Contenu de la décision
__________ First Nations Tax Commission Commission de Ia fiscalité des premiOres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Chemainus First Nation in the Province of British Columbia, Chemainus First Nation Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 9th day of June, 2011. On behalf of the First Nations Tax Commission C.T. (M€ny) Jiules — Chief Commissioner iAN FI’rst Nations Tax Commission
CHEMAINUS FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant LU section 5 of the F/i-st Nations Fiscal ,,,d Statistical Management Act, the council of a tirst nation may make laws respecling taxation for local purposes of reserve lands, interests in reserve lands or righis 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 First Nation has made a property assessment law and a property taxation law; and C. Section 10 of the P1,-sr Natio,is Fiscal and Statistical Management Act requires a first nation ihat has made a property taxation law 10, at least once each year. 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 ihe Chemainus First Nation duly enacls as follows: 1. This Law ma)’ be cited as the C/,e,,jain,n Ph-ct Nat/ott Atinnal Rates (nit’, 20!!. 2. En this Law: ‘‘Act’’ means the F/i’s! Nations Fist-al and Stati.ctical Mann qt’mnent Act. SC. 2005. cO. and the regulations made under that Act; ‘‘Assessment Law” means the Cl,enmainn.c P/cc, Nat/ott Propem’tv As,ses.cmmieni Lan’, 21/0; First Nation” means the Chemainus First Nation, being a band named in the schedule lo the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(1 )(a) of the Ad; “taxable property” means property in a reserve that is subject to taxation under a property taxation law: and ‘“I’axation Law” means the Che,,,a/n,t.c Fit-st Nation P,’aj;ertv Taxation (un’, 2010, 3. l’axes levied pursuant to ihe Taxation Law for the taxation year 2011 shall be determined by imposing ihe rates set out in the Schedule upon the assessed value of all taxable properly in each property class. 4. Notwithstanding section 3, where the amount of (he tax levied on taxable property in a taxation year is less than one hundred dollars ($100), the taxable property shall be taxed a one hundred dollars 5100) for the laxation year. 5. Notwmthsianding any other provision of this Law, if (he First Nations Financial Management Board gives nolice to Council pursuani to the Act that third-party management of ihe revenues raised under this Law is required. Council authorizes (he First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of’ the Council under this Law and the Act. 6. Excepl 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 Ihe present tense, the provision applies to the circumstances as they arise. 8. ‘This Law must he construed as being remedial and must be given such fair, large and liberal construction and inlei’pretation as best ensures the attainmeni of its objeclives. 9. The Schedule attached to this Law forms parc of and is an integral part of this Law. 10. 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 theJ day of May. 20!!. al Ladysrniih. in the Province of British Columbia. A quorum olCouncil consists of live (5) members of Council. John Elliolt ,r: / -7-Councillor Kevin Frencl4 Councillor Timothy Harris Counci br l-Iarvey Seymour Sr. i , •c ‘CC c Counciblor Anne Jack. 7 Councilbor Roxanne Harris. Councillor Gordon Seymour. r Counçilbor Heft/Se ur / ou’illo?’jeSeyour
SCHEDULE TAX RATES PROPERTY CLASS British Columbia Class I — Residenual Class 2— (JUlities Class 4-Major Industry Class 5 - Light Industry Class 6- Business and Other Class 7 - Forest Land Class 8- Reereaiional Properly/Non-Profit Organization Class!)- Farm RATE PER 51,000 OF ASSESSED VALUE 68219 293768 55.674! 23.3000 17.6259 30.9403 7.3024 14.9834
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