Contenu de la décision
CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copies of !he
Kwantlen First Nation Property Assessment and Taxation By-law dated July 26, 2004 are true copies of the said by-laws.
, I .. ,, ,!,.A- .,. -. . - - - ~ , j d m aHs o we /'-
' Director, Lands and Trust Services, a superintendent as def~nedin
Section 2(1) Indian Act RSC 1985
x i , ' 1: . , ,.': c; l ~ l ~ n i sd~crsc Affaires ~ r r d ~~sni t-:es l + , . - Evl ~nistero f Indian Aftairs ar\:l -,:, , \: :; r i l l Nrirll ~;;r~adiene t ~nt~rla,.:trlcufe: deral j 3+; ' N o.l!lcm Devzlol>m?~al!n d Fudcral 1:1~~ii l~; l l tOl ;l~l[)rCs( lt:s h,lfitls et des I r l t j~ r i r~nso n I n S c t ~ t ~ ..,6, , . ,-: f j i ( I?.j<,tal~n d N(~~~-SI;IL1U1S1 ~jlar1'; , -., '.;! I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Acf , the following by-law made by the Kwantlen First Nation, in the Province of British Columbia, at a meeting held on the 26th day of July 2004.
Kwantlen First Nation Property Assessmer-rt and Taxation By-law
Dated at Ottawa, Ontario this 9 day of f?!!i-:~~&~ 2004.
K \ ~ : i hI r .F.Y FIRST N.4'1'10N PItClt'ERTY ASSESSIC1 E Irr 1- A N D TAXATION RY-I.AW U Y - L A i V NO. 1
S h ( l r 1 I - i ~ l.u.. ........................................................................................................ 1'.117 I Intcrprc~li t inr.~.. ................................................................................ ............. 1'3rl I l Ad1r1i~listri3tio1..1. .......................... ... ..................................................................... Part I I I Application r l f 11' -Idu ...................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part I V I .i,lbll I!! tC) ' l ' i i ~ i l l i o n. ........................... ............................ ........................ Part V ., 1 C ' j Ot I ' i l ~... ................................................................................................................ , . 1'iiI-l V I I r ~ l i ~ r ~ r ~toart A~ so~r c~s \ r n ~ ~Rr~iJ~I. I. .............................................................................. I'arr L'I1 A>ccs\cJ Value ................................................................................................... Part V I l l Thl: As5cl;sment Koll .......................................................................................... Pan I X A r n c r ~ d ~ r ~ttor ~Atcjs cssnicnl Koll .................................................................................... 1'at-t M .41'p""s ................................................................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ii311 XI - 1 ; i N~ot ice ......................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iian XI1 L h e Diilc i i ~l r~~ kl r c \ l ........................... ..................................................... Part Xll l PzI'i13dic l ' i l ~ n l ~ : l l.<.. ............................................................................................... . - I'art XIV Kcccipl5 ar~dC 'ert~tlcalcs.. ........................................................................................ I'al-t X V / ? ~ ; \ : I C : I ~ ~ O I Ic lf' l ievcrlt~i's.. ........................................................................................ I'AT I 1 \ I Collc.ctinn a~ l rtl l ~~ fu~-ccrn.u. .n. l. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ['roof or' Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,.., .. Spc.ci:il 1,it.r) n:)ci Pr-iclr I[\, o f C'lair~). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I)rn~antl kl: Pay~r le l l3t r d Koricu of Etlf0rcer~c11P1ro ceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I S i i ~ r l ' t i . . ..................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . l ) i ? t r c . h s . Salt. of (;nod\ S c l ~ c dtiy L)islro';s ............................................................ Snlc of I~npr-ovcmcnlcsl r Proprict;iry Inicrust . . . . . . . . . . ..................... . . . . . . . . . . . . . . . . . . C~nnccllat i i~ntf~ I I I ! C I C ~ [i ll I.nnd I leld hy 'l aspaq~.~.r. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forteiturt o f I'rtlpcrt): ............................................................................................. . . ,lbsconding I aspa) er ................................................................................................ . . . I~iscontinuancco t SC~LIC.C. .'.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part X i ' l l 5c.f viuc and Local Irul>l.r~ vcr~iurUith nrgcs ...................................................... . .. I>,irI SVIIl Gencr,ll and M ~ . j u u . l ~ , l r i e t .~.u. .~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I Rec]~~c.;fto r In f r l r r~a t~ .u..r.~.. .................... . ..................................................... .................. 23 It Classc'\ ($1- I'IO~ICII~ ............. ....................................................................................... 2 '1 I l l . Notic-' t \ l '~~ls~cssm.t..n..t. ..................................................................... ............ 2 i I V . rlrllpeal to Assussti~cntK u l i z w cltlnltnittce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................... ? S V Not ice of Hcarins ........................................................................ .. .......................... 29 VI I I. Cr,,tb I';ly;~hle hq a 'fasp:ikc.r Ari~i11gf r o n ~E nt'orc'e~u'~I!'~r o~c td i r~g. .s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .: 2 I X. C:crliticnt ion of I)c111 O Hr rig br, the '1-akpaqcr.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Y 13c1nandf ur I';i>r~~rnatn d Noliut. r l f F~)fbrsclncnPt rocced~t~.g.s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 -1 XI. Noticc o f IJihtrcsl; ........................................................................................................... 3 5 XII . NUIILC or Sale o f ( iooc i~5 citc.d by [Iistrtss ......................................................................... 3 (i XIII. Nrlric'e c r f Salt. o f I~npro\c.r~leraltnsd U ispo~ i l~oilti) Intcrcst in Land ....................................... 37 X l V Certificalinn ~f Salc and U~spositicmu f Intcrcst 011R escrvc ................................................. 3 X X V Nolit't ~ f ' C ' ~ l l ~ ~ l l 3ot fi O Inlllc .rr<t in I. and ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ 3 9 XVI. C.'c~-tific;rr~oof ~(-~a nccllatiur~o t l u t r ~us 1 in Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 XVII. Nnt~cco f 1;urfcitur~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................... 4 1 L\'liLil<EASp urFualit l o t l ~ eI r z , l r , ~ , t ..iLmra, rid specificall> paragraph Hi(l)(a). I l~cr ouncil o f a tl,lnd ma! rr lnLi. il! - I;i\vh, Iirr t l ~ ep urpoac r,f ~. i \n l inrf~o l- local prjrl>owc oL' 1,trld. or i~ltcrustsi rl lard. i r ~ h rcc servc. ir>cludillg rights to nc:ulj>, ~lossussu r iljc Innd. ill the. rcstrvt.:
AN11 Wkt l i t <L A S tht' ~ 'o t~nuoitl the Kw;!n~lcn First Nlttior~t lccr~)<it to hc i r ~th e I,c<t intc'rests c l i t hc Bilrld to rt~okca by-1 . i~I nr such p~~rpclscs:
NOW 1 I I I ' K I, FORE t3 t, I I-K I . SOL,VI<I) thu Council nl' thc Kxvantlz~I~F ir~th ';ition ;it 3 r l l~ lyc onvcncd r i ~e r t i r~g . , cn,icl.; Ilzc follo\vi!ig by-lnrv. SHORT TI I' l .I,: 1 . T l l i j t3y-ILIi b r r l L ~ >b e c i ~ c di> st ilt l'ro/lct~ij. 4.5-s1~.75n1~u,/1tt~ ,!I c ~ r d t ~ Bo Jt ~. - /LI,I ~ PART ! INTI:K PK I,.1 ':lTlOK 2 . ( l ) 111 th is k 3 > - l ; i \ ~ "!\c.l" rncarjs t h v I t i d r , ; ~, I~C Y .f <.S.C:. 1985. c 1-3.
"i~r>tu;i~l , i l ~ r~l~cc"i l r~thse rnarkcl \;i luc o f thu i r~~ureisrlt I,tnd as if it icere Ilr-lii i t ) (el: xilnplu o1'~llicR csurvc. "ilssc\\c~l\ ,~ luc ' 'n iciirlh thc actu:jI vniuc n f interests in land a5 J c ~ c r r ~ ~ i nuendc r t h~sR y-larc: .. t , . lrsc>slllcrli roll" ~ i l c a l ~as l i s ~p r~hp~~rpclcirls unrlt to th is F1-b~an d il~cludcsa s ~ r p p l ~ ~ n ~ro~ll.* rs~et(tin~gr ~cw t i ~~ tc~ -uins lIsi ~nd\$ i l t ~ i r l h c 3.iszssrncnt a r m and tlluir ;issch>cd valucs l'or the‘ pLrrpnw.; of takation and irlc1udr.c i l l ly i l l tc~-atiolu~r\ ; i r l t l~ l i~)1r~11sl l1.eI'i~lT t I X o f thih Uy-I:it~.
"nswssnr" ruenr;-; ,I ~ ~ r s oorr ~pc, r sons appoirtr'd by Chief and (:ouncil for r l ~ cp urpuscs o f thl? R>- I a n iund ii111 I c l ;~ lc idlu tit.5 ;is rcquircrj by Chief artd Coulicil.
"C'hicf iind C'ouni.ilk o r "Couilcil" means the C'hivf and c'irunzil crf thc E;wantlzn First N,11ion (srlected accord~nglu t l ~ cc uslom ul-Ihc llarld or 1111ders ub.;cdit)n 21 I ) and sect~on7 4 of the Act): "holder" rneanh a Ijzr\on ill laivttll possessiorl nf an inlcrcst in Iar~di r ) lie f<cserve ur a pcrsun ~ l l o f.u r thc tirnc l,~.ing
( , i ) i~ cn~i t lud1 0 puswasion vt'the interest, (c) has arly right. Iillr, rst:Itc. or inloreht, or (d) i, h T I 11,lcc ol'1I11: irlterest: " i inpruvcmcnl" tlicans all adclitiot~t o land 01 nater over land and, ~r ithoul rcstrictirlg the gentxilit!, oi'the forcgk!ing. itic lui!<>
1 ) anytt~inge rc~,tc.do r placed in. upon ur urlder land, o r ;rtti\~.d1 0 larld, so that rt.11t1 01ll speci:il n i c l ~ t i r ~I r r ~ rruuld t~ tt.nt1sli.1-1-cdI> ! ;i ~rurlsfcnr f land.
(h) an!lhirjg e r r c ~ t ~kjr! pl,ived in or upon. o r a f f i l ud to arl iinpruvt.rncn~.> ,! Ih,:r ~ i t h o u st p cci;ll mrnticjn i t ivurll(l he In~nhkrrc itlr y :I ~r.;msfbro f land, (d j 3 nl,~nuf,cturcd Ilumc; . , i~~ iurcisr lt Inri(l" I~I'~IIS l a~ ldo r Iriipro\dtrwnis, or both, and. i+ithoul rcstrictit~gt hc grnvr;ti~tyo f thc Kurtgoiry, itlcludcs an! i n ~ c r c >11~1 I arlci or i rnprover~lrntt~h,e r iyhl to clccup!. p~sscsso r use land or ~n~provetl lcnitnc tllc Rcsrrvc:
' - lr>c;i l in~provemct~i ltl : ~ r y ~r"lle arls a chargc rn rcspect o f a local in lpr i lve~i i~nb!a scd on thc actu.11 or estimiitsd c,ipiI.~lc nctk and i n ~ c r c s,1~ru crt.ti7ud ovcr !ivecl pc.r~cldc ~yf c ars: "locatcc" rncarl5 arl 11idian w h o is in I;~i\fulp ossession of land irl the Rrsrrir. purlu'int to subscctic~ns2 0( I J and ( 2 ) I >~ ' I ~ IL *: \ct nr~d(o r wliosc hcncf i~t!l c blinistcr has lensed thr IdnJ pursuant to subscciic~nS S ( 3 ) a f the : k t ;
"~r:anuf';lclurcc~dh urtlt." Incans an) htrr~ctult.i chuthcr cquipptd uilh i thetls or riot and i r twll lcr self-proptlled or nt!t. that
(a) i s u\eJ r~rt.f cri:,l~cd f r~ r~ 1st: as ;i r l ~ i r l l i r ~org s ivtlping placr..
( h ) I \ cvnstructerl or ITI~ITILI~IL l ~ ~ r1r0 dh c I ~ I ~ > \ C C If ionl ont point to ar1ot1ic.r b) heing towed or r:\rr~cdi ~r~lcss I IL.CII~oCr~ a t)lr: to bc licetisctl nncl cy1~113l'ctoti travel (In a public I~ighway,
( d j is ncco~nrnndatiol~ibi [-a n! ot11cr pi1q10.1~; "occupier" 1nr:ln.; a I>ur>olIw l~o ,fo r 111t tirile buiny. IS in actual occupari:~rlO ~ L I T ~il ltcrcs[ i n lalld: "purson". i r l : i ~ l ~ l l ~ ~toc j rit~s o rc i in~ i rm~ canir~g, ~ n ~ l u J u;Is p ,~r(r~crst~ajpsc. ociatlmri, con1p;iny. w c i t t ? or ll+>rl:. c o s ~ > ~ ~ l ' ~ I t ~ ' >
"rcglsttrh" means the SutrcnJcr~.da nd i>csigl~:~~cL.;cI I Il~ S Kc~15t t ' rL cpI pursilnnt to s c ~ i i t l n5 5 ct' rile ,Act a r~dth c Resctvt I ,n11d Kcgislcr kcpl pllr>rlitllt 111s cctiorl 2 I ot ttw ~ \ c t ;
"Rc.cistrar" muan5 thc [.and\ Acln~inihlriitorL OI- t l ~ Kt warltlen First Nation as appointtd hq C h l t i ~ r l d('c runcil; "l{c.ccrvc" mcans Kbvarltlv~I~r ~ ~ l i ~Ri cr sl crve(s), number(s) 1,2,3,4,5.h 4 s defined 111 subsection 2(1 j c j f ttlr A c t anA an!. land held as a spcc.i:iI Ilc.>er\c tor the use and benefit of 111r K\r,iritlcn First Nation piirhuunl to hccticrt~3 6 of t l w l l~.l:
"scrvict. c l ia r~u"n lcrlrlh a charge in rcsprcl of a servicu hasud on the. c . > ~ i n ~ ~otrc adc tual annual cost ot'tllt <LILICC. ''tax" or ' - f : t \cb ' Incans a luvy irnpuhcd b> SCC' I~PI~I I o f [ h i s 13j-I3\v3i l r ~ C l~ ncludrsa l l intcrcst. pt1i;111I? <.c [)\I'I (rr other. cl~argc\im posed and p;~)nblcIl llt'FU3111 to his I3)-liiw;
"'1-;1\ A d r ~ i ~ r ~ ~ j t r r~rllctininrs" t lic pcrson ;ippuInlc.cl h ;: ('our~cilp ursuant to stctior~.; 113 nJltii17istcr this R j - I . I { ~ "tax debtor-" mcanl; J pcrsorl nit11 orttsta~!(litlg~ l t ~ l ~ g ~ l~oi ptarl;n tsax es imposed b> ~ h ~Rr!,-l ali nCrur thc. cxi)ir.l~tiofo~f tirill: ptmvicicd f o r i n t ; ;c l i~*~lrX~,t cth c Dc.r~lat~;fl i ~ r1 'a)nient and Notice o f I.nforuc.n~t.t~l'tt. occcdir-1gs, 5t.rvt.d pursuntil to scctiui~(i t).
"Ii txntior\ Authorit>," mc;!rl:, i t ~ cC t~icf'arldC ouncil of thc ! iw , jn t l c . r \ F ~ r sNt atit?rj. "trustcu" Irlcalls ; in r'sciutc>r.. a,.lrl~inislrator.g uardian, c o n ~ ~ i l i ~ rrr~c.c, ci\-vor r nrly person I ~ a v l r ~ntg. t akins upor\ h i n ~ or- hursclt-:lit la~f11p1~ j h h C * . \ l o nn~d r r i i~ i i~ tmt inrt ~c ontrol ufprr~pcrtya ffected by an c x p r f i ~Ir rlsl, nr having I,IU 1-11! possession. n>an;iyclllcnt and c u ~ ~ t roufl t hc pvopc-n\ 01 a pcrsorl 1111duar ny lcgal d is i i l \ i I~~. !
2 ) -I'111: pruarublc ITIF IF pdrI ot'tllis Us-lilw. I'A K'I' II ADMIN!SI'KA1'ION 3.{ 1) I'orrncit r ~ l ~ail>j l N>I'?3i I'<lu. Adti~ir~i\tratfoorr a spec i f i r i l or i l ldc i i i i i~rt~ ~r-III l o adtriiniitcr Ihih U!i-l;l\v ( 7 ) 'I IILI I r i x : I J r~ \ l t~ i~ t r r i itso rr capollsi hle fbr collection of taxes and u ~ ~ r ( l r ~ u ~onte' pnaty rncnt undcr Ihl> t<y-Iai\
PAR-1- I I I Af'I'l.l~:'I\TlC~N (11 HY-1.A W 4. 'l'his i'l)-[;l!c appliua lo all rntcrests in land r t i th~rtlt l t Reserve
F'iIRT I V ILIA11ILI 1'Y TO T A S A I'I(.)N 5 . 1 I Subject to .iccliorl h , all i i ~ ~ r ~ cin\ t lasr id incltidir~g,i lly right lo o ~ ~ u l rIq>r~>s.s c\<,, o r use I;iilcl. i s cr~lljt'zti ~ ) tn\,i!ion under ttlih R j -I.~rr.
(2 ) Wi t l i r r~dl~e rogatir\g frrlri) Corlr~cil 'st axing ai~thorit! or jlrr~sdiction.( '~LIIICII truy acucpl VnxtncIlt <I/' tnxe5 in thc form oI'gr.lr~ts-in-licu ~ l Itilh L'S or Inav c~lherwisca cl,l.pl hett\etilcnl of a ~:tznriun issuc wllcrc it is in thi- hc,.{
intcrc\r> o f Ihu Hand
( a ) ;11\y 1111crcsi(n 1;111do f ~ h cBa rtd o r o T i 1 nlcrriber o f thu Ilsrld: (h) atiy intcrcs~i r l 13r1il of ii Corpol:rtlr~il. all the ~l~nreholdcrosf- which arc i~lcrnber-s18 1' C'uuticil. and i r 111rh irlkrcst ill lanil i s I~u ldfo r thc l ~ c ~ ~oafl ai tl l the nlernhrrs o f the Band:
(c) ;I huilrllrlg u.;cd cxciusri el, Tor school pcrposcs and lhc l a i~dn ecessap as the b ~ t efo r t l ~ ch u~ ld i r~g: (d) ;! t~u~ lc l inogcc uptcd by a r u l ~ ~ i r ubo~dsy and used chi?fly for divine scrvico. public. ~rorsh ipo r rc l~g i l~us cd~~caricjnar.l d thc laud Ilccessaq as tllc sire for the building; J a buildir!g. or ally ~HI - I thvrtol', u ~ c das a hosp~t;ll. other tlrn:~a PI-ivatc h o ~ p i ~ naln.d thr land ~tt.ccssa~a>s thc s i i c fol. L ~ L Lh i~ i id ing;
( 1 :r building. or ,Ir,y part tht.rcc>f:u sed a5 a t~niversil>l.c chnical ins t i~ l~ locr. public it>l!~gcI.i rlt operatrd ti)(. protit, anrl tile Im?n c.c.vssai-y as thcha i le for thc huildirig: (g) an in\~i l \~t lun;bi l~ ~ i l d icri~segtl c l l i t f l y for thC purpose of pru\i( l i l lg houhin~ra ccon~rl~od;~tiiT,orr~ i ll?c lderl j 01- I)CI-SOIIS hut l c r i t ~gfr om ptijsical 01-r\ \uiltnl tiisability, ilnt opvr;ittd for p ro l i ~3. r ) r l thc land nrccsl;aq as thc silt. foi, tlic huilcli~lg:a nd
( i l l ,>c etiwtcr! lo the cvturit t l l : ~r~t 1.5 au lua l l~~ ~ < clirlrl b urral purposcs 7 . N o t w ~ ~ I ~ ~ r a nsdcicnringl : h ? all ~rltcrcstsi n larid arc l inb l t t lJitr[ X V I I o! 111ih tJ>, - l ; i~v .
9.(1 ) A:! cxe~nptionJ ots not apply to any portion o f a buildirl; othtr tha~tl l ~ cp ortinn occupied or uhed fol- t t ~ r I)urpose fti: u 11 i c l ~th e cxcnppt ion was gr;~tiled.
10. U1htre ;ill inrerest in I ; ~ r ~i sl l s irbjuc~t o taxatlot), an) person nho has i>n il):crt.st irl t11r I.ind i \ jo in t l> and scveri!l> l i i~bleto laxation.
1 1 .( I ) 011o r trtfi.~tcJ 1111t' I it1 ~'~11i a-IlIe nda r year or 35 SOOII thcreafirr 3, practiuahlt, < ' (~u~)cshi la ll ;~[lopt;1 b>- ] , I \ $ fo illlposc 1;1\: r;rles r)ll illttrt'st5 ill Ia~ lds ubject In ~dxationi ~nt lcrt his 13~,-law'.I axos Icvled under his l3y-l;iu. ;~pplyt o tllc calrr~dary ear i n which tllc I rvy is Cird r i~adca rld ar t b:ijcd u p o n tic ;is~,csssdh ~lr1ep5 f :ilc lrltcrust in l:i[lJ + I I I ~ ~ I I I I> [~~)VL~~I~CI Ia~Ss ( 1 ~ c r ~ ~ l i nUcIdI LlIl1Ci5 ~f $ > -1arv.
r ~s u r v i ~an~d lucnl i~np~.autrnrnc.th ;~rgt.>u t~rlcr
(2j I :o i l~ lc i l nwy. hy by-Iaiv. cstahl i~ l>d ~Vtcr cnt classcs of rc.11 proptrty and c~t; ih[ ishd ~l'i'crcrirt ; i i ratcs accordir~gto t t ~c l ~ s str l'rc.~lp rr,pert> to bc. t,~\etl
( 3 ) I ~ s u sh all be 1evii.J b! ;lpplying the rate of tax i i g ~ i n rct ac.l~o nc thousand rk i l lL~r(*5, 1.000) of nsstssrtl value n f tl~cI ilrid mil ~~~ I~~OL 'C IT~L ' I~ I :~
11,. 1-arc<l evied in :I I;l\dtl~>rl IIOI~C~ 111iiilcCi undtr 5cction 24 arc duc arid prlyablr. otn l u l l c .;I) r j f ~ h uyr' ar it1 u Iiich t11c.y arc Irk ~ c d .
IUFOI IM t I I ION FOR AC$FS\hlt N'I' KO1.1, JJ.( l ) [:very IJU-S(NI liahlc trur tat shall. on I~L~ I IL 'f~b~rt,t ~wi thf ulnish to tlrc ilsstssor. it1 ~ r i t i r i gi r 1 1 i i h ~ y ~ e t i . the i l l f ~ r l l l i l ~ lrocq~ul tsted 111 ScIl t 'd~~lIc c onccrning 1lte l a ~ l dus ell or occupied hy that persun and u lrllout rcstrictlng
r l i t grnerality of thc forcgoin~?~ including?P:U I . C ~ ~ . <pTr i c'~.tt r111s arnd covcnJnts ill leases: construct~i lrc~o sls; cnFt5 of alter'ntio~lsa nd rc.p;iirs. IIlcorrle and cxprnx infornlatiorl or, rents payahl~h,p ,~id clr agreetl to hr p3i3
(2) W h ~ ~nirci a ssessor docs not rcctliue the information rcftrrtd to it1 subsection ( 1 ). or i s not satistied that the infol-m;itio~r?u ceived is accuratc. thc sssch5ur shall value thc i n i c r c ~ ti n land on thc ha\i.s i r i lhrt i~ationil l 1115o r 11c.r pOrSc.,~s!orl
PART L'II iZSSF.SSEI> L'ALllll
( 2 ) .$\r~ ,~ppc>ir~tmt.nitl ndel- subscctior~ ( I ) may b v Idor t h t pur1~c7scso f cl;1>>1i4t ig iind L aluirlg parrica1:ir inrcrcs~si t ) land in thC a5scsrllc:lt area ancl applgirlg est.r?lptl~ln\in accordur~ctw ith scc~iorGi as set. 0111in 111v bnrtd
UOI~~Cr'IcI ~ o l u t i o ~ l .
I . For t l~c~. ~u tp ; !0.1; ~d~e tcrrnining thc aulrlnl value of an intcrt-51i r l lar~dfu r an asscsari~crltr oll. ihc ~ ~ j l u ; j r ~ o r ~ diltv is Julh 1 ' ' of thu ?car dur~ti;; ~ v t ~ i tchhc ;lc\cslrricrit roll is complcttd. 16. 'I Iw ,~ctualv alue of t l l t irllerest in land for ; lt l assessment ro l l i s to be deturminCd :I, I F on tlic valua~iol\ datu
( a ) t l ~ cin tr'rcst ill land and :111 olhcr properties Ircrc. 1r1 [he physical condition that the) arc in ori \!clr)hcr 3 1 s t t l ) l l t ~ iitn s ~IIC\ ;~III,IIIdOiitcI:; 211d
(b) the p c r - m i ~ ~(1~st:d o f the propmy and all othcr irltc-rests in land wure the same as c l r ~0 ctohc1- -3 I " folIor\~irigth e i a l u ~ i i o nda te.
7 I Ih e assessor ~h.111 ns5es.s intcrcsts in land accr~rci~ntgo the classes oi' redl propcrt> as sct our f i l Schcdi~lci [ .
( 2 ) 1:xcupt as orherwicc pnlbiclcd ill this t3y-law. for the purposes of assesring intcrcsts 111 land Il:c nsscsscir- clinll iise thr practlcca ;lrb-l regulalions established under the UU Asscss~ncnlA ct [t<.S.f3.C,] c.?O as an~urldcdf r-OITI
llrne to titne.
IX .(I) E~.c-~dp.; tp ruvicivd in suh&;ecl~on1>7 (2) and 181 31, ~ h avs scssor shall ~ a l ~Irnr~ ~ant id i r i~pruv~r r~e;nit t s their i ~ c . ~ r l ; l l~ a l u e .
(2) 1 hu iiswssor shall J c ~ ~ c r nt~hei ~a~ctcua l t:jluC ol-t he following. i~si r lgth e t'qt~iv:ilcr~rai tt'c u hivh \r.(hulci 111. appliccl ~t'chcir ~terestin land r\Lhlch eld in thu prtnirlce u f British C'olrittlh~n.
(,I) the polc I~ncst,r ~ctnlllct~ fibre optic c:ihlc.s, tr)wcrh. polcr. i s ircs, I r i in~form';~c, or~dt~iats11 d nl~ilr15o f n t c l z ~ c ~ r n ~ ~ ~ ~ i r~~li -c a~ tclioloii~cl~yl. . t ~ our ~~l c c ~ r i c iplol wer cu~lmri lr~ubr lu,t TI,)~! nciudings uhsi;~io~r lb. (h ) i l ic track i n (11ac.co f a ri~il\c;iyc orporaliclrl; (c) thc plpclines ol'a pipc'linr: corpcj~;ltion for tl:c tr~,lnspr~rtativcrl~l~ petrnlcu~np~, ll.cslr.lr~pnr r~ductsn. r natural ga5. i n c l i ~ d v~arlv~e s, clc;~nrruts, fastenin;!\. a:~d appu1-tcnancc.s Iclc~rrdo n thC rig111c rt way. hut rml i ~ i c l u d i ~ ~ g di i t l i b r~ t i r~p~np elincs.p u r ~ ~ pe~tltu~ipgm cnt, corrlprrssor equipni~r~stt,o r;igc- t:inL< arld builtlings.
(dl thc right of ~ c i t j ,f or polc I in<>, cable^, lotccrh, pole.;. rr ircs, t r i l ~ ~ ~ f ' u rc!o~~~ld~~r lii,th~ .l l n i i l \a 114 pipeli1lc.s rtt'crrerl tu in r,~r,~~r;ll,l~(as) n ~ (dL I : (c.) I ~ i'Piylh t r ~ wf ay tot- i 1 3 ~rckf' crred to in paragr.lp11 (b) ( 3 ) Nurrvith~~andinsgu, bxction ( 1 ) - il'(:'c:luncil has , i11 .i Ic.;l.;r o r other instrurrle~lrt \r:untirlg at1 i r ~ t t ' i ~ ~11h1 tla rlri. placcd a re5triction or1 the use ot'ihc. lartd, 1!1c njwssor st~a lcl orlsidct thc. rcstrtcl~o~t
PART V I i l ?TI-(tl ASSESSMEN-I' KOI,l. 19. Nri lartr that1 Janiial-? 1 " o f the turiitiori year, and Jiinrinr! Ist e h t q tI~i.~c',~l'lctlrl r a,>c.%.;trr hllnll prcpnrc nn a,,xcs.;nlcrlt rol l ~ ( v ~ ~ n i nthi irl gfo l lowing particulars:
{a) l l ~ cna ruc and Ia<t knowr~a ddr,err of'thc person nssrsat.d: (17) i i r ~:~ ccilr;itc or legal dc<criyt~oor~i t hc Iiind; ( c ) tllc' ~ l , l s j tii cation r ~ l ' ( i 1 lhc latld, n l d (11) thc i r~ )p ru~c . l nc i~ t \~ (d) tllc ;icr~lavl aluc @ r-161bsiticationU S (i) thc. land, a r~d (c) thc total assc\\cd value; (r) t l ! ~tc jl;il ii~scssedv nluc o f exertlptionk rrorrl ta\,itiun. ~v l~ear il-q ~l~cahlc: (c) the lotii l ~ i ctta xalllc rultlc; and ( I any other ncccssar), infol-rn,i~a~rl 20. 7 hc asscssirr shall inclilrlr i r ~th c asstjslllcll l ro l l the panll-ulars set oul 1 1 1 sc.cti:,rl 13 tnr arl? ir~tttc..~111 I;md i r i rvs;)ccl of nhich SI-anr\-in-lieuo f taxes rrlsy bc cicceptcd.
I . 'I t ~ ca\ sessor shall 3c.t out tilt. va!~rco f irnprovc~nrnrss cparatelb from t!i< ~ d l u co f the land which tilt!: ; h X ~ O C ~ I ~ C ~ .
2241) A pcrtror~~ 1 1 0ns.il~)trl appears i n tljz as.scssrncnt roll shall g ~ v ti r ritrcn rloticc to t t l t . Tax Adrti~ni~!iator 01- a\sc>>rjl-n f ;in! cliarlge o f adclrc.ss.
(1) 1' .111, t ~ i l l d ~o fr n ch;~rgco r at) intercst in I i i r~dm ay sivc \vrittc~ln otice. ui!h t'ull p.irt~c.ttl;lrh ul' tile rlaturc, txtvnt iuid d111;11ir>~l1j t ' ~rl,ill~;lr*~ ct o thc I ilk Adniinistriitur. ntjd rtquest cupit5 of all tax rloticts i c ~ u c dcl ur-it~g11 1c durntioi~ ol'tllc ch i l~c ...i r\d 1 1 1 i~t\ ,,cSSor s t ~ a lcl rlter that person'? nsrnc. anti ; ~ d J r - ~osn> t lw a';.;essmc.nr I-011. 23.( 1 ) '1-lrcn rw>>lncntr oll is ul'li.ztivc c ~ ints apprtn ;il b. C't~rc.t-iirC~d'u ~~rlui l ( 1 ) (111 n p ~ ~ o r athle, asscscmcnl rol l is open Iu in~pccliuriln [ t ~ cK u.;irltlen Band office l)y all!, ]>clm,r>dnu rir~g rtgi11,ir btjsi11c!,h ~ I L ~ L I ~ L
14. I h t ' lax / l~lr l l i r~jsrrator,lr- thc ascccsor h,11l 1111t lr hc~ i i~rMca rch 31 of c;~cll >car. mail :I K t ~ t ~ c(11c. Assuss~~~tcon ct vcr! person n:imcd i r ~th e ilSScSsrTitrlt rol l it] i-tFI)TCt d t ' rac l~in tcrtct in land t i ~ r \ t~ i c !1~11. tr pcrburl I\ Iiat>lct o ~axaticlo~rl fo r \t111c11? I3 1~s-in-1ir.o1r1 [ i ~ ~ rcrlasp he souglit
5 . 'I't~cN otice o f A<ws<lnCn5~11 ;11I hc in Itlc forrt~w t out i t \ Schedulc I11 or :j f i ) ~11 1 Girprt,vt.dh !, C:t~icr'i i r~d (:ouncil nt1d st1;ttl contain t l in~ri) ru~;ti~uXr~I out i r ~the asstssruent rol l in r e s p c ~ lr l l ' t lh ; t l Irl[crcs[ in Inrld 2nd hllnll contnitl a statcrnent as to thc rl;l>l o f 3ppcal
PART IX AME.NI>hlf~N'I'S1 ' 0 ASSESShlENT R O L L 2b . i 4 - I I ~ . I .tcl ~ca ssessor finds that during tlic crirrcnl tsxiitivn !car a ) n ~ ; ~ x ; i h lierl tcrest in land is no1 urllurcd in the asws.cll\t.n[ roll, (I>) the value o f an interest in land i!, no[ thc salnc :is t ! ~nlu nt IOII etitereii in thc ssschsrncnr rul l h~ rt,~<ulo: t ( i) 1t1c dcr l~ol i~ iondu. struct ion or darilngillg o i ~ rIlrl Iprtr\ cment ( i i i ) ;i change In a pcrtrlittcd ucr. nr (iv) a suhdivis~on. (c) thcrc has ~ C ' L ' T I il U ~ ~ I Iil~l i~Ji<C ~ l c r \ sess i~LIS~U~ o.r o c c ~ ~ p ~ t ~ ~ r ~ . (d) there is a clcrical CI-I~II. or ( e ) ~ h t r vtin s trthcl\ a ct~;illgc.i r ~t t ~ cr: l~!;ihili!> li)r arl txtrllptiotl fro1 11 1 ~ 1 ~ ~ t i ~ o l l . I11i. ;ir;scs~osr h;lIl nn~endth c asscssmcnl rol l to ct l rct the necehsary C ~ A I I ~ T >h i11 '11~171'ctto ~ect io [2i 8. khiill tlot 111iikt n ~ i ~ ~ = ~ j i lanltleer ~I )~tut c<~ r~h5c Ir" ofI11e currellt taxation >car.
27. Wllcre the assessment 1-011 is anwndcd, thc assesiol shall. as suorl a h psiictical i ~ i ~ vadro ptior~o f- !lit. a ~ l ~ t ~ a~rdscvssdrl icnt rol l hq. hand ctlur~cilr esolul~on.m a i l ii ntjlicv i r ~th e fort11 srt o11t in Sc~llcdrilrI ll PI- 3 Torn1 appruicd b. C'I!ief'and Council i n rcspcct of the amcndcd a\scs\ri~r.rltt o cnch person al'l'ct-tcd.
(a ) a pcrsor~':, frailtire to disclose infurm;~tiar~r r y u ~ r r dur ~tlcrt his Ily-la\r, 1brit1l respcct to :ill rrltr'rr5t r t l land. or (b) a person's cd,nc,c,ll~i~ro.~f ~inI ft):~rlaiion rtquired undtr this t 3 j - I a ~I$ ittl rrspecl 10 zn irlttrebt III I J ~ L I . thc aswssor shall ihsuc :)I) nnlcndrd a:,wssrllcrit notice, in tlic form st1 1>11t in S~'II~JIIJC1 1 1 or a form approved b C' l~ i raf nd C'ouncil . fur I I I C CIII-I-cnt> car and for each previoua )car d t ~ r ~ rul gl l i ch [IIC ct>nditiorl giving risc tu ( h t ;~tiicndmur~tot the asLcs5i l t r l l : 1 0 1 1 t.x~>tvd.
29. W l i c ~.: c~( l ( ~ d i t1i ~11l ~ilgI ~iv es rise 10 i ~,~itll endlnertlo~ thc asscssrrlont rol l r 'x~slcdd uring part r)f a In~at lo t l yciir, thc ' l ' i i~A J1111111~trastohra ll. in prcp,irin;: all atr~ertdedt ax nr,ticc, adjusr the ; ~ r t l a ~o~fr ~thtc taxcs duc or\ a pm rnta bi lc is .
31. iYlutrc Cout~cr.l ~ ~ y w ( ~ \ c snan\nt. r~drtlc.rt\r~l l lw ;I ,\L'~LIIICTI[ rill1 tbr tllr currcnr jc;ir, i l ~ cl a x Adnlinistratnr sllnll tot th~vi t l rl cfund AIIY C \ < C ~ S t axes that I~avch vt.11 paid. togethrr ivitl l 1 t1 t~1-cJsIl the rate o f F ~ v cp crcunt (5 9/t1) per iinlliim An! unpaid balance shall. suhjccr to notice of assushnjcll! nrlJ rnuntinn. I:c duC ;111(1 ~>n);tt,lc. noiwirt~st;indlnli_;i rcccipt or C C I ~g~ivc1I1~b y Cthe~ TaIx ~Ac lr~linislr~itor.
J?.(I ) Chief ~ n (d'o r~nci lb y band counci t rr.solr~t~c>srl lall establish an Assrs.;r~wr~tK c.\ icw Corn rn~ i t c~ CI)II~ ~stir lgof '
(a) one pt'fson \rho i s ur was duly qualif7c.J tu practice law in thc PI-vtjnuc of B r i t i ~ h(: r,lurnbii~, or who is or 11:)s ;I Judgc oTa Pruvir~cial(, 'ounry c)r Suprrrtw t'rlurt in th t province ~ltB' ritish C:olumhia:
t h l ~ r i cpe rson uho hi!? \at ;I> ,I ruernbzs of ;in appcal board to rr.viui+ a-,,casrr\ttlts it1 and tirr thc pnwitlce of Ur!r~>Ch 'olumbia:
(c) one pursoll NIIP iri a rncmbcr o f the Knantlvn I:~rsth atinn ullc) doc*;n ot f~;l\,e an! d i r cc~o r inditt lc~ tir~:inciali nlcrus~1 11 an) rcal propurty ;~ssesslllent ti3 \r h ~ z h31 1 appeal relates. a < r c l clut it1 section 37. ( 2 ) Chit f - : tr l i l Coiincil shall rliair~tnin;I It31 or s~~bstiturmc cmhcr5 n f :lit Assrjsnit.nr Kcvicu. Cornrn~llcc.. Wl~cr i .v tiltr:lbcr o i rhc Asscssn~ent Kcvicis C'orrltn i t trc is dist1u;ll ~licd.u nable or- unwil l ing to act. Chic[' arki C'rluncil s!~alla ppoirlt the fii-ctp el-ion or) rhc list i ~ tc' t rbsli~iltetr lernl>trs of t l ~ cA sstssrnet~tR ci I I * ~ C 'urt~rrlittcet o act for IIIL. ppcr~vdf or which tllc n1c.1uhc.ro f the A.;scssrller~t Revit.1~C c\mmirrc.c. 15 unavailable. II fur arly leayon t h c first pcrs~jrol r) the list r j f subsli1111r~ rrerr~t~icsr dsi squnlificd. un,ihlc or utlwill ing to act, Chirl' and ~ ' t j i ~ n csi1l1 nll ,~ppti i t~t t l ~ c11 c\t pcrwr i or\ ttlr: list L I I I ~ ~:t ~ > 11b%t(iille IIICIII~CT ~ l f ' ~ lA\ c< \~':;sI~IcK~~L ' V ~ C( ~~tY> ~ t l t l l i st ti ~ ~b l tt , ~: l i t . (3) 1Sa~h~ l tr lnhcro f lhc Assesstvent KCV~L'C\'%IIIH III~~~CV shall t ~ o l do ffice for a pcriod of tl-lrrc: (3) !c6jr. unIcs5 thu nlcmhcr rc i igt~sO I i.; c>ihcrrvisc rernn\cJ l i o r i ~o ftice in ,IL.L.~J~~~IIwCiCth tllc IC'I I> of'this Ry-la\k,. 4 Each tt~crl~huorf the tlsscssmc~~Rtc b~cir(.' u~nnlittvc.a 113 r n c h .;r!hstirute nler~ihera cri~all>a ppnirt1c.J to iict, k t , a I I br. pard fur his or her services as a rl~clrlbero f the Assesslnrnt Kcricw Corrirnittec 31 a rate 01 'ri i i) Hundred I-'iti! ciollars ($250.00) pcr day for tirnc spcrli rlrl activitirs rclati-d Io tlir: As';c';>nlcr\t I<evir\r ( 'o~~)ir l l t tet l .
(a) i s cvrlvictcd ol'sn at-fc~lceu ndvr tile C ' t , r r l r i t ~ ,(~ l'r ~rlr(,C anada): ( 7 ) I,lil< to ~ ~ ( t tnhrede ( 3 ) corlsecutivc appcm:ilh tdrings: or ( c j l ; t i l> to pslrtbrm any OI'II0I1~- IJ L.;d uties under this R,-ln\r in gciod f . t~t l2~n d in acvurri;lrlcc u i r h ttlc ttrrtl:, clfthih I{>- Ii i ir.
jn) the liahil i~!: a :ijscfs~ncnl;
(2) A n apl,clln~-lt s1l;rll fllc an ~ ~ n p cba:; l Jc l i vc r i r~g: i Noiicc 01 Ayptal colltaining !',c inforn~:frinit5 c.t otrt r r l 5cl1c'cIulc[ L' lo rhr: A:,ses.;n~c~ltK uv~crvI: um1t11r(eca l tllc t~ddrt'v,s et t j u ~ir i t11c ,~sr;essmctltn oticc by . l a r~~~3a 1r yu i
the t,lxaticrr~y chr.
( 3 ) An nppc'llanl may rllakc th? aplwal i11roughh is or hcr so l i i i ~u ro r iigc'tl~.i n u hicb rnsi. 1 1 1 ~ : :~pl-c.nl> hall sv! hn!, thr n;lmC; tnd ~ t d < l i ~o'fr [~h e stol~ci~o0l1 J~CII!, a i NCIJ 1 1 1 ~I ;I[I C 3 r d n ~ l d r ~0s1s ' t t )~;1 ppr-ili11:t. 31.( 1 ) -1. hc Asscssrtic.nl Rcvicu ('ornmittce shall (;I) liear a11 appeals fro111n sscsLrnen1 [lot icvs; I hi irr~c:;ligal' anJ ddvisc Chici'arld Counu~~l l arss~c,s rncnts, assc~sri~cn clta ss^ t i c a ~ ~ uat ~~sir la sse5,rncrlt rdlls which thrl I:omnitlct. dccrrls ncc:ssary:
( c ~ s clcct a C:tl,~i~-pcrsowiih o sliall supervise and direr1 [he nurk of tlw Coma-iittee: td) ~ I L CIII Ci ~ p p t ' l l , ~ ~II~LtCB~ .~ ~ C S SanOd ~th u 7'3.r Arlmirllstralur at least thirty (.J0) dd!~ \v:itlcn notice of rhc timc ;>ndp lncc tiv tllu t t e ~ r i r ~ofg' n ppcals;
(c) have cuhtndy ot- all rccurd';, clocumrr~ts, e\idr.rlctl iirld p r o c ~ ~ d i n gb5r forc tllc Aib ts r rn~ r~Kt c v i t - ~ c Cornl!~i~~L,r.
( f ) t~nv: con~rcol r 115 prucecd~ngsil l 0rdc.r to f;lirJ~i wd ;ldccual~.ld~c t t r~ i~ inarcr! al)l~c.,iI:. ~ntf ( ~vhc.~-t.nr~:~p~~~alrcl~~tcsto~rnir~t~~rt~stinlar~dof~~l~ic~ia~cr~onolilk~t~.hrcbtrh )ladncrt.;li\i,cr appcllnr~ pcrsclrr Ich;~sIC(I I ( 10) cia) i bvrlttcn rtotiue of the trrnc, dale, and place of the hcar~ngo f thc a p v a l , and ~ h c rllitul-1. ottl1c appeal.
( 2 ) In pcrform,r)gr h t i r duties urtdcr- this 13~- lawt,h e mrtnhcrs of the Assessnienl Kevicw ( r)rllrrlIll<c d;I1;ill ('1) UII:U~.C t h x z~~~c.ssrnc:~lnrd~ t~i l \; wSrn~tntr olls arc equitn1)lc atld fairly rcprescnt rhc as-cs\cci values pro\ t , ! d Sur ill li!,-bLi~v: (h) tlct i1npntti:illq. fairly and I-t.n.;nn;ibly. lo thc best ~\f'thcisrk ill a1t:1 ~h i l i l ! (i) I-hz c.:l~airpcrxt>rc~:f t l ~ cA sscs~rnentR rvicw C:ornmittec shall ( , i j w p t r ~ is^ illl(l d~re:t thc. u m h ot'tne Cornmirice: ~ r ~ d (h) pruiclc at , ~ i t i ngso f !he I 'o r t~r~~ i t rze . (-1) Chief ;ittd C'o~lncislh :111 anpoint a Secrctal-y of tbt. Asscsst~,~nKt c\ ieir Comrt~r;tcc (5) '1-hc Sccrt.::~r) of the h ~ ~ c s c l ~ Kl renvli c ~ Ct '~jnlr~littts'ell al] ( i t ) hacc tht crlslod! artd care of all records, rcgulatjotis: docunlerts and urdcrr rnadc by or port;iini~lgto thc C u ~ ~ ~ i ~ i i t ;tIcIIcC* :
i h ) rc.,atinfi tc his or llcr of ' f lcc l i l l lo* thc direct~cno I-thc Cl,airp~rsrrno r !Ire t-'ol~irnil(<c
35.( [ 1 -1. 11c i lsst>(%or.o r hi.; or hcr tlc.s!gn;~tc., shall be a part4 t c ~8 11 3ppcdl procted~llysu rldcr this R\'-l;ii+ arid the A s w s s r ~ ~ ~f <~er~l tr z \ i( 'c~nln~itrcs'lrl all givc ttiv nh>rs<nr thirly r 30) d a s~ n rttterl notice a t any appt.;11 iincl ,i rensot~al>lc
oppnrf "11 I I1 .- 11 1 bc. 1w:irtl a1 .in? ijpl>eal pt.occcd iugh
( 2 ) N'hcrc. a qllorurrl or he rllcl>lbcrs o f an Arw~srnentK C V ~ C I CI o:~l~tIiltcci s 110t I J ~ L ~ V IaI t~ t hc l i 1 1 1a~( i ~ h j c h ;I 11e:uillg i s lo I~cld~, h Ic~ c;rr~nsgt ~ ~t ~l lca ? jounird to CI next da? 111;lt i i riot n hcrlida!. and so o n Tronl day to day i ~ t l l iIlll cr-c ir i t quclruln.
(-1) C l~ ic la.r id C:our~r,Ii by b:ir~d council rcso l~r l~omra~y estnl>lisl~pr ocedures for I~IC ~ t l r ~ d t locft tlic procecdingc of thc As,ci,!i~cr~t Rcviett C'pr;~rnittecn hich ahall not hc incotlsistt~~ari l \ ) this R.-law. 37. Nr) Flet'3oll shill1 sit AS a rnemhur tlf lhz A s ~ c s s n i cR~e~vli eit c'ori~ri~~lthezr;:i ring an ~ l ~ q j ciaf lth at pcrscln (h) I,, 11;e (:hicf or a rr1crlrbt.r of(-:ourlciI; 1 11,1\ l in; i l~ci<dilc nlingi will) rhc [ la rd or C'ourlcil r t hich rniglll rcnsonabl> ;I\ c. rise t c ~a contl tcr ol' irirtrest and impsir- rh.ir persoti's i ihi l~tyt o d ~ i iLl iitl! ar~(i1i 11parti311,i li 1tl1i i r i nppe;ll n , r<q~l i redu n d c r I / It~crr ns of th is
t3>-l;lir
( , ~ j U O I ~ ~ I I ) ~ ~IO~ C 1Cd 1clr t l l ; i l i nir~vt)( 00) d a j s i1tic.r thc firlnl tlritc. for hub~il~?.cloonf t t l ~ ,U t l l i t c ~ > .iip pcL~l rctcrrcrf lu i t 1 wctiotl 33; .I:IJ
( t hc. cor~lpletedu i th in r~ i r l e~(0y0 )i i,iys aftheir con~rnrr~ct.rncnast scr OLII i r l pnra~raplr] (a) . (2) I'llcn sr;cs-,trr sllull dclivct 111c ;tssessnjunl roil to tllu tlsse~>!iicnRt ev ien C'onrrrlittcc o11 or btlbrc t l ~ udn tt upon i th ich IIIC ( . 'o~r~~ni~ctocll.lru7 lenccs irr sittings
( 7 I 'I'he Asrcssnltrlt Ilericw C'oir~ti)ilrcc >hall rnail a Notice of Hcaring to 211 parties to 111c; ippcal in ~ h ch r l n provictcd Sclitciult I' ' 3 . 1 The A.=il;c.>~r~ler~t Recic.& Cott~rnittccT ilay rryuclt llle artrrtd~inceo f i r ilrlesses and the prr~duct~oant~ d irispcclion ol~i locuti~cnls.
( ) h part!, tu an) .~pl'calp rucccdil?g:, before thu :l~sessrncntR e\ i cu Con~rr~itterlcla ? rt'qucst that a noliut. be servcil t>> a n y n~'rnhcr of the I:omn~i:rt.e, rcrliicsting I!)? attcrldnt~cro frir~:,p crhorl n witncs5 to gilt t r id<r~cca t thc flc,irirlg o f I ~ L *< ~ypc;ll.
( 3 ) i j ' l lcrc pursunnr lo aubscction ( 2 )a p;lny I cqucsts that a noticr bu s l - r ir ti t i? a nlcrnbct-r ~ l ' 1 1 C1 ~o ~tinlittcc ( d ) 1t1e i ' t ~ a i t - p c n~~l~th ~c ~C ornmillcc shal[ sign anli i s s ~ i eth c nolice and the lv r ty shnil \c.~-vci ~o il l h r \\ itntss ;kr lc.a$r two ( 2 )( lily5 k>~ft>rt-hcv nppeii!:
( - I ) I l lc p;irt> rct l t~cqi i~ ltgt ~ ca l t c l l d a ~ ~oct~' '3 \ \ i [~ lcsss hall pay ;I t ~ t l :d ollar ($2) witr~cssf cc pli i \ rc..~soilnble ~ r i ~ v c l l ivr\pi ~cl ~sc:. to 111c witr~esst r ) nttcnd ritlcl ~ I V Cev idzncc hcforc. rhc Assessment Ret ic \+ Crln~ir~itteon.n thc tilnc anti datt hc[ out i r 1~1 le lloticc
4O.(I I 7 tit. Asse.;\r~icri~I i t \ l < \ \ (. n n ~ m i ~ t cI IcI ~ ) Iwar all appcalc firm ;un nasessrrlcnt t~oticc.o n t l ~ cs iilnr JLiy o r TIM! ;tcl.jo~~trk~o~~ it ~i ~ t ~toc ~ i i ~~i1c1 1t:il l appciilh have IYCIIlcIa rd and d c k r t i l ~ ~ \ ~ d
2 j '1 he ASSC\ I~~CII I! I<C\-C~OIC~II~LI~VIIC ~1 113~h ear an appeal \vherhet- thc LI~II~~.] laI1i is preFent or n c l r ( 3 ) 'I l-lc /Isac~,,l~lcrK~lc ~ i c \ rI ' o~n~r l i r~IcHcJ ~ , i i f t ~ hr e aring ,:[I , ~ p p ~plo.s t l x ~ ~c'u r ~ s i d e r a t t~l l~~ h)cr~ o~l ' ar~dth c ;il?putlauf hii ill, i f -r rqu i r t i l thc Corlirtn~!lec'.1 11oducca l! relrbnl>th nokr, papers. ~OCIIIIIC~IIIG and answer al l propur qucstiorli nlli! give >illn ccchsilr! i r~hlrn;a~ioanf I2 i t i ry the i t~tcrrr iilr ~I: ui~l 01-t llc rtlattel' 1111ciuv1o r~s idcmt io~~.
(3 1 I ' l lc Asccss~nerI~<~ L!t,i\% C '(.)~ti~~ni1t1(1~ac) 01.ijcl1-t t l t~hc cost3 ~ 1 a' p r~>cee~ I ih~clrgu rt the C'OII~ III!I~L'C hc ~'.iilit ~ y01- i~ppurlioned h c t i ~ c ' c11~11' ~ pc'rsor1.i affcc1c.d h! rhr appcnl ~ ' ~ ~ i 1~l1~i11i 51d1~~11Cl (l>C I< dc C X C ~ ' Z Lt~e n :icrcc.nt (10%) u l ' l l ~ c;ir nount o T t 1 1 ~I'i lscs pii>abtc cor~ccrt~inthge interrr;t in lar~dn h i c h i s thc suhlrcl u f the appral,
LIS firiillly dc tc rn i~ [ l td11) (IIC Arsess~ncnlI < r ii e ~ c< : o m n ~ i ~ ~ t c .
( 5 ) In :in> l p p ~ ~parol c eedings, t l ic ()nu> of proof is o n thrb pcr3otl bringin? t tic apprrll to est:~hlish that the ahhvsscd v.itl!c of tllc interest it1 land sl~t)~~bclc dii fferent from thl: v;tluc determined hy 111~.a hsessor. 41.( t ) Within tlli11\ (30) days from the co l~~p le t innnf hcar~nga ll appeal>, cxccpi those acljourncd ur~des subszcrrclr~J 1 (2), thc Asst.s<!l~c.riKt cvie\v Cutnmirlct, shall ~ub rn i to I ' t ~unc i li t c decision rln tach appc:~?i.n cluding rflc vutc of cauh rnetr~bcro f tllc c'urt>rnittee,e ithcr in !i\.uur of, or again,,^ dllurving the appeal
(2) Not\v i~ l ls l~!r~dsini~gh scction3 S( 1 ). t i l t Asscshr~~erRlte victc ('o~nnlirtccr llay. wi th I h t ctuljcnt of' al l parthe7 to an appeal and ~.IIII~LIIp rejudice to 1l1c riyhts of any piirt:. ;~ i l jo t~rthne appeal frurtl tirnc t t l t i r l ~ c *b t j o r ~ dth c tilnu
for- cor~ lp lc l i~cmlt ~ t q~~pzc a l sit nd sh ,~ lsl d i~rc Chiel' artd Cvu~ lc i;iI -,p ro\ idcd i r l ~ l ~<cicli!< ln.
( ? I IVi~t l i rfl i l iccn ( 15) A a ! s from thc rcuc ip~o f thr dc.i.i.;ior~ of thc Assessm~ntK cvie\+ Committee.. C ' l ~ ~aenfd C'c>t~ncs.~tiln ll il-lstruct ihc I\c;lrl ssscs';r,r tu prup,irr n l;r~al nsstssrrlcr\t roll inc lucl in~. ~ r ~ aj ,r ncr~dmurl(sr t s ~ ~ l t i nf iyo nl
t l ~ vd ucis~rlr~it1s s u k ~ s c c ~(~ Io, ~ i
( 4 N[ ) t I,II~I.t han ii)~lr-lctn( 14) days :to111 tht ~-ccc'ipot I'tI11' assessor shall notrl? in ivsiting uacli nl lpel lan~a nd pcrsot] aff2ctud I<cvic.li ( : o n ~ ~ ~ ~ i t r ~ c . .
5 T h e ~iu t iccG tvrn r11ldc1s. ubscct~nrl( 4) shill1 sl;itr that thc ;I~PL'II;III~ ILI\ n t i ~ l l hc r i ght o f o pl,col tu a court I ~t ' iornpulcr]~~t~ r isd ic l i l r r>
( h ) Wllcru tlic I ~ c ~:~tsc~ls sol.i s dircct2d 10 ~ r n c n da ri assesslnrnl r t i l l under subsi=ction ( 3 ) . thi. assc>\or shall do sn \v i t l i i~ lf b~~rit.e(r !1 4) ,, and sll;lll rthlI:rrl t l ~ ca scus~mcrltr i j l l f11rtti;vith to the (.'l~,~irl,cr>uro~ f tilt' Assossrnent Kvvicir Con~ii!irtcc.
( 7 ) ' 1 hc :i:,scssot shall d.31~a :~dir iitial amtr\dtncn~rm; ad t to tile asstwrnrnl ro l l pilr.su:trlt to sut~section 8 ) 1,r)r-tl~ivirhu pon ~-c.cc~v~arn! g a~r~cndcc;IlS ~~M~IIL~I I~ roll under ruhscct ion (6). I h t C'Iiaiq,t-~-hon of tllc J4 , ,c~s~~~Rce~vlit. !\ ( '!lrr!ru ~ttees hall (t)) i ~ ~ i t l ~ c ~ l t itchae tac\ ~.~..,.;~~\rtnotl l by altising to it a <\rclrrl ur nt'frrmtd st;l~i.~t?c[1~11t t hc forti1 prcscribtd h y C ' ! I I ~,~r' ldC ouncil: atld
i l ~ s r r ~ ~ c t iI>o~I~I-SlHs~I II~ IU stlI~\cction( 3) the l~c,id ~t::. :ippeal. of thc dc*c-~\irrorlf the Assessn~~,n l
!d!\l<lX' I I 'AX Nc).rl(-l< 42.f 1 1 Ll'hcrc ('r111r:iil adoj>tc an ilsxssrntnt roll, a n J , i( I tr noticcc of ii>\esslncnl ,irC rnailud plrrsuarlt to ~ . ' r ' l i ~2i4~. the 'I'av Ad:ni~~i:.t~-alhrtljrn ll r n ~ itlo cver j ytrson wl~clscn ;ir\le q>j)earsi1 1 thc a<cc>:,mcrit roll. 3 I ~ ~X~u t i cc ' In thc fomm sct out in Svhtdulc. VII. ill rcspect of uaclr ir~lcrestin land fur which tlur person is l i ab l c to t:iuntion. and, 111 t t lc casc ot- ail mnc~~drBldS C C ~ ~ ~ I I C I ~rIo ll 1I1:11 has heen adopted, thch Tax Adrnini,,rralor shall m.11 l arl aiiietidcd t i n 11oticc 10c vCr>, person i~ffCctc~hij t t ~ en lnenrlrnc~~l.
( 2 ) The tax rlorlcc rcfcrrtd t u in suhsccliot~( I ') ~!1~i1c1w t n in the inLlrinatiorl set orrt III Scheti~~lVc .I 1 u h ~ c l ~ ~n;lutles the pd17ik'uiar~of ;in! ilrrtB:'S 3r1d i~lttrt 'st!.V! ICI p3) itletlt is t;) he nladc. ntld thc n1,lrltmcr of pa?n lc~ l t . 43.(1 ) ' l ' l ~ c1 ax A( l ru i~j~ctrn~shoar ll cntcl rllu date n f nailing ttlc tar noticc r ln the asscssnjci~ri oll (2 ) 'file ma i l~nytl l-tf~tea x llulicr 1 ), the. -l'a\: Adrn~l l i i r r i~tocor liat~tlltcs;i slatc'rlicnt 01' t lerrland for p:t) rrlr.111 of't!~t:t ,ktes.
45.i I I Where i t i c S ~ O ~ IthI a t a pcrsclrl liable for t a x e s or1 an intcrcst in land \v;>s r!ot li:1611- lor t3st.q C I I was tawd I r l uxcess ol' L ~ I pCr oper iin11111:1at,t the dircclinil ot' Coul~ci l ,t h t Tax Ad~nirlihtrnlors hall r r f ~ ~ n1 0d t hc pcrstm the an-lount riaid ~nu ?i~t:sso f l i ah i l i ~ j .
(2 ) U'tlcrt: taxus in~pcrsedu ndcr t l ~ i Iij y-lalv arc to be : , t ' f~~nductdjd er ~ h i sre ct ion, ('c111nc1m1 a> d i ~~*c .tt lw l Admi i~~stratotot rcti~rrdt i12 alnourlt in wliolc or in ~ Z I I by appl!,~ns i t ;is a crcilit on accaurlt of the‘ t:l?:c~ tluc r l t .
aczru~ngd uc.
PAR-I' X l I
46.(1 ) S~lhject o scc~it,rls4 7 and 48, t , i ~ t .l~cv icd 111 a tax nuli ic . rrlniled undvr sc'ctiwn 42 ;Ire tlilc a11d pi~y:thlc. ;!\ o!' Jtjnc 70 o f the ycnr irl rcI\ i ih they are lirsi lovicd at thC o f i c r o f the ' l ' i~xntiur,~- \ ~~tlhol-rilI~' - ~ i r r . ~ t l ~ s t aItt~j,ur l intr~i g appeal i~riderP art X 111a>b c pcndirjq.
( 2 ) A l l I;i\c.s ~)ay:ihlc:u nties t ! ~ i s 11)-law arc dvtlr.; dur to thr 'T,~\ntin~All l l t~ur i tya tld art: rt.covur:iblc ;IT suc11 ill .rr~yc oilr1 01 rirrllpzrclit ,j i ~ r i s d i c ~ ~oor n11 1 all]; o1hc.r Iilrirlrlcr p ror~ t jcdhq ' [hi\ ~3!-l,i\r
( 7 1 Wherc any ptrccul d l l t j i ts tll;it IICo r she is nut Ir,~hlc:t o pay t;l.ies inlpilwd pursuant 1:) t t~ isI3 y-Ian. tlir P C T ( ~ U IsI l ~ i l l cl it l irr ~n i~rapt tr.o cccJingr; i r l a COUII o~co~i)pctc.Jnitr r i sd i c~ i~or~ lna unch ;in ;~y;,zal wirhin thirt! {30) (jays ot the date o! r ~ l . ~ i i io~fl gt l ~lta x ~lclticer e f c r r c c l lo i t ] Part XI.
( 5 ) 'The Ir>c,.i~cnct . ;i1o111 1c.p:. c t ->oi~il~io Il,i\ rugi~ter,ecai sccrl:l[> intcrcsl again8,t ttlc taxpal ar's rlllcrest in land in the I C ~ ~ S ~ C11F lSny pay tilt I:I\~S Ciut arid ~ u v hpa >inel\t >hall ex t i r~gu i~hl i cdc l~ro ~ i r l tgo t h ~ .T ;i\;nliorl
Authorir).
17. Wl~rr ' taxes art' duc. ar~dp a>dhlv i r c~ o ~yjut~cc~ivoittlh pa?m tnt uf rcr~tt ~ndcP~i-~ rrX II I . I h t prrlpt~rrionatc ILL)II IC'II~i' ; due 211d p;~yahlt~ ) r lIC date thiit thu re[![ i y duc a i ~ dp a!.ahlc.
((1) a l l I L - ~ ; I I cuqtc n!~col rhcr c ~ I ~ c onf~~ecnf~or curt~cot~f tl 11r Uj - l aw . 5 7 . l ~ I L I - a x a ~ i oA~ri~tl ~orityr lla! charge ttw p c r ~ l r )t~ arr~ccinl nrl asscwm~>:1ri l>ll w i ~ h;1 1l rcactlnablc. cost< ITICIII'~C~ i r t CII I ~ 0 1 I t ~ t i ooi!1 t nscs cJr orher costs ~rnposcdb y t h i s I>>- la \r . S u d l costs s ! ~ ~hlcl in arcorda:l~,cw ith S c h c d ~ i\l'~I 1 I 10 tt115 114-la\\.
58.( 1 ) A Ilcr.son ~\:ilnc.di n an a%su\5rnc11rto ll ;IS Iiaving an Ir\IcrtSt In land !s l i id~lr.f or all taxes ~lnlloscdi r ~ rcspccl 1)1'1Iic ~~l tereisnt 1.i11d rlurinp tllc year n~hall l u ~ ~ p atiadx es irrhposcd it) prsvic~isyc -nrs.
(2) I-ax, or 3 p o ~ ~ itohe~r tlo f , dut 2nd pajc~hlur.n der 11115 By-law rh,~(h as not hccn p:tid may h c cerrif icd bj, thc 7 ax t ld rn in~s~r i~ twohr .o st~:illa thch a copy ut'that p,iri o l t he ;lasu~sll~clrlto l l that retkrc to t h t t:ixcs pL~>nt>lSci ict~ ctr t i t icnt i r~t$~h all bc it1 tllc i b r t ~pl ro\ idcd in Schcdrllc I X. and i, pr~n~~i , l ;rpcrot ,o f of thc debt
59.{1 j Taxcs du~i,i rtd pa>ahlc arc: iI hpecial l i t 1 1 and et~cu~iibrdncocr1 the inkrcst in land ( 2 1 l l i c 5pcc1;ll ltcn artd e~~cun-tbrancrcc ferred tr! in si~bsection5 4(1) attachcl; lo thc lrllerest III l,lnrl tlcing t n l r ~ la. nd \vill:out limirir~; lhc forcgning. a~tdr l l~Iris] LIIL' Irltert'CI in I ; i r ~ l io f a suhseq~; t~ho~ltd t r .
(3) I tic p a w l ) N ho x q t i i r e ~21 1 irrteruxl ill land (HI i vh ic l~a t ~ c n~ lridert l l i ? Uy-law huh bcc'rt rttgistrrcd atid thc pc.1 sorl to wholn t l r i t , i w s \+'ct't 0 1 igini i lb Icvicci are juinl ly :+/\ti scvtrall;, l.;ahle for ~ t l cl i t t i . (-1) I I)c Tak Adn j~~~ i - t raItiolnry rcgihtcr n ccr t i l i~n tzis srlcd ur1dt.r suhscction SR(2 ) in cithcr reglstcr o t ~or after 3;111ui1r>2 , tr>lIr)t+I : I ~t t ~ c> car i n ~r t ~ i utlh~e 1n.rus art: ~ t i~poscd
( ( 7 ) When all tnXc.3 Itvied dgarnst thc inlcrcst i n Inrld h a ~ cbe en paid. rnc Tax Adnlir~istt.alors hal! ccrtif) that the sl'ccial IICTI a11r1u rlc~~~nll ianvnlp: i inst the inltrc'st i r ~la nd has bzcn d i s ~ h a r ~ ~andd. shall ~rcgislcr su&i cc.rt i f i i ; i~it~ir ir ~c ~tlhcrr c2lsrc.r Such ccrtif icntion shi3lf bc. s i~ft icicr~ptr oof of ll jc payment 01' t t~r.t :ixts nnrl Illc dischntgr of tilt sp t c i a ! l ~ e not . cncurllbr,lr~cc.
(7) ! h t 5pcci;il IICii~l i (1I CIIC~LIIII~I~~~CC j5 110l lost OI. in~pil~~.hc>C ~I c;!.\oII of any tcsllnical error PI orl~~ssion.
60.( I ) I txc.t,pt Ii)r lax pt.t>cccdingp~r lstponcd purhunnr IW suSsec~it~6r0~.I (I ) . or1 or al tcr J a n u ~ p2 fu l louiry i l !c~ar f o w~ h ich tahc\ a:? ~ t i ~ l ~ o \ cI ! IdC, Tax Adlnir~~rtratc<rrh all prepare a l i s ~(1 1- uutstand~nct iiscs and r ~ t t'h e IICI->OII\ liahlc [()I- paqtlwllt 2 Within t l ~ i r l y( 3Oj ti;,!^ o f ct~mplet i i~uni t t ~ cl i h l pursuanr to suj,scctior~ 60(1 I. ~ t l c'I a\ Adn~inih~r i i tsot1~i1.1 1 tl~ilil,il l thr For111 s t t (1111 i l t C;~IIL'~XU, i tI LDe' rnanl hi Paqrtlent and Notice of I.niurcemc.nr P n ) c c c d i n ~to~ : very pcrsorl na111crlo r1 l l ic I~st.a nd to c i c ry laciitec, tc'r)arIt. a ~ e not r person ~ v h o q cr ~ghts.p ropritrdry or ~ t h ~iwr. ~ITI~! l hc ~ t ' i c t e tbl ! ~ l i cC' ~ It i ) r ~ c ~ i i tptro~ctc r'dings (.<) 1.0: the put-pus~,so r' tills \ccIiul l the rllniling ot' a l>'n~nr~dfo r I'.i!rr~rnt and lir,tli.c' of I:~I~'OICCIIICI~~ F)rucc.ed~nysis dcct~>~I,rr)l be dcli\.cr.j t l 1~1 1ca ddrt.\~ct..
( 4 ) II IX)II IIIU cxpi~-;~ti io)rf~' t hC 1l11rt~( : ( I ) d i ~ yp c r~odP I-ovidcd in tllc Ilcmarld h r PA! l r i c~ i ln 11d Nl)ticc of Ilnfnr-cctncnt I'rncccrlings dclircrcd pirr ~LI:~III 10 huh\ccl~c~(drl~(? ). ~ h c1- a\; Administra1o1- shall rcclucsl: nu1l1ori7.l11un from C-rwni.il 1 0 cr>rllrllcbrlcvc ~l!~lrccrrlcrltp r ~ ~ d e J l l la3g airi51 the far; dubtors. C'out~cjl nlsy i l i c~i l thc i '11 A~~II~II~I~,I~10, ~cIoIl,iIln~l cncc. L ~ ~ I ~ O T - C C ' I pI ~rCuIc~c~~ 'dirlg\
( 5 ) I1rlr)rI r) lllc a t ~ t t ~ o r i ~ aotfi aon~y~ o f thl: enforccr~~rnptr ocedirigs sct out in sectiolli h I . h ; , 64.0 5 . iind (!(I, C o k ~ ~ l<o\~);li lcl u ~ ~ s uw l~l r atny~ n ff'ecttd locatee.
hl1.l c'oun~1I1T I , ~~~p oarpip l ici~l iorh~q thc. tax dr'btor ( I pcljrpt>rlc t,ih 1112e tllbrct.tilcnt pi-ocucdings for a !:pc.ci!icd p - 1 ltod. 01- 2 ) r . ~ ~ olr.~ rclririi~t r llc taws wticru Co~tncidI ctcr1ninc.s i1 1.91 ( a ) I1111 pnytrlcrlt \\ o i ~ l (rlt cult in unduc Ilnrdsl~ipto il-~ct;.tu cIr!>rtu or (b) i t IS nccessar) r i~ ldin thc hest i n t t r c ~ot f the f1.1rld lie ~ f i t ' i at trnllsfcr of tllc tax dublor's intzrtst. h0.2 C:ouncil In;)>. Ii r ! t i l 1i111cIn tirnc', provide b> tlLinci council r ~ x ~ l ~ ~fol ri othrel reduction o f taxc's due b! tiixpaqcrs for a laxatic~n id11 nruount c i ( ~ l n tlo 01. less than the nrrl~>tlritto i t tlich the taxpayers would bc entiilcd in accordancu + I it11 thl: hc)r~>ucx nt=r graIlI Jc'.gi~latioth~a~t nould apply i f the taupil~,er'si ~iturcsti n land \+ass ul?j?jrsti r ~ t;>xatiotl by a rnunici[~nl~.l !
1 I ) Wit11 thc : i~ i t t~or i r . l~ iaolr ~C r~urlcil.t l l r l ' i i x Adrnir~istmtort nay prucrcd b!, I r ;!! 0 1 - Ji51rcss if thc tasc\ ur ; ~ n )p or l ic )~ll~lc renl' rtrt131rr ~ I O l l ~ l:rtfl't cr the thirty ( 3 0 ) dal puriod providLd b) ~ h cl ) c~ i~ar lfdor I'aqnlcr~l arid N n ~ i c01'~ L ~nt i~rvc~nsccrr~rctc l pursu,~ril t ~ rs ecti i jn hO or the period sl,ccitjed 1):. (:uunvil pur5u;irit to suhscu~ic~n ( 7 1 ) I [ I 'I !ibis ci.pi~-cci. ( 2 ) Tt l t ?'ax AJministroto~s- h;ill scrvu a k o ~ i c eof Distrtss on the tilx dchror ,lrld praviclc a c.(~y>of -srl~netu thc I~lin~c:<\v. l~ct.ea ppliciihlc, ill t t~cli ji-rn sct 0111 ill Scllcdulc Sl. ) I t the tnxcs, or any po~-tirlntl icrcor. IC'III,IIII I>III~[;~[IJ~CI?w~II o~vir~tgll r ~i t r lep roviclccl h~ t11c Noticc c l f ' I)is~~,c.;\il.i c 'l'ax Adn~inihtrlitor~ h ~cfllecl t a seiz~rrt.b b dirric:;, of \11cl1g oocis and pohl a rlvt~ceo r1 t l ~ cg ood!, r v l ~ i c l ~ arc ~ C I / L A ! 1-hc sei/,cii gi~oti.; s h ~ l tl1 1u11h c ~It tIic . I;~~>~,L~SIIIII of ttl': t3,111d. as represented hq. ttlc Tax r2dlllir)ictl.alor. (4) So lotlg ac CI 1axc.h. or ariy ponlon iticrc~lt..r t~ r i n i ru~u t~randing,n u goods scized pursuant I { ) sub~r=cti~i l l (3) nll ich ar~: lr~-:itcdo n Kcscrirl 5halI tic. ~ , r~ : l~ jvttclcd'l C ~ ~ L ~ I IiI~ n dan y such r c m o ~ asl hall he considc-rcd n IrtFlmcG
W i t l ~ u r~cs~rlr ict In; 111~. gc*rloralilq 01 t lw I;ll,cgn~r~sn, o .;utlll gt~(ld>s hall hc s e i d by a bailiff. sh r r~ i t ,a sslgncc. l i ( l i~ id ; i t~or~ I.I II,,IC~. 01-; ~ t ~ t h { > r ~II(:L~S~~iLl'C it ) t>; i i lkr~~pttq'x. i ' t ' l~u~~ idt 'trh c authoric of Cout~cil .
6?.(I j I t t l ~ c'! 3%h t l l r l ~~~~ .> lsrc;i~zc!so rb y distress the tau debtor's srjc>ds purhu:ir~l to subst%c!iiln( I l ( j ) .a rid the tax dcblclr duc-s 11111 ~ ~ I I T ~ I T I C I ~lcCyCa l proceedings in a cnurt of i -on~rt lcnjtu riadiclioi~\r it l i in s ix ty ((30) Ja!s ~ f t c irh c. diile c~f' \clrurc~ h ; l l I ~ ' ~ ~~ gI I iCr .~>~ c~ i./u rt. (tle goods rnay bc sold ill accc.~-c],~ru~~IcI.I It l ~ i sl' ,irt and lhc. ras debtor i i c5topot.J I'ri~rt~i L.I\1) 1 1 t~tt ~l: t ~ l i l l i r yo r t l ~ cs c i~urtn: r~ctlh r: sa l t of slit h gni~d.; ( I ) I t t he outstanding 1 ~ hav~e no5 t be en pair1 in full ~ i x t ! (611) d;ls atrer a svixuru by distress pursuant to suhsec~ior6~ l(3). thc goods sc i f~ywl i l l be derrnrd tu have hucn xh;lncloncd b! th? tax dchtor and nln:, hc stlld b! ' ~uibl ica ~lctioll.11 31: proceeds o f ivllich I$ ill I!c. i15cd Ibr pa! r t~ tnot f !/I< outbtrtntling ta,\ch
( 3 ) ,I Notice of Snli. ~ t ' ( i t > r> tSl \C I / L 1~ 3 D~ i strt'ss in thc fornl ot' 5 O i ~ l u l c\;I I sllall bc p i ~ h l i s l ~irnJ a1 least onu ( 1 iicwsllnpet. o f g c n c ~ ~Iotr, il c i r ~ , u l , ~ ~to~ro stc) l cl i (7) d;i>s prior ID the h3le. aud shall hc posted on tht. tau dchtor's ~~ re t r i i slor .c~nt erl or) lichc-I iL .
( I hc .;nlc of rllc qon r l~sc ircd !,I dt!,lrc>\ s l~nl lb c conducted ar th' timc and plnct advertised pllrruant lo s\rl~scc(io(n3 ). IIIIICFC i t i s I l C C C S F i l l F 1 1 ) itilicu~rrMl IL t i snle, in u hich castbA n adrlilicrndl not ice jhnl l be publi\h~.JI n thi*
rll;itlnct- 1"-nvidcci tly kut~sectior(~3 ) .
Any su~plu-I, L .\IIII ~ n gli uirl thc sale cur~d~~~p. rucrcrui ant to s u l w c i i ~ u(~-I )a.fi er deducti~lg; ill li,lhiiit i c r (11 thc tax duhto~.,i nclud~~\a; l l cnst., and clial-gcs 31-isin9I rcril 111c a,!lt.. s l~clhl e paid tt) thc lax dtbtor. In rvdllt 1ll;il (lit' '1';1\ Adr~lirtihtrato~i> ~ ~ t l c c ~ ~l ivl iht ~ni.; c~l t i l lcdlo s11cI1s urplus. tllc Tas A d n l i n i ~At ~I I ~ > 11;111 1';1>, sucti moncy IIIIII coilr! t3y way o f ~ I I I L . I - ~ ~ I~Lc.t~i ~o Li ~~,~
hJ.( I 1 I F t he laxcs or any p . it~ cr cul~rcrnaiurni paid after rtw III~I~!( ?U) dij:, period 11ri)~id cd 11). I ~ CL)'c '~l!~irjd for 1'i1>1il~nat r ~N~olti ce of E ~ ~ f ~ r i c r lslc~ft. \l ~t *~dU I - S U 1~0I ~ c~ c t ion6 0 or the period spccifitJ bb, Co~l i l c i~l l u l - ~ i ~toa r ~ t s~~bscc~ i6o0r.l1 ( 1 ) 1 1 3 ~r ~ ~ l i r c dI:o. uncil nlay authori7r tht. l ' n k :iJrnini>tratr,r to proceed by iv;,! uf snle of it i~l>ro\'rtr~enotsr propr!cl;trq iritcrcst. 'ftie Tax Admini>tr;itor shi~lsl trvt. ttw ta r debtor and. ~ v t ~ carpr l~l ical~tcth,e locattu. a Not ic t of Sdc nf Iml~rt~rcmcnatnsd Ut\prisitiorl of Interest in I.and in I hr furrn of Schcdulc NI I I .
2 ) C)I lur lc t'ihll(~ri1i 1g thc' y c i r i r ~w hich t l ~ cl uxus arc irnposed or. ~f ~.nrclrcc.rr~c.pt~l.ot ccedings a r t ~,tl>tr~>IlI[lI~C-IC. st ~ ~ b ~ t ' c thbOo.~I (l l ) , six (Gj IIIOIH~I~ trc1111l t~re nd o f thC period ~p tc l t i edb! ('ouncil, and upon ~ h r l a i l ~ l r ~ . rht t;lx dchtnr tu p ~ tyhe . clulstar~cl~rtyd xrs 01 [ ( I colnlncncl: Itgal procredi~ig\i n a court of cumpctcnl j\lrisclrction vhi~l l t r lg i r~thge snlc I~IJ-i ~ l > t l a ~ ~t~hen nT,a x hdrnir-~istra~oshl-a ll scl! ti12 I r i l p r .~ j~cn lconri ~di spow uf ~ l l c intcrc,\t o f ' t t~cti is deblor. it1 t l l ~k t.\~.krc . by pribl~ca uction. or- pulsli;int 10 ~ r i b > c ' c t (i ~3 )~ bl y public tertdet.
) C'ou~icil shall prc.;cj.itir 1l1r 111cttloCI of public ttnrlcr, in~lu(11ngth e condition? ol s;llC. mc!llod o f puhlic:l~io~onr circul; i l io~~;~.r l t Ii c )~~J~ l i ril~r~lt ihtc. t lrdfo the :icccpr;inctL ol-ati, oftr'r.
(-1) A T<nricC ot' Siilc o f ir~~pruvcri letn~~ti.i d1) isposiiiol; 01 Irltercjt i r ~{. and in thc fbrrr~o i S cl~cdaluX l I I to this l < y - I , ~.;11i;)1~1 hc. pr~h~t ,,l~criil l ;il ]<act onc ( I ) II~W> pclpcrc -~;)f. t*ncr;~l l o c ~~l ,ircitlaito tl for scv~*1(17 ) d .i> 5 prior to the hi i l~' .ii nd 5h;lll IYl>u :tcii o n t I l t t ; i ~c lcbtur'h Irc.rillqe.; I ( ~ c ~ o~nt Kc c~~l c rve.
( 3 I ~ I Cs ale of thc i tnl l~-ovc~~lvarnltds ~ j l ~ l>O> i t iOofl l intcrest ill land 5h:)Il bc r-l~riductcda t thc t i r l ~ t :a nd placc n t i ~ ~ t i ~pusrdw tnr to subscctiort ( 3 ) , un!t..;\ i~ i s rlt.cc.ss;113 to ;i?joum su~11~ IFII~>I[~OII. I f ail adioummcri~1 s
IICCC.,\;II~ ill1 ildditiorlal rlc\llCcs h;itl t ? p~ i l hl!~tlccllr l tt12 rrl;irlnt.l- providcd b s~rlrsrctior( ~3 ). (0) Wit11 prior applo~.iIo l ~ ~ ~ r ~ u rt ihc i 'lI'.a x: Ad~nini \ t r~ l toInra y at nrly salc arid disposi[ion cond~~c t~rLdI I ~ L I L I I I ~ 10 >ullsuctiurl ( 2 )o r (4). SCI ;111 irpLr:[ pricc equal to the o ~ i t ~ l ~IJ~\C?~ a~nd tlhni ~~ul p set prlcc. shall be the loi\cht p r i c ~ i i j r tr 11ict1t he in~pr~ovcmct~r11!:\ih hc sold and thc intcrr'ht i t 1 land tli<l~ust~ci.
( 7 Wllcre t11t -l';ix Adrrlir~~srr,~tsoerts an upsct pricc. putl;(~;k~tc~j ts uhsectiot~( 6). and ~h:.ic. is rlo bid at the salt :ulri tii,,plj<itlr!n cr~rl(luctcdp urcuant to ~ut>srct io(r7~) or (4) t h ~ its r q ~ l a lto or greater l h ~ nth c upset price. the
' f : l \ ; l i io~~A UI~I(ITI~> ~ h i ~blt l~ ~ ' C I T I Z (t~o hc tile pl~r~ll;lilear-n d shrill acquire the i~ltcrcsti n t h I~:rnd t r r c and clcar of-all ~ I~CL~I I : I>~o~r: IcIl~~La~rg~t s.
L S ) Ar dr~yr lrnc within six ( 6 ) r ~ l c \ ~ i t al ~ft\u r ~hcs' nlc anrl d i c p u s i ~ iI~~) t~l~dpt rl ?Liarit to sub~cztion( 2 ) o r. (31. Ihc :;I.\ richtor nlay ~L'CICCIII his or l ~ c ri r l l r r~htb 1 1 161t l i l 11) pi13 1112t o t l l r I-ah: ;\Clllji!lls(rator th t ~CIII~ IIIOUI~~ 01- .ill tnxrs fo r \ \h ic l> t t i r irltcrcst> i tcre di5pthcd. togelher with all taxej \rllich havc r i ~bsc~ lu r l~h~l ltcl !n due and thc. rr:lr,onahlc c o ~ l cin currcd by t t j t I'AtjuAthr~r~ityit 1 dIispIoc~ing orI' thc~. Irltr rcst.
( 0 ) I f upor1 t l jc ~ X ~ I ~ I , ; ~ ~ I ( I I(II I' thc redt'11ipti~1p1r r ~ o dp rovided h! s~~hsectiu(Pr)~. at)) 1>0rti0o~f [he t~xc:, l'clrl;~irls O L I ~ S I ~ I ~ ~L i~l rId'I i~.;l~'t!.\ ~l~r,n clf'lhr irtterest sh;~llh c ccrlsidcred final and u ith r n i n i ~ t c r i ,c~lljn ccnl, the
~II I- I IIJWI '1(1;11 I o h ~ a i rI~~ t l c1 r1 thc inkl.esi i t 1 land. - 1 hc' '1 as Adru i t~~c t r~stohnr ll curliry the tra~lstcr1 11 tllc fol-111 p ~ t inJc d i r ~Sc hcdulc X I V ii~lrsll lnll rcgistcr i t i n unv or borll rrgistries and shall serve i t on t i le tax drbrclr
( I ( ] ) Il pclr~t l ~ cii lirig 0 1 t h C ccrtificatc pr-uvidcd b> sl~hsectior(~9 ). the purchsw~5 h;lll bc. substituted for ttic lax ~L.IIIOI, 2.; t l ~ ch oldur ot-tllc 1111cr.c'hItI I l i l~lda, nd in ilClditi~1I 1( r nrly clthrt obligatinnc. h.h,ill hc I~oblcfo r all fitturc la\c> a.sscssud agnirlst that intercht.
( 1 I ) IJprm 111f~i l ing of t t~cc et.~itic;l~pc n l t iilcd by subsectin11 (0). any suq)lus rc!,ulr~ng fro111 the salc i111i1 dicpo5itioil ct)nd~rclu~plii rsunrlt to suhscctiLw i l l or (4). after dcducrin; ;ill outsrandirlg tnxcr of thc t 3 r~ic hor, i l i~ . l t~d inrcca sclr~.tbll:c usts and CII;I~i~i~Lis'iSngl - ~rclrnt he salc and di!.pcwt~on. >llall br retur~ludl o thr* 1 . i ~ c tcbtnr. In tlw evctlt that thc I Adnlir~ihtratori s ~irlccr-tdinw tio is entitled t i ) 511cl1 \urplus, thc Tns Adrni l~~c~l-dstluiarl l I,n) < i rc l~nl lllivy il lto CU~ITI br, wn! o t ' i ~~ t~~ -p Ic;;icl d(ic~~bt-~ .
( I 2 I!pon the l i l i r ~ gi> f-~ llcc. ertificate PI-ovided b~ ~111\~ccti(n9t1). any r c m ~ i n i rdle~b t of tllc ~ i cxi~ qhtoru it11 r c.l;lJect to that ~ ~ ~ C I - L ' SilIl I.~lid,~ r lcluid ~ a~ll rgci l ~onilblcC ~ ~ cIhSargc 's ar i~ ing1 ir)m I l i r salt at1d diqpiv,ilicbn, shnll bc r x t ~ ~ l g u i ~ h c d .
(13) 11. punun!Ir to subscctionx (7) artd (9), illc l1;~lc!lIJ :, hccome thr: o\rllcr of tlic irlttrest in land, ~ l ~!c-a.x Administr,~tor Iilny rc l l such it-i lhin ni t lc~)( Q0) dnys for no1 lehs tl13n tlw ~ ~ p spertic e b c ~p ilrbi~nrltto suhsczrion (6). h J . ( I ) 1 T l l ~tta x e s or any pall t l ~ c ~ c or cl 'r ~ ~ nui nr~ paidaf tcr 1hL. l t ~ i r(t3~0) da) period pro; irlcd h! the I I c n ~ i ~ n d l'nr IJoytnetit and Nulicc 0 1 ' I nli)rc.cn~cnst crvcd pursuilrlt to srcliot~o t) or t l lc prr iod specified I)? r ' ~ ) u ~ i up iulr s i i n ~ l~ot subsection 60. l (1 ) 11~csl pirccl. Council rnay a t~ tho r~I(l~ic= T ax Administrator 10 prucctd by uaq ol' c-incellation c~f I I I C ~ ~ ~ t e r cIs htu. '1 iix Adm bt~~\tratosrh ;~lls crur: n Nnticr: o f C'anccllalior\ OF tl~tI J \ dch~or'si nterest i t ) land in thc ft7rrn ot~SchcdulcX V .
(2) I ht: 'I ,:\ ,4drninistrator sh311 ~na inl copy o f the rluticc rcf'crrtd to I!) s~lt1l;rilion ( I ) to e\ ,en,p l;lcc nhcre tllc i t~t t . rc\i.~, ruylstttcd altd to ttw 11)ciiicc. i r itcre npplicablc.
(3) M'hcrc tr~xcsa rc nul p a ~ dh c ~ ~ ~Jrucne: 30 o f the yc:lr f t 3 1 l o n I I I ~th t tasrltioll hc.11 111 \+IIItche~! i tL 'TT ilnposcd or IVI~~III s i ~(6) t~loritl\c: ~t'lc.r tllc specified pcriod I!' ct~tbrceruer~ptr occcdingc p0~11101it'd~ lildc'r siil>sccti on 60. 1 ( 1 ). Co~~r i r .t ill; l ~ dircct t l ~ c- l',ix Adtr~in i~trator trl c L i r ~ ~tchel Jc'asr. liccncc cl: pc'rtrlit to occripq the i~~tcrc isnt larld. 'l'hc ' I ' i j ~t2 ~lrr11riistr;ltosr llilll cci-II t) tllc car~crllalionin rtlc fbrm pruvidcci i r~I; ~.t~tdlrleX L'I to this L3:-lan. ar~ds hall rc;i\tcr i t ill I ~ Crc g i~ t t rs . (4) I llx'11 cailccll;~riclr~a t the la\ dchlor's ~i\rct.csilt1 v.l n i ~tthe~ c ur~sctlto t tht. hliliister, the 7 axa l i~ l r.4~r ltl1nrily shall : ~ ~ , t l t i i I~JIL.- ~ .ir i~c'rc'sit r ~th e land 11-cva rtd c 1r.x c ~ f l lcln cunlbrances or c l i ~ r g c .
65.( 1 ) K(~~v,it t~starldain;g ot l~cra c l~ontio r the rccovcry 17? KIXCS set out in this by-Iai4. I [ arq t ; l \e~r er~lain 11!1paici tncnt j - lour (14) 111onth.s allcr the ~nni l ingu f tht Dt~ i :n r~fiul r I'aqmcnt and Noticc or t:nforcr.inc.nt scrved ~lu~-su;int ct ~s uction (10. 111c l a \ dvhtor's inter<s~in land in rrspcct o i hich l t ~ eta xes rtmai17 ~tripnids ll:i[I. subjcct 10 >ubsect ions (2). (3 }. (-4) nild (jj. bc ahsolutcl> fc31-fei~ed.
(2 ) 'Tht tax dctjtor 's intcrcst in land sliall bc Furfeited undcr suhctc~iotl( 1 ) rijrty (40) d;i>h ,il'r~*r hr I - a l :2dlnin i~i1 lorx r)r.s d N~jtic:c.0 1' lkorkiture pursu,Inl lu subsection (4) i r l t l l~ .to rrrt set out in Scl~c.dulc\ V! I on thc
t:iu rli-htrlr. ;jnd or1 allyone elsc \vtic> runy bt. i t \ lat+fuI possession o f ttic irlt~hrcstI r l I ~ r ~ c f .
l J r ~ oto~ .s erving t l l t Lt>~lioc l' torfciturt. pursrlant to ~ u h j t < t i o (t4~) . the. 'l'ax Adnlinistrstilr sh.111 ohlaill ; tu~ l~<\~- i / ,ti roi rr~~~Cj io uncil to prr>cc,cd b!: forfeiturv.
( . I ) that LIICint crcst in lar~dh t-Id bq llle t a t dc.t>tor is subject to I'ori'c~lurcI J ~ I ~ C I -t his suctir,ri; (b) thc arrwurlt o f all tilxus, ct>51< arid d t ~ ca nd payable o t ~th e da!? ot ttie rioticc: ( c ) the dale nti n l ~ i c ltill c intc~-csifn land hcld by t h t tax debtor r$ ill i u r i c i ~ . (dl that thc I;)\ ~1~h:oIli1is the right lo pruvclll lbrt:illrre try p3yinrnt urtdtr t t ~ j s5 ection: and ( c ) thill OII icr ir ' l t~lreI I I I ~ C ~ this SCC~~CI~I ,l l~ti'n t trcst hcld h> Ihc tax ~ C ~ I O iT~ I l~ C R' TSCI-vtl ill bc fo rk i t ~ d clcar of all ~/13rgc'>r ' ~ ~ e gtl)~t ose~ h i r dp afly in tcrv?!~i rhich ~lhcrwis l :a tlach to thv rllrc.rrst i r i 1:inrl. ( 3 'Ille Notice o f Forikittiru silltll hl: rllniltLl or delivered to the tax debtor's la.;[ hr~(~:~;ni1 ddrcs.s or, to ilic :~rldrc><rr f ttlc person slwviijcd i r ) Ilac rccortls of the. 7-axatinrl Authority.
1 It'herr ;in? t:lrus rcmiiin urIynttl uti December 3 1 of thi- sectuid brnr ;iftrr tht. calcnciar >,car it1 ~ i t ~ itch cl ~ \r crc i~t~puscpdq, mrnr of thosc I;~\Ldo,v-a (lot prc\erlt fbrtcitur'r 111)ls>Ist ~ ep a! rnc'tlt
(a) r~lcludesa ll taxcs thrn duc ~ r p~a~dabl e: (h) i n c l u d ~Ih~c rrasonahlc costs incurred hy 11ie Taxatjo~Al t~ t l~a r l1t1)1 the forfeiture p r o c c t d ~ ~ I;g~r.r d (c) is lnadv bcfc~ref orfriturc occurs undcr rhis sc'ction. ( 7 ) Wlrh tllc curlsent o f the Minister, 1 1 - I ~ ' l,rx Administrator shall cert10. in 11ic ~(I~IsIeIt out i r l Scl~cdulr X V l I I to this By-l;ln, that the inturc'st in land Iitlcl by the tar debtor hi15 hccn f o r f ~ i t ~arrl~ dt t~rR egistrar shall rccurd
Illc r l t)c~~rl)e~ra~rt ~ c e l l iI~l lcl g la x Jcbtor's interest in thc. rc.gistcrs.
( 8 ) Ilpon IbrfGiture of rhc tdx Jchtcrr'u inlcrcst in larid the Taxation t\r,:i~ority < h ~ lalu qi~irzt lie intc.t.ccl in 1ht land frct. and cluer 01'1111 ~ I I C U I T I ~ I ' ~ I ~ ~ oCr> chnrgcs.
66. 14'Ilt.r~ the Tax Adminis~rclltlrh as rzrrsonnble grounds ti1 twl~eveth at thu taxpayer 11ltrnd3ti ! rcluovr his or hcr good> l ion) rl~eK escrve, or interids lo distnnntle or rr lnorc his r l r Ilsr impruvernents on Kcscr\~..o r takc any
i t I I I I I i d I c ' o n o f s Tax Ad t~ I~~ i i : u~snh~illo1 ra pplv to n court ot' cr>mp~*tcnjul risdiction fur rt.1nt.d). IIPIU ith5tandirtg the fact ttl'lr ihc Ii rrw for I,ayni~.rlt a t ' ~ \ r . rha 5 not yct uxpirr'd.
h7. It thc taxcs r l r any p.lrl ~! icreurfe mair~u npaid :iftcr thc thirty (?I)d); l> per~ncpl ro\ idztl br, thC I)crn.u~d tllr I'aymcnl alld Notice o F Fnf'~>rcv~r~scenrv[e tl pursuant to rrctlon ti0 or the period spectfied h, Cour~citp urhuant to s ~ ~ l ~ c c c thiOo r.l~(I ), Council 1n:iy authorize that an) scrvicc\ yrovfilcd by the Bartd or pur\uant to any ctlnrract w ~ t h ttw fkind, to the tax dc.l-.tor or t ~Ilh t inturcst it1 land asst.sseJ pur>uarlt 10 this By-law hu di\ct?nti~~ueAd . Nolicc o f I)iscur~ti~iuancocf Scrviccs i t1 thc. hrnm o f Schedule X I X stlnll hr: dulivcrcd to ttlr tax dchtl>r ar~dto the luci~tee, where appl,np~-i;ltc,t hirlg (30) days prior to such d i s c t n ~ t i r l u ~ n i c3.r d shall includr the dutc, rlrrlc anrl pl;~cc wilti in that think ( 3 0 ) d,iys \%,lient he tax dch~nro r tlw Iacatee m a apptar bttbre C:oul~cilt o h h o u cdusc a\ lo why thu strvjLc< sIIo~II(In ot ht. discoritirl~~ei ~dn r(l' t )un~rsl l~ i l ldl etr r t i~ inrw hether tlr not i t i t ill discontinut s u i l ~sc r-vice>.
PART X V l l SI-.f<VlCI: ANL) I,OC'AI. IMt'KOVEMtN7 CI I:II<CIES hs.( I ) Council m;q! h> by-laic in~poscs crvlca and I ~ ) ca li nrpro\crticnt ctl.~rgrs appl~aablet o s p r r ot' thc Kcsorvc (hzreinaf~etI' n his pi1i-t called tht. "arua") 10 ra iw Itlorlr? for thr follo~vingp t~lposus:
i ~I i i t I 1 I I I l l ic
(,A) the c o ~ i s t r i ~ ~ ol iro ir~~ls ~:i l lal uc lrk . stl-ccl light,, ir;lter suy>plq propere III the a1 t a :
(b) 1hc rn;iinre~~arlcca..p cralioii, rcp.~iru r coristruction rrf ~$orh:< (c) the curting c ~ gf r ass nl- \$ rcJs or thc rrirrlrning of trtch or s l~ rubh t roj r~1 ; t r l ~ I~iyll\v;iy, lnrlc c)r other p i ~ h l i ~ . plnte;
(d) 1111. s u p l ) r c ~ ~ i o nf ' r l ~ ~uhr ~n r ly h i g h ~ v q ,la nu. crr othcr public 1il~r.r. (c) thu col lcc~iora~rl d disposal ol'gnrbngc: (n the collc.ctiotl and disposiil of night soil rlr thc uurjtcr~lso f s r i v a ~ c11 uldi11gi a t~ l isa; nd
p nt)(r+i thstandinp p.!~dg raphs I ( a ) iu (f) inclusi\c., siic.11 other projr'cts ~ I > I - I ~ I Cr ~wiritc.~~anicrcl ~, p ~ - o v t ~ nor c . r ~ ~ rcp:~iru l'prvperties within { ~ I Ca rea as Council m;ly dcrrlrrnrr~ct o b e neccss;rll, rjr beneficial. ( 2 ) In Ihis ]';in. "c i~.~rgtI"li eans a locnl i~~ lp-ovcmccnhta rge ,ind ;I service chii~gc. ( 3 ) A ch~rgr:s hall be based vn thc acrual or estimated annual cost of the locnl i l i~ lvc l~erncunrl serclcz and shall be levicrl dt ( A ) a uniform ratu: or (b) ratus fol- each c l ~ sor f propcrty h;~scdo r) 1 the nr;~l~btc)rI -lirlzal feet alt)ng ihc fronting or ahuttin:< Iitrlds, ( i i ) [hc a rm dctcr-~nini:clb y thc. h o r ~ i l ~or~ ayb utting tancls. ( i v ) the cstimiltcd or actual r ~ s eo r ctlnsrr~llpticrroi f t l ~ cS C ~ V ~ CI)C! ncc(ipitr~tho f the lands servcd (4) Thc. cocis Ichvicd shall i nc l~~dct~. i g ~ i ~ c e rai ndg advertising cupc.~l~,csin, terest and cL5riji rlg c o x l ~ ,> !til. !I)L:- tllnd 01- ; ~ m o r t i ~ ~ t icainr sl ts. h~ tnk i r~ag~ )dI c ~ r i lr ees, adrr \ in i<~r ; l~cios~r~b <rnd any rlthcr eupcnscs ~ r ~ ~ i d c n1!1:)i l
initiating ;~ndc arrying out thv \cork.
69.( I ) L3elbre i tnpos i~~a qc t~argc,C ourlcil shall gi,,c , ~ tI sart fifteen ( 1 5 ) d v s n oticc by (a) puh l i~h ingtl lc 11ot1ce 111 inr to the tnt'clIII,g rcfcrrcd to i t 1 section 70 in n ric.t+spapcl-o Cgcncra! c ~ r ~ u l n t i o1n1 thc Iicsurvc, i f 3 !1~;
(b) pusling tllu llclrice in the I h n d ,tdrr~ini~tratiotlnf' fices and In prtbr~\it~elo~cita t io~\O>!I tllv Rtscrve; nnr! . ( L 3cnding the noticc by rtg~stcscdm ail, the to r~nSC I out i t ) Schedule X X . to ;iffcc.i~hdh u lde r~o r ouc~ ip ie~> . W I~aUrc no[ rtsidt l l f (,I) I t ~ cR eserve and providing ille luc,itee with a copy ol-lhc' notice. (2) I t shall b e suf!icic.nr rlotice undcr paragraph (I)(c) if thc addrchs I I I the c'tilTcnt asscF'imcl~t 1011 i c uscd ) 7 1 ~i~o!ic c.s I1aI1 state (a) [Ill: i ~ ~ r e r ~ toi to-Cn ouncil to h,\ve the work pcrformcd :ind ta I r t y thc chargt: bl the arca 111 respect of' whic.h tit charge 1s 10 be Icvicd; {c) the ratc. at i\l\ich rhc charge wi l l bc luvirrl, a t ~ J (d) that Colrrlc.115 )13Il hold a pt~bl lcIn cctlrlg to considtr n r i t r c ! ~an d ural rcpl-csontnti nns
70.(l j 011 thc diitc iuld at tllc r11mc and plact: set out in ll le r~orict.r efkrrtd to in secticln h0. I'clur~cil~ I l n lsl il and reccive and huar rcpt-cscrl~atior~b.
? U t~crcC OLIIILI~i r t l ~ \ o <at ' ~ct iargt, if 11ccd no1 g i \ t not ice ~ r ei i ~cll~ u c i ~ . ~ d i>rc~apr ,u r~lc.~I.r; proposcs 10 ; ~ r i l ~ n!)-JLC l ~j.-l;lr\ that iri\ptl.;ca ~ h l :c f~itrgc.
( 4 ) :I 11~1iturrInrlc rc.:l>c., not evcccding tcti percetlt (I0 %). in the. rale nl' a cllnrgc. ~CC,ILI\C actu~tl01 - e5tiii1nlc.d <us( >t1,111 h ~d,c crt~cdn ot to bc an amerldn~cnt u thc. )1: ( I ' o u ~ i ~r1il;lil l c.rjlc.rlci the n ~ o t ~ ernyis cd urldzr lhis Part, and ; i r ~ ! illtercsl 111:lr ror tllc ~III,I)IITC- ~ I I \Jii 111I) it IK ~ k r \c!i~ilc tl in ttw i r ~ ~ l > ! cir~lgi ~b>e -~1i~int. 72.( 1 ) i llargcs 1intic.r this r'drl shall be adrrlinistrlr~.d2 nd enforce,. ut1dt.r this By-liiw in 1l1c salnc frjallnc,i i L > t:ixes.
( 3 ) I'hc ro l l fi,r a clial-gc nlay be pan ot or a suppltrncni tu t h L * s,ac<slnt'rlt rol l 7341) Nothing undcr this By-lniv s l ~t b~c lr tr~dvrcclv oid c\r ~ n i : ~ l r~lodr .s l~nltlh e l inbi l i t l o f a114 p tnon to pa! tax or any other arrlotlnt undcr this t3y-laxt he 2fSfc1tJh >
( :I ) ;111 t'r1-or-o r o~tlissiollin a vnlu:~itn n or n L nlu:ir ioii Ir,ixvd \..PIC!! cln inforrnr~tiolli ll thc tlartds of arl n s ~ e q v ~ r or the Tax Adri~inih~ralor:
(b) rrrur-o r o~n~ is \ i t ~ l:ill l J<FC'~SITICII~ roll. t i i i rloiict. or all!, r~oticch crctl i~(ic. ~( 1 1 74 . r l ti~l(iili; t) ;i CCL~I~[I1.I: 1t il provision 0 1 ' t h ~ sL 3, - l i i \ c , ih kcl id or i n v ~ l ~shd,j \l r l c ~ ta ft'cct t l ~ cv ~l i t l r t ) or invn l id~ loj l 111;. re,[ u l t t ~cti ! -1,lrr.
76. KII ; i ~ictm o t pro~c.c.cl~rflogr thc rettlm o f nlonrq paid to the Band, wl~crh~u.r idcr prutusl o r orhcrrv~~e01. 1 aCL'flllnl 111- 3 d ~ l l l d ~ lid~. l l c l l l l~~l l l iOlr i l l~ i t l id ,ll lildt' f i ) ~t i l X Or illl)'a lll~7llllft lfldr'r 11115 L j - l ; i ! i ~1131)b t ~ ~ T l l l ! l c ' l l ~ ~ d after tlle cxp~r;itii)rlo t si?: 10) tnu~~~itrto. ;r i ~th c l r~ak i r~ogf t he payruerll hut thr: r j k rncn t shall bc dcc~ncdto h i ~ h~ruc11 vo lun~ , l~ -ri~l~nd c..
7 7 . C:hiuEnnd (:out~ciIm ay , by [land c(1unci1r esolution. c\; t c ~ i dfc ~r ;I ~naxitnuttoi f thirty (30) da) 5 the tilnc in u,l~icha nythir~gis requited to be done under this 13) -I;lr\ aritl a11>tlli11d.t1ll l? ivithirl this period of tirne i s as valid as it' r r Il;icl hccn done \vitllirl the t i r~~ocr.h crivist. p rn~ i i l v ttii rr h) I~IIG, Il l - I l \ r . 78. U'hcrt pcrsurual ser\ ice is rlut r t r lu~r td .,I.I ! t~o t~cdte. l i t i red b? th t Tn\ Adtllir~istratoro r person acting under his direction to a post ofiice or pcrsoii a11lhor17cbil! 111eC ';ln:tds Post Corporatiori to rtccivr: rrlail is deerncd t ~ h) a ve beer1 drlikcred to the nddrcssee.
79. 'I-his Ry-laic shall br construed as Ilrlng renjrdial ;itll1 511,111 bc g i t rn such fair, largc and libel-al con~tructiona nd itltrrptrtation as htst cusure.; l h r .Illaitln~crll0 1 i t \ Or, jc i [ l i<~.
ot' 211 ir~crcasci t1 -I;IN tl\a[ I I ~ ~ W~ h~ ctCj: ir ~+ . h;is i itcrucd on th:ll 1nonc.y.
80. I l~ , ;~t j i~ \ ,fcors1 11n o p ~ r rij f t l ~ cc nacln~cnt.b ut shall be construt.J ns bclng i n w ~ ~ c ,fJi ~ r~ r ~ n v ~ n i c nofc-c ruli.rc.ncc t)r,ly.
H I . I hi-, Il!.-lLl~rh l~alcl orlle into force and effect (111 approval by thc M i n ~ s t c ~ , . F'+wm w . .- . - -.- . .. Councillor l -umii iK n o U
KI;QIII:S'I k-Oli INf:OKhl:2 I ION 1 0 , Ar)I)RESS: RE: l'[lR!ji JAN-I to SCCI 3~ OtIhIe K i t o j ; ~ l t , Ft ~I )5 1 ,%'(dtot~ti t op2rf j8.4 \ .w.~.~mcn(IfH JT ai-ufiot~R > - - / ( I LL~III~, . pur~u i inIlu tht. autho~-i~v!c stcd i r l rnc by band c o ~ ~ nrce~sol l ~~ t i InII,rI~~C ~hc-.- d;i> of . 0 , i t1crc.h~I cy~irhbt that yo11 fiirri ist~t o me, in tvriring, i l \ F o r ~ ~ ~ct i io~l ~ c c r ntitn~~cfo l lov irlg nintters: I'lc;~c' hc ad\ iwtl 1 1 n t 1 1 >ou do not p[ .oi~dc Ine \+i th accuratc i ~ ~ f b r ~ t ~35a ~l -~coqui c~s (cdi,! <I 1 1 1 IT I I Z C C ~ S ~ I - J li)r nlr to Car? t3111 111,. ax,cjSIIICl\t 011 the h~isiso f ivhi i trvtr ir~f'ornlatiof1l I n n have i n m! yusscss~on
( . I ) Iar~do r irnpro~rments.o r- Iwth. uscd for rcsidcnlial p ~ i r p ~ l w si l.~ uludings inglc Liruilq rc~~dc.r~c.cs. ~ l ~ r ~ ~ l c1xrc11c1. I ti-l.i~rtiiI-j-c sidcnccs. .ty;ir~rnr~~itcso. n d o m i n i ~ ~ ~rr~ ~nrs~.~ ~tautuhrut.ndjr s, nr~rsin:,! honiC.;. I-c.>r hcilncs. sulnlncr a l ~ dsu asonal LI~c/ l i i \ y>b,u r1hh011~cc'~o. nkho~~jei lsr l c l atlcilln~? ~I~~~I.~L.CIIIUIc?o~nS~ pi l~ ih lc \c ~ [ ahrl cl usctl ill conjunctiotj tv~r l la ny o f the above, b ~n~ot tin clilciing
( i) I~r~tcoJsr r nc )~col~lll cr 111:tn 1111' punion of the t~oteol r rnotel hu~ ld ingo c<upied hy the owncr OI- nl;irlagt'r.as hi:, or t ~ ~r.cr~ iclcr~ira.;tt d
(11) InllJ or. in?provttmenls, or hrjth, rh;lt arc o5vncd by tliv C'rrrr<r~i r r r ~ g t ~oft Canada or thc Prui i~ lcco, r by an agent o f eithcr, and arc llsed Tor tht purpclsct; ot'
( 1 n provirlcial mental health faci l i~~o, ,r ( i ' ) a hobpit~ilf or thr care of the ~ i l t l ~ t a lolry. p t~ysicallyh andicapped; (b) i t i~provernennt~li land classilicd as a fa rn~a r~du sed 111 ct~r~nectinwnit 11 thc far111r ~ p ~ r ; i l i i~)n~c~l,l ~ t l i ~ ~ g the i-iirln rcsidencu and ~.wthuililirlgs;
( c ) land having n o prc.cc.tlt use ar~dw hich is ncirhcl- spc-rificallq r.ot~cd nor hL51J 1i11 h i ~ . < ~ r ~ ~ - s s . com~nercial.r i)rcstr\ c ~ ri n d~ r i t r~pnrtlr po.;?~.
2 . C'lns.: 2 property ~11331i !~~,luclo' r!Ij Im~do r ilnprovurncnts. or huth, uscd o r held lnr t l ~ pt i ir l>o~vsr j f . tor purpow, n~lci l lnryto . thc bus~r j~ .yohf '
I ~ r , i r~~p r~ r~ntrlainosnm. ission or distribullor) b! pipelme: [include natural y h ' ? ] ( C ) con~lnunicatiorb~y telegraph or tclcphonc. including transmission of rncssagc.5 b) means o f clcdr ic. curt e~lt.;0 1 hignals for corr~per~sationlin; cludc ccl l pt~orlct uwers'?j
(d ) gcrIcr,ll~on,t t.an.;missiol> and distributior~o f clcctricity; ur h t ~dlo cs n o t i r~cl i idcth at pnn of 1611d 1)r ~II~~~OVTIIITI~o~rS b, oth ( f j included in ('l.rxrc.s 1 , 4 o r 8: (g) used ;is i it1 r,rfirc., r m i l sales outlet, administration b ~ r i l d ~0~1l Ig~ III~V>a.X~ ~ c i lthl ext-~ct o: o r (11) uscd for a purposr. arller t11;ln a purpose defined in pnragrdph5 (d l ((1 ( c ) o f this cl i i~s .
( '/ad \ \ - 1c/,Ot' l f l ( i ! l , 7 1 ~ ) ! J ( '1;1~,:, 4 property sh:111 includc only (,t) l u ~ udh cd in curiunction wi ih t t ~ co periitiot~o f industrial in~procet~~rnatnsd: ( t l l industrial irnptnvcmcntc 5. !:'lass 5 property shall i t~cludeo nly lnrlrl or in~provcmznts, or boll). 115ed or held 1'01- the Furpost. of c\tractlrlg, proccssiny. ruat~ufacturingo r tr;lr~sl)ot-Lit~go f products, and for ~ h t .s to~,;igc o f the.<' J)I-nducl.; J> ;~II a~~c i l ln rto) nr it1 cor i , ju~~ct iwoi~th~ s iiclj uxtraction. prt~ucssing,r nanuriit-turc o r 1t;in8;l>ort,irir~nb. r~ t~ l o nco~1 1 11r.lr1dt (how Iiirlds or irnprorcrntn~so, r both
(a) included in C'lass 2, or 4; (h) usud priricipnlly as an outlet for the s;ilu o f a tinislled prod11r1 ;I pu~r.l\nsr1r ; ~ i t l r p t w cr: l-t~i*o,h r n ct>nsurnption or usqand not for rcsalc i n eithcr thc form i n which 11 i i a q purcha\cd o r an! c!~hcrl o r r ~a~r.u l (c) ilsed for processing. manufactulint?t or sloragc uf food or non-alcoholic hcvc ras~ ,s 6 . ('In\< fi prollerty shall includc all Iand and improvemc.nk nu1 inclucl~ciln i'l;lssc.\ I r ~ )5 nr~d7 t o 0 I' l l i .5.~7 - ,Z I t ~ t ~ r i , ~ ~ * ~ / I, / ;I)I/I~I J< ~ , \ 7 . ( ' l . ~ i7~ p rt,pcrly shdl include only Innd n~eetingth e d e f i r ~ i ~o~ ~i bi r ir j t IJILI i$t l i~lii> ~ I ~ i ~ s ~. I \t 1i 1c1~,t1l1 iiycd forest land
( a ) Innd. 11,11 no1 imprtlvcn~cr~rl.1>11 that land. u ~ c ds olely as an outdool- rcur~.;![ior~sfla cility for t11c i'+tl III\.VIII; i ) c i i v i~ i to\ r uw>. (vj) p u l ~ l ~ < ~ ~ i ~ r ~ ~ ~ ~ ~ i ~ ~ ~ . (vii) n~otorcart lclrlg. (viii) trap shooting. ( is ) arclie?. ( j icc skatir~g. (xi) water hlides. (s i i i } nnIusenlent parks. (xiv) ho~-srt'd cing,
) riflc shooting. ! parks and gnrdcrls opcn lo the public; (b) t h a t part of any land and i m p r r ) v c m v n ~ si1 5cd or set asicjc' for 11he as a pjacc ot'i>utllivx + o r ~ I ~oirp a s a rneeting hall ti)r L) nrv-yrvf i l fi;itcrrlnl o r g n n i ~ a ~ !oof~ p~2r sons of eithcr o r boll1 scxes. lugcthcr r\ l th the ~ . L ' I ' I ' I IIU~S~ c ~ t ' ~ . i i irr\isl i>d ri~tntlo t11,ht u w , f nr at I c x t on< hundt-cd iind l i f t? ( \5 0) day< in t l ~ c .! c .l~c ~- ~ d i n g 011 JLIII~' 30. of IIIC CAICIIJ,IT yC;ir prc~cdi:lgI~ IC calendar >,tar for which tllc iisscsslnunt rull IS Irein< ~ I - C I M ~ Cn~u. t ~ ( ~ i ~ l r~lllly id~,l)i g11 1 n h l ~ l t)il e I;~rlda tld irnl~,inerncntss o uscd rJr ~ C aI b ~dca. rc al<o ~ k : c d1 ; ~
( j ) any purpnqc by ; i n t,r-g~~~ira!irch~iint i s ncitllcr a religious organizaliol~n or , I rjorj-profil f ra tc rn~ol rg;ini~;ition.
( i i i ) thu s ~ l ocr ct ln \~~n~pt ioarn b, r.1tt1. of alcoholic bevrragcs Class 9 Fartn I'rnpcrtl; 9.( I ) Class 9 pmpcrty ';h;ill i~~clucloc1:1 1> (;I) IL111tt UT ~TI I~TDVC'TI I~~I~S01. . hoth. U S C ~or hcld for he purpojr o f farming
R I : ....... . . . .. (dc ~ c r [ I ) t l o0l ~!'1 1Ncrc~11 1 land 1
' 1 AK1: NO'I IC't: that the nssrrl;~llerltr ~ l l hl as been adopted hy b ~ n dc,~ rurlcirl e s u l ~ ~ t ~daoterd~ the - day of . 20 and 1h;lr ill respect o f thc ahovu-notcd intc.rc.51 rn I.lr>d t l ~ cf ollo\vit~gp erson(s) i\':i~.c Jiithl~Ir , pa, any taxes levied pursunljr t o the Fit-,v~% uttor~f ' ropc,r~4~.~*.\ (>~.5triuet1l1df ICLT[ IL~! ,I- [(~~IL:~ ~ I Niimc(s): Address(us):
1- l~,e~ ssrssedv alue of the . . . . liltld: ( c I . ~ ~ \ i j i ~I x ~ ~ ~ n
'I Iic assc\svd val uu ol' thu ... -. -- .. . impr-ovcn~tnls. (\I,!,!, tlc:l~lt>l~) The nsstrsed value o f c xernp~1 :lncl The assessed value o f e s u ~ ~ tipnl~ pt-tcj\r tlcnts:
AN13 'TAKE NL)TIC'fr that you may, w i l l l i ~1i 1 1 1 ~ ) ( 3r l ) days of thc: di~tcu f 111n1 l in~f [hi:, asscssrt lent nutrcc, appciil Iil the Assessnict~tK c \ LC\% Con~n~i t teine rtqrcil ~ l lfia bility to assessnlent, i ~ sc \ \ c . t t\ nlue. a\seFsrnent ul;is.;~l?c;~t~rlrl o r all allcgvd crl-or or omission. The N o l ~ c cu !'Xppc.,it Inlist hc in xvriting and j i y r d t ~ yth e appellant or his or hvr ; i y c ~ ~atn,d mricl scl out a r i in i l i l~gn ddrcss t o i rh ich all notices to the appcl!,ull rn3! b e sent. I hc Noticc o f Appc.11 rrlay be tnailrd to thc Asrcs \mr~ r \ tK cv iew C:omniit~cc.a t
I 'IIKSl1,hN I 10 (lie prtlvijions of t l ~ c- . . - I-.ir.rf ~ V Uo r~; PI rr ipct ,~r' i . \ . ~ r ' . ~ . ~ 1~11t1~11~ T~r~r-l~f rriion/l ~~-l~n1r .. hcrehq a l y ~ > t~!iicl a\sc>,?rrlellt or thc t i ~ I l ( ~ w i ilr~~gtr rcsti n larld-
01-1t he fol I t ) \ \ ilig cround5,
....... -. - .. ... -. .. :lppc.ll:~rit'ss ignature
. - - -- -- - - - - - . .- . -- - - . . Address to which all rintices to appellant are to he sent ... .- . -- .. . . . . . . (oiticr of the asscswr)
s ~ ~ l i l -1I:.Ll ~vl (subsection 38(3)) NCITICF, [IF lit :AHIN(-T
'1AliT: N(.YI IC't: I l l a t thc. As.;~.\\nlc.nt Revictc C ' n ~ r ~ ~ n iw~i ltlc 1c1 r;lr nrl ;~ppu;ilf rrlrrl nssrsslr lcl l t rtcluestcr! i n SC~CLI~I IC I i'd <~tr.tdh c . oC - 33 . rclating to l i l t above-nntcd in~tresitn land ar (a.~l~.!~pI.I . ) O I L~ h -c- dil! {".-. - . .. - 2(Jp-- . AND TAkII NOTICE that ~ U r hI o u l ~ bl ring to thu hc.lrlrlg all relevdn~d ocurr~erltsp c11,iiningt o such itppenl. -
WIIF,KI.AS an appcnl ha5 I)ccr~f i ld \v i th r r spcc l lo the s s ~ c ~ h s r r ~ot rf~ t . .... -. ( d c s c i i ~ ) t ~ t0l ~1l in lchrc~II~I land}. and > tru nlay h:ixc infbrniaticw 10i iscist thc Aswssnlcnt l<r\ic rv C'u~n~- t~ i~ l c .d . ' I I 113 IS ' I - < ) KtC)l.i t?S'l >our a t t c t~dar~chcC t;lrc the Aswh5111ent Kc\ icir ( :omn~it te iL II ..- (Iocntion) (HI the -- d n j of-. . 70-. a! -- (,~.rn..:'p.ni.)I C givt' ei idcncu c ~ i n c s ~ - r ~IiIInCg said asscssrncrlt, bringing with 4'011 an ) d o ~ r ~ m c nitns y our possc's~ic~tnh at rnay rcl.~te to thc said asscssrncn~
. - t h i x -- - day o
f . 20-
!'l . l l<<l idlKTt o Itw p r o v i i i o ~o~f t~he ~ I ~ , ! I ~ I I~LI J~~. I,Yh Iru [ionP rop~ , r~.~!I~.s s i~v , s tni i~t t~L ti T~ '~( L Y ( I I I ~,TG j - f . ~ \ i * .I :ISC\ 111 tL1c an~oul lol f 3 - * r t l ~ c ~ e hIc;v~ic d mitt1 rcspeci to lllr a h , l ~ e - t i r ~ t rirdlt ervst IN [ anJ , atlJ rnLc, r~nticeth ,it s:ricl lihcc arc due and p;aylhlc. fr,~lh\vith,t ly C I I EP~it> IJII~IL* ~10 he K u n l ~ t l c l lF ir$[ Ni i t~on
'I ilc n;~r~ie(sa)n d address(c5i ot-thc prrsoll(s) l i a t ~ l cit ) pay thc. tascs ir;(;ire) as f o l l o ~ c s .
. . . . - . .. ! 1 , 1-01 . prupilration ofdr l~sl erving any .tr l( l all not i c~nar ~ - q u ~ rIr?d I l'irrl XVI o t ~lhc : 1'nxl)ayci. '1-;is Debtor or any url~crp erson. I rltivqpapcr or arl any propcrt?. etc.: ' . . - -- . . -. 1 f o r n t t c ~ ~ d ii~nv~cg>.~ i:ating, taking i n i s l r \ r o ~ ? .c a tn log~r i r~0y1 - , $40 00 pcr 11clur \cir isg propcr~ya, ~ l dp r c p ~ r i n g;u id conduu!i~jgs S;ilc 14 ' I)i\trt.ss. L.)r cac11 pcrsun ir~vnl~r.cl: .. . . i ) t:n~-r lrai'tirig, filing arid rkec~rtinga l i t11o r t n ~ u n l h r i i ~ i ~ t : 1 . -... . . .- . . . 4. Fur i ~ l ocf i ~ ~ ~ r u r c ~ nocr doisl spv sitico of i~~tcrcsi n~ .~-e s e k v c I i0 .00 pcr h r l ~ ~ r land, i~~c lud in;~g~ tr.ndingin,k rstigating. lahills invcnrury, ! Ii I l catalog uing, prcparin? ;~nde xecuting a Salc o f Impro\t.r~~rnt.; I and I>islw\ition of Intrrcst on Krsc rvc . tor each pcrsorl : i l~ io lvcd: --- - -- . ... . . Fn1, issuirig, :ir~cl registering nr& arid all ccrt i fir;~rtrjc quircd hb i l'arl X\: l . 1 ! - -. - 6 : For ~ I ~ ~ , ~ ~ s c . I I I ~ IiIn~r<lu. d ings ih~ o lii~niti ng, p l l o t o ~ ~illy~ ) ; (1.30 pcr pngc). iidvertrsing, storage Vces, ctz.: I
SCtlIJDIJl.li 1X (subsection 5 8 ( 2 ) )
1'1 IKSI IAN'] to the K M ' L ~ ~I-~/ r~\t ~:%c I'rIlI /~Jt l ' r o / ~ ~ r ti lj. 5' + o . \ .~nr t , t t f ~ 1 1 1 r l7 ; ~ r d i t t 1I1fi -/mi. I. '1';11 Adrninistraior of t l ~ cK war~tlerlI: irst Natiorl, cr'ttifj' thal S . - i\, l~ichi s duc and o~cingb , . . (T'axpa!,tr) wi ih respect to (dpsctiption of intc'rcst it) land).
Attachccl hvrcro i s a cop! 01' thnr part of thr' assess~nc't~rto l l o f tilt K\r;itltlttl First N i ~ t j o rth~a t refkr.; to the ~)roptr ty take5 w t ~ i c l ~ar c' dul: n t~d ~)n>,atrleh y . -. . .. (drscl.iption o f interest in land).
-- _____- - - _ . - 15~ h act l~ourlto f the outstntlding tnxcs . . . -.. . .. . .- . .
- - - - - - - _ - ( I.axl)ii> c"') it11 t.c.spcc~ ti,
I31,MAN[) [:ljR 1'AYMI:N'I ,lNI) NOTICE O F 1:NFORCFMI-'N I I'K( )I'I.I:I)IN( i S I0 - . - - - - . ADDRESS: - . .. - - . - -- - . . - . . -.- - -- ~ T l ~ c p ~ ~ m c n ~ d ; i ( c ~ l ' J u r ~ e . i O ,,?pOr c.~~ribc.dt~~thuNoticcof'l'aucs~c.rvc.dr1r~~o~rwith1.uspcct1~~thei~t~ovc- r~r~rcpdr operty has n t n \ cxpi~,ed. I Ilc . .. - . ..- ( I ' a ~ ; ~ l i aA~u ilh ority) II EREHY IjI:h1,\NilS IhlMEDIATE PAY MIIN I - I & I'I iL.1, o f thc f o l l o ~in g dcbt w l ~ i c his due nr~dtn r- i r i~:
'I axes: Inturcsl : Otl~ccr ' l lT15: Total uurc~~j id i InHXg dtht :
'I'AKC h'i lTlCE that the fililurr: lo pa l in full ~ l i ca b i~vc -~ l~e~~ taluo rd~ebetd w ithin thirrb (311 J days from thc date of I l l i s L)errl,lr~dr liny ~.csulti n procedures h c i ~ ~ igth cnb y the Taxation ,4uthori1> l i w rllz clr~tor-cc~tiuanni d collection of such debr. A~lditionncl osts may acclu- to 1111sd ebt.
Tlw K I V ~ I I I t~4 . /1 tC~ 1 ~ ,kI! i7/1or1I ' T U ~ ~ - ,Y4.I<~.< ~~.i.ittjc(,1tt11ld 7 L L Y L I ~ ~t O.IU ) , - / i~ i t , coti~ai(~dest ailed prt)ccdur~~21s l ox\ ills [or itit cniorcement and cr) l lcr . t~onF~ a~ tax dub1 which 15d t~ca nd owirug. Ti!c..;c.c rl torcernvnt and co l l t .c r~ ip~~~-\o ~.~*clurtrinsys affcct your properly, ~ncludi~pigcr sorinl propcIly 1oc;lteil or) this pr~1p2114a nd n ~ a yaf ti'ct tile on-going scrhlLrs huing providud lo y o u r prulrrn) -Ih u rtlnedics 3rd prnc~drirc'>\r liich may hc u ~ e dby the Tas Adrninistlltrlr ;jrc set out in the K ~ , n t i ~ i L!,,r't~r. i! ; Y L ~ i1i714 l ' r o p ~ ~ ,(,l.$j .> ~.~.5trreut1tr~ J7 ~ ~ t - ~ i l ilol)~i ~ - l ~ii~ c\ ot *p). o I- ~ Adm~nislr.llrlri rpotl rtquzbt
1 ic1li i~ zk iii liiblc I ~ ~ I It lIw ' l ' i~x
5U.I I1:l )O[>l: X I (<cstioris 6 1 and 62)
!-AKt' NO'l'I(:I: that Iiiilur? to pay thc ~ ~ L I ( ~ ~ < I I I J IdIcI ~bt rlur and o n in;: 015 with K C S ~ C C I II t l ~ en l \o\ L.- rlvted prupcl-iy on or hcltore ~l lre xpira~ionr l f h?rer l (7) days aftcr ~ h crl:l ic. of this Not icc wi l l rcs1111i n rhc 1 ' 1 1 A h i rl istrutc~rp, iirhuanl tn suhsvc~irln6 l (3 ) of the A'~!*atlri~r.)'inrs t h [ ) :I , l r l /'ropc.t,ij, -ts.>c.~.r)rr~rertt~l7 ['t n r i t r o r r Ilj~-ltni.. seizing by distrcss thv propert? tlcscribed as rollows:
(a scr~eradl ascription o f ~ h pcr operty which has hecn a s s c s s r l ) AN!) l'1J R T I I LR '1-AKli NO I'ICL rhnt fnilr~ret o pay thc ol~t j tat ld i r~tagx debt upnn thc cxpirntion of ihc scvell ( 7 1 ri:~!q s c l O L L ~ii bovc: wilt resiilt in a c.tq)! i ~{hf i s Nnticc hcing postcd at the locations i l r l Hc~crvc\c 7hcr.ct lir prupertg I \ l oc :~ t~C,~I ndu ill result in t l ~ cw irurc u l ' ~ ~ i cplrol perty, i rhich wi l l b t I l t ld i t ) the p o ~ ~ c s s i of n t he Tax Adri~ir~istratr-11.. at your cost, such cost hcil-ig added lo r t~ca mount uCthc taxcs O I ~ ~ C ~ ~ Tu~ti~til~ tlIlcI Ila~ x. dcbt i~ paid.
( I V ) AND FIJRTf If..K '1'.4K1: NOTICE that p u r s l ~ ~1r0 ~st i ~hsc~t io6r1l (1) or thtb Lu nntlcrl I. ' i~.s! Yrriir))r I'ro/)rdt.!j,m4. \.sc,rmcn~crn~ tr ~ rj ri' r r i -~r t rc~rfl i j - l , ~ u ,y ou rnwt coin mrtlzc I tgo1 01o ccctiing:, ill a court ul- conlpetznt jurisdicticvi lo chnlltngz such scirurt. kvitllin 5 i \ f ! (00) dii>s f i-o~n thc: d;i~c.o f such scizu~c..o r )o~rn ,ill be estopped fi-om d t t ~ y i t ~thgc v:tl i d ~ t yt j f hot11 thc' hc~zutca. nd thc salt of sucl\ prnl)clty.
ANl, 1-11K -TI I I<R ? AKIJ NO'TIC'E, tllnl upon It)c. c \ p ~ r , ~ t io~f~ crilx t ~( 60) days ~ l l c rth e li l<~pcl-Ih>a s twr:n sc~/.c.~. ~l l l r l 111c Ibilure LO pay tllc ours tand i~tl3~\ drbt o : to corrlrricllcc court proccrdings n5 \c: o i ~itib rrve. you \+illb e Jetnlcd 1 1 ) I?.ivc ;itur~do~nctdh c propert) :,~.ilr.rl a:ld t l ~ c-[ ';I\: Adr~lir~istratnInta y authorir? r t l ~ t h f propcrt>, \\.ill hch \old > ! 1 1 ~ 1 l r l iai u c1io11. A copy o f llit Nurlcc. ot Salc o f C;oods Seized 11) I l i ~ r ~ -w~il>l be posted (In you r ptopt~t! loc.ktcd Kc.scr\c. .lr~dw i l l hc p~~hli. ; l l~ItJrr - :it Icd\t scvcr~( 7 ) days in 111~V d n ~ o ~ i v Seur rl or o t l~crn ckbspnper, befort (iie dCltcL o f salt.
DATEI) A 1 - . .. . . . - . . .. .- this
daynf - - - . - Tas Adtninistrator
NOl ]('I-0. 1-S A I , l I OF GOODS Skl/ t : l> !3Y UISTKESS I : l ! i l : N O 1 1CL that il w l c by yu i~ l ica u c l l o l l li)r outstanding r2.kc.s i l ~ . t~o dthc I iwantlcn I I r $ : N d i o n i c i l l occur (111 . , 2l) at o'clock at .. .. t louatiorl) 011 Ihc . . .. .. . - - - . . Iiesetvc. At I~IC ;~bt~vc.-r~ot.5t.1.d12 , the. I;illuuirlg good^^ sCi~t*bcql dihtress prlrfunnt t o \ C ~ I I O I I . ,6 1 and 67 of the h~i,(~trtlrT,rIr, .\, iY(~iit>rIr ' I - P ~ ~AL.S~.TLI ,~,>/. ,\.-~I?I~<L~, ~tI1~<7 1i ~ruf iol1l1~ - t ~ !u\ t11,1~ II C s<>Id\ ti111 thc prb~ccd5i ~ f s ~ l~~ lillb te1 112I I G ~ V 1~1 1 pi> 1 1 1 ~ .
outstand~ny1' 11 dcht:
(gc.r~et.adl Cscriptioli ot-rhc. goods)
SCI IEDIJLL % I l l (subrections h i ( 1 ) and h3(.1))
TALI. NOTICE that fiiilute to pay all ouisranding taxes w ~ t hre spect to the above-tlotcd prrlpcrty, hcing 5 . 011 or befbrt: thl: txpiration to ~ i x t y(6 0) days aflur IIILila' tt' of t h i ~N otice w i l l result ill the ' I ' l k A d n ~ i l ~ i > ~ r ,t~ur ct~t l rt I iwa~i t lcnf. irsl Katir~rIii oIJing a sale by public auction (or tvr~der)o f ~hci.m p rovcn> t i~It~~~ d t eOiIIl t l w :rhor,*-~~r~lctl
. prop.ert). an d a d i s p o s ~ ~ ~I)n! np ublic .iuction (or ter1dc.r) of the above-nnttd i!~rc.r.c.st 011 the Kchcrrc. I l~c.5 alc ot Improvc.mcnts and L)i\pc>.,iti r > r ~o t- In~crc.slII I t l ~ c- . -. -- . . Kwcrvc h11,iII hc p ~ ~ b l ~ ~[ [ Ih tellci lL ';IIIC(IULC~ Sun or at1otht.r ncwspiipcr for scveti ( 7 ) c ln!,~. prior to 5ucli >,llc i ~ n d i sposirion. ,irld s h ~ lbl t pi~stehl~ j r r t l ~ ca t ~ o v v -
/INK) 7'AKE NOTI('k. that on or 1)cC~vcl l ~ c \ pirat 1011 o f s i x ({I) months after thu ahuve-r~ultcsi alt ; ~ r l t lc j ~ > l l t ) < i ~ i ( ~ ~ ~ , 1011 1n;t\; rcrlcum yo111 irnprovv~ilcu~asn d intcl-cst i r ~Ia rld h j paying to the Tax Administrator t l ~ cfu l l anlourlr a i a l l
i n u s iclt. ~ c l ~ i crl l i ~it i ~ p r ~ ) v c . ~w~er~c c5~01~4~ a~ i dt t ~ uI III~I-CA dispoxd, Ingzt l~rri v i r l ~; ill t:i\;c.s I+h i d l h ~ ~ c . subsequently f i i l l tn ~ I I C . )~lc.lullingu llho~itr cstrictirlg. thc crjht of Lhc ahrjvc-r~ottdh ale a i ~ dd isposition. 1 f upon the c~pirat iorol f- thnic q i (~t,) ~~ ion thh i \ ~ i l O ~ lol tf thc t i l ? . ~rc~ ~ naino t~~stal~dinthgr, salt o f t h e itr1p1-ovcnl~ntsa rid dispnsit ion 01' ~hc.in tt.rc.\! r\ ill hc. ~1rcl;lrc.df inal, iuld thc. purchaser shall obtain both your titlc in the iriiprovctilt.~~is hold ~IIIJLULI ITI I \ I C ~ L ~ : L ~I II l ; ~ t \ t l ,
AN11 7'ALJ: NO I I('[t l ~ , ~uip or^ the s;~lr. nrld dispo\i(lon hcing declared final, you w i l l t ~ crc qiiircd 1~ 1t111~1edi;itcly , 1ac;rtc thc I,rt>lxll> .lnJ ;I~I! r i_~htosr ir1rc1c.5t.l~ t l ~ i jcahil held in the improvc.~nentsa nd tc~th e l icservc land wi l l he I! I>[-I-cdi n rull tu 1 1 1 ~L II,C~I,I>CI,, IIATED A'l' ....... -- .. I day of--- - _ , 20
1 . - - . . l'au Adtn~ l i i \ t r ; l ~r(~f1~1 1 ~ ' K \ + a ~ ~ t l It''ir~st\ Natintl. hcrch! ~ , c r l i l ri l ~ r~tsut l t i r~gl i - c ~ l t i thc fai!ulC ul' . . . .- . - . . iu 13.11 i t ~ vc ?utstnrtdi~~tagk d c h ~o n lllc ahtuv-nulcd iritercst nn Kcscrvc, that lntcrusl \la:, becr~d rrpowd o f hy public ;iilctlari (rrr tender) and t h C i ~ l \ o \ ~ - n o !~~rdlip rovenwntsh ilvc. brzri \old I)! public auction (or tcnJcr) p i l rs~lnr~toi s c i l i a ~0~3 of t h v .- - -. -- - - k ir.5-I I V ~ I I I O/~'/ JOI> L./ 1.1, . I . I S C S S I ~ ~I1~1 1~iHl7 ~i ~ ~ o 1 i o1Et1t - ! l i l t . l ' l l t follo\vi~igp crsrln shill\, pursunrit to <u l~~ t - c t iGo3n( 10) of tho1 1 3 - J~, I u , ht substitulcd for thu Tax lkb tc& w thc holdcr (~I'lhta bobe-noted intrrc..;t Irl Idnd
(namc and 3ddrr .s~ l pf u rchaser at sale)
SCI IEUlll,t: X V (si~hscctionh 4( 1 ))
ADDRESS: -. -.. .. ... - - - - - - -- - -- RIJ: .. . -. . .. - - . . . . - .. .- .. .- . . - - - .- - - - l ( I t ~ ~ r ~ p oI f~~o1n11 1crc11~1 II : i l ~ t I ) 'I'AKI: N(.YI'I(:ll th;~t fniltirc la pay irl ful l the outstanding tax debt of'$ n i t f ~rt 'sptct t r l thc ahovc-nurcll intcrcst in I i i r ~wI i l l result. ilpon 11iu uxpira~iono f six ( h ) m o ~ ~ t lfi1s-o rn the date of this Notice, in t h e cancel la ti or^ of such intcrcst in land on t t ~ c- ~ c s c r v u '.[ ' l~rf:a ilure tn pay such taxes i s a breach ot the (leaw. license or perrnit) which car\ re~u l tir i the cancullatior~o r' suct~in tcrtst.
I lpon thc cancullation o f stich intcrcst y o u wi l l l,r t.cr1~1irt.dto inirnediately vacate the intercst in l;111d o n Keservc.. ant1 nrly rights or irltcrchts which you acrluircd thruugh huch (lcasc.. liccnce or ptmmit) wi l l ccasc: to cxist.
SCIit ' l l l ILL S Y 1 (sccii~~6l4l )
RE. . - . (descrbplr6ir\ o f i t ~ l v r c . ~i r , !dnd)
I. .. .- .- . .. . . Tau Adm~~\!stratot;.r r the Kw.ir~t lctF~i rs( Nation, hcrcby ccllir> thar t i~cii bovc- ~ i i t ! ~ i ~ oi~~i t~d t r 11r) ~I~I~IL! ~ O, II~ 1 1 1 ~ . -- - l<csurvc. t ~ , l jb een rancel1c.d i l r ~ t r n l i r ~ a t cpdu rsuanl lo ~II I~SCC6~4I3O)Ji ) Il ' t t ~ eK \ i , ~ ~ t ~ t il.c-jtr~.< ;~I 7 d i oi~' r~o ~ ~ ~: *I ~r t, ~ ,s ~ ~ , :vI,IsInJT ~~~ ~r ut i~i~oLt Gt ~ , - l i~ts~ ;I~ ri t*\( 111 <)l ' t l~Let i i~irut t - - - . - -. -. .. . -- - to ~ u ~yh lo: ul.~li\rldit~tag\ debt. Tau Adruit) ictr;\(or
'{',A i : 1 [c (\)at t;lSCS i l l l p ( 1d~ \~I> thlc ~ ~ ~ ' i l t y~itl '>i i~ ~~~ 1f tl l l O/ lJi ~ ~ f ) [ l t ~d~.f$) .'$ ~' .~,~dt tl ;l;~/ ,~t l, !L \ ( J ~ ; O/ ~I jIm - / ~ l 1 b t i l t ;thovc-noted intert'lt it1 the !cars have heen nul5raliding for two (2) > , tn r i< ind piirsuar~tt o scction ., the al?o\~,-nr,tcd.intcrcst o t ~th e Reserve i s no\$ s~l l i . jc~tot forfciturc.
' T h t amount of all t a u s ~ + I ~ i cahr t rlue a n d p;~g,~hlc10. thc dale o f this Notice is as f3lIdtrh:
(itelni7ed 5l;ltc.lnrrlt of all la.\.+ i r ~c lud~ningte l-c\t. pchl~i~lticso,s ts. etc.) A N D I 'LIKI HICK ' I 'AKE NO'/IC 'F t11;it u~llussth t. ahwe-i luted outst;i~ldingt axcs drc. paid in full on (11- bc.fr?ri: tllc l'urtieth daq a f t t r lhc J;~tco. l' this Not izr , the intercst you hcllci in this property wil l kc. 3 h s o l ~ 1 f ~alnyd unconciit~oiiall! tbrf'eited to the K t t a n ~ l cFl ~irh t Kntion. Il p~>nsu ch tbrt'eiture, >our i n t r r r ~ itn 1311d i [ l vest in the I3and clc;~r vf all chnrgcs cucept tht>sc I 1;11ts o f hay . e ; l \ cmcn t~r ,r cltller st lc l~th ird pa$ interests wh1ct1. itrnch to that Kcscrvc' 1:trlcl A N ] ) t IJK'I'IILllC 7'XKL; NU'I-ICF; that wl)chrcn rly taxes remain u n p a ~ drl n rlzucmbcr I of thc s c c o r l d Ije;lr i ~ f t ~I'IrIC calrnd,ir )car irl \\hicll lhcy \vcl-c inkpoh~ll, the payment o f t l ~ t i),ih~cs dots not prcvcnl fvrlc~turru nlcss ilic p.i>mn?cll(
( I ) inuludrs all lnxcc IIILII dur: and pnyahlz; and ( i ~ ) ~ ~ r n n d c b c f o r v f i \ r ~ c ~ t i i r . e
Tau Adrnin~strator
I, .. . ... - . .. . . - , 'l'ax Adrnir~istratort or lllc Kicailrlcn Fil-st N a t i ~ l n .h crcb, ctr l i l ) 1 1 ~ 1 1r csult i~ig( ~ ~ I I I lilt H~ilurzo f .- (Tau I-)ebtor) to pay the. o~~!,t,~nJ~1in1xg d tlrr oti i n (~~ t1ht * i ~ l ~ u ~ c - r r l c r ~ l ~ o ~ ~ c ~ i interest in land in thr: . .- .. - . - - .- - Kcscrvc, c l ~ c hi n ~ c r c sII:A~ bc.cr\ fcprfe~~c.trr,l pursunnt lo scctiorls and o f 111c - - - -- -. -. . - ny-1~k1t ,.
I I I ~h \r,arltler~F ~r.:;tN ation .- Fit,,! , X t ~ t ~ (I,',,,. , ~ ; ~ L , ~, ,Il .I~ . \ ~+, sI I I ~ L~ I ~ J II ~( L L V ( I ! I O ~ ~
I-AL I: N17'1'IC7L t l ~ n tt hc l a w s Ior t l ~ ea horc-nottd i~~tc~.Ieusvtu h t t n due anti o u ~ ~ ~ ~ ntd'nti n( -.g .) IIIO~I!I\. :IIILI 11li1uI nless payment in t ~ l l il s tcceivcd on or brforc 111irl) (30) days aftvr II?C date of tlli\ P i r ~ ~ l c \~j r . .y ou havc appc~rcdh urorc Cuul\cil i l r d s 11oivr1c ausc a> 51.l i ~ btel ow. i11c foIIo~.~nS gC i i~c h prov~dcdto th~cp rb~pci-t!, \\:ill bc
discontirlt~ed:
(list servicc5 to be d ~ s c o ~ ~ t ~ r ~ u v d ) A N l l FUR'I'I IEK I A LC NO'I ICf-1 Ihal yo11 n1;iy amnd n meeting 01' 1111- t3n11dC ouncil s c l ~ t ( l \ ~ llco~l- i . . 2 0- at ~ ' ~ l o c(bw,it hin tht .;U d;~yss ct out abovc) at ( l o ~ ' a ! r ~t~tvn~~t.h ir!lh e :if] days s ~ *ot u t above) 3 r d !,tiow C ~ L I Sa~s ' 1 1 ) I\ hy [the scrviccs should nnt bc. discorlt ir~~~ed rl.4TF.I) h'l-- . this - dn! o f - . . 20.- -
-IA X I- NO'I IVE that Colincil ch;ili I~clIrai public rneetit~pi.l t - - (It\c;ltion) on lhc -. day uf . 2 ). . . o'clock, to corlsider rcl)t,cst.r~tation';t i t ~ ;~ifiT ccr~dr ,ilr'l~,lycrsw irll I-cspcc~ro ills abuvc-rioted prnptwd ~~.rvic2gocintnl provcrnent charge A N D 'I-AKEN (>TIt'E that y o ~ mi ag alsu submit In (:ouncil any wrrtterl subm i~s i on! ~ t1~ii 11~ c ill be ccon~idcrcd; II t11c said n~ccling.
.. - .. - - this -- d;ty of--.
... - .. . - - ,2C, C'l~iraf lld Council