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bJ ra \4 First Nations Tax Commission Commission de Ia fiscalité des premiAres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Skawahlook First Nation in the Province of British Columbia, Skawahlook 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 • &AAA CT. (Mann A — Chief Commissioner S & • 4 • Nations Tax Commission I
SKAWAHLOOK FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First A’ations Fiscal and Statistical Alanagement 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 First Nation has made a property assessment by-law and a property taxation by-law under the Indian Act, which by-laws have been deemed to be property taxation laws; and C. Section 10 of the First Nations Fiscal and Statistical Management Act requires a first nation that has made a property taxation law to, 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 the Skawahlook First Nation duly enacts as follows: 1. This Law may be cited as the Skaitalilook First Nation .1nnual Rates Lair. 2011. 2. In this Law: “Act’’ means the First Nations Fiscal tijul Statistical Afanagenieizt ALt. S.C. 2005. c.9. and the regulations made under that Act: “Assessment Law” means the Ska,iahlook First Anion Propeiti ;i.cesnient li— lan (2004); “First Nation” means the Skawahlook First Nation, being a band named in the schedule to Gte Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(l)(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 Skaical,look First Nation Property Tc,vation By—lan’, (2004). 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 of 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 First Nation to flulfihl 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 10 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 he 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 FIEREBY DULY ENACTED by Council on the 26 day of May. 2011. at Skawahlook First Nation, in the Province of British Columbia. A quorum of Council consists of two (2) members of Council. Cluef Maureen CIiapm Councillor Debra Schneider
SC H ED tiLE TAX RATES PROPERTY CLASS RATE PER 51,000 TOTAL ASSESSED VALUE Class I - Residential Class 2 - Utilities Class 4- Major Industry Class 5- Light Industry Class 6 - Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm 6.42298 73.11502 NiA N/A N/A NA NA N/A
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