Contenu de la décision
First Nations Tax Commission 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 Skeetchestn Indian Band in the Province of British Columbia, Skeetchestn Indian Band Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 31st day of May, 2011. On behalf of the First Nations Tax Commission C.T. (Manny)Jxles — Chief Commissioner ‘ a (a. ’)i First Nations Tax Commission •( 0
SKEETC[IESTN INDIAN BAND ANNUAL RATES LAW, 2011 WI-I EREAS: A. Pursuant to section 5 of the Fii’st Nations Fiscal ant? StatLineal Afai;agcnwizt .ict, the council of a lirst nation nay’ 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 Skeetchestn Indian Band has wide a property assessment law’ and a property taxation law: and C. Section 10 of the Fir.ct Nations Fisecil inn? Statistical A !ainnzt’!ncm ,-lci requires a first nation that has made a property taxation law to. at least once each ear, make a law setting the rate of tax to be applied to the assessed value of each class of lands. interests or rights in the reserve: NOW THEREFORE the Council of the Skeetchestn Indian Band duly enacts as follows: I. This Law nay- be cited as the .S’keL’tclwstn Indian Bajit? Annual Rates Lair. 201!. 2. In this Law: “Act” means the First Nations Fiscal and Statistical A1anagenicn ‘Icr. S.C. 2005. c,9, and the regulations made under that Act: “Assessment Law” means the .S’kcctchcsoi Indian Band Pi’opei’ti’ .-lsscsx,ncnt Lan’. 2008; “First Nation” means the Skeetchestn Indian Band, being a hand named in the schedule to the Act: “property taxation law” means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act: “taxable property” means propert’ in a reserve that is subject to taxation under a properiy taxation law: and ‘‘Taxation Law’ means the Skeetchcsni Indian Band Propcrtt’ Taxation Lan’, 2008. 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 section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars (S 100), the taxable property shall he taxed at one hundred dollars (SlOG) for the taxalion
eat. 5. Notwithstanding any other provision of this Law, ii the First Nations Financial Management Board gives notice to Council pursuant to the Act that third—part management of the revenues raised under this Law is required. Council authorizes the First Nations Financial Management Board 10 act as agent of the First Nation to tiiltill any of the powers and obligations of the Council under this Law and the Act. 6. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 8. This Law must be consirued as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 9. The Schedule attached to this Law forms pan of and is an integral pail of this Law. It). This Law comes into Ibrce and effect on the day after it is approved b the First Nations Tax Commission. THIS LAW IS FIERIEBY DULY ENACTED by Council on the 2th4 day of May. 2011, at Savona. in the Province of British Columbia. A quorum of Council consists of three (3) members of Council. Chief Rick Deneault Councillor Darrel Draney Councillor Gordon Deneault Sr. Councillor Tern’ Deneault Councillor Thomas I-Iewitt
SCHEDULE TAX RATES PROPERTY CLASS RArE PER 81000 OF ASSESSED VALUE Class I Residential 5-14 — Class 2 Utilities 26.81 Class 4 - Major Industry Class 5 - Light Industr Class 6- Business and Other 15.05 Class 7- Forest Land Class 8- Recreational Property/Non-Prolit Organization Class 9 — Earni
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.