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Ministre des Affaires indiennes et Minister of Indian Affairs and du Nord canadien et interlocuteur federal Northern Development and Federal Interlocutor au pres des Metis et des Indiens non inscrits for Metis and Non-Status Indians Ottawa, Canada K1A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Alexis Nakota Sioux Nation, in the Province of Alberta, at a meeting held on the 1 st day of December 2009. - 'Alexis Nakota Sioux Nation Taxation Expenditure By-law Dated at Ottawa, Ontario, this S' I~ day of kb rlLa Y'J Canada
ALEXIS NAKOTA SIOUX NATION 2009 PROPERTY TAX EXPENDITURE BY-LAW WHEREAS the Property Tax By-law was made pursuant to subsection 83(1) of the Indian Act, R.S.C. 1985, c.l-5, for the purpose of taxation for local purposes of land, or interests in land, in the "reserve" (as defined in the Property Tax By-law), including rights to occupy, possess or use land in the "reserve"; Subsection 83(2) of the Indian Act provides that an expenditure made out of moneys raised pursuant to subsection 83(1 ) of the Indian Act must be made under the authority ofa by-law of the council of the band; Section XV of the Property Tax By-law authorizes the making of certain expenditures out of property tax revenue and, in addition, the Taxation Expenditure By-law was enacted for the purpose, inter alia, of establishing procedures for the authorization of expenditures to be made out of property tax revenue from time to time; Council wishes to authorize expenditures (in addition to those authorized under section XV of the Property Tax By-law) to be made out of property tax revenue from time to time in this by-law. NOW BE IT HEREBY RESOLVED that the following by-law be and is hereby enacted pursuant to the provisions of the Indian Act and in particular subsections 83(1) and (2) thereof, for the purpose of authorizing expenditures to be made out of property tax revenue. SHORT TITLE I. This By-law may be cited for all purposes as the Taxation Expenditure By-law. 2. In this By-law, including, without limiting the generality of the foregoing in the recitals and this section, "annual property tax budget" means a budget that includes and identifies in a general way projected property tax revenue for a fiscal year, surplus or deficit property tax revenue carried over from previous fiscal years and projected expenditures to be made out of property tax revenue for the fiscal year for local purposes; "Band" means the Alexis Band of Indians; "band council resolution" means a motion passed and approved at a meeting ofC ouncil pursuant to the consent of a majority of the quorum of the Councillors of the Band; "comnumity works" includes, without limitation, designing, constructing, reconstructing, creating. replacing, enlarging, extending, removing, moving, repairing, maintaining and operating buildings, works and facilities (other than public works), located within Reserve and owned, operated, controlled, managed, administered, provided or fmancially supported, wholly or in part, by the Band or Council on behalf of the Band and used for community services or general government services, including, without limiting the generality of the foregoing, Band administration offices, Band public works yards, cemeteries, longhouses, cultural centres, daycare centres, group homes, libraries, archives, museums, art galleries, recreation centres, parks and playgrounds, together with Reserve lands appurtenant thereto; "community services" includes, without limitation, programs and services (other than utility services), operated, controlled, managed, administered, provided or financially supported, wholly or in part, by the Band or Council on behalf of the Band and of benefit to any residents of Reserve (whether in common with any non-residents of Reserve or not) including, without limiting the generality of the foregoing, social, public health, cultural, recreation, education, daycare, library, park, playground, police or fire protection programs and services; "Council" means the Council of the Alexis Indian Band within the meaning ofs ubsection 2( I) of the Indian Act as elected by the Band members from time to time pursuant to the custom of the Band; "fiscal year" means April I of a calendar year through March 31 ofthe following calendar year; "general government services!! includes, without limitation, government and administrative programs, services and operations of the Band or Council on behalf of the Band including, without limiting the generality of the foregoing, the operations of Council and the development, preparation, enforcement and administration of
Council or Band policies, by-laws and programs and the administration and operation of departments of the Band; "Minister" means the Minister oflndian Affairs and Northern Development and includes a person designated in writing by the Minister; "permitted Property Tax By-law expenditures" means those expenditures out ofp roperty tax revenue authorized to be made under section XV of the Property Tax By-law; "Property Tax By-law" means the Alexis Property Tax By-law passed by the Council on July 27, 1999, and approved by the Minister oflndian Affairs and Northern Development on February 28, 2000, and as amended from time to time; "property tax revenue" includes all taxes and other moneys raised under the Property Tax By-law, including, without limiting the generality of the foregoing, all interest earned thereon and other accumulations thereto from time to time; "public works" includes (a) designing, constructing, reconstructing, creating, replacing, enlarging, extending, removing, moving, repairing, maintaining or operating (i) roads, streets, overpasses, underpasses, sidewalks, foot crossings, curbing bridges, tunnels, culverts, embankments and retaining walls; (ii) equipment, wires, works and facilities, including standards and conduits, necessary to supply public lighting within reserve, including, without limiting the generality oft he foregoing, all necessary poles, towers, cross-arms, encasements, transformer structures and other related works and facilities; (iii) conduits for wires, fibre-optics and pipes for purposes other than providing public lighting within Reserve, including, without limiting the generality of the foregoing, all necessary poles, towers, cross-arms, encasements, transformer structures and other related works and facilities; (iv) storm or sanitary sewer or water lines, works and facilities, including service connections to sewer or water lines on land abutting a main; (v) sewage treatment and water treatment works, facilities and plants; (vi) retaining waIls, rip-rap, sheet-piling, sea-walls, pilings, dykes and breakwaters in, along or adjacent to the sea, a lake or a river; and (vii) any buildings, works or facilities related or ancillary to anything referred to in subparagraphs (i) through (vi), together with reserve lands appurtenant thereto; (b) remediating environmentally contaminated Reserve lands; and (c) creating new lands by any lawful means including, without limiting the generality of the foregoing, by the placement and compaction of permitted soils and other fill materials; "Reserve" means those lands the legal title to which is vested in Her Majesty, that have been set apart by Her Majesty for the use and benefit ofthe Band, whether they be designated lands or conditionally surrendered lands or otherwise; "Tax Administrator" means the tax administrator appointed by Council under the Alexis Property Tax By-law; "utility services" includes water, storm sewer, sanitary sewer, garbage collection, garbage disposal, solid waste disposal, sewage treatment and water treatment programs, services and operations.
AUTHORIZA nON OF EXPENDITURE OF PROPERTY TAX REVENUE 3.( I) This By-law authorizes the expenditure of property tax revenue by COIUlcil on behalf of the Band for local purposes. (2) Without limiting the generality of subsection (I) but for greater ceminty, this By-law authorizes the expenditure of property tax revenue by Council on behalf of the Band on community works, community services, general govemment services, permitted Property Tax By-law expenditures, public works and utility services. ANNUAL PROPERTY TAX BUDGET 4.( I) On or before July 31 in each fiscal year, the tax administrator shall prepare and table with Council a draft annual property tax budget for the then current fiscal year and a draft band council resolution approving the budget, and Council shall endeavor to consider such budget and resolution on or before August 31 of the same fiscal year. (2) An annual property tax budget may, but is not required to, be in the form of that draft annual property tax budget attached as Schedule A to this By-law. (3) Subject to subsection (4), all expenditures made out of property tax revenue that Council is authorized to make under this By-law shall be made pursuant to an annual property tax budget that has been approved by band council resolution. (4) For greater certainty (a) Band Council may at any time and from time to time amend any annual property tax budget and any band council resolution approving an annual property tax budget; and (b) nothing in this By-law shall have the effect of amending section XV of the Property Tax By-law or of limiting the authorization of, or requiring additional procedures to permit, expenditures of property tax revenue thereunder. PROPERTY TAX REVENUE ACCOUNTS S.(I) All property tax revenue shall be deposited in a special account or accounts maintained in the name of the Band and be invested until required to be expended pW"Suant to an annual property tax budget that has been approved by band council resolution. (2) Any surplus property tax revenue raised during a fiscal year that is not required for expenditure during that fiscal year pursuant to an annual property tax budget that has been approved by band council resolution, shall be set aside in a special surplus fund account or accounts maintained in the name of the Band and be invested until required for such expenditure in a future fiscal year. ADMINISTRA nON AND ENFORCEMENT 6. The tax administrator shall administer this By-law. BY-LAW REMEDIAL 7. This By-law shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the anairunent of its objectives. MISCELLANEOUS 8.(1) Headings form no part of this By-law but shall be construed as being inserted for convenience of reference only. (2) A fUlding by a court of competent jurisdiction that a section or provision of this By-law is void or invalid shall not affect or bear upon the validity or invalidity of any other section or part of this By-law or this By-law as a whole. (3) Where a provision in this By-law is expressed in the present tense, future tense or in the past tense, the provision applies to the circumstances as they arise. (4) In this By-law words in the singular include the plural, and words in the plural include the singular.
COMING INTO FORCE 9. This By-law shall come into force immediately upon being approved by the Minister. THIS BY-LAW IS HEREBY DULY ENACTED by council on the I day of lJ?<.. . 20 <? '?, at Ale:d,[ . in the Province of A I/;».-+q . -A quorum of Council consists of~..:",-I=I~,-___ (5) members of Council. Alexis Councillor Darwin Alexis 71~ S Councillor Clayton Alexis , l) / L I CllwlcmOlSandyiil. Alexis ~2~ Councillor Bruce Potts Councillor Henry R. Alexis
ALEXIS NAKOTA SIOUX NATION 2009 PROPERTY TAX - BUDGET REVIEW Revenues: Total Tax Levy 123,374.65 Arrears 0.00 Credits 0.00 Penalties 0.00 Total Revenue 123,374.65 SurpluslDeficit from Previous Year Other Total Potential Revenue 123,374.65 Expenditures: Estimate General Government Expenditures 123,374.65 Protection Services Transportation Recreational and Cultural Services Community Development Environmental Health Services Fiscal Services Other Services Taxes Collected for Other Governments Total Expenditures 123,374.65 123.374.65
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