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 K’Omoks First Nation in the Province of British Columbia, K’ômoks First Nation Propefly Taxation Law, 2011 Dated at Kamloops, British Columbia this 5th day of October, 2011.
On behalf of the First Nations Tax Commission C.T. (Ma ny)
ules - Chief Commissioner irst Nations Tax Commission cAN
August3l,2011 K’OMOKS FIRST NATION PROPERTY TAXATION LAW, 2011 TABLE OF CONTENTS Part I Citation 2 Part II Definitions and References 2 Part III Administration 5 Part IV Liability for Taxation 6 Part V Exemptions from Taxation 7 Part VI Grants and Tax Abatement 10 Part VII LevyofTax 11 Part VIII Tax Roll and Tax Notice 12 Part IX Payment Receipts and Tax Certificates 14 Part X Penalties and Interest 14 Part XI Revenues and Expenditures 15 Part XII Collection and Enforcement 16 Part XIII Seizure and Sale of Personal Property 18 Part XIV Seizure and Assignment of Taxable Property 20 Part XV Discontinuance of Services 23 Part XVI General Provisions 24 SCHEDULES I Request for Information by Tax Administrator 11 Tax Notice III Costs Payable by Debtor Arising from Seizure and Sale of Personal Property IV Tax Certificate V Tax Arrears Certificate VI Notice of Seizure and Sale of Personal Property VII Notice of Sale of Seized Personal Property VIII Notice of Seizure and Assignment of Taxable Property IX Notice of Sale of a Right to Assignment of Taxable Property X Notice of Discontinuance of Services WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical
2 Management Act, the council of a first nation taxation for local purposes of reserve lands, interests occupy, possess or use reserve lands: B. The Council of the K’ómoks interests of the K’ómoks First Nation to C. The Council of the K’ómoks First Nation and has considered any representations with the requirements of the First Nations Act; NOW THEREFORE the Council of as follows: PARTI CITATION Citation 1. This Law may be cited as the K’ómoks Law, 201]. PART DEFINITIONS AN]) Definitions and References 2.( 1) In this Law: “Act” means the First Nations Fiscal 2005, c. 9, and the regulations enacted “assessed value” has the meaning given “Assessment Law” means the K’ó,noks 20)1; “Assessment Review Board” means the under the Assessment Law; “assessment roll” has the meaning given “assessor” means a person appointed to that position “Commission” means the First Nations Act;
“Council” has the meaning given to that term “debtor” means a person liable for unpaid
may make laws respecting in reserve lands or rights to First Nation deems it to be in the best make a law for such purposes; and has given notice of this law received by the Council, in accordance Fiscal and Statistical Management the K’ómoks First Nation duly enacts First Nation Property Taxation II REFERENCES and Statistical Management Act, S.C. under that Act; to that term in the Assessment Law; First Nation Property Assessment Law, assessment review board established to that term in the Assessment Law; under the Assessment Law: Tax Commission established under the
in the Act; taxes imposed under this Law;
August3l,2011 “economic revitalization” means the objective on the reserve by meeting one (I) or “elder care” means housing, services and of age and older; “environmental revitalization” means the environmental remediation on the reserve criteria set out in subsection 9(2); “expenditure law” means an expenditure the Act; “FMB” means the First Nations Financial Management Board the Act; “HOGA” means the Home Owner Grant Act, R.S.B.C. 1996, c. 194; “holder” means a person in possession of the time being, (a) is entitled through a lease, licence occupy the interest in land. (b) is in actual occupation of the interest in (c) has any right, title, estate or interest in (d) is a trustee of the interest in land; “improvement” means any building, constructed, placed or affixed on, in or to another improvement and includes “interest in land” or “property” means reserve and. without limitation, improvements, any occupation, possession and any right to occupy. possess or use “KFN” means the K’ómoks First Nation, being the Act; “KFN Corporation” means a corporation shares are held in trust for the benefit of KFN;
“lands manager” means a person appointed is responsible for administering the lands “LEED” means the Leadership in Energy building rating system;
3 of increasing economic activity more criteria set out in subsection 9(3); programs for persons sixty (60) years objective of increased sustainability or by meeting one (1) or more of the law enacted under paragraph 5(1 )(b) of established under an interest in land or a person who, for or other legal means to possess or land, the interest in land, or fixture, structure or similar thing or to land, or water over land, or on. in a manufactured home; land or improvements, or both, in the includes any interest in land or or use of land or improvements. land or improvements: a band named in the schedule to in which at least a majority of the KFN or all of the members of
by resolution as lands manager. who department of the First Nation: and Environmental Design green
4 “LEED Accredited Professional” means Green Building Council as a LEED “LEED Certified” means an improvement Accredited Professional as complying Certified standards for construction under the LEED Canada — NC 1.0 Canada Green Building Council: “local revenue account” means the local 13 of the Act: “locatee” means a person who is in lawful under subsections 20(1) and (2) of the “manufactured home” has the meaning Law;
“Notice of Discontinuance of Services” information set out in Schedule X; “Notice of Sale of a Right to Assignment containing the information set out in “Notice of Sale of Seized Personal Property” information set out in Schedule VII: “Notice of Seizure and Assignment of containing the information set out in “Notice of Seizure and Sale” means a notice in Schedule VI; “person” includes a partnership, syndicate, association, personal or other legal representatives “property class” has the meaning given to “Province” means the province of British “registry” means any land registry in which “reserve” means any land set apart for meaning of the Indian Act; “resolution” means a motion passed and present at a duly convened meeting; “social revitalization” means the objective reserve by meeting one (1) or more criteria
an individual accredited by the Canada Accredited Professional; certified in writing by a LEED with LEED Platinum, Gold, Silver or or an alteration of an improvement Rating System administered by the revenue account referred to in section possession of land in the reserve Indian Act; given to that term in the Assessment
means a notice containing the of Taxable Property” means a notice Schedule IX; means a notice containing the Taxable Property” means a notice Schedule VIII: containing the information set out corporation and the of a person; that term in the Assessment Law; Columbia; interests in land are registered: the use and benefit of KFN within the approved by a majority of Council of facilities for elder care Ofl the set out in subsection 9(4):
August3l.2011 “tax administrator” means a person appointed to administer this Law; “Tax Arrears Certificate” means a certificate in Schedule V; “Tax Certificate” means a certificate Schedule IV; “Tax Notice” means a notice containing “tax roll” means a list prepared pursuant to on taxable property; “taxable property” means an interest in land Law;
“taxation year” means the calendar year the purposes of taxation; “taxes” include (a) all taxes imposed, levied, assessed penalties, interest and costs added to (b) for the purposes of collection levied, assessed or assessable under and all penalties, interest and costs added “taxpayer” means a person liable for taxes (2) In this Law, references to a Part subsection (e.g. subsection 2(1)), paragraph (e.g. Schedule 1) is a reference to the paragraph or Schedule of this Law, except PART ADMINiSTRATION Tax Administrator 3.( I) Council must, by resolution, appoint a this Law on the terms and conditions set out (2) The tax administrator must fulfill the administrator under this Law and the Assessment Law. (3) The tax administrator may, with the performance of any duties of the tax contractor or agent of KFN.
5 by Council under subsection 3(1) containing the information set out containing the information set out in the information set out in Schedule II; this Law of persons liable to pay tax that is subject to taxation under this
to which an assessment roll applies for or assessable under this Law, and all taxes under this Law, and and enforcement, all taxes imposed, any other local revenue law of KFN, to taxes under such a law; and in respect of taxable property. (e.g. Part I), section (e.g. section 1), (e.g. paragraph 3(4)(a)) or Schedule specified Part, section. subsection. where otherwise stated. III tax administrator to administer in the resolution. responsibilities given to the tax the consent of their supervisor, assign administrator to any officer. employee.
6 (4) The tax administrator’s responsibilities (a) collection of taxes and the enforcement of (b) day to day management of KEN’s Authorization of Financial Management Board 4. Notwithstanding any other provision notice to Council pursuant to the Act that third-party revenues raised under this Law is required, Council authorizes agent of KFN to fulfill any of the powers this Law and the Act. PART LIABILITY FOR Application of Law 5. This Law applies to all interests Tax Liability 6.( I) Except as provided in Part V, all interests taxation under this Law. (2) Taxes levied under this Law are KFN in any manner provided for in jurisdiction.
(3) Where an interest in land is not subject to taxation of any other interest in the same (4) Taxes are due and payable proceeding initiated or remedy sought by taxation under this Law. (5) Any person who shares the same and severally liable to KEN for all taxes this Law during the taxation year and for taxation year, including, for clarity, interest, penalties this Law. Tax Refunds 7.( 1) Where a person is taxed in excess year, the tax administrator must refund to person. (2) Where a person is entitled to a tax administrator to refund the amount in
include the payment under this Law; and local revenue account. of this Law, if the FMB gives management of the the FMB to act as and obligations of the Council under IV TAXATION in land. in land are subject to a debt owed to KFN, recoverable by this Law or in a court of competent
taxation, the liability for property is not affected. under this Law notwithstanding any a taxpayer respecting their liability to interest in taxable property is jointly imposed on that taxable property under all unpaid taxes imposed in a previous and costs as provided in of the proper amount in a taxation that person any excess taxes paid by that refund of taxes, Council may direct the whole or in part by paying it as a credit
August3l,2011 on account of taxes or other unpaid amounts KFN in respect of taxable property held (3) Where a person is entitled to be this Law, the tax administrator must pay (a) interest accrues from the date KFN; (b) the interest rate during each beginning on January 1, April 1, July percent (2%) below the prime lending on the 15th day of the month immediately period; (c) interest must not be compounded; and (d) interest stops running on the delivered or mailed to the person to PART EXEMPTIONS FROM Exemptions 8.( 1) The following interests in land Law to the extent indicated: (a) subject to subsection (2), any member of KFN; (b) subject to subsection (2), any interest in or a KFN Corporation; (c) a building used for public school purposes the operation of a public school, and (d) a building used or occupied by worship, religious education or as a building stands; (e) a building used solely as a hospital, not operated on which the building stands: (f) a building used as a university, technical institute operated for profit, and the land on which (g) an institutional building used to the elderly or persons suffering from operated for profit, and the land on which
7 that are due or accruing due to by that person. refunded an amount of taxes paid under the person interest as follows: that the taxes were originally paid to successive three (3) month period 1, and October 1 in every year, is two rate of the principal banker to KFN preceding that three (3) month day payment of the money owed is whom it is owed, or is actually paid. V TAXATION are exempt from taxation under this interest in land held or occupied by a land held or occupied by KFN or for a purpose ancillary to the land on which the building stands; a religious body and used for public church hail, and the land on which the for profit, and the land or public college. not the building stands: provide housing accommodation for physical or mental disability, not the building stands; and
8 (h) that land of a cemetery actually (2) The exemptions in paragraphs in land that are held by a member of KFN, KFN, or case may he, where that interest in land than a member of KFN, KFN, or a KFN (3) For clarity, an interest in land of KFN on which a business is operated taxation under this Law. (4) An exemption from taxation applies occupied or used for the purpose for which proportionate part of the land on which the Revitalization Program and Exemptions 9. (1) A revitalization program is hereby or more of the following objectives: (a) environmental revitalization; (b) economic revitalization; and (c) social revitalization. (2) A property tax exemption may be environmental revitalization where (a) new improvements are constructed of at least fifty thousand dollars ($50,000) (b) the primary use of the taxable property activities; or (c) new improvements are constructed of at least one hundred thousand dollars at least twenty-five percent (25%) of be expended on the remediation of existing the taxable property. (3) A property tax exemption may be revitalization where, on the taxable property, (a) new improvements are constructed hundred thousand dollars ($100,000) at least fifty percent (50%) of the year including on-the-job training, with at least two ancestry; or
used for burial purposes. (1 )(a) and (b) do not apply to interests a KFN Corporation, as the is actually occupied by someone other Corporation. held or occupied by KFN or a meniber as a sole proprietorship is exempt from only to that portion of a building the exemption is granted, and a building stands. established to encourage one (1) given under this section for on the taxable property with a value that are LEED Certified; is recycling and directly related on the taxable property with a value ($100,000) where the equivalent of the value of the new improvement will environmental degradation on given under this section for economic having a value of at least one and those improvements will be used for business or commercial purposes. (2) employees of Aboriginal
August3l,2011 (h) existing improvements with a value dollars ($100,000) are used for the provision training for at least two (2) KFN members. (4) A property tax exemption may be revitalization where, on the taxable property, (a) new improvements are constructed of at least one hundred thousand dollars at least twenty-five percent (25%) of improvement is used to provide elder (b) KEN members have access to the (5) A holder of taxable property may under this section by delivering to the tax (a) an application in the form prescribed (b) a detailed description of how the criteria set out in this section. (6) On receipt of an application under exemption criteria set out in this section, Council may exemption for the taxable property, in accordance (7) A resolution under subsection (6) (a) how the holder’s application meets program; (b) the duration of the exemption, which (c) the extent of the exemption in each (90%) or less of the general property property and must not exempt development cost charges, service business taxes, or any other taxes levied (d) the taxation year in which the exemption (e) any requirements or conditions of requirements the holder must fulfill and exemption to meet the criteria set out in (8) At least fourteen (14) days before subsection (6), the tax administrator must post a resolution in a public place on the reserve, which and place where Council will consider taxpayers and others affected by representations to Council before it considers
9 of at least one hundred thousand of employment or on-the-job given under this section for social on the taxable property with a value ($100,000) where the equivalent of the total floor area of the new care; and elder care services and facilities. apply to Council for an exemption administrator by Council from time to time; and taxable property meets the exemption subsection (5) that meets the by resolution authorize an with subsections (7) and (8). must specify: the objectives of the revitalization must be ten (10) years or less; year, which must be ninety percent taxes otherwise payable on the taxes, in respect of the property; will begin; and the exemption, including the specific maintain for the duration of the this section. Council considers a resolution under notice describing the proposed notice must state the date, time the resolution and invite members, the proposed exemption to make the resolution.
10 (9) The tax administrator must provide resolution granting a revitalization tax exemption resolution is passed. (10) Council may cancel an exemption (a) at the request of the holder; or (b) if holder ceases to meet the section.
(11) Where an exemption is cancelled is liable for all taxes from the date of penalties and interest as set out in Part X amounts that remain unpaid thirty (30) days under subsection (13). (12) Where an exemption is cancelled is liable for all taxes that would have been from the date that the holder ceased to meet the penalties and interest as set out in Part X date.
(13) On cancellation under subsection written notice to the holder of (a) the cancellation and of the date effect; and (b) any taxes due from the date of cancellation ceased to meet the criteria for the exemption, as PART GRANTS AND TAX Grants for Surrounding Land 10. Where a building is exempted from may provide to the holder a grant equivalent to land surrounding the building determined in connection with it. Annual Grants 1 1.( I) Council may provide for a grant be entitled to a grant under the provisions property was subject to taxation by a (2) Grants provided under subsection
the assessor with a copy of each as soon as practicable after the under this section by resolution: criteria for the exemption under this
under paragraph (1 0)(a), the holder cancellation of the exemption, and are assessable and payable on all after the date of mailing of a notice under paragraph (l0)(b), the holder payable in respect of the property criteria for the exemption, and are assessable and payable from that
(10), the tax administrator must give on which it took effect or will take or from the date the holder applicable. VI ABATEMENT taxation under this Law, Council the taxes payable on that area of by Council to be reasonably necessary to a holder where the holder would of the HOGA if the holder’s local government. (I)
August3l,2011 (a) may be given only to a holder taxation year; (b) must be in an amount equal property in the current taxation year, less offsets;
(c) must be used only for the purposes property in the current taxation year; and (d) must be in an amount that is person would be entitled under the subject to taxation by a local government. (3) Council must in each taxation given under this Part and must authorize PART LEVY OF Tax Levy 12.(l) On or before May 28 in each law setting the rate of tax to be applied to (2) A law setting the rate of tax may property class. (3) Taxes must be levied by applying thousand dollars ($1 ,000) of assessed value (4) Taxes levied under this Law of the taxation year in which the levy is (5) Notwithstanding subsection (3), Council may law setting the rate of tax, a minimum tax in land. (6) A minimum tax established under be established in respect of one or more Tax Payments 13.( I) Taxes are due and payable on which they are levied. (2) Taxes must be paid at the KFN hours, by cheque. money order or cash. (3) Payment of taxes made by cheque
II of property that is taxable in the current to or less than the taxes payable on the any other grants, abatements and
of paying the taxes owing on the not more than the amount to which a HOGA if the holder’s property was year determine all grants that are to be those grants in an expenditure law. VII TAX taxation year, Council must adopt a each property class. establish different tax rates for each the rate of tax against each one of the interest in land. are deemed to be imposed on January 1 first made. establish, in its annual payable in respect of a taxable interest the authority of subsection (5) may property classes. or before July 2 of the taxation year in band office during normal business or money order must be made
12 payable to the Kómoks First Nation. PART TAX ROLL AND Tax Roll 14.( I) On or before June I in each must create a tax roll for that taxation year. (2) The tax roll must be in paper following information: (a) a description of the property as (b) the name and address of the holder respect to the property; (c) the name and address of every with respect to the property; (d) the assessed value by classification it appears in the assessment roll, exclusive (e) the amount of taxes levied on the under this Law; and (f) the amount of any unpaid taxes (3) The tax administrator may use roll by adding the following information (a) the amount of taxes levied on the under this Law; and (b) the amount of any unpaid taxes Annual Tax Notices 15.( I) On or before June 1 in each must mail a Tax Notice to (a) each holder of taxable property (b) each person whose name appears to the address of the person as shown on (2) The tax administrator must enter Tax Notice. (3) The mailing of the Tax Notice
VIII TAX NOTICE taxation year, the tax administrator or electronic form and must contain the it appears on the assessment roll; entered on the assessment roll with person entered on the assessment roll of the land and the improvements as of exemptions, if any; property in the current taxation year from previous taxation years. the certified assessment roll as the tax to the assessment roll: property in the current taxation year from previous taxation years. taxation year, the tax administrator under this Law, and on the tax roll in respect of the property, the tax roll. on the tax roll the date of mailing a by the tax administrator constitutes a
August3l,2011 statement of and demand for payment of (4) If a number of properties are assessed any number of those properties may be included (5) Where the holder of a charge on assessor of the charge under the Assessment Law holder’s name on the assessment roll, the all tax notices issued in respect of the property the duration of the charge. Amendments to Tax Roll and Tax Notices 16.(l) Where the assessment roll has Assessment Law, or where a supplementary accordance with the Assessment Law, the roll or create a supplementary tax roll, as Notice to every person affected by the amendment. (2) The duties imposed on the tax administrator and the provisions of this Law relating to apply to supplementary tax rolls. (3) Where an amended Tax Notice taxes owing, the tax administrator must forthwith have been paid, in accordance with section (4) Where an amended Tax Notice taxes owing, the taxes are due and payable amended Tax Notice; however, the taxpayer pay those taxes and a penalty and interest Subdivision 17.(l) If a property is subdivided, by before June 1 in the taxation year. the tax (a) apportion the taxes payable in that year the subdivision in the same proportions respect of the properties had the subdivision assessment roll was certified under the (b) on making an apportionment apportionment on the tax roll in the considers necessary. (2) Taxes apportioned to a property payable in respect of the property in the year
13 the taxes. in the name of the same holder, in one Tax Notice. taxable property gives notice to the and the assessor enters the tax administrator must mail a copy of to the holder of the charge during been revised in accordance with the assessment roll is issued in tax administrator must amend the tax necessary, and mail an amended Tax with respect to the tax roll tax rolls, so far as they are applicable, indicates a reduction in the amount of refund any excess taxes that 7. indicates an increase in the amount of on the date of mailing of the must be given thirty (30) days to must not be added in that period. lease or other legal instrument, administrator may among the properties created by as taxes would have been payable in occurred on or before the Assessment Law; and under paragraph (a), record the manner that the tax administrator under subsection (I) are the taxes for which they are apportioned.
14 (3) The assessor must provide the values necessary to calculate the proportions (1). Requests for Information 18.(1) The tax administrator may containing the information set out in Schedule disposed of property, and that person within fourteen (14) days or a longer information for any purpose related to the (2) The tax administrator is not bound subsection (1). PART PAYMENT RECEIPTS AND Receipts for Payments 19. On receipt of a payment of taxes, the receipt to the taxpayer and must enter the the interest in land for which the taxes are Tax Certificate 20.(1) On receipt of a written request subsection (2), the tax administrator must issue whether taxes have been paid in respect of amount of taxes outstanding. (2) The fee for a Tax Certificate is folio searched. PART PENALTiES AND Penalty 21. If all or part of the taxes remain they are levied, a penalty often percent (10%) must be added to the amount of the unpaid all purposes. deemed to be part of the taxes. Interest 22. If all or any portion of taxes remains levied, the unpaid portion accrues interest at fifteen
tax administrator with the assessed of taxes referred to in subsection deliver a Request for Information 1, to a holder or a person who has must provide to the tax administrator, period as specified in the notice, administration of this Law. by the information provided under IX TAX CERTIFICATES tax administrator must issue a receipt number on the tax roll opposite paid. and payment of the fee set out in a Tax Certificate showing an interest in land, and if not, the twenty dollars ($20) for each tax roll X INTEREST unpaid after July 2 of the year in which of the portion that remains unpaid taxes and the amount so added is, for unpaid after July 2 of the year percent (15%) per year.
August3l,2011 Application of Payments 23. Payments for taxes must be credited taxes, including interest, from previous added in the current taxation year, and taxation year. PART REVENUES AND Revenues and Expenditures 24.(1) All revenues raised under revenue account, separate from other moneys (2) Revenues raised include (a) taxes, including, for clarity, interest, penalties this Law; and (b) payments-in-lieu of taxes. (3) An expenditure of revenue raised the authority of an expenditure law. Reserve Funds 25.(1) Reserve funds established by (a) be established in an expenditure (b) comply with this section. (2) Except as provided in this section, moneys deposited in a separate account and the moneys used only for the purpose for which the reserve (3) Council may, by expenditure law, (a) transfer moneys in a capital purpose fund or account, provided that all projects established have been completed; (b) transfer moneys in a non-capital reserve fund or account: and (c) borrow moneys from a reserve on condition that KFN repay the amount at a rate that is at or above time by the principal banker to KFN, no is needed for the purposes of that reserve
15 by the tax administrator first, to taxation years. second, to a penalty third, to unpaid taxes for the current XI EXPENDITURES this Law must be placed into a local of KFN. and costs, as set out in under this Law must be made under Council must law; and in a reserve fund must be and interest earned on it must be fund was established. reserve fund to another reserve for which the reserve fund was purpose reserve fund to another fund where not immediately required, amount borrowed plus interest on that the prime lending rate set from time to later than the time when the money fund.
16 (4) As an exception to paragraph (3)(c), where (a) assumed third-party management of (b) determined that moneys must be the financial obligations of KFN, the FMB may, by acting in the place reserve fund by expenditure law. (5) Council must authorize all payments expenditures from a reserve fund in an expenditure (6) Where moneys in a reserve fund administrator must invest those moneys (a) securities of Canada or of a province; (b) securities guaranteed for principal and province; (c) securities of a municipal finance Authority; (d) investments guaranteed by a bank, trust company (e) deposits in a bank or trust company membership shares in a credit union. PART COLLECTION AND Recovery of Unpaid Taxes 26.(l) The liability referred to in subsection KFN in a court of competent jurisdiction method authorized in this Law and, unless method does not prevent seeking recovery (2) A copy of the Tax Notice that refers certified as a true copy by the tax administrator, is for the taxes. (3) Where the tax administrator has debtor intends to remove his or her personal property intends to dismantle or remove his or her any other actions that may prevent or owing under this Law, the tax administrator jurisdiction for a remedy. notwithstanding not yet expired.
the FMB has KFNs local revenue account; and borrowed from a reserve fund to meet of Council, borrow moneys from a into a reserve fund and all law. are not immediately required, the tax in one or more of the following: interest by Canada or by a authority or the First Nations Finance or credit union; or in Canada or non-equity or XII ENFORCEMENT 6(2) is a debt recoverable by and may be recovered by any other otherwise provided, the use of one by one or more other methods. to the taxes payable by a person, evidence of that person’s debt reasonable grounds to believe that a from the reserve, or improvements on the reserve, or take impede the collection of unpaid taxes may apply to a court of competent that the time for payment of taxes has
August3l,2011 (4) Before commencing enforcement proceedings and XV, the tax administrator must request authorization resolution. Tax Arrears Certificate 27.(l) Before taking any enforcement enforcement proceedings under Parts subsection (2), the tax administrator must issue deliver it to every person named on the tax (2) A Tax Arrears Certificate must not be after the day on which the taxes became Creation of Lien 28.(I) Unpaid taxes are a lien on the that attaches to the interest in land and in land. (2) The tax administrator must maintain Law. (3) A lien listed under subsection (2) registered charge, claim, privilege, lien interest in land. (4) The tax administrator may apply protect or enforce a lien under subsection determines such action is necessary or advisable. (5) On receiving payment in full of lien was created, the tax administrator without delay. (6) Discharge of a lien by the tax administrator the taxes with respect to the interest in land. (7) A lien is not lost or impaired omission in its creation or recording in the Delivery of Documents in Enforcement Proceedings 29.( I) This section applies to this Part and (2) Delivery of a document may be registered mail. (3) Personal delivery of a document is (a) in the case of an individual,
17 under Parts XIII, XIV from Council by measures or commencing any XIII, XIV and XV and subject to a Tax Arrears Certificate and roll in respect of that property. issued for at least six (6) months due. interest in land to which they pertain binds subsequent holders of the interest a list of all liens created under this has priority over any unregistered or or security interest in respect of the to a court of competent jurisdiction to (1) where the tax administrator the taxes owing in respect of which a must register a discharge of the lien is evidence of payment of by reason of any technical error or list of liens. Parts XIII. XIV and XV. made personally or by sending it by made by leaving the document with that
18 individual or with an individual at least eighteen at that individual’s place of residence; (b) in the case of a First Nation, individual apparently in charge, administrative office of the First Nation, or counsel; and (c) in the case of a corporation, individual apparently in charge, at the one of its branch offices, or with an the corporation’s legal counsel. (4) A document is considered to have (a) if delivered personally, on the day (b) if sent by registered mail, on the (5) Copies of notices must be delivered (a) where the notice is in respect of on the tax roll in respect of that taxable (b) where the notice is in respect of security interests in the personal property Province. PART SEIZURE ANI SALE OF Seizure and Sale of Personal Property 30.(1) Where taxes remain unpaid Arrears Certificate is issued to a debtor, the amount of unpaid taxes, with costs, by seizure the debtor that is located on the reserve. (2) As a limitation on subsection would be exempt from seizure under a court in the Province is exempt from seizure (3) The costs payable by the debtor Schedule III. Notice of Seizure and Sale 31.(1) Before proceeding under subsection must deliver to the debtor a Notice of Seizure
(18) years of age residing by leaving the document with the at the time of delivery, of the main with the First Nation’s legal by leaving the document with the time of delivery, of the head office or officer or director of the corporation or been delivered that personal delivery is made; and fifth day after it is mailed. taxable property, to all persons named property; and personal property, to all holders of registered under the laws of the XIII PERSONAL PROPERTY more than thirty (30) days after a Tax tax administrator may recover the and sale of personal property of (I), personal property of a debtor that writ of execution issued by a superior under this Law. under this section are set out in 30(1), the tax administrator and Sale.
August 31,2011 (2) If the taxes remain unpaid more Notice of Seizure and Sale, the tax administrator by-law enforcement officer to seize any Notice of Seizure and Sale that is in the on the reserve. (3) The person who seizes personal property receipt for the personal property seized. Notice of Sale of Seized Personal Property 32.(1) The tax administrator must publish Personal Property in two (2) consecutive largest circulation. (2) The first publication of the Notice must not occur until at least sixty (60) seized.
Conduct of Sale 33.(l) A sale of personal property (2) Subject to subsection (4), at any Notice of Sale of Seized Personal Property, the auction.
(3) The tax administrator must conduct the place set out in the Notice of Sale of necessary to adjourn the public auction, in published in the manner set out in subsection (4) If at any time before the seized seizure is made to a court of competent jurisdiction, the until after the court rules on the challenge. Registered Security Interests 34. The application of this Part to the subject to a registered security interest is regarding the seizure and sale of such property. Proceeds of Sale 35.( I) The proceeds from the sale to any holders of registered security interests order of their priority under the laws remaining proceeds must be paid to the debtor. (2) If claim to the surplus is made
19 than seven (7) days after delivery of a may request a sheriff, bailiff or personal property described in the possession of the debtor and is located must deliver to the debtor a a Notice of Sale of Seized issues of the local newspaper with the of Sale of Seized Personal Property days after the personal property was
must be conducted by public auction. time after the second publication of the seized property may be sold by
public auction at the time and Seized Personal Property, unless it is which case a further notice must be 32(1). property is sold a challenge to the sale must be postponed seizure and sale of personal property subject to any laws of the Province of seized personal property must be paid in the property and to KFN in applicable in the Province, and any by another person and such claim is
20 contested, or if the tax administrator is uncertain the tax administrator must retain such money been determined. PART SEIZURE AND ASSIGNMENT Seizure and Assignment of Taxable Property 36.( 1) Where taxes remain unpaid Arrears Certificate is issued, the tax unpaid taxes by way of the seizure and assignment of (2) Before proceeding under subsection serve a Notice of Seizure and Assignment of deliver a copy to any locatee with an interest in (3) Not less than six (6) months after of Taxable Property is delivered to the debtor, the right to an assignment of the taxable property (4) Council must, by resolution, prescribe auction, including the conditions that are Upset Price
37.( 1) The tax administrator must set an to an assignment of the taxable property the taxes payable on the taxable property, redemption period set out in subsection total. (2) The upset price is the lowest price be sold. Notice of Sale of a Right to Assignment of 38.( I) A Notice of Sale of a Right to be (a) published in the local newspaper once in each of the four (4) weeks preceding auction; and (b) posted in a prominent place on before the date of the public tender or (2) The tax administrator must conduct a time and place set out in the Notice of Sale Property, unless it is necessary to adjourn
who is entitled to such surplus. until the rights of the parties have XIV OF TAXABLE PROPERTY more than nine (9) months after a Tax administrator may levy the amount of the taxable property. (1), the tax administrator must Taxable Property on the debtor and the taxable property. a Notice of Seizure and Assignment tax administrator may sell the by public tender or auction. the method of public tender or attached to the acceptance of an offer.
upset price for the sale of the right that is not less than the total amount of calculated to the end of the 41(1). plus five percent (5%) of that for which the taxable property may Taxable Property Assignment of Taxable Property must with the largest circulation at least the date of the public tender or the reserve not less than ten (10) days auction. public auction or tender at the of a Right to Assignment of Taxable the public tender or auction, in which
August3l,2011 case a further notice must be published in (3) If no bid is equal to or greater have purchased the right to an assignment of of the upset price. Notice to Minister 39. The tax administrator must, without Indian and Northern Affairs, and the writing of the sale of a right to an assignment of this Law. Subsisting Rights 40. When taxable property is sold it held by the holder of the taxable property cease to exist, except as follows: (a) the taxable property is subject to 41(1);
(b) the right to possession of the taxable time allowed for redemption, subject, however, (i) impeachment for waste, and (ii) the right of the highest bidder maintain it in a proper condition and (c) an easement, restrictive covenant, building registered against the interest in land (d) during the period allowed for redemption, a court of competent jurisdiction assignment of the taxable property set aside Redemption Period 41.(l) At any time within three (3) tender or auction in respect of taxable taxable property by paying to KFN the percent (3%). (2) On redemption of the taxable property (a) if the right to an assignment was delay, repay to that bidder the amount (b) the tax administrator must provide Northern Affairs. and the lands manager
21 the manner set out in subsection (1). than the upset price, KFN is deemed to the taxable property for the amount delay, provide to the Minister of lands manager if applicable, notice in taxable property made under by public tender or auction, all rights in or a holder of a charge immediately redemption as provided in subsection
property is not affected during the to to enter on the taxable property to to prevent waste; scheme or right-of-way subsists; and an action may be brought in to have the sale of the right to an and declared invalid. months after the holding of a public property, the debtor may redeem the amount of the upset price plus three under subsection (I), sold to a bidder, KFN must, without of the bid: and to the Minister of Indian and if applicable, notice in writing of
22 the redemption. (3) No assignment of taxable property redemption period provided for in subsection (4) Subject to a redemption under redemption period, KEN must assign the in the public tender or auction, or to accordance with subsection 38(3). Assignment of Taxable Property 42.( 1) Taxable property must not be would not have been entitled under the Management Act, as the case may be, to the taxable property. (2) The tax administrator must register property assigned in accordance with this taxable property is registered at the time (3) An assignment under subsection (a) as a transfer of the taxable property without an attestation or proof of execution; and (b) to extinguish all the right, title the taxable property, or those claiming claims, demands, payments, charges, encumbrances of every type, and whether time the assignment is registered under restrictive covenant, building scheme interest in land. (4) Upon assignment under subsection debtor with respect to the taxable property Proceeds of Sale 43.( I) At the end of the redemption right to assignment of taxable property must be (a) first, to KEN. and (b) second, to any other holders of order of their priority at law, and any remaining proceeds must be paid (2) If claim to the surplus is made
must be made until the end of the (1). subsection (2), at the end of the taxable property to the highest bidder itself as the deemed purchaser in assigned to any person or entity who Indian Act or the First Nations Land obtain the interest or right constituting an assignment of any taxable Law in every registry in which the of the assignment. 41(4) operates to the bidder from the debtor, and interest of every previous holder of under a previous holder, and all liens, judgments, mortgages and or not registered, subsisting at the subsection (2), except an easement, or right-of-way registered against the 41(4), any remaining debt of the is extinguished. period, the proceeds from the sale of a paid registered interests in the property in to the debtor. by another person and such claim is
August3l,20ll contested, or if the tax administrator is uncertain tax administrator must retain such money determined. Resale by First Nation 44.( I) If the right to assignment of under subsection 38(3), the tax administrator sell the assignment of the taxable property price and the purchaser is thereafter considered (2) A sale under subsection (I) does redemption by the debtor as provided in PART DISCONTINUANCE Discontinuance of Services 45.(l) Subject to this section, KFN to the taxable property of a debtor if (a) revenues from this Law or any are used to provide that service to taxpayers; (b) taxes remain unpaid by a debtor Arrears Certificate was delivered to (2) At least thirty (30) days before administrator must deliver to the debtor taxable property a Notice of Discontinuance (3) KFN must not discontinue (a) fire protection or police services (b) water or garbage collection residential dwelling: or (c) electrical or natural gas services dwelling during the period from November following year.
23 who is entitled to such surplus. the until the rights of the parties have been taxable property is purchased by KFN may, during the redemption period, to any person for not less than the upset the bidder under this Part. not affect the period for or the right of this Law. XV OF SERVICES may discontinue any service it provides property taxation law enacted by KFN and more than thirty (30) days after a Tax the debtor. discontinuing any service, the tax and to any locatee with an interest in the of Services. to the taxable property of a debtor; services to taxable property that is a to taxable property that is a residential 1 in any year to March 31 in the
24 PART GENERAL PROVISIONS Disclosure of Information 46.(l) The tax administrator or control of information or records obtained disclose the information or records except (a) the course of administering this (b) proceedings before the Assessment pursuant to a court order; or (c) accordance with subsection (2). (2) The tax administrator may disclose information relating to the property if writing by the holder. (3) An agent must not use information except for the purposes authorized by the subsection.
Disclosure for Research Purposes 47. Notwithstanding section 46, Council may disclose information and records to a third party for research purposes, including statistical research. provided
(a) the information and records individually identifiable form or business form; or (b) where the research cannot reasonably information is provided in an identifiable agreement with Council to comply the use, confidentiality and security Validity 48. Nothing under this Law must be liability of any person to pay tax or any other (a) an error or omission in a valuation information in the hands of an assessor (b) an error or omission in a tax roll. Tax this Law: or
XVI any other person who has custody or or created under this Law must not in Law or performing functions under it: Review Board, a court of law or to the agent of a holder confidential the disclosure has been authorized in disclosed under subsection (2) holder in writing referred to in that
do not contain information in an information in an identifiable be accomplished unless the form, the third party has signed an with Council’s requirements respecting of the information. rendered void or invalid. nor must the amount under this Law be affected by or a valuation based solely on or the tax administrator; Notice, or any notice given under
August3l,201l (C) a failure of KFN, tax administrator within the required time. Limitation on Proceedings 49.( 1) No person may commence money paid to KFN, whether under demand, whether valid or invalid, for taxes Law, after the expiration of six (6) months arose. (2) If a person fails to start an action prescribed in this section. then money been voluntarily paid. Notices 50.(l) Where in this Law a notice the method of giving the notice is not otherwise (a) by mail to the recipient’s ordinary the recipient shown on the tax roll; (b) where the recipient’s address notice in a conspicuous place on the (c) by personal delivery or courier ordinary mailing address or the address roll. (2) Except where otherwise provided (a) a notice given by mail is deemed (b) a notice posted on property is deemed it is posted; and (c) a notice given by personal delivery Interpretation 51.(l) The provisions of this Law of this Law is for any reason held to competent jurisdiction, the invalid portion of this Law and the decision that it is invalid remaining portions of this Law. (2) Where a provision in this Law provision applies to the circumstances as (3) Words in this Law that are in the
25 or the assessor to do something an action or proceeding for the return of protest or otherwise, on account of a or any other amount paid under this from the date the cause of action first or proceeding within the time limit paid to KFN must be deemed to have is required to be given by mail or where specified, it must be given mailing address or the address for is unknown, by posting a copy of the recipient’s property; or to the recipient or to the recipient’s for the recipient shown on the tax in this Law, received on the fifth day after it is posted; received on the second day after is deemed received upon delivery. are severable, and where any provision be invalid by a decision of a court of must be severed from the remainder must not affect the validity of the is expressed in the present tense, the they arise. singular include the plural, and words
26 in the plural include the singular. (4) This Law must be construed as fair, large and liberal construction and attainment of its objectives. (5) Reference in this Law to an enactment is as it exists from time to time and includes enactment. (6) Headings form no part of the enactment inserted for convenience of reference only. Force and Effect 52. This Law comes into force and the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED August, 2011, at Comox, in the Province A quorum of Council consists of two /. 7 / Councillor Stewart Hardy
being remedial and must be given such interpretation as best ensures the a reference to the enactment any regulations made under the and must be construed as being effect on the day after it is approved by by Council on the 3lt day of of British Columbia. (2) members of Council.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ______________________________________________________ August3l,2011 27 SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR THE K’OMOKS FIRST NATION TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to section 18(1) of the K’ó,noks First Nation Property Taxation Law, 2011, 1 request that you provide to me, in writing, no later than [Note: must be a date that is at least fourteen (14) days from the date of request], the following information relating to the above-noted interest in land: (1) (2) (3)
Tax Administrator for the K’ómoks First Nation Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2t SCHEDULE TAX NOTICE TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: PURSUANT to the provisions of the K’Omoks Law, 2011, taxes in the amount of with respect to the above-noted interest in All taxes are due and payable on or before taxes, penalties and interest are past due Payments must be made at the KFN band Comox BC, V9N 3P8 during normal business cheque, money order or cash. Taxes that are not paid by accordance with the K’O,noks First Nation The name(s) ai-id address(es) of the person(s) follows:
Assessed value: $________________ Taxes (current year): $_______________ Unpaid taxes (previous years) $________________ Penalties: $_________________ Interest: $_____________________ Total Payable $ Tax Administrator for the K’ómoks First Nation Dated: , 2()
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ II — First Nation Property Taxation dollars ($) are hereby levied land. . Payments for unpaid and must be paid immediately. office, located at 3320 Comox Road, hours. Payment must be by shall incur penalties and interest in Property Taxation Law, 2011. liable to pay the taxes is (are) as
August 31,2011 SCHEDULE COSTS PAYABLE BY DEBTOR SEIZURE AND SALE OF For costs arising from the seizure and sale 1. For preparation of a notice 2. For service of notice on each person 3. For service of notice on each person a process server, bailiff or delivery service 4. For advertising in newspaper 5. For staff time spent in conducting a personal property, not including costs under this Schedule 6. Actual cost incurred by KFN for the property shall be charged based on receipts.
29 III ARISING FROM PERSONAL PROPERTY of personal property: $ 50 or place by KFN $ 50 or place by $ actual cost $ actual cost seizure and sale of otherwise recovered $ 50 per person per hour seizure, storage and sale of personal
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ____________________________ 30 SCHEDULE IV TAX CERTIFICATE In respect of the interest in land described as: and pursuant to the K’ó,noks First Nation Property’ Taxation Law, 2011, 1 hereby certify as follows: That all taxes due and payable in respect of the above-referenced interest in land have been paid as of the date of this certificate. OR That unpaid taxes, including interest, penalties and costs in the amount of dollars ($ ) are due and owing on the above-referenced interest in land as of the date of this certificate. The following persons are jointly and severally liable for all unpaid taxes: Tax Administrator for the K’ómoks First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ____________________________ August3l,2011 31 SCHEDULE V TAX ARREARS CERTIFICATE In respect of the interest in land described as: and pursuant to the K’ó,noks First Nation Property Taxation Law, 2011, 1 hereby certify as follows: That taxes, interest and penalties are unpaid in respect of the above-referenced interest in land, as follows: Taxes: $_____________ Penalties: $ Interest: $___________________ Total unpaid tax debt: $______________ The total unpaid tax debt is due and payable immediately. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate of fifteen percent (15 %) per year. Payments must be made at the KFN band office, located at 3320 Comox Road, Comox BC, V9N 3P8 during normal business hours. Payment must be by cheque, money order or cash. The following persons are jointly and severally liable for the total unpaid tax debt:
Tax Administrator for the K’ómoks First Nation Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 32 SCHEDULE NOTICE OF SEIZURE AND SALE TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and dollars ($ ) remain unpaid and are referenced interest in land. AND TAKE NOTICE that a Tax Arrears delivered to you in respect of these unpaid AND TAKE NOTICE that: I. Failure to pay the full amount of days after delivery of this notice may result in section 30 of the K’ómoks First Nation the personal property described as follows: [general description of the personal property 2. The tax admmistrator may retain a sheriff, bailiff to seize the property and the seized property administrator, at your cost, such cost being 3. If the unpaid taxes, penalties, interest and within sIxty (60) days following the seizure may
(a) publish a Notice of Sale of consecutive issues of the (b) at any time after the second publication property by public auction. AND TAKE NOTICE that the tax administrator the time and place set out in the Notice of is necessary to adjourn the public auction, in published.
Tax Administrator for the K’Omoks First Nation Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ VI OF PERSONAL PROPERTY
interest in the amount of due and owing in respect of the above-Certificate dated was taxes. the unpaid tax debt within SEVEN (7) the tax administrator, pursuant to Property Taxation Law, 2011, seizing to be seized] or by-law enforcement officer shall be held in the possession of the tax added to the amount of the unpaid taxes. costs of seizure are not paid in full of the property, the tax administrator
Seized Personal Property in two (2) newspaper; and of the notice, sell the seized shall conduct the public auction at Sale of Seized Personal Property, unless it which case a further notice shall be
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ________________________________________________ August3l,2011 33 SCHEDULE VII NOTICE OF SALE OF SEIZED PERSONAL PROPERTY TAKE NOTICE that a sale by public auction for unpaid taxes, penalties, interest and costs owed to the K’ómoks First Nation shall take place on 20 at o’clock at [location].
The following personal property, seized First Nation Property Taxation Law, 20]], [general description The proceeds of sale of the seized property registered security interests in the property under the laws applicable in the Province remaining proceeds shall be paid to the debtor. Tax Administrator for the K’ómoks First Nation Dated: , 20.
pursuant to section 30 of the K’ómoks shall be sold at the public auction: of the goods I shall be paid to any holders of and to KFN in order of their priority of British Columbia and any
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 34 SCHEDULE NOTICE OF SEIZURE AND TAXABLE PROPERTY TO: (the ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and dollars ($ ) remain unpaid and are property.
AND TAKE NOTICE that a Tax Arrears delivered to you in respect of these unpaid AND TAKE NOTICE that failure to pay within six (6) months after service of administrator, pursuant to section 36 of Taxation Law, 20]], seizing and selling property by public tender [auction] as follows: I. The public tender [auction], including acceptance of an offer, shall be conducted prescribed by the Council of the K’Omoks obtained from the tax administrator. 2. The tax administrator shall (a) publish a Notice of Sale of a Right to in the newspaper at least once preceding the date of the sale; and (b) post the Notice of Sale of a Right to a prominent place ott the reserve not less date of the sale. 3. The Notice of Sale of a Right to Assignment of out the upset price for the right to assignment of conditions attached to the acceptance of 4. The upset price shall be not less than
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ VIII ASSIGNMENT OF “debtor”) (the “taxable property”) interest in the amount of due and owing in respect of the taxable
Certificate dated was taxes. the full amount of the unpaid tax debt this Notice may result in the tax the K’ónzoks First Nation Property a right to an assignment of the taxable the conditions that are attached to the in accordance with the procedures First Nation, a copy of which may be Assignment of Taxable Property in each of the four (4) weeks Assignment of Taxable Property in than ten (10) days preceding the Taxable Property shall set the taxable property and any a bid. the total amount of the taxes, interest
August3l,2011 and penalties payable, calculated to the percent (5%) of that total. The upset price to assignment of the taxable property shall be 5. The tax administrator shall conduct the and place set out in the Notice of Sale Property, unless it is necessary to adjourn published.
6. If at the public tender [auction] there than the upset price, KFN shall be deemed assignment of the taxable property for the 7. The debtor may redeem the right to after the sale by paying to KFN the amount of (3%), any time within three (3) months [auction] in respect of the taxable property “redemption period”). Where the right to without delay, repay to the bidder the amount of 8. A sale of a right to an assignment [auctioni is not complete, and no assignment made, until the expiration of the redemption of the taxable property is not redeemed the expiration of the redemption period, KFN the highest bidder or to itself as the taxable property shall not be assigned have been capable under the Indian Act or Act of obtaining the interest or right constituting 9. Council of the K’ómoks First Nation Minister of Indian and Northern Affairs, and notice in writing of the sale of a right to and of any redemption of the right to an 10. The tax administrator shall register every registry in which the taxable property assignment.
II. An assignment of the taxable property (a) as a transfer to the bidder or KFN, as of the taxable property, without an attestation (b) to extinguish all the right, title the taxable property, or those claiming claims, demands, payments, charges,
35 end of the redemption period, plus five is the lowest price for which the right sold. public tender [auction] at the time of a Right to Assignment of Taxable in which case a further notice shall be
is no bid that is equal to or greater to have purchased the right to an amount of the upset price. an assignment of the taxable property the upset price plus three percent after the holding of the public tender (hereinafter referred to as the an assignment is redeemed, KFN shall, the bid. of taxable property by public tender of the taxable property shall be period. If the right to an assignment within the redemption period, then on shall assign the taxable property to deemed purchaser, as applicable. The to any person or entity who would not the First Nations Land Management the taxable property. shall, without delay, provide to the the lands manager if applicable, an assignment of the taxable property assignment of the taxable property. the assignment of the taxable property in is registered at the time of the
operates the case may be, from the debtor or proof of execution, and and interest of every previous holder of under a previous holder, and all liens, judgments. mortgages and
_ _ _ _ _ _ _ _ _ _ _ _ 36 encumbrances of every type, and whether time the assignment is registered, except an building scheme or right-of-way registered 12. Upon assignment of the taxable property, the immediately vacate the taxable property, and debtor in the taxable property, including in full to the purchaser. 13. The proceeds of sale of the taxable to any other holders of registered interests their priority at law. Any moneys in excess debtor in accordance with the K’ómoks 2011.
Tax Administrator for the K’ómoks First Nation Dated: ,20.
or not registered, subsisting at the easement, restrictive covenant, against the interest in land. debtor shall be required to any rights or interests held by the the improvements, shall be transferred property shall be paid first to KFN, then in the taxable property in order of of these amounts shall be paid to the First Nation Property Taxation Law,
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ August3l,2011 SCHEDULE NOTICE OF SALE OF A RIGHT TAXABLE TO: ADDRESS:
DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that a Notice of Seizure was given in respect of the taxable property AND TAKE NOTICE that unpaid taxes, including amount of dollars ($ ), remain respect of the taxable property. AND TAKE NOTICE that a sale of property shall be conducted by public penalties and interest owed to the K’ómoks The public tender [auction] shall take place 20 at o’clock The tax administrator shall conduct the public place unless it is necessary to adjourn published.
AND TAKE NOTICE that: I. The upset price for the taxable property The upset price is the lowest price for which 2. The public tender lauction], including acceptance of an offer, shall be conducted prescribed by the Council of the K’Omoks 3. If at the public tender lauctioni there than the upset price, KFN shall be deemed assignment of the taxable property for the 4. The debtor may redeem the right to by paying to KFN the amount of the upset price time within three (3) months after the holding respect of the taxable property (referred the right to an assignment is redeemed, KFN bidder the amount of the bid.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ( t h e _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 37 IX TO ASSIGNMENT OF PROPERTY (the debtor”)
“taxable property”) and Assignment of Taxable Property on , 2L_. penalties and interest, in the unpaid and are due and owing in the right to assignment of the taxable tender [auction] for unpaid taxes, First Nation, on: at___________________ tender [auction] at the above time and in which case a further notice shall be
is: dollars (S ). the taxable property shall be sold, the conditions that are attached to the in accordance with the procedures First Nation as set out in this notice. is no bid that is equal to or greater to have purchased the right to an amount of the upset price. an assignment of the taxable property plus three percent (3%), any of the public tender jauction] in to as the “redemption period”). Where shall, without delay. repay to the
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 38 5. A sale of a right to an assignment of [auction] is not complete, and no assignment of made, until the expiration of the redemption of the taxable property is not redeemed the expiration of the redemption period, KFN the highest bidder or to itself as the taxable property shall not be assigned have been capable under the Indian Act or Act, as the case may be, of obtaining the property.
6. Council of the K’ómoks First Nation Minister of Indian and Northern Affairs, and writing of the sale of a right to an assignment of redemption of the right to assignment of the 7. The tax administrator shall register an every registry in which the taxable property assignment.
8. An assignment of the taxable property (a) as a transfer to the bidder from without an attestation or proof of execution, and (b) to extinguish all the right, title the taxable property, or those claiming claims, demands, payments, charges, encumbrances of every type, and whether time the assignment is registered, except an building scheme or right-of-way registered 9. Upon assignment of the taxable property, the immediately vacate the taxable property, and debtor in the taxable property, including in full to the purchaser. 10. The proceeds of sale of the taxable to any other holders of registered interests their priority at law. Any moneys in excess debtor in accordance with the K’thnoks 2011.
Tax Administrator for the K’ómoks First Nation Dated: , 2()
taxable property by public tender the taxable property shall be period. If the right to an assignment within the redemption period, then on shall assign the taxable property to deemed purchaser, as applicable. The to any person or entity who would not the First Nations Land Management interest or right constituting the taxable
shall, without delay, provide to the the lands manager if applicable, notice in the taxable property and of any taxable property. assignment of the taxable property in is registered at the time of the
operates the debtor of the taxable property, and interest of every previous holder of under a previous holder, and all liens, judgments, mortgages and or not registered, subsisting at the easement, restrictive covenant, against the interest in land. debtor shall be required to any rights or interests held by the the improvements, shall be transferred property shall be paid first to KFN, then in the taxable property in order of of these amounts shall be paid to the First Nation Property Taxation Law,
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ , August3l,2011 SCHEDULE NOTICE OF DISCONTINUANCE TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties, and dollars ($ ) remain unpaid and are property.
AND TAKE NOTICE that a Tax Arrears delivered to you in respect of these unpaid AND TAKE NOTICE that where a debtor thirty (30) days of the issuance of administrator may discontinue services that a debtor, pursuant to section 45 of the K’ómoks Liw, 20]]. AND TAKE NOTICE that if the taxes being thirty (30) days the following services shall be discontinued: [list services to be Tax Administrator for the K’ómoks First Dated: 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 39 X OF SERVICES
interest in the amount of due and owing in respect of the taxable
Certificate dated was taxes. fails to pay all unpaid taxes within a Tax Arrears Certificate, the tax it provides to the taxable property of First Nation Property Taxation are not paid in full on or before from the date of issuance of this notice, discontinued] Nation