not liahlc to pay ta:,.;es imposed pursuant to thic; hybw. the pl"rson shall either initiate proce..::dings in ~t court of c(1111petenl jurisJiction or lmmch an appeal within thirty no J days of the date of nwil i ng n f the tax not ice re lerreJ. kl in Part X l.
( 4) Unless a challenge is initiated pursuan\ lo subsection (1 ). the taxp~1ycr shall thereafter be- estopped from denying Jiar,1111\ lo pay tuxes and ...-':S\(lPPL'd frnm challenging any steps laken to enforce the 1x1y111cnt of ta,c::; as provided in Part XVI.
(5) The locatcc or any other person vvl10 has r.::gisll'rt;.>d u st;.>rnrity inte1-..:s1 ag.1insl rile taxpayer's interest in land in the registers may pay the laws due and su.:h paytnL'lll shall ex. ti nguish the debt owing to the taxation ;iutlwrity .
.f l. \Vhere tax.es are due and payable in conjunctinn with pc1ymenl of rent under Part Xll L the proportionate payment is due and payable 11n the date that the rent is due and rayahlc.
48. \Vhere an assessmenl roll is amended under this bylaw, it sha!L for the r11rpr·•:,.": u r this ParL be deemed to be amended as or tlw date of adoption of the asscc,~1 r ll: •1 I rull under section 23.
49. lf ::ill (1r any portion of taxes n:marns unpaid on July 16 of the year they arc first levied, the following penalties shall be 1..:harged to the taxpayer unti! all taxes owing under this By-law are raid:
( a) On Jul)' 1( , of that year a It ve per cent \ :i u o) penalty wi 11 be levied on the total oLdl 11np..1id \,t.xes <.ming un(kr this hy-law:
(h) On August l t> (1 f th.: s;ime year. a i"urthcr Ii\ e per cent ( 5%) penalty wi! l be le\·ied ()11 Ih e Int :1] n f al I uniui d u:-:cs O\V'itlg as of this date under this by-law: and
(c) On December 31 pf the s:une year_ ,my unpaid ponion or the taxes. including penalties. sh.ii I hear inkr.:s1 ..it 3 per cent above the Hank of Canada prime r;ile ;is it is nn the first of cnch month and shall he compounded annuillly un1il p:11d or recovered.
50. Where taxes are in am:ars and part payment is received, the payment sh:111 be applied firstly to accrued interest and then arrears. and any balance sh:1ll he applied to current taxes.
!6 PART XIII PERIODIC PA Yl\IENTS 51. (\1uncil may dcc!:trL' th:1t the tax, with respect to any interest in Jund that is leased, be expressed as a percentage of the rent payment and collected with it in accl1rd,:111ce \\ilh the terms of a lease agreement or thr.: terms of an agreement with the L:rndlord.
52. Where Council has entered an a);rcement with the: Cro,.vn or with any person c:ntitlcd to receive rents, t"'iJr the collcctil1n uf Lax under this Part, the receipt h_y the Crown or such person of pa)'ment on acc1)unt nf ux shall be a discharge or tllL' liability for tax to the extent of tlw 1x1\·men1.
PART XIV RECEIPTS AND CERTIFICATES 53. Except where Part XIII applies, on receipt of a payment or t.ixes thL' ux administrator shall issue an oi1icial receipt to the taxpayer and shall entc:r die number or the receipt on the assessment roll opposite the interest in \a11J 1()1' \vhich the taxes are paid.
54. On a request in writing, tltc ux administrator shall issue a cl'rti ficcih: "hm\ 1118-whether ta:-.es h:n·c been paid with respect to any taxable interi:s1 in Jund. and 1f not, the amount nf t:ixcs nutst~nding.
PART XV APPLICATION OF REVENUES 55. (1) All mnnc:ys raised under this byht\v shall he pl;:iccd in :1 spcual account nr accounts. ( 2) Moneys raised sha! l inc! ude: (~1) taxes: (b) ~rants-in-lieu of taxes; (c; interest: and {d J ;mwunts collected on account of costs. (3 J Subject to section 56, an expenditure nude out of moneys raised under this hyb\, shall he made under authority of a separate hylaw.
56. The following e:,;pcnditurcs (1f funds niised under this bylaw arc hcn:-bv authorized:
(a) refunds of overp,1yrnenl and interest (h) al I expenses pf preparation and administration of this bylaw; (c) remuneration or 1hc a::;sessor and the tax administrator; (d} all legal costs and other expenses or enforcement nf this hyl;:m Sh:nrh,i.T I ii/age /',-up,·n1· .. l.1·s,•ssme11/ u11d Ii.nu/um Ny-law
17 PART XVI C'OI.LECTION AND ENFORCEMENT Pro(Jj"o/Dcbt 57. The ta:'<ation authority may charge the person named in an assessment roll vviih ;dl reasonable costs rncurrcd in the collection of taxes or other costs imposed by thi:-byl;i w. Such co:-;cs shal I he in accordance with Schedule Vlfl to this bylaw.
58. { 1} A pcr:c.011 named in an ,issessmcnt roll as having an interest in land is liable for :111 laxes imposed in rcspect of the interest in land during the year and all unpaid t;i:,,;es imposed in previous years.
t::'.) Ta:,,;, or a portion then:uf. due and payable under this hylaw that has not bcen raid may be certified hy the t:1x administrator, who shall attach a copy of that 1xirt of
the assessment roll that rd~r:; to the taxes payable. Such certification :c;tul I be in 1h e form pnl\' ided m Sc hcduk lX, and is prinw jcu:ic: proo r or the debt. ,\pcciu.l Lim anJ Priority (!/" Claim 59. ( 1) Taxes due and payable are a special lien and eni.:umhrance on the interest in l:rnd. (2) The special lien and encumbrance rcfcm:·d 111 in section 59( l) :tttache-., Id ihe interest in land being taxed, and \Vithout limiting the forcg0ing. attaches Lu Llh.: interest in land of a subsequent holder.
(3) The person who acquires an interest in land 1111 which a lic-n under this hvLl\\ lus been registered and the person to \vhom the la:,,;es were originally lc\·icd "trc jointly and severally liable for the lien.
(4) The tax administrator may register a certificate issued umler section 58(2_1 in ;my register, including any Hand register. on or after Janu:iry 2nd follnmng the yi.:11r in \vhich the taxes are imposed.
( 5) Pursunnt to section 59(4 ), the special lien and l'ncum brance shall have priority over every subsequently registered claim, privilcgc, lien, charge, security interest, or encumbrance of every person.
( 6) When all taxes levied against the interest in land have been paid, the tax administrator shall certify that the special lien and encumbrance against the interest in land has been discharged. and shall register such certification in either register. Such certification shall be su[licient proor or Lhe payment of the taxes and the d ischargc of the sr,ec ial II en or encumbrance. (7) The speci;il lien and encumbrance is ndt Inst or impaired by reason or any technical t'JTl)r or omissiu11.
Demand jiJr Payme/1/ and ,\'!,lice of !-"11/orc~•nh'II/ ! 1 roaedi11gs 60. (I) except for tax pnicccd1ng.c. pnstponcd pursuanl lu subsection 60. l (I), on or after January 2nd fol]O\ving the yczir for \\'hich raws are imposed, the tax administrator shall prepare a list l1r l1utst;mdin~ taxes and of the persons liable for payment. (2) \Vithin thirty (30) lbys Pr Cllmplctinn of the list pursuant to subsection 60( I). the tax administrator shall 111:ii L in the form set ou1 in Sch.:dule X, a Demand for
Payment and Notice 1)f l:nforccmcnt Procccdmgs to every person named , •11 I I1 ~· Ii st, and to every k)c;11 ee, k'n;im, a gent or person \Vhose rights. proprietary 01
Shnrfui.-y Vi!lo.gc /'rnperty Asscs.1·11w111 ond l111ut1un Bv-/mv
18 otherwi::;e, may be affected by the enforcement proc ...~. cdings. (3) For the rrnrposcs of this section 11H: mai I ing of a Dc:mand for Payment and Notict: of Enfurccmcnt Proceedings is <ll'cmed 10 he (kit very to the addressee.
( 4) l_Tpun the expiration of the thirty (30) day pennd provided in the Demand for Payment and Notice of Enforccmenl Pniceeding:-; delivered pursuant to section (i0(.2), the tax administrator shall request authorization from Council lo commence cnf,Jrccmcnt proceedings against the t::l"< dch\()rs. Council may direct the t.1:-.: adn1111istrator to commence enforcement rrncced1ngs.
60.1 C mmc ii may upon application by the tax debtor: ( 1) postpone taking enforcement pnxccdings for a specified period: 1)r (2) reduce or remit the taxes \\here Cuuncil determines that: (a) full paymc-nt would result in undue hardship to the tax dcl7tlir: 1)r (b) it is·ncccssar:v· and in th(· bcsl interest of the Band to effect ;i lr,msfer of the tax debtor's interest.
60.2 Council may, from time to time, provide by band council resolution for the reduction of taxes due hy rnxpaycrs for a taxation year hy an amount equal tu ur less than the am0unt to which the taxpayer~ w(Ju\d be entitkd in accordance with the home owner grant legislation that wou!d app!y i r the taxp:1yer's interest in land was subject to taxation by a municipality_
/)istrcss Svic:un.: r!I Got,ds 61. 1 l) \Vi\h the ~1utl10rization of Council, the tax administrator may prun·cd by \\a\ ul' distress if the taxes or any portion thereof rern;1in unpaid alter the thirty Li/JJ da;o periPd provided by the Demand for Payment and Notice of Enforcement s·,.T\·cd pursuant 1o scctilm 60 or the period spcci ficd by Counci I pursuant tn s;l'l" 1.1 ()\: hll. l ( 1) has cxpircJ.
(2) The tax administrator shal I sern: a Notice l1 f Di stress on the tax debtor , \\ lwrc applicable, in the form sd 1ml in Schedule XI
(J) If the taxes, or any portilln 1hereo L remain outstanding following thl' 11 me provided by the Notice of Distress, th,:, t:.lx administrator shall effect a sci:;urc hy distress of such goods and post a nnticc on the goods which are seized. The .-;ci:;,cd goods shall then be in the posscssinn of th.: E\and, as represented b:Y the ta;,,. administrator.
(-l-) So long as the taxes, or any portion therco( remain tiulst,mding. no gn\\ds seized pursuant to subsection O) Vl·-hich are located on reserve shat! he remm'cd therefrom, and any such removal shall be considered a trc:-;p;1s:-;_ \1./ithout restricting the generality of the foregoing, no such goods shall be ::;ci.1ed by a bailiff. sherdI assignee or liquidator or trustee, or authorized 1rustC<..' in bankruptcy. except under the authority of Council.
Distress: S'af c of { ;odds ,\'cizcd h1· /)istrcss 62. (1) Ir the tax ad in in i st rat or sci?cs by distress the tax debtor's good.':o ptw,u:m \ ! n suhsection h I (3 J. and the tax debtor docs nut c<.111m1ence legal proceeding~ ; 11 : 1 court of competent jurisdiction within sixty ((J(l) days after the date of sci·/.un: challenging such seizure, the goods m:iy he sold in ~•ccordance \Vith this Par( ,,11d the tax debtor is cstoppcd from denying the validity nf the seizure and the sat..:: of
Shnrhci r Vi/luge Prupcrl_v As.1·cs.1·ment and lt1.rn111m !lr-f,,,,.
such goods. (2) If the tiutstanding taxes have not been paid in full sixty (60) clays alkr a sl.."izure by Jistress rursuant to st.:ction 6 I ( 3 ), the gn(,Js seized \Viii be deemed to have been ahanJuned by the tax debtor and may b..: so!d hy puhlic auction. the proceeds of which will be used for payment of the outstandin~ uxes. (]) J\ Notice of Sale of Good" Sci Led by Distress in thi.: rurm u r Sd11.:d u le XII shall be pub Ii shcd in at k;ist n ne ( l l 11cwspaper or general l(lc;i I ci rcu Lll t,)11 for seven (7 J days prior lo the sale. and -;hal I bi: posted on the tax deb 1, lr\; prcrn iscs locatcd on reservc.
(4 ) The sale of the gp11ds seized hy di stress shall he conducted al the time ;me\ rl ace advertised pursuant In suhscctinn (] ). unless it is necessary to adjourn such :;:de. in which case an additional notice shall he puh[ishcd in the manner pn)\'idcd b:· subsection ( 3)
(5) :\ny surplus resulting from the sale conducted pursuant to subsection (4), after deducting a!! Ii abilitics of the tax debt0r. including all costs and charges arising from the sale. shall be paid to the tax dl·htor. In the event that the tux administrator is uncertain who is entith:d to such surplus. the ta., admimstrnlor shall pay such money into court hy way of interpleader acti,1n. (6) Guods of a tax debtor that \\(JUld be exempt from SL'17Llrl' u11Jn a writ ot execution issued by u superior court of the province in whidi the seizmc is rnmk are exempt from sei?urc under this section.
5:ull' of'/mprovcmcnts or Propriewry lntere.,t 63. ( ! ) If the taxes or any part thereof remain unpaid afkr tl1c thirt)' (30) day perit\d p1\1vided by the Demand for Payment and Notice of l;nftxccment served pursu,1111 to section 60 or the period spcci!i.ed by Council pursu.u11 to subsection 60.1 ( 1) Ins expired. Council may authorize the tax administr;ildr ltl proceed by way of ·,"k PJ i mproYcmcnts or proprietary interest. The t1x :idm i nistralor shall serve the LI x
debtor and any uther affected partya Notice nf Sale Llf Improvements and Dispositi,1n of l11tt:rcsl in Land in the form of Schedule Xlll.
(2) On Juh l 5 following the year in which the taxes are imposed or. ti' rnlon:emcnt proceedings are postponed under subsection 60.1 ( l ), six (6) m0nths from the end of the period specified by Council, and upon the failure of the t;i:,,: dchtnr tu pay the outstanding taxes or to commence legal proceedings in a court of competent _jurisdiction challenging the sak nr tlistwsition, the tax adminislr;i.!or sh.Ill sell the improvements or dispose of the intcrt'SI of the tax debtor in the Rcsen'c by public
auction, or pursuant to subsection n) hy public tender.
(J) Council shall prescribe the method of public lender, including thc conditions of sale, method of public:1tion or circulation, ,md co11ditinns attached to the acceptance of any or!~r.
( 4) A Notice of Sak of l m pr(lVCments and Dispositi Pn pf In terc'st in Land in the form of Schedule Xlll to this bylaw shall be published in at L.ist one ( 1) nC\vspaper of
general local circulation for seven (7) days prior to the sale, and shall he pnsh.·d on the tax debtor's premises hKated on reserve.
(5) The saie of the improvements c1nd disp(lsition of interest in land sh al I he: conducted at the time and place :iuvcrtised pursuant to subsection (~ ). unlc:,,:-. tl 1s necessary to adjourn such disposition. If an adj ournmcnt is nccc'.;s; ;r '.· .. w a<ldi t1onal notice shal 1 be published in the manner provided by suhscct ion U)
Slnll'hi. 1· Villil/!_L' l'rop2r/y Assessment und ·1 oxaliun By-law
20 (6) \Vith priur approval or Council. the Ll'< administrator may at am· sale :md disp()sitinn conducted pursuant 10 subsection (2) or {4 ). sd an upset prfce l'qual lo the outs1andin~ taxes and that upset price shall he the lowest price for which tlic improvements may be sold and the interest in l,rnd disp11sed.
(7) \\/here the tax adm i ni str:1tor sds an upset price pur::;wmt to suhscction {h ), z111J there is no hid at the sale and disposition conduc1cd purs.uant to subsection (2) or ( 4) that is equal to ur gr~ah:r than the upset price. the taxation m1thnri ty shall be Jecmed to be the purchaser and shall acquire the interest in the lzmd !i·ce and clear of all encumbrances or charges.
(8) At any time within six (6) months :1rter the sak and disposition held purc;uant to subscctinn {2) or (4), the tax dcbtrn may !"<.:deem his or her intcrL''>t in l.md by paying. to 1h e ux administrator the fu 11 amount of al I taxes f(_1r \\.·foch the intere:;ts wcfC' disposed, t1_1gether with all taxes which haH' suhseq uc11t\y foll en due and tlK reasonable costs innim:d by the taxing authority in disr,lsing of the interest. (9) [ f upon the e~piration of the rcdem ption period pnw id cd h y subsection ( 8 ), an:, portion of the taxes remains uutstandi ng, the disptisi tion of the i ntcrest shal ! be considered final and with Ministerial consent \vhcrc required_ the purcha'le1 shall obtain title to the interest in land. The tax administrator shall eerlifv the tr;11ic;fcr in the form provided in Schedule XIV and shall n.:gister it in one or bc,th re~islries and shall sen·e it nn the tax debtor. ( l 0) l Jp on tk fi I in~ ul · the ccrti ficate pn_)\ ided hy ~u bscction ( 9), the pure hascr sh;tl I be substituted for the tax debtor as the holder or 1hc i ntcrcst in I and_ and in addition to any other obligations. sha!! be liable for ,Ill future taxes assessed against that interest. ( I ! ) U p0n the filing of the certificate provided by subsection 19), any surplus resulting. from the sale and disposit i()n conducted pursuant to su hscct inn {2 ) or ( 4 ). a ftcr deducting a!I outstanding tJ.xes of \he tax dchtor, including reasonahlc c0st:; :u1d c barges arising from the sale and d 1s posi tion. :;ha!! be returned to the la:-; deh11 lr In the evi:-nt that the tax administrator is uncertain who is entitled to such surplus the tax administrator shall pay such money int\\ Ulllrt by \vay of intcrplcadcr action. (12) Upon the filing of the certifi.cate provided hy subsection (9), any remaining debt of the lax dchtor with respect to that interest in !and, including al I reasonable costs and charges arising from lhe s:de and disposition, sha\ l be e-..;_tingui shed. ( 13 \ [ r pursuant to subsections {7 ) ~md {q ) the Band has become the O\\ ncr of the interest in land, the tax administr,1lm may sell such within ninety ( \JO) days for not less than the upset price set pursu,rnt k1 subsection ( 6).
Cance//ation of Interest in Land !!c!J hy Twpaycr 64. (1) If the taxes or any p:ll"t thereof remain unp,1id :,!kr the thirty (30) d;iy pcnod provided by the Demand for Payment and Notice of Enforcement served pursllcltll to section 60 l1r the period specified by Council pursuant to subsection 60.1 (I) has expired, Counci I may authorize the tax administrator tu prncn',i by way nf cancellation of the interest. The l,tx administrator shali sen·L, a Notice nf Canccllat1L111 of the tax debtor'~ intcrcsl in land in the form of Schcdulc XV_
t2) The tax administrator shall m:1 i I a copy of the notice referred 10 in •;ubscc ti on ( 1) lli every place where the interest 1s registered and to the locatee, where applicabk
S/u-.,.11.i._v Village Property .hsc.<.<rncm ,mJ Tax(lfion L-/_1·-/mr
21 ( ~) Where laxes are not paid he fore July 1' .' llr the yl'ar following the taxation YL'~lr in whii..: h they were i mposcd or wi thi 11 six ( 6) 111\, nLhs after the spcci ficd period if
enfori..:ement proceedings arc postponed urnkr suhsection 60.1 (I), Counu I rnay direct the tax administrator to cancel the kase, licence or rennit to occupy the i ntcrcst in !Jnd. The tax admi nis(r;1tor shall ccrti Ii the ..:ance!lation i 11 the form provided in Sd1edule XVI to this hylmv and shal! register it 111 the 1<:"gisters.
(4) lJpon cancellation P! the la:-; d1d1tor's interest and with the n1nsc11t l•f the i\tinistcr_ \vherc such consent is n:4uired. the taxation authoril) sh;i]l ~H:quirc the interest in the land free and clear pf ;1!1 encumbrances or charges.
For/~'iturc o/Property 65. (I) Not\vithstanding any other action for the recovery i:d laxes set out in this bylaw. 1f any laxes remain unpaid twenty-four (2<+) months af"tL'r the mailing of the Dem.:md fl1r PJyment and Notice of Enforcement served pursuant to section 60 .. the l,l\ dcbtc,r's inler~sl in land in respect of\vhich the t.1:--:es remain unraid shall. subjl'c1 to suhscctions t2L (3), (4) and {5). be abs11lutcly forfeited.
(2) The ta, debtor's intt:n:st in land shall be forfc11cd under '.>Ubsection ( 1) forh (--Hl) days after the tax administrator serves a Notice of r udeiture pursu:mt to subscct ion ( 4; m the: form set out in Schedule XV 11 on the \a.x del1hH and on anyone else who may be in lawful possession of the interest i 11 land.
(3) Prior to serving the Nnticc of 1:t,rkiturc purswmt to subsccti,1n t-1-). the tax administrator shall obtain nullwrization from Council to proceed by forfeiture.
{-1-) '( 'he Notice of Forfeiture sh;II I slate: {a) that the interest in land held by the tax debtor is subject to forfeiture umkr this section:
(h; the amount (11" :ill taxes, costs and fees due a11d p:1y,tble on the date of the notice:
( c) the llatc on \\"h ich the interest in land held hy th·.: Ltx debtor will forfeit: ( d) I hat the 1:.1.x de blor has the right to pre\·cnt lin lei I ure by payment undi..:r th is section; anJ
( c) th;:it on J""orfeiture under this section_ the interest held by l he tax dehtor In the reserve \vill bt· forfeited clear tif all charges excepl 1ho:-;c third party interests which otherwise allach to the interest in land.
( 5 J The Notice of Forfeiture sh:ill \-ic nui led or delivered to the ta:,; dchtur · s !ast known address or to the address llf the person specified in the rl:cords o( the '[·axation Authority·.
(6) \\"here any taxes remain unpaid on December J 1 of the second year after the rnlenJ;tr year in which they were imposed, rayrnc11t of those tax.es docs not prevent forfeiture unless the payrncnt:
(a) includes all ta:--es then due and payable; (b) includ..:s the rcas(Hiablc costs incurred b:,· the- 1ax~1tio11 authority in the forfeiture prui..:eedings; and
(c) is made before 1;.n•leiture occurs under this section. (7) With the e11nsenl nf the t\1inistcr, where su..:h consent is required, 1111: 1-1, administratur shall certify, in the funn sd nut in Schedule XVll I to this h) l;i\\. that the interest in land held by Ih t.:' t:.ix deh\Or lus been forfri led and the R c• , .11 ,11 shal I ren1rd the document i..:ancel Ii ng H1e Ln debtor's interest in the n:gi skrs.
Shxll'lui y Vil/,ige Pruperly As.\c'.HIIWIH and "f'tn111u,n By-lmr
22 (8) Upnn forfr:itun.· rif the la:-. debtor's inten.'sl in land the Taxation Authority shall ac4111n.· \he intcrl·st in the land frel' and clc,1r c,f all cnl'umbrances or charges.
Absconding l'mpuyer 66. \Vhere the tax administrator has reasonable grounds to believe tliat the taxpayer intends to remove his or her good.-; frum the Reserve. or inknds lo dis11untle or remove his or her impl"ll\Tmcnb on Reserve. or take any othl'r .icl1uns which ma) preclude or impede the coikctil)ll uf outstanding taxes O\ving pursuant lll this bylaw. the tax administr:ihn sh,dl apply to a court of compl'knl jurisdic1i,,11 for remedy. notwithstandin!:' the fact th~tt the time for payment 11f 1a,l''> has not yet C\.pircd.
Discontinuance <i/Scrviccs 67. If the Ines or anv part thereof remain unraid alh:r the thirty (30) day period provilkd by the Demand for Payment and Nl1tico: of 1:-:nfnrccmcnt served pursuanl to scctic•n 60 ur !he period specified hy Council pursuant to subsection 60.1 (I). Council m::ly au\hori/.C that any services prc)\·idcd hy the Ihnd or pursuant to an)
contr:ici with the !bnd, to the lax debtor nr to the inten:st in land asscsscLl pursu,mt Lo this bylaw be discontinued. A Notice of Discontinmmcc of Sen tees in the form of Schcdul e XIX shall be de Ii \ered to the tax dchtor and io the locall·c. where appropriate, thirty ('O l days pnor Lu such discontinuance, and sh al I mclud(_·
lhe date. time and place \\·ithin that thirty (30) days when the ta:,; dcbtur ur the llKatcc may appear bcfrH"l' Cuuncil w show cause as to why the sl'rviccs sh<.1uld nnt he di sconti nucd and C11t111c i 1 sh:i I\ dL'IL:rmi ne whether or not i I \\ i II di scon ti ntlL' such services.
PART XVII SEH.VICE A~I) LOCAL IMPROVEJ\IENT CHA RC ES 68. ( 1) Council 111:1\ hy bylaw impose service and local i111prn\'c1nc11t charges applicable to a part 11f the rcsc1Yl' (hereinafter in this part cilkd the ··,m:a") to raise money for the fol lowing purposes:
(a) the rnnstruction or installation of a highway, !ane, sidewalk, houkvard. sanilary or storm sewer, irrigation work. street lights, \Vater suprly sy:-;t-:m. parking facility. gas surply system. drain. or other works that hcnd1t property in the area;
(b) the mainten;rncc. opcr.:it i 11n, rl.'p:ti r llr l'onstruction of \Vorks: (C) the cutting of grass or weeds nr the trimming of trees or shrubbery on any highway, lane or other puhlic pbce:
(d) the suppression of dust on any highway, lane, or other public place: (e) the collection and disposal of garbage: (!) the c01!cction and disposal of night soil or the contents ur sewage holding tunb: and
(g) notwithstanJing suhscctions l(a) to (f) inclusi\c, .;,uch other projects l'nr the 111;11nlemnce, improvement or repair of prnpc11ies within the me;\ :is Council may determine to be necessary or benefici~1I.
(2) In this Part. ··L'harge'' means a local improvement charge and a service ch,i!!_!~-. (3) A charge shall be based on the actual or estimated annual cost of the loc,d
,., 2 _l irnpr(1\·cment or savicl' and shall be levied at (a) a uniform rntc, M (b) rates for c~1ch class u r property based on: ( i) the number of lineal red along the fr()nting or abut! ing lands: (ii) the area ddermincd by tlie lronting: ur abutting lands; (iii) the number of d\vcl Ii ng-un its ()f l'dlll 111crci al or industrial occupancies on the lands s.:rveJ: ur (iv) the estimated or actual use or cnn.'-.nmplil)ll of the service by occupants of the \anus served. ( ➔) The costs levied shall include engineering and advertising expenses, interest .111Li ctrrying costs, sinking-fund or amorliLation costs, banking and legal t".:..::s, administration costs and any other t.":Xpcnses incidental to initiating and c.inyin:,.: nut ,h(: 1.vork.
69. ( I ) Before imposing a charge, C\Juncil shal ! give at least fifteen ( 15) days notice hy _ (a) publishing th(; nntic(' prior to the meeting referred to in seet1on 70 in ,1 newsp;1per of general circulation on the reserve, if any;
(b) po stint'. 1h e notice in the hand administration oiliees and in pro mi ncnt locations (m the resen·c: and
(c) sendinb the nnticc hy registered maiL in the form st"! out in Scheduk XX. to affi..,cted holders or occupiers who arc not rcsidcm on the reserve .ind providing the locatee with a copy of the notice.
(2) 1t shall be sufficient notice under paragr~lph ( I )(cl i l the address in the current i.\ssessrnent roll is used.
( 3 J The notice shall slate: (aJ till: intention of Council to have the \\nrk pcrli_mrn:d :md \(l k1 \· till charge;
1h ) the ar(:a in respect or \vhich the charge is lo be levied; ( c J the rate at which the charge 1.vi 11 he levied; and ( J J that Counci I sha 11 hold a puhl ic meeting to consider 1.vri tten and ora 1 represen I a ti on s.
70. ( l) On the date and at the ti me, ,md place set t iut in the notice refcrrt.":d to in sec! inn (/J. Council shall sit and reecin.' and hear representations.
(2) Council shall not proceed with the ch::ngc until after it holds public meetings to consider representations.
(3) \\/here Council impost.":s :1 charge, it need nut give nuli(e m each sucCCl'ding year_ unless it proposes to amend th(: bylaw that imposes 1he chargc. ( 4) A uniform increase, not exceeding ten per cent O0 °·~). m the ute tlf a charge because of a11 i ncre:t,e in actual or estimated cost sh.i 11 he Jccm1.·J nul to be an amendment to the bylaw that imposes the charge.
71. ( 1 ) The ta;,; administrator shall keer separate accounts for mo1H~Y raised hy each charge under this [\m.
(2) Counci I sha 11 ex pend the money raised under this Part, and any i nleresl that h:is
.'-,'Jnwlhi.y Villa:,;e l'ro{lerty As.1essmcnl and T,n,uw1l lJy-!wl'
24 accrued on that money, rc,r \he rurpose and within the area stated m the implclllcnting byL.1w.
72. (I) Charges under this Part shull be administered and enkm:ed under this bylaw in the same manner as taxes.
CJ For greater cc-rtainty charges are a special lien under Purl XVI. (3) The roll for a charge may be part of or a supplement to 1he assessment roll.
PART XVIII GENERAL AND l\HSCELLANEOUS 73. ( 1 ) N nthi ng under this bylaw shall be rendered \"\ 1 id or i nval icL nor shal I the l 1a h1 I1 L \ of any pers0n to pay tax or any other amount under this bylmv be aifrctcd by
(a) an ~rror or omission in a \·aluatt,)n or a valuation bascJ solely un inf,..1rmation in the hands of an assessor 1)r the tax administratoc
(h) ~m error or omission in an .1.ssessmcnt roll, tax nuticc, or any notice hereunder: or
(c) a failure of the taxation authority to do something \\ithin the required time.
74. i\ finding by a court thc1t a prnnsion of this by!aw is nlid nr invalid sh;.ill nul affect the validity or inv;_ilidity of the rest of the by!aw.
75. \\·'here a provision in this bylmv is expres:-:e<l in the present tense, the pn1v1sit)ll applies to the circumstances as they arise.
76. No action l1r pt°I.KCC'ding for the return of money paid to the lhnd. whether under protest ,1r othcrwi~c, on account of a denwnd. ,vhcther val id nr invulid, made lur tax or any amount unJcr this bylav, shall be commenced alkr the expir;ition of six (6) months from the ma\.;ing of the payment but the payment slwll be deemed tu have been voluntarily made.
77. Chid and Council may. by band cnun..:i! resolution. extend for a ma>.imum i.'! thirty (JO) days the time in which ;rnythin~, is required to he done under this hyhi\\ and any1hing done vvithin this period of time is as \·alid as if it had hcen done within the time otherwise provided for by this bylaw.
78. \\.'here pcrst111al service is not required, any notice tk-!ivcrcd by the tnx administrator or pcr~l1tl acting under his direction tu a post ortice or a ruson authorized by the C:mazb Post Corporation tu receive mai I is dcc1 ncd Io hcivc been delivered to tho: ,tddressee.
79. This bybw shall be construed as being remedial and shall be given ~uL"h r:111 ],it\\l' and liberal construction and interpre!a!i,H1 as best ensures the atlamnient ol its ubjed:-.
Shxwfni )' / 'dluKe Property A.<.1c.,smcnr wicl f;nalion By-law
25 80. I leadings form no part of the enactment, but shall be construed as being inserted for convenience of reference only.
81. This bylaw shall come into force and effect on approval by the Minister. This bylaw is hereby enacted by Council at a duly convened meeting hdd on the .J:..~---· day of June, 2004. __.::_~ ~ L L) -·') ~Chief 2~ Councillor -~Jp(2 ---Councillor~ (,J,~ f!"-~r Councillor Councillor
Shxwha:y Village Property Assessment and Tuxatirm By-law
26 SCHEULLEI (s(:ctiou I])
REQt1EST FOR INFORMATIOr\' TO: ADDRESS: RE:
Pursuant to section 13 of the Shxwhn.y Vilbge Property Assessment and Taxation I3y\av,,, and pursuant lo the authori1y vested in me hy h::ind enu1Ktl resolution made the ___d ay pf ___ , 20 _, 1 hereby request th;it you furnish to me, in writing, information cPnu:rning the fol lnwing m::i.ttcrs:
1. 2 . .., -1.
Ple:1se be advised that if you do not provide me \Vith accurate information as requested. 11 will he necessary for me to carry out my assessment on the basis of v,rhatevcr mlin 111,,1i. ,1, I may have in my possession.
·Yours truly,
Assessor
S"hxwhiry I i/1,1_-.:_c l'rop('r/v 1b.11.'.1,1mcnl w1d 711xa/i(}rt !/_1 -/ai.
27 SCHEDULE II (section 17)
CLASSES OF PROPERTY Class I - Residential I. Class l prorcny shall include lrnly: (a) land or imprnvem<.:nts, or hoth, used for residential purrPscs. induding single famil\ rcsidc-nces, duplexes. multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and season.ii dwellings, hunkhouses. cookhou:c.cs :..iml .mcil!ary impr0vcinents compatible with and used in conjunction with any of the above, but not including.
(i) hotels or motels other than the portion of the hotel l1r motel building occupied by the ov.nt'r or manager as his nr her rcsidi.:11<:e: and
(ii) land nr improvements or hnth that are own..:d hy the Crmvn in righ1 of Canada or the Province. or by an agent l1f either, and are used lcH· the purposes of:
(a) a renitentiary or correctionJ.l centre; ( b) ,L rro vincial mental health fa.:i Ii ty; (c) ~1 lwspitJI for the care of tlh.' m'-·ntally or physically h;ind 1capped;
( b) farm residem:cs: (c) land k1ving no present use and which is neither specifically zuned nor held for business, conuncrciaL forestry or tndustriul purroscs.
Class 2 - Utilitit!, 2. Class 2 property shall include only land or improvements, or hoth, usc-J or held frir the purposes of. or for purposes ancilbry to, the business of:
(a) transpPrl:ition hy railway; ( h) transpL1r! at iun, transmission or distribution hy pipeline: (CJ communication by telegraph or telephone. including transmission lil" messages by means 1i\ ekl"lric currents or signab t~lr compensation; (d) g:.:ncration, transmission and distribution of clcctricily: or _ ( c) rccci ving. transmission and distri hution of closed circuit tc le vision: but docs not include that p;1rt of land or 1rnprnvcments or both: (n included in Cla.ss..:s I, 4 or 8; S"hndui y ) 'il/,ige Propcrn A.1·.1·,•1_1mcnt und TatoliNi l!y-!aw
28 (g) used as an oft ice, retail sales outlet administration building nr purpnsl' ancillary there lo; or (h) used for a purpose other than a purpose defined in paragraphs (a) l\l l l' 1 nf this class.
Class J - Vnmanagedforest ltwd .\. Ct.1ss 3 property ::;hall indudc only land meeting the definition of forest land which is 1wt classified as managed forest land.
Clu.n· 4 - ilfojor imlw;try 4. Cla::;s 4 properly shall include only: {a) land used in conjunction with tht: opt:ration of industrial imp rm emenls: and ( b) industrial improvements. Clas.,;; 5 - Light industry 5. Class 5 property shall include only land or improwmcnt:--. Pr hmh, used nr hc!Li fo1 the purpose of extracting, processing, manufacturing_ 1..1r lr;mspmting nf products. and for the storage of these products as an ancillary If) 11r in conjund ion wi Lh such extraction, processing, manufacture or transportation. but docs nnt include those lands or improvements, or hath:
(a) included in class 2 or 4: ( h) used principally as an outlet for the sak of a finished product to a purchaser for purposes of his own consumption or use and not for resale in either the fi.xm in which it wa:-; purchased or any other form; and
( c) used for processing, man u factunng or sturage of food or non-alcohnl ic hcvcragcs.
Class 6 - Business aud other 6. Class 6 property sha! I incl udc all l uml :md i rnpnivenk·nts not inc I uded in Classc-s 1 to 5 and 7 to 9.
Clan 7- Managed forest Jami 7. Class 7 property shall me Jude only land meeting 1he definition of forest lanJ winch is c lassi ficd as managed fnn:sl bnd.
C/m,'!i 8 -Reat•ational proper(vlnon-pro.fit orgaui:arion 8.(1) Class 8 prnpeny shall include on!y: (a) land, and improvements on that bnd, used solely as an outdoor recreational facility for the k11lowing activities or uses. (i) gl)l !'; (ii) skiing: (iii) tennis: (iv) ball games of ,tny kind; (v) lawn bowling: (vi) public swimming; (vii) rnolorcar racing; ( vi i i) trnp shoo ting: (ix) archery; (x) · i..:e skating; {xi) water slides: I Xll) museums; (xiii) amusement pmks; (xiv) horse racing: (xv) rifle slWl)\i11g; (xvi) pistol shooting: (xvii) horseback riding; (xviii) roller skating: (xix) mannas: (xx) parks and gardens open to the public: (xxi) cump1ng: (b) that p;ir! ol' any land and improvements U'3l'd or set a::;ide for use as a place i)f puhl i c \\ ors hip or as a meeting hall for a non-pro tit fraternal organ iz at i 011 l1 f persons of either or both sexes. together ,vith the facili ti<:s neccssa ri 1y incidental to that U'.>e. for at least one hundred ~md fifty ( \ .:'i <n Jays in the year ending on J unc 30th, or the calendar year prcredi ng the calendar year for \Vbich the assessment roll is being prepared. ,wt cou1u1n~ any day in ,vhich the land and imprnvements so used or set aside arc als1) used for:
(i) any purpose by an nrganizat1t1n that is neither a religious organintion nm a non-profit fratcnrnl organi·1.atinn; \ii) entertai nml·nt where there is an admission charge; or (iii) the sale or c.::msumption, or hoth, of alcoholic beverages. Class 9 -Agricultural1Far111 9. Class 9 property shall incluJe land or improvements to land, or both, used h1r agricultural or farm purpnses. or both. but not including farm residences.
Sfn11h,1 1· Vdlu-,.:c· l'r,,pcrty 4.1.1·es.1111ent and Tux,l//,m !Ji-Im,
SCIIEDlJLEIII (section 24, Part IX)
NOTICE OF ASSESSMENT TO: ADDRESS: RE: (description of interest in Lind) TAKE NOTICE that the assessment roll has been adopted by b,md council resolution dated the __ <la); of ____. 20 __ and that in respect of the ~lbove-noted interest in land the following person(s) is/are lidble to pay any taxt:s levieLi pursuant ln thL' Shx\vh{1:y Village Property Assessment :ind Taxation Bylaw:
Name(s): Address( cs):
The assessed value ofth.:: _____ --------- land: {classification)
The assessed value of the ---- _______ impron:im:nts: (classification)
ThL' :Jssessed value of exempt land: The assessed value of exempt improvements:
'l{HAL ASSESSED VAi.UL: TOTAL NET TAXABLE VALllE: AND TAKE NOTICE you may. \Vithin thirty (30) days of the <late of mailing or this assessment notice, appeal to the Assessment Revie\v Committee in respect of liability lo asses:::.menl, assessed value, assessment cbssification or an alleged entir or omission. The notice of appeal must be in writmg and signed hy the appclbnl or his or her agent. and mus! set 1lllt a mailing address hl which all notices to the appellant may be sent. The notice of appeal may be mailed to !he Assessment Revic\v Committee at ______
DATED AT ________ this ,20 rax Administrator ,\'ht11h11. J' Village l'ropeny 41s1.'s.1mcnr ,!lld 11Ltarion !3y-low
Jl SCIIEDllLEIV ( S('Cfion :U J
APPEAL TO ASSESSMENT REVIE\V ( 'O,\lMITTEE PURSUANT to the rru\ isi,lns of the Shxwh(t:y Vil bbl' Prop,:rt y Assessm'-·nt and Taxation Hyla,v, I hereby appe:d the :1ssessment of the folkrn ing inrc-re~I 111 land:
(description of thl' husiness w1,l locafio11) on the follov,,ing grounds: 1. 2.
DAT[D AT -------------- this day of ______ 20 Printed name of ;1rpdla11t Address to \vhich all notices to appt:llant me w he sent To: Assessment Review Cununillee c/o --------------------------(office of the assessor) ,\'hxwhu. J' Vi/luge Pruperty .-1.iscssmcnr a//J ·r;nalion B_1·-faw
32 SCHEDl.lLE V (subsection 38(3))
NOTICE OF HEARl'.'JC TO: ADDRESS: RE: ---- --- ---·---- -- ,- -(description of interest in land) TAKE NOTICE that the Assessment Review Committee \\ill hear ,m appeal from assessment requested in Schedule IV dated the __ day of ____, 20 __ relating Ill 1he above-noted interest in land at __ (a.m./p.m.) on the __ day of ______, 10
AND TAKE NOTICE that you should bring to the hearing all relevant document-; pet1aining to such appeal.
DATED AT ---------- Chairperson, Assessment Review Committee
Shxwha.y J'i!!age Properly Assessment and Taxation B_l'-/mv
this day of ,20
11 SCHEDULE VI (section 39)
REQUEST F'OR ATTENDANCE TO: AODRr:ss: RE: \V 11 ER EAS an arrcal lw.s hccn ti led with rcsrcct to the :1sscs<;111cnt or ____________________________( description of mkrest m land). and you nrny han: 111lurmation to assist the Assessment Review l \1111mittcc.
THIS IS TO REQUEST your altend:Hh:e befure the Asscs::;ment Review Committee a1 ______( ]Pcation) un the __ ,by of _______, :20 at (a.m ip.m.) llll 1he ____ day ul' _______ to give evidence concerning the said .i.sscssmcnt, bringing \V1th you any docunicnts 111 yl1ur possession that may relate to the said assessment.
DATED AT C lu irperson. A.sscs.smcnt Rcvil'w Commillee
,\'lix1Nha.-y Village Property Assessmcnl and Taxation By-law
rl11s day or
14 SCIIEHULE VII (section 42)
TAX NOTICE TO: ADDRESS: RE:
( description of interest in land) PURSUANT to the provisions of the Shxwh{1:y Village Property Assessment and Taxation Byhl\v, taxes in the amount of_ _______ are hereby levied with respect to the above-noted interest in land, and take notice that said taxes arc due and payable forthwith, hy cheque payable tn Shxwha:y Village.
The mme(s) und addres~(cs) of thc pcrson(s) liablc to pa;,,.- thc taxcs i".>(arc) a.':> follows.
------·-----------------------------Asscsscd value $ Taxes ( current :year) $ Arrears $ Interest $ Total Payable $ DATED AT _____ this ___ day of ____ ,,20 -----Tax Administrator
5,'hxwfl{i.y Vi/luxe f'ror1crty AssC,\',\'lnc'nl and Taxu/10/1 /J_\·-ioll'
.15 SCHEIHJLE VIII (section 57)
c:osTS PA\'ABLE BY A TAXPAYER ARISING FROM ENFORCEl\.lENT PROCEEDIN( ;s
1. J ·c,r prcparatiun u r und serving any and a!! notices reg ui red by I' art XV! 1111 tlk' 'fox payer, L.1x Dchhir llr ::my other person, newspaper or on an~· proper! y, etc.: $3.5.00 pLT notice ' For altending, investigating. taking inventory, cataloguing. or seiLing property, and pr.::paring and conducting a Sale by Distress, for each person involved: $40.00 per hour 3. r or dralting, filing and executing a !ic11 or cncu111hrancc: $150.00 4. For sale of improvements or disposition of intCTL'Sts in reserve land, including attending, investigating. taking inn·n111ry. rataluguing, preparing and executing a Sak ot' Im provcmcnts and Disposition llf Inll'rest pn RL·scrn:-, for each person involved: $40.00 per hour 5. For issuing and registering ;my and a 11 ccrti ticates required by Part XV I: $10. 00 per certificate 6. For disbursements, incluJin!,' \\ithoul limiting phu1ornpying ($.30 per page). advertising, storage fees, etc. as and when arising
Sh'(wh,i _)' I ii/,1,1',c' / 'ror,·r/1 ls.H'.1.1111c11/ und Tcn:u/1m1 By-lull'
SCIIElllJLE IX ( subsection 58(2))
CERTIFICATIO~ OF DEBT O\VIN(; BY TIIE TAXPAYER PU RS lJ A\l ·1 · to the Sh:,;: wh~t: y Village Pn1 p..:rty Assc<.srn..:nt and l axatiL1n !3 y l a,\. I __ ----~------ _ ·1·ax Administrator p\Sh.-.:,\h:1:y Village_ certify lh,11 $ ____ is the amount l•f thl' l1 ublan<ling taxes ,vh i ch is due ~rnd O\\ ing by ____ ·- ______ _ ______( 1",1xpaycr) \Vith respect to ______ ____ (ckscript10n nl' interest in landl.
Attached hereto is a copy of 1hal part of the assessment roll Llf Shxwh,1:y Village that rl'li:rs to the propert;:1 taxes which arc due and payable by ___________ __ __ ___ (Taxpayer) with resp.::ct to '-------------------------------- ( description of interest in la11J I.
DATED AT _____ this day (lf
Slu:1,hi.y r·;tfoyc Property -l\w1·11no11 c1mi Tw:mion lfr-imr
----. 20 1·ax Administrator
17 SCHF:DllLE X {section (,II)
DEMAND FOR PAYMENT AND NOTICE OF Er\FOR('F.MEl\"T PROCEEDII\C;s
T(} ADDRFSS: RE: ·- --·--·······----------(description of interest in land)
The payment date of Junl? 30. 20 __ , prescribed by the Notice of Taxes served on you with respect to the above-noted properly has now expired. The Shx\vha:y Village Council (Taxation Authority) HEREBY DEMANDS 11\li'vlEDIATE PA Y!'v1[NT IN FULL of the following debt wbich is dut: and owing:
Taxes: $ Interest: $ Other costs: $ Tota! outstanding tax debt: $ TAKE t\'OTICE THAT the failure to pay in full in the above-mentioned tax debt \vithin thirty (30) days from the date of this fkmand may resu!t in pn11.:edun:s being taken hy Lh<: Taxation Authmity ror the enforcement and collection of ~uch \kbl /\dditiun,d cp,:I>' may accrue to thls debl.
The Sh., \vh{t:y Vil lag.: Property Assessment and Taxation Bylaw Cl1ntams detailed pn_)cedures allowing for the enforcement and collection of a tax debt \Yhich is due ,md O\Vlll~. These enfon.:cment and collection procedures may aftcct y0ur property, mduding per::;onal property locttcd on this property and may affect the on-gl1ing scn1ecs bl·ing provided to your property. The remedies and procedures which may be used by the T ..JX Administrator 3rc set nut in the Shxwha:y Village Property Assessment and 'Jaxatit,n Byla\v, a copy of which is available from the Tax Administrator upon n:quest.
DATED AT ------·---~---·-··--- this day of ____ . 20 ·1 ·~1, Administrator
Shxwh,i.·.1· I 'il/agc f-'rupcrty .·lsses.1111,-11/ and Ta.xalion By-law
18 SCIIEfH.11,E XI (sections 61 and 62)
NOTICr: OF OISTRESS TO: A.DlJRcSS: --------···-· -----. -RE: (description uf ink rcs\ in land J TAKE NOTICE Tl IAT fr1ilure to p:iy the outsrnnding t.:ix Jehl Juc anJ owing of$ ___ ___w ith respect h1 tlK abon>notL'd property on or hcfore the expiration of SC\·en (7) days after the date of this notice v-i!l result in the lax Administrntor, pursuant to subsection 61 (3) of the Sit\ wha:y Village Property Assessment and Taxation Byla\v, seizing by distress the: property described as follows:
(a general description of the property H'hich has hee11 u.\'S('Ssed) A I\[) I· UR ·1 ·1 !E R · l'AK F I\ () r ICE Tl !AT failure to pay the outstanding tax debt upl111 1l 1L' ex pi ration of' the seven ( 7) days set out above, will result in a copy· of th is notice being posted at the locations on reserve where the property is located and will result in !ht· scizurc of such property, which will be held in the possession of the Tax Administrall1J", at yuur cu:,:t, such cost being: added to the amount or the taxes outstanding, until the t;1:-; Jcht is paid.
AND r:URTJ-IER TAKE NOTICF TIIAT pursu:1nt to section Ci2(l) of the Shxwh,i:y Village Property Assessment and Tuxation By·law, you must commence legal prucee,lings in a court of competent jurisdiction lo challenge such seizure within (10 (sixty) J:;1ys from the date of such seizure, or you \.Vill be estopped from denying the v~t! idiry of hoth the sei7llre and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of60 (sixty) days aflcr the property has been seized and the failure to pay the outstanding tax debt or to cornml'lh'.C court rroceedings as set out above, you will he deemed to have abandoned the pn1perty seiLed and the Tax Administrator may authorize that the property will be sold b) public auction. A mp y of the Notice of Sale of Cioods Seized by I )istress wi 11 be posted on your property located on reserve, and will be published fur at least seven (7) days in the newspaper, ( one or more newspapers or general local circu\atinn) bel"nrc the date uf sale. DATFD AT __________ 20
I <-1x Ad In i 11 i,;tult"ir
39 SCHEDULE XII (section 62)
NOTICE OF SALE OF GOODS SEIZFD BY DISTRESS T A((E NOTICE Tl !AT a sale by public auction for outstandinb taxes nwcd to the ___ _____________ (Tax .i\uthority) will occur on__ _ ~O at o'clock at _____ (location) llll Lhe _______ Rc,L·n·e.
At the ahoYc-notcd sale_ the following goods, seized by di stress rrnrsuant to st·ct inns (1 I and 62 of the Shxv--foi:y Vil lag<: Property Assessment :md I .1xa.tion Bylaw, will hL· :,nlJ with the proceeds of-such sale being used to pay the nutst:rnding tax debt: (general description '!I tlie )!,Oods)
DATED AT ________ this __ clay of_ ______ 20
Shxwluioi- J'itlagc f'ropcrtr Assessment and f,nutu111 nr-/,111·
Tax Administrator
40 SCHEDULE XIII (subsections 63(1) and 6.,(4))
NOTICE. OF SALE OF IMPROVEMENTS AND DISPOSITION OF INTEREST IN LAND
10: ADl)Rl-'SS:
( J,:scription of improvements) ( Jescription of i ntercst in land) TA KE NOTICE lHA'I failure to pay all outstanding taxes with respect lo thl' ah"vl'-notcd rropcrty, being $ ____. 011 or hcfrirc the expiration to sixty l hll l J ..n " ,1 ! 1l '! lhl' date of this noti cc wi 11 result in the T,1.x Administrator for Shx wh,i: y \/ i l bb',t: hold i t1g a sale by pub] ic auction ( 11r tender) l) t" the improvements located o 11 the abm e-noted property and a disp11:sitinn by public auction l or tender) of the ~then..:-noted interest on the Reserve. !he S..ile of Improvements and Dispositiun of lntcn:s1 on any of the Shxvvh,i: y Villa!:'.c Reserve # S shn\ ! be published in the local Chi 11 iwnc k ncwspnpcr for seven (7) days prior to such sale and disrnsitin11. and shall be posted on the above-noted prnrl'rly located on the Reserve.
AND TAKE NO l IC I: Tl IAT on or before the expiration of six ( 6) months after the ahove-noted sale ;mJ disp,isition, you may redeem your nnpro\'ements and interest m land by payini; to the Ta:,.; Administrator the full amount of all taxes for \vhich the improvements were sold and the interest disposed, together with all taxes which haw subsequently fallen due, including \vitbout restricting, the cost of the nbovl..'-nOli..'.<l s.ik and disposition. Ir upon the ex pi ration of those six ( 6) months any amount oft he taxes remain outstanding, the sale or the imprnvcmcnts and disposition of the intcn.'sl will be declared finaL and the purchuser slull obuin hoth your title in the imprlivements sold and your interest in Lrnd.
AND TAKF NOTICE THAT upon the sale and disposition being declared finaL you \.viii he required to immediately vacate the property, and any rights ur interests \vhich you held in thL' imrni\·l'menh and to the Reserve land will he tra11stc1Tcd in full to the rurchascr_ DA J'J:::D AT --··-····----------- this .. Jay ul' ______ 20 Tax Administrator
41 SCIIEDllLE XIV (section 63)
CERTIFICATION OF SALE AND DISPOSITION OF INTEREST ON RESERVE RE: ------·-( description of in!ere~! in Ltnd)
( description of improvements) L ____________, ·1·ax Administr;:1tor orShxwha:y Village, herehy ccrtif) that resulting from the failure of ____________~ to pay the outstanding tax debt on thl' above-noted interest on Reserve, that interest has been disposed of b) public auction (l1r lender) and the above-noted improvements have been ~t\ld by public auction (or tender) pursuant to section 6.1 of the Shxwha:y Village Property :\:-scssmcnt and Taxation Ilylmv. The following person shall, pursuant to subsectilin b3( l 0) ,lf that Hylaw, he substituted for the T:n Debtor a::. the holder of the ahO\-e-notcd m\crest in lilnd:
(naml' und addrl!SS ofpwclwscr of sale:) DA !'ED AT ------------------------ this . 20
Ta.\. Administrator
.\.h\·1-1-fni.y Village Proper/_', A1·sessmcnl and T,L--u1/1m1 B_v-/mr
42 SCHEDllLF. XV (subsection 6-1{1))
NOTICE OF CANCELLATION OF INTEREST IN LAND
i\Dl)RESS: RE: ( dcscri ption of interest in l;imJ J
TAK[ NOTICE THAT failure to pay in full the l1utstanding tax debt of$ _____ with resrcct to the above-noted interest in land will rcsul r. upon the expiration nf si:x (6 ) mon!hs from the date of this notice, in the cam:dla1ion nf such interest in land un the Reserve. The failure to pay such taxes is a breJch of the______ (ka:,c_ license ur permit), which can result in the cancellation of such inkrest.
Upon the cancellation of such interest yl1u \viii be required to irn1rn:di:1tcly v:1c1k the interest in land on reserve, ;md any rights nr interests ·which )OU aClJllin:d ihniugh such _____ (kasc, lice1Kl~ l1r permit) will cease to exist.
DA TED AT ------~- ,. -----~------
.'i'ft\·11-h.1 _1· J-'il/,11.;c· I'r<lperty Asscssmcm and Tax,11io11 By-1,m·
dav of . ).() this ----h•-••---T<-1x Administrator
43 SCHEDllLE XVI (section 64)
CERTIFICATION OF CANCELLATION ()F INTEREST IN l,Al\D RE: (description of interest in land)
L ------~-- ___ -· __ , __, _,Tax Administrator for Shx\vha:y Village, hcrcb_\ certify that the above-mentioned interest in land on the ShnvhA:y Village Reserve #5. has been cancelled or- terminated pursuant to subsection 64(3) or the Shxwh{1:y Vi\Lig1..' Property Assessment and Taxation Byhnv as a result of the failure of _______ ______ to pay the outstanding tax debt.
DA TED AT ---------------
5,hxwhay Vitlaw' Property Assessment and T,Lrntion /Jy-lmr
this day of ______ . 20 ·1·ax Administrator
44 SCHEDULE .\VII (su bscction ('5( 2))
NOTICE OF FORFEITURE TO: ADDRESS: RE: ---------( d..-:sc ri ption of interest in land) TAKE NOTICE THAT taxes imposed by the Shxwfoi:y Vill..igc Property Assessment and Taxation 13ybw for the above-noted interest in the years _______ have been outstanding for rwn (2) yccirs and pursuant to section ______ , the abnve-noted intc:rc~t on the Reserve is now subject to forfeiture.
The am(lunt of all taxes which are due and payahk· to the date or this not in· is ;:is (ul 1(11\-.;: ~ikmized statement of all t;ixcs incluJing interest, penalties, costs, de.) AND FlJ RT! IER TAKE NOTICF Tl-IA T unless 1hc above-noted outstanding taxes arc paid in full un or before the fi)rticth d;:iy after the date of this notic..:, thL' interest vnt1 !H 1 ld in this property v.·il! be abs<ilutely and unconditionall\ klrleitcd to Shxwhi1:y \ ii id,c.L Upon such forfriture, your interest in land \Vil! vest in thl.' Lfand dear of all chaq. 'es except those rights ,if \\·ay_ casL·mcnts or other such third p;:irty 1llt(To.:Sts, \vhich attach to that Reserve land.
AND FURTHER TAKE NOTlt'f~ TIIAT where any taxes remain unpaid (111 Decemhn 1 of the second year after the calendar year in which they were imroscd, t!K p,lymt:nt or those taxes docs not prevent forfeiture unless the rayrncnt: (i) includes all taxes then due and payable; and (ii J is made before forfri ture. Oi\TED A I ________________ this ____ day of_ __ 20
Tax Administrator
SCIIEDt:LE XVIII (substction 65(7))
CERTIFICATION OF' FORFEITURE
RE: (c/('scri/Jtion of ;ntcrcst ;n land)
I, _________ . T:ix Administrator for Sh.\\\h;'i:y Village, hereby certify that resu!Linl,! from the failure lif _________ _ __ (Tax Debtor) t(l pay the liutstanJing tax debt owing on the above-mentioned interest in land 111 th<: Shxw!u\:y Vi llngc Reserve No. 5, such interest has hcrn kirkited to Shxwha: y V 11 bge pursuant lo sections ___ and ___ of the Shxwh,i:y Village Property Assessment and l'axation 13ylaw.
DATED AT ---------------- this day or Tax Administrator
.\lu:l!'h.i v Village Property 4.ucum,'nl mi<! Taxation Bv-lmi'
46 SCIIEDlJLR XIX (section ()7)
NOTICE OF DISCONTINlJANCR OF SERVU'ES TO: ADDRESS: RE: ------(description '!f i111acst in fond) TAKE NOTICE THAT the taxes for the ahovc-nol,:J interest have been due and outstanding for ___ months, and th;it unless rayment 111 full is received on or hefon_• thirty (JO) <lays after the date of this Nt11icc, nr ynu k1, c ,1ppeared before Council and shown cause as set out belmv, the llllluwing sen ices pro\·1dcd to this property \\ iii he disc on tin ue<l:
(list .services lo be disc(111tinue<l)
AND fURTIJFR T/\K[ NOTICE THAT you m;.iy attend a meeting l1f the [kmd Cnuncil scheduled for___ . 20 at ___ o'clock, (\vi thin the 30 days set nut .'lbr,•:•·) .1\ (place), ( wi !hi n the 3 U J,i) s set out above) and show cause .'ls to wh) I he sen ice:; •,h,: u Id not be dise(in1inueJ.
DATED AT ___________ d:1y of ______, 20 l'ax i\Jmmtslralor
,<;hr:whci:_v Vi!Lage f'r,JflCrty Assessment and Tena/ion Br-low
47 SCHEDULE XX {paragntph 69(1)(c))
:"llOTICE OF IIEARl!'ff; TO: ADDRESS: RE: (specif}' proposed .1LT1·in· or lucal im/Jrot'cment char;.?,e)
TAK I•; N CHI CE THAT Council shall hold a pub 1i c meeting at _____________ (location) on the __ duy of ____. 20 , at ______ u\:!ock. to consH. lcr representations from affected ratcr:i.yers with respect 111 the ahn\'1.:---notcd proposed service/local improvement d1<11ge
AND TAKE NOTICF 'JI IAT you m~1y also submit to Council any written sHhm1ssi,,11s which will be considered at the said meeting.
DATED AT ---------------- 20
Chief and Council
.\lv.·,..Jlii.y Village l'roperty 4.1·s,.'.1.,nwnl r111cl T,n,1/1m1 lJy-!aw
this day of ___ ... __