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First Nations Tax Commission I Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Lower Nicola Indian Band in the Province of British Columbia, Lower Nicola Indian Rand Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 23rd day of June, 2011. On behalf of the First Nations Tax Commission C.T. (M ny) ules — Chief Commissioner irst Nations Tax Commission
LOWER NICOLA INDIAN BAND ANNUAL RATES LAW, 20J WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve: B. The council of the Lower Nicola Indian Band has made a property assessment law and a property taxation law: and C. Section 10 of the First Nations Fiscal and Statistical Management ,4ct requires a first nation that has made a property taxation law to. at least once each year, make a law selling the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; NO\V THEREFORE the Council of the Lower Nicola Indian Band duly enacts as follows: I. This Law may be cited as the Lower Nicola Indian Band Annual Rates La”, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, SC. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the Lower Nicola Indian Band Property .4sscss,nent La;’, 2009; “First Nation” means the Lower Nicola Indian Band. being a band named in the schedule to the Act; “property taxation law” means a law enacted by the Lower Nicola Indian Band under paragraph 5(1 )(a) of the Act; “taxable property” means property in a reserve that is subject to taxation under a property taxation law; and “Taxation Law” means the Loi,’er Nicole Indian Band P-operrv Taxation Lan’, 2009 as amended by the Nicola Indian Band Property Taxation Law Amending Law, 2009. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding any other provision or this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that
third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the Lower Nicola Indian Band to fulfill any of the powers and obligations of the Council under this Law and the Act. 5. Except where othenvise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense. the provision applies to the circumstances as they arise. 7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
____________ __ THIS LAW IS HEREBY DULY ENACTED by Council on the 2011, at Merritt, in the Province of British Columbia. A quorum of Council consists of five (5) members of Council. Victor York, Chief Stuart Jackson. Councillor \ys Laffertv,Councillor Robert Sterling. Councuii h14 day of June, Mary JuhcCoutlce. Councillor Harold Joe. Councillor Lucinda Seward. Councillor Molly Toodlican, Councillor
SCHEDULE TAX RATES PROPERTY CLASS Class I - Residential Class 2 - Utilities Class 4 - Major Industry Class 5- Light Industry Class 6 - Business and Oilier Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class9-Fann RATE PER $1,000 of assessed value 5.49000 71.20000 68.74000 38.15000 I 8.42000 7.08000 7.88000 21.81000
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