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 Kwaw-Kwaw-Apilt First Nation in the Province of British Columbia, Kwaw-Kwaw-Apilt First Nation Property Taxation Law, 2012 Dated at Edmonton, Alberta this 27th day of March, 2012.
On behalf of the First Nations Tax Commission C.T. (Ma(ny)JJuIes— Chief Commissioner L.1irst Nations Tax Commission
KWAW-KWAW-APILT FIRST NATION PROPERTY TAXATION LAW, 2012 TABLE OF CONTENTS Part I Citation 2 Part II Definitions and References 2 Part III Administration 4 Part IV Liability for Taxation 5 Part V Exemptions from Taxation 6 Part VI Grants and Tax Abatement 8 Part VII Levy of Tax 9 Part VIII Tax Roll and Tax Notice 10 Part IX Periodic Payments 12 Part X Payment Receipts and Tax Certificates 12 Part XI Penalties and Interest 12 Part XII Revenues and Expenditures 13 Part XIII Collection and Enforcement 14 Part XIV Seizure and Sale of Personal Property 16 Part XV Seizure and Assignment of Taxable Property 17 Part XVI Discontinuance of Services 20 Part XVII General Provisions 21 SCHEDULES I Request for Information by Tax Administrator II Tax Notice III Costs Payable by Debtor Arising from Seizure and Sale of Personal Property 1V 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 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; B. The Council of the Kwaw-Kwaw-Apilt First Nation deems it to be in the best interests of the First Nation to make a law for such purposes; 1
C. The Council of the Kwaw-Kwaw-Apilt First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal and Statistical Management Act; and NOW THEREFORE the Council of the Kwaw-Kwaw-Apilt First Nation, at a duly convened meeting, enacts as follows: PART I CITATION Citation 1. This Law may be cited as the Kwaw-Kwaw-Apilt First Nation Property Taxation Law, 2012. PART!! DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations enacted under that Act; “assessed value” has the meaning given to that term in the Assessment Law; “Assessment Law” means the Kwaw-Kwaw-Apilt First Nation Property Assessment Law, 2012;
“Assessment Review Board” means the assessment review Assessment Law; “assessment roll” has the meaning given to that term “assessor” means a person appointed to that position “Commission” means the First Nations Tax Commission “Council” has the meaning given to that term “debtor” means a person liable for unpaid taxes “expenditure law” means an expenditure law “First Nation’ means the Kwaw-Kwaw-Apilt First Nation, being schedule to the Act; “First Nation Corporation” means a corporation First Nation or in which at least a majority benefit of all members of the First Nation; FMB” means the First Nations Financial Management “holder” means a person in possession of an being,
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board established under the in the Assessment Law; under the Assessment Law; established under the Act; in the Act; imposed under this Law; enacted under paragraph 5(1 )(b) of the Act; a band named in the that is at least majority-owned by the of the shares are held in trust for the Board established under the Act; interest in land or a person who, for the time
(a) is entitled through a lease, licence or 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, fixture, structure or affixed on, in or to land, or water over and includes a manufactured home; “interest in land” or “property” means land or without limitation, includes any interest in possession or use of land or improvements, and land or improvements; “local revenue account” means the local revenue Act;
“locatee” means a person who is in lawful possession subsections 20(1) and (2) of the Indian Act; “manufactured home” has the meaning given “majority-owned” means the collective ownership members totaling at least fifty-one percent (51%) “member” means a person who meets the Kwaw-Apilt Membership Code and whose membership list; “Notice of Discontinuance of Services” means in Schedule X; “Notice of Sale of a Right to Assignment of Taxable the information set out in Schedule IX; “Notice of Sale of Seized Personal Property” set out in Schedule VII; “Notice of Seizure and Assignment of Taxable information set out in Schedule VIII; “Notice of Seizure and Sale” means a notice Schedule VI; “person” includes a partnership, syndicate, association. corporation other legal representatives of a person; “property class” has the meaning given to that term “Province” means the province of British Columbia; registry” means any land registry in which interests
other legal means to possess or occupy the land, the interest in land, or or similar thing constructed, placed land, or on, in or to another improvement improvements, or both, in the reserve and, land or improvements, any occupation, any right to occupy, possess or use account referred to in section 13 of the
of land in the reserve under to that term in the Assessment Law; of a corporation by one (I) or more of all voting shares; requirements of membership in the Kwaw name is shown on the Kwaw-Kwaw-Apilt a notice containing the information set out Property” means a notice containing means a notice containing the information Property” means a notice containing the containing the information set out in and the personal or in the Assessment Law; in land are registered: 3
“reserve” means any land set apart for the use meaning of the Indian Act; “resolution” means a motion passed and approved convened meeting; “tax administrator” means a person appointed administer this Law; “Tax Arrears Certificate” means a certificate Schedule V; “Tax Certificate” means a certificate containing “Tax Notice” means a notice containing the information “tax roll” means a list prepared pursuant to taxable property; “taxable property” means an interest in land that is “taxation year” means the calendar year to purposes of taxation; “taxes” include (a) all taxes imposed, levied, assessed or interest and costs added to taxes under this (b) for the purposes of collection and enforcement, all taxes or assessable under any other local revenue interest and costs added to taxes under such “taxpayer” means a person liable for taxes in (2) In this Law, references to a Part (e.g. Part I), section (e.g. subsection 2(l)), paragraph (e.g. paragraph a reference to the specified Part, section, subsection, paragraph except where otherwise stated. PART ADMINISTRATION Tax Administrator 3.(l) Council must, by resolution, appoint on the terms and conditions set out in the resolution. (2) The tax administrator must fulfill administrator under this Law and the Assessment Law. (3) The tax administrator may, with the perfonuance of any duties of the tax administrator agent of the First Nation. (4) The tax administrator’s responsibilities
and benefit of the First Nation within the by a quorum of Council at a duly by Council under subsection 3(1) to containing the information set out in the information set out in Schedule IV; set out in Schedule II; this Law of persons liable to pay tax on subject to taxation under this Law; which an assessment roll applies for the assessable under this Law, and all penalties, Law, and imposed, levied, assessed law of the First Nation, and all penalties, a law; and respect of taxable property. (e.g. section 1), subsection 3(4)(a)) or Schedule (e.g. Schedule I) is or Schedule of this Law, Ill a tax administrator to administer this Law the responsibilities given to the tax written consent of Council, assign the to any officer, employee, contractor or include 4
(a) the collection of taxes and the enforcement (b) the day to day management of the First Nation’s Authorization of Financial Management Board 4. Notwithstanding any other provision Council pursuant to the Act that third-party management Law is required, Council authorizes the FMB any of the powers and obligations of the Council under PART LIABILITY FOR Application of Law 5. This Law applies to all interests in land. Tax Liability 6.(l) Except as provided in Part V, all interests this Law. (2) Taxes levied under this Law are a debt owed the First Nation in any manner provided for jurisdiction.
(3) Where an interest in land is not subject to any other interest in the same property is not affected. (4) Taxes are due and payable under initiated or remedy sought by a taxpayer respecting this Law. (5) Any person who shares the same severally liable to the First Nation for all taxes this Law during the taxation year and for all unpaid year, including, for clarity, interest, penalties Tax Refunds 7.( 1) Where a person is taxed in excess tax administrator must refund to that person any (2) Where a person is entitled to a refund administrator to refund the amount in whole account of taxes or other unpaid amounts that in respect of taxable property held by that person. (3) Where a person is entitled to be refunded Law, the tax administrator must pay the person (a) interest accrues from the date that the Nation:
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of payment under this Law; and local revenue account. of this Law, if the FMB gives notice to of the revenues raised under this to act as agent of the First Nation to fulfill this Law and the Act. IV TAXATION in land are subject to taxation under to the First Nation, recoverable by in this Law or in a court of competent
taxation, the liability for taxation of this Law notwithstanding any proceeding his or her liability to taxation under interest in taxable property is jointly and imposed on that taxable property under taxes imposed in a previous taxation and costs as provided in this Law. of the proper amount in a taxation year, the excess taxes paid by that person. of taxes, Council may direct the tax or in part by applying it as a credit on are due or accruing due to the First Nation an amount of taxes paid under this interest as follows: taxes were originally paid to the First
(b) the interest rate during each successive April 1, July 1, October 1 and January 1 in prime lending rate of the principal banker month immediately preceding that three (3) (c) interest will not be compounded; and (d) interest stops running on the day payment of mailed to the person to whom it is owed, or PART EXEMPTiONS FROM Exemptions 8.(1) The following interests in land are extent indicated: (a) subject to subsection (2), any interest First Nation; (b) subject to subsection (2), any interest or a First Nation Corporation; (c) any interest in land held or occupied by one (I) or more members of the First Nation applied for and received a revitalization tax (d) a building used for public school purposes operation of a public school, and the land (e) a building used or occupied by a religious religious education or as a church hall; (f) a building used solely as a hospital, owned a society, and not operated for profit; (g) a building used as a university, technical institute non-profit corporation, including a society, and on which the building stands; (h) an institutional building used to provide or persons suffering from physical or corporation, including a society, and not operated (i) that land of a cemetery actually used for (2) The exemptions in paragraphs (1 )(a), (b) that are held by a member of the First Nation, the or a corporation which is majority-owned by be, where that interest in land is actually occupied the First Nation, the First Nation, a First Nation majority-owned by one (I) or more members.
three (3) month period beginning on every year, is two percent (2%) below the to the First Nation on the 15th day of the month period; the money owed is delivered or is actually paid. V TAXATiON exempt from taxation under this Law to the in land held or occupied by a member of the in land held or occupied by the First Nation a corporation which is majority-owned by for which the holder or occupant has exemption under section 9; or for a purpose ancillary to the on which the building stands; body and used for public worship, by a non-profit corporation, including or public college, owned by a not operated for profit, and the land housing accommodation for the elderly mental disability, owned by a non-profit for profit; and burial purposes. and (c) do not apply to interests in land First Nation, a First Nation Corporation one (1) or more members, as the case may by someone other than the member of Corporation, or a corporation that is 6
(3) An exemption from taxation applies or used for the purpose for which the exemption the land on which the building stands. Revitalization Tax Exemption 9.(1) A revitalization program is hereby environmental, social or cultural revitalization (2) Under the revitalization program an interest a full or partial exemption from taxation for up (a) a proponent taxpayer and the Council enter regarding the interest in land, (b) the land is zoned for the use and the use of that land, and (c) subject to subsection (5), the revitalization taxpayer to invest in the rehabilitation or following minimum amounts: (i) economic revitalization: $1,000,000 (ii) environmental revitalization: $350,000 (iii) social or cultural revitalization: $150,000. (3) An agreement under subsection (2) must be year before the taxation exemption is to go into the parties agree to such as employment or training (a) describe the interest in land which is an assessment roll folio number, or by reference other legal description so that the assessor assessment roll; (b) provide the details of the nature and the proponent in the reserve lands which (c) detail the taxation year that the exemption agreement, being ten years or less, and provided in regard to the interest in land which (d) include a provision that the exemption does not actually carry out the investment described breaches the agreement or fails to meet the (e) provide that the tax administrator shall be the revitalization agreement on behalf of individual responsible for the implementation proponent taxpayer. (4) Council may sign more than one agreement with same interest in land in subsequent years or for provided that a new investment meeting the made.
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only to that portion of a building occupied is granted, and a proportionate part of established to encourage the economic, of reserve lands. in land in the reserve may be granted to ten years where: into a revitalization agreement is a lawful or legally non-conforming use agreement obligates the proponent development of the interest in land to the finalized prior to October 3 lS in the effect, and, in addition to any other terms opportunities for members, must the subject of the agreement by reference to to lot number and survey plan, or can identify the corresponding entry on the time-table of the investment to be made by are the subject of the agreement; will go into effect, the duration of the the percentage of exemption from taxation is the subject of the agreement; from taxation will end if the proponent in the agreement, or otherwise criteria; and responsible for the implementation of the First Nation, and provide the name of the of the agreement on behalf of the a proponent taxpayer for the a subsequent period of up to ten years, criteria in subparagraphs (2)(c)(i) — (iii) is
(5) A corporation a majority of whose shares the First Nation which is a holder of an purposes, and which is a proponent for an exemption development category, will be deemed to have under the heading provided in subparagraph (6) Council may, from time to time, by application forms, or other materials administration of the revitalization program. (7) The tax administrator will provide a assessor within 10 days of its final approval and (8) Council may terminate an agreement under (a) at the request of the holder; or (b) if the holder ceases to meet the criteria (9) Upon termination under subsection (8): (a) the tax administrator must notify the which it took effect or will take effect; (b) where terminated under subsection would have been payable in respect of breach or the date that the holder ceased to (c) the tax administrator must give written (i) any taxes due from the date of cancellation; or (ii) any taxes due from the date that the to meet the criteria. (d) the holder is liable and must, within amounts owing as set out in paragraph (c); and (e) penalties are assessable and payable monies owing under paragraph (c) that are accordance with paragraph (d). PART GRANTS AND TAX Grants for Surrounding Land 10. Where a building is exempted from provide to the holder a grant equivalent to surrounding the building determined by Council with it. Annual Grants 11.(l) Council may provide for a grant to payable on a property, where
are owned by a member or members of interest in land which is used for business under this section for the economic made the qualified level of investment (2)(c)(i). resolution prescribe any procedures, required for the proper promotion and copy of any revitalization agreement to the signing by Council. this section by resolution: for the exemption under this section. holder of the cancellation and of the date on 8(b), the holder is liable for all taxes that the interest in the land from the date of the meet the criteria; and notice to the holder of: holder breached the agreement or ceased thirty (30) days, pay the First Nation all under Part IX for any outstanding taxes or not paid within thirty (30) days in VI ABATEMENT taxation under this Law, Council may the taxes payable on that area of land to be reasonably necessary in connection a holder, equivalent to or less than the taxes 8
(a) the holder of the property is a charitable, philanthropic or other not-for-profit corporation; and (b) Council considers that the property is used for a purpose that is directly related to the purposes of the corporation. (2) Council may provide for a grant to holders who would be entitled to a grant under the provisions of the Home Owner Grant Act (BC) if the holder’s property was subject to taxation by a local government. (3) A grant under subsection (2) must be in an amount equal to the amount to which a person would be entitled under the Home Owner Grant Act (BC) if the holder’s property was subject to taxation by a local government. (4) Council will in each taxation year determine all grants that will be given under this Part and will authorize those grants in an expenditure law. PART VII LEVY OF TAX Tax Levy 12.(1) On or before May 28 in each taxation year, Council must adopt a law setting the rate of tax to be applied to each property class. (2) A law setting the rate of tax may establish different tax rates for each property class.
(3) Taxes must be levied by applying dollars ($1,000) of assessed value of the interest in (4) Taxes levied under this Law are deemed taxation year in which the levy is first made. (5) Notwithstanding subsection (3), Council may the rate of tax, a minimum tax payable in respect of that the minimum tax must not exceed one hundred (6) A minimum tax established under established in respect of one or more property Tax Payments 13.(1) Taxes are due and payable on or they are levied. (2) Taxes must be paid at the office of the by cheque, money order, MasterCard, Visa, cash.. (3) All forms of payment of taxes must be First Nation.
the rate of tax against each one thousand land. to be imposed on January 1 of the establish, in its annual law setting a taxable interest in land, provided dollars ($100). the authority of subsection (5) may be classes. before July 2 of the taxation year in which First Nation during normal business hours made payable to the Kwaw-Kwaw-Apilt 9
PART VIII TAX ROLL AND TAX NOTICE Tax Roll 14.(1) On or before May 28’ in each taxation year, the tax administrator must create a tax roll for that taxation year. (2) The tax roll must be in paper or electronic form and must contain the following information:
(a) a description of the property as it appears (b) the name and address of the holder entered the property; (c) the name and address of every person to the property; (d) the assessed value by classification of in the assessment roll, exclusive of exemptions, if (e) the amount of taxes levied on the property Law;
(f) the amount of any unpaid taxes from (g) the estimated amount of installment year.
(3) The tax administrator may use the certified assessment roll as the tax roll by adding the following information to the assessment roll: (a) the amount of taxes levied on the property in the current taxation year under this Law; and (b) the amount of any unpaid taxes from previous taxation years. Annual Tax Notices 15.(1) On or before June 1 in each taxation year, the tax administrator must mail a Tax Notice to (a) each holder of taxable property under this Law, and (b) each person whose name appears on the tax roll in respect of the property, to the address of the person as shown on the tax roll. (2) The Tax Notice must contain the information set out in subsection 14(2). (3) The tax administrator must enter on the tax roll the date of mailing a Tax Notice. (4) The mailing of the Tax Notice by the tax administrator constitutes a statement of and demand for payment of the taxes. (5) If a number of properties are assessed in the name of the same holder, any number of those properties may be included in one Tax Notice. 10
on the assessment roll; on the assessment roll with respect to entered on the assessment roll with respect the land and the improvements as it appears any; in the current taxation year under this
previous taxation years; and pre-payments payable in the current taxation
(6) Where the holder of a charge on taxable the charge under the Assessment Law and the assessment roll, the tax administrator must mail a of the property to the holder of the charge during (7) Where applicable, a Tax Notice must state with periodic lease payments under Part IX. Amendments to Tax Roll and Tax Notices 16.(l) Where the assessment roll has been Law, or where a supplementary assessment Assessment Law, the tax administrator must amend tax roll, as necessary, and mail an amended amendment.
(2) The duties imposed on the tax administrator provisions of this Law relating to tax rolls, so supplementary tax rolls. (3) Where an amended Tax Notice indicates owing, the tax administrator must forthwith in accordance with section 7. (4) Where an amended Tax Notice indicates owing, the taxes are due and payable on the however, the taxpayer must be given thirty (30) interest must not be added in that period. Subdivision 17.(l) If a property is subdivided, by lease the taxation year, the tax administrator may (a) apportion the taxes payable in that year subdivision in the same proportions as taxes the properties had the subdivision occurred certified under the Assessment Law; and (b) on making an apportionment under paragraph tax roll in the manner that the tax administrator (2) Taxes apportioned to a property under respect of the property in the year for which they (3) The assessor must provide the tax necessary to calculate the proportions of taxes Requests for Information I 8.( 1) The tax administrator may deliver information set out in Schedule I, to a holder or that person must provide to the lax administrator. within as specified in the notice. information for any Law.
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property gives notice to the assessor of assessor enters the holder’s name on the copy of all tax notices issued in respect the duration of the charge. that taxes are payable in conjunction revised in accordance with the Assessment roll is issued in accordance with the the tax roll or create a supplementary Tax Notice to every person affected by the
with respect to the tax roll and the far as they are applicable, apply to a reduction in the amount of taxes refund any excess taxes that have been paid, an increase in the amount of taxes date of mailing of the amended Tax Notice; days to pay those taxes and a penalty and or other legal instrument, before June 1 in among the properties created by the would have been payable in respect of on or before the assessment roll was (a), record the apportionment on the considers necessary. subsection (1) are the taxes payable in are apportioned. administrator with the assessed values referred to in subsection (I). a Request for lnfonnation containing the a person who has disposed of property. and thurteen (14) days or a longer period purpose related to the administration of this
(2) The tax administrator is not bound by (1).
PART PERIODIC Taxes as Percentage of Rental Payment 19.(l) Council, with the consent of the declare that taxes respecting an interest in land of the rent payment and collected with it in agreement or the terms of an agreement with (2) Where the First Nation has entered person entitled to receive rents, for the collection Crown or such person of payment on account of tax to the extent of the payment. (3) Where taxes are due and payable in Part, the proportionate payment is due and payable.
PART PAYMENT RECEIPTS AND Receipts for Payments 20. On receipt of a payment of taxes, the taxpayer and must enter the receipt number on which the taxes are paid. Tax Certificate 21.(l) On receipt of a written request and the tax administrator must issue a Tax Certificate in respect of an interest in land, and if not, the (2) The fee for a Tax Certificate is otherwise set by Council for each tax roll folio PART PENALTIES AND Penalty 22. If all or part of the taxes remain unpaid levied, a penalty often percent (10%) of the the amount of the unpaid taxes and the amount so part of the taxes.
the information provided under subsection
IX PAYMENTS locatee where applicable, may by resolution that is leased be expressed as a percentage accordance with the terms of a lease the landlord. an agreement with the Crown or with any of tax under this Part, the receipt by the tax will be a discharge of the liability for conjunction with payment of rent under this payable on the date that the rent is due and
X TAX CERTIFICATES tax administrator must issue a receipt to the the tax roll opposite the interest in land for payment of the fee set out in subsection (2), showing whether taxes have been paid amount of taxes outstanding. twenty-five dollars ($25) plus HST or as searched. XI INTEREST after July 2 of the year in which they are portion that remains unpaid will be added to added is, for all purposes, deemed to be 12
Interest 23. If all or any portion of taxes remains unpaid portion accrues interest at fifteen percent (15%) Application of Payments 24. Payments for taxes must be credited including penalties and interest, from previous in the current taxation year, and third, to unpaid PART REVENUES AND Revenues and Expenditures 25.(l) All revenues raised under this account, separate from other moneys of the First Nation. (2) Revenues raised include (a) taxes, including, for clarity, interest, penalties and
(b) payments-in-lieu of taxes. (3) An expenditure of revenue raised authority of an expenditure law. Reserve Funds 26.(l) Reserve funds established by Council must: (a) be established in an expenditure law; and (b) comply with this section. (2) Except as provided in this section, money a separate account and the money and interest earned purpose for which the reserve fund was established. (3) Council may, by expenditure law, (a) transfer moneys in a capital purpose account, provided that all projects for which been completed; (b) transfer moneys in a non-capital purpose account; and (c) borrow moneys from a reserve fund where that the First Nation repay the amount borrowed that is at or above the prime lending rate to the First Nation, no later than the time purposes of that reserve fund.
unpaid after July 2 of the year levied, the per year. by the tax administrator first, to taxes, taxation years, second, to a penalty added taxes for the current taxation year. XII EXPENDITURES Law must be placed into a local revenue and costs, as set out in this Law;
under this Law must be made under the in a reserve fund must be deposited in on it must be used only for the reserve fund to another reserve fund or the reserve fund was established have reserve fund to another reserve fund or not immediately required, on condition plus interest on that amount at a rate set from time to time by the principal banker when the moneys are needed for the 13
(4) As an exception to paragraph (3)(c), where (i) assumed third-party management and
(ii) determined that moneys must be financial obligations of the First Nation, the FMB may, acting in the place of Council, borrow expenditure law. (5) Council must authorize all payments from a reserve fund in an expenditure law. (6) Where moneys in a reserve fund administrator must invest those moneys in one (a) securities of Canada or of a province; (b) securities guaranteed for principal and (c) securities of a municipal finance authority (d) investments guaranteed by a bank, trust company (e) deposits in a bank or trust company shares in a credit union. Special Levy 26.1 If the First Nation is at any time 84(5)(b) of the Act, to pay to the First Nations replenish the debt reserve fund, Council must make as necessary in order to recover the amount payable. PART COLLECTION AND Recovery of Unpaid Taxes 27.(l) The liability referred to in subsection Nation in a court of competent jurisdiction authorized in this Law and, unless otherwise prevent seeking recovery by one or more other (2) A copy of the Tax Notice that refers a true copy by the tax administrator, is evidence (3) Where the tax administrator has reasonable intends to remove his or her personal property remove his or her improvements on the reserve, or prevent or impede the collection of unpaid administrator may apply to a court of
the FMB has of the First Nation’s local revenue account,
borrowed from a reserve fund to meet the moneys from a reserve fund by into a reserve fund and all expenditures are not immediately required, the tax or more of the following: interest by Canada or by a province; or the First Nations Finance Authority; or credit union; or in Canada or non-equity or membership required, in accordance with paragraph Finance Authority an amount sufficient to or amend such property taxation laws XIII ENFORCEMENT 6(2) is a debt recoverable by the First and may be recovered by any other method provided, the use of one method does not methods. to the taxes payable by a person, certified as of that person’s debt for the taxes. grounds to believe that a debtor from the reserve, or intends to dismantle or take any other actions that may taxes owing under this Law, the tax competent jurisdiction for a remedy, 14
notwithstanding that the time for payment of (4) Before commencing enforcement proceedings the tax administrator must request authorization Tax Arrears Certificate 28.( I) Before taking any enforcement measures proceedings under Parts XIV, XV and XVI of tax administrator must issue a Tax Arrears named on the tax roll in respect of that property. (2) A Tax Arrears Certificate must not be day on which the taxes became due. Creation of Lien 29.(l) Unpaid taxes are a lien on the attaches to the interest in land and binds subsequent holders (2) The tax administrator must maintain (3) A lien listed under subsection (2) has charge, claim, privilege, lien or security interest in (4) The tax administrator may apply to a enforce a lien under subsection (1) where the necessary or advisable. (5) On receiving payment in full of the created, the tax administrator must register a discharge (6) Discharge of a lien by the tax administrator with respect to the interest in land. (7) A lien is not lost or impaired by reason creation or recording in the list of liens. Delivery of Documents in Enforcement Proceedings 30.(l) This section applies to this Part and (2) Delivery of a document may be made mail.
(3) Personal delivery of a document is made (a) in the case of an individual, by leaving the document with that individual or with an individual at least eighteen (18) years of age residing at that individual’s place of residence;
(b) in the case of a First Nation, by apparently in charge, at the time of delivery, of First Nation. or with the First Nation’s legal (c) in the case of a corporation, by leaving apparently in charge, at the time of delivery, of
taxes has not yet expired. under Parts XIV, XV arid XVI, from Council by resolution. or commencing any enforcement this Law and subject to subsection (2), the Certificate and deliver it to every person issued for at least six (6) months after the interest in land to which they pertain that of the interest in land. a list of all liens created under this Law. priority over any unregistered or registered respect of the interest in land. court of competent jurisdiction to protect or tax administrator determines such action is taxes owing in respect of which a lien was of the lien without delay. is evidence of payment of the taxes of any technical error or omission in its Parts XIV, XV and XVI. personally or by sending it by registered
leaving the document with the individual the main administrative office of the counsel; and the document with the individual the head office or one of its branch 15
offices, or with an officer or director of counsel.
(4) A document is considered to have been (a) if delivered personally, on the day that (b) if sent by registered mail, on the fifth (5) Copies of notices must be delivered (a) where the notice is in respect of taxable roll in respect of that taxable property; and (b) where the notice is in respect of personal property, to interests in the personal property registered PART SEIZURE AND SALE OF Seizure and Sale of Personal Property 31.(1) Where taxes remain unpaid more Certificate is issued to a debtor, the tax administrator taxes, with costs, by seizure and sale of personal property the reserve. (2) As a limitation on subsection (1), personal property exempt from seizure under a writ of execution is exempt from seizure under this Law. (3) The costs payable by the debtor under this Law. Notice of Seizure and Sale 32.(l) Before proceeding under subsection the debtor a Notice of Seizure and Sale. (2) If the taxes remain unpaid more than Seizure and Sale, the tax administrator may enforcement officer to seize any personal property Sale that is in the possession of the debtor and (3) The person who seizes personal property the personal property seized. (4) The person who seizes personal property the seized personal property to the tax administrator (5) The tax administrator shall ensure the property until it is either redeemed by the debtor the full costs of seizure and storage, or sold further
the corporation or the corporation’s legal
delivered personal delivery is made; and day after it is mailed. property, to all persons named on the tax all holders of security under the laws of the Province. XIV PERSONAL PROPERTY than thirty (30) days after a Tax Arrears may recover the amount of unpaid of the debtor that is located on of a debtor that would be issued by a superior court in the Province this section are set out in Schedule III to 3 1(1), the tax administrator must deliver to seven (7) days after delivery of a Notice of request a sheriff, bailiff or by-law or other described in the Notice of Seizure and is located on the reserve. must deliver to the debtor a receipt for further to subsection (2) must deliver up immediately. full care and custody of any seized personal by payment of all outstanding taxes and to sections 33 and 34. 16
Notice of Sale of Seized Personal Property 33.(l) The tax administrator must publish Property in two (2) consecutive issues of the (2) The first publication of the Notice of occur until at least sixty (60) days after the personal property Conduct of Sale 34.(l) A sale of personal property must be (2) Subject to subsection (4), at any time of Sale of Seized Personal Property, the seized (3) The tax administrator must conduct the out in the Notice of Sale of Seized Personal Property, unless public auction, in which case a further notice subsection 33(1). (4) If at any time before the seized personal property seizure is made to a court of competent jurisdiction, the the court rules on the challenge. Registered Security Interests 35. The application of this Part to the seizure a registered security interest is subject to any and sale of such property. Proceeds of Sale 36.(1) The proceeds from the sale of seized holders of registered security interests in the their priority under the laws applicable in the be paid to the debtor. (2) If claim to the surplus is made by another if the tax administrator is uncertain who is entitled must retain such money until the rights of the PART SEIZURE AND ASSIGNMENT Seizure and Assignment of Taxable Property 37.(l) Where taxes remain unpaid more Certificate is issued, the tax administrator may the seizure and assignment of the taxable property. (2) Before proceeding under subsection Notice of Seizure and Assignment of Taxable to any locatee with an interest in the taxable property. (3) Not less than six (6) months after a Notice
a Notice of Sale of Seized Personal local newspaper with the largest circulation. Sale of Seized Personal Property must not was seized. conducted by public auction. after the second publication of the Notice property may be sold by auction. public auction at the time and place set it is necessary to adjourn the must be published in the manner set out in is sold a challenge to the sale must be postponed until after and sale of personal property subject to laws of the Province regarding the seizure personal property must be paid to any property and to the First Nation in order of Province, and any remaining proceeds must person and such claim is contested, or to such surplus, the tax administrator parties have been determined. XV OF TAXABLE PROPERTY than nine (9) months after a Tax Arrears levy the amount of unpaid taxes by way of (1), the tax administrator must serve a Property on the debtor and deliver a copy of Seizure and Assignment of Taxable 17
Property is delivered to the debtor, the tax assignment of the taxable property by public (4) Council must, by resolution, prescribe including the conditions that are attached to the Upset Price 38.(l) The tax administrator must set an assignment of the taxable property that is payable on the taxable property, calculated to subsection 43(1), plus five percent (5%) of that total. (2) The upset price is the lowest price for Notice of Sale of a Right to Assignment of 39.(1) A Notice of Sale of a Right to Assignment (a) published in the local newspaper with of the four (4) weeks preceding the date of (b) posted in a prominent place on the reserve date of the public tender or auction. (2) The tax administrator must conduct a place set out in the Notice of Sale of a Right to is necessary to adjourn the public tender or be published in the manner set out in subsection (3) If no bid is equal to or greater than the have purchased the right to an assignment of upset price. Notice to Minister 40. The tax administrator must, without delay, notify Northern Affairs in writing of the sale of a made under this Law. Subsisting Rights 41. When taxable property is sold by public the holder of the taxable property or a holder except as follows: (a) the taxable property is subject to redemption (b) the right to possession of the taxable allowed for redemption, subject, however, to (i) impeachment for waste, and (ii) the right of the highest bidder to enter proper condition and to prevent waste;
administrator may sell the right to an tender or auction. the method of public tender or auction, acceptance of an offer. upset price for the sale of the right to an not less than the total amount of the taxes the end of the redemption period set out in which the taxable property may be sold. Taxable Property of Taxable Property must be the largest circulation at least once in each the public tender or auction; and not less than ten (10) days before the public auction or tender at the time and Assignment of Taxable Property, unless it auction, in which case a further notice must (1). upset price, the First Nation is deemed to the taxable property for the amount of the the Minister of Indian and right to an assignment of taxable property tender or auction, all rights in it held by of a charge immediately cease to exist, as provided in subsection 42(1); property is not affected during the time on the taxable property to maintain it in a 18
(c) an easement, restrictive covenant, building against the interest in land subsists; and (d) during the period allowed for redemption, an competent jurisdiction to have the sale property set aside and declared invalid. Redemption Period 42.(1) At any time within three (3) months auction in respect of taxable property, the paying to the First Nation the amount of the upset price (2) On redemption of the taxable property (a) if the right to an assignment was sold delay, repay to that bidder the amount of (b) the tax administrator must notify the writing of the redemption. (3) No assignment of taxable property must be period provided for in subsection (1). (4) Subject to a redemption under subsection period, the First Nation must assign the taxable public tender or auction, or to itself as subsection 3 9(3). Assignment of Taxable Property 43.(l) Taxable property must not be assigned have been entitled under the Indian Act or the case may be, to obtain the interest or right constituting (2) The tax administrator must register assigned in accordance with this Law in every registered at the time of the assignment. (3) An assignment under subsection 42(4) (a) as a transfer of the taxable property attestation or proof of execution; and (b) to extinguish all the right, title and interest property, or those claiming under a previous payments, charges, liens, judgments, mortgages whether or not registered, subsisting at the subsection (2), except an easement, restrictive way registered against the interest in land. (4) Upon assignment under subsection 42(4), any respect to the taxable property is extinguished.
scheme or right-of-way registered action may be brought in a court of of the right to an assignment of the taxable after the holding of a public tender or debtor may redeem the taxable property by plus three percent (3%). under subsection (1), to a bidder, the First Nation must, without the bid; and Minister of Indian and Northern Affairs in made until the end of the redemption (2), at the end of the redemption property to the highest bidder in the the deemed purchaser in accordance with to any person or entity who would not First Nations Land Management Act, as the the taxable property. an assignment of any taxable property registry in which the taxable property is operates to the bidder from the debtor, without an of every previous holder of the taxable holder, and all claims, demands, and encumbrances of every type, and time the assignment is registered under covenant, building scheme or right-of remaining debt of the debtor with 19
Proceeds of Sale 44.(1) At the end of the redemption period, the assignment of taxable property must be paid (a) first, to the First Nation, and (b) second, to any other holders of registered priority at law, and any remaining proceeds must be paid to (2) If claim to the surplus is made by another if the tax administrator is uncertain who is entitled must retain such money until the rights of the Resale by First Nation 45.( 1) If the right to assignment of taxable under subsection 39(3), the tax administrator assignment of the taxable property to any person purchaser is thereafter considered the bidder (2) A sale under subsection (1) does redemption by the debtor as provided in this PART DISCONTINUANCE Discontinuance of Services 46.(l) Subject to this section, the First Nation to the taxable property of a debtor if (a) revenues from this Law or any property are used to provide that service to taxpayers; and (b) taxes remain unpaid by a debtor more Certificate was delivered to the debtor. (2) At least thirty (30) days before discontinuing must deliver to the debtor and to any locatee Notice of Discontinuance of Services. (3) The First Nation must not discontinue (a) fire protection or police services to the (b) water or garbage collection services dwelling; or (c) electrical or natural gas services to taxable during the period from November 1 in any
proceeds from the sale of a right to interests in the property in order of their the debtor. person and such claim is contested, or to such surplus, the tax administrator parties have been determined. property is purchased by the First Nation may, during the redemption period, sell the for not less than the upset price and the under this Part. not affect the period for or the right of Law. XVI OF SERVICES may discontinue any service it provides taxation law enacted by the First Nation than thirty (30) days after a Tax Arrears any service, the tax administrator with an interest in the taxable property a taxable property of a debtor; to taxable property that is a residential property that is a residential dwelling year to March 31 in the following year. 20
PART GENERAL PROVISIONS Disclosure of Information 47.(l) The tax administrator or any other infonnation or records obtained or created information or records except (a) in the course of administering this Law (b) in proceedings before the Assessment Review a court order; or (c) in accordance with subsection (2). (2) The tax administrator may disclose information relating to the property if the disclosure holder.
(3) An agent must not use information disclosed purposes authorized by the holder in writing referred Disclosure for Research Purposes 48. Notwithstanding section 47, Council may third party for research purposes, including statistical research, provided (a) the information and records do not contain identifiable form or business information (b) where the research cannot reasonably provided in an identifiable form, the third to comply with Council’s requirements security of the information. Validity 49. Nothing under this Law must be rendered any person to pay tax or any other amount under (a) an error or omission in a valuation or the hands of an assessor or the tax administrator; (b) an error or omission in a tax roll, Tax or
(c) a failure of the First Nation, tax administrator within the required time. Limitation on Proceedings 50(1) No person may commence an action paid to the First Nation, whether under protest or whether valid or invalid, for taxes or any other
XVII person who has custody or control of under this Law must not disclose the or performing functions under it; Board, a court of law or pursuant to to the agent of a holder confidential has been authorized in writing by the
under subsection (2) except for the to in that subsection. disclose information and records to a information in an individually in an identifiable form; or be accomplished unless the information is party has signed an agreement with Council respecting the use, confidentiality and void or invalid, nor must the liability of this Law be affected by a valuation based solely on information in Notice, or any notice given under this Law;
or the assessor to do something or proceeding for the return of money otherwise, on account of a demand, amount paid under this Law, after the 21
expiration of six (6) months from the making (2) If a person fails to start an action or proceeding this section, then money paid to the First Nation paid.
Notices 51.(1) Where in this Law a notice is required of giving the notice is not otherwise specified, it must (a) by mail to the recipient’s ordinary mailing shown on the tax roll; (b) where the recipient’s address is unknown, by conspicuous place on the recipient’s property; or (c) by personal delivery or courier to mailing address or the address for the recipient shown (2) Except where otherwise provided in (a) a notice given by mail is deemed received (b) a notice posted on property is deemed posted; and (c) a notice given by personal delivery is Interpretation 52.(l) The provisions of this Law are severable, and is for any reason held to be invalid by a decision invalid portion must be severed from the remainder invalid must not affect the validity of the remaining (2) Where a provision in this Law is expressed applies to the circumstances as they arise. (3) Words in this Law that are in the singular plural include the singular. (4) This Law must be construed as being and liberal construction and interpretation as (5) Reference in this Law to an enactment from time to time and includes any regulations (6) Headings form no part of the enactment and for convenience of reference only. Repeal 53. The Kwaw-Kn’uw-Apilt First Nation hereby repealed in its entirety.
of the payment. within the time limit described in must be deemed to have been voluntarily
to be given by mail or where the method be given address or the address for the recipient posting a copy of the notice in a the recipient or to the recipient’s ordinary on the tax roll. this Law, on the fifth day after it is posted; received on the second day after it is deemed received upon delivery. where any provision of this Law of a court of competent jurisdiction, the of this Law and the decision that it is portions of this Law. in the present tense, the provision include the plural, and words in the remedial and must be given such fair, large best ensures the attainment of its objectives. is a reference to the enactment as it exists made under the enactment. must be construed as being inserted Property Taxation By-iaw, as amended, is 22
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Force and Effect 54. This Law comes into force and effect the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the E) day of 2012, at ( \cL, in the Province of British Columbia. A quorum of Council consists of 2 members of Council. 1 Chief Betty Henry Councilor Gilbert S. Joe Councilor Kenneth Malloway Councilor Sandra Joe 23
_ _ _ _ _ _ _ _ _ _ _ _ _ _ ____________________________________________________________ SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR THE KWAW-KWAW-APILT FIRST NATION TO: ADDRESS: DESCRIPTION OF INTEREST TN LAND: DATE OF REQUEST: PURSUANT to section of the Kii.’aw-Kwaw-Apilt First Nation Property Taxation Law, 2012, I 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 requesti, the following information relating to the above-noted interest in land: (1) (2) (3)
Tax Administrator for the First Nation Dated: , 20. 24
______________________________________ _ _ SCHEDULE TAX NOTICE TO: ADDRESS: DESCRIPTiON OF INTEREST IN LAND: PURSUANT to the provisions of the Kwaw-Kwaw-Apilt Law, 2012, taxes in the amount of respect to the above-noted interest in land. All taxes are due and payable on or before penalties and interest are past due and must be Payments must be made at the offices of the Kwaw-Kwaw-Apilt First Kwaw-Kwaw-Apilt Tax Administrator 7686 Chilliwack River Road Chilliwack, BC, V2R 4L9 Fax: (604) 792-1153 during normal business hours. Payment must Taxes that are not paid by July 2nd shall incur the Kwaw-Kwaw-Apilt First Nation Property The name(s) and address(es) of the person(s) liable Assessed value:
Taxes (current year): $_______________ Less Total installment received: $ Unpaid taxes (previous years) $________________ Penalties: S_________________ Interest: 5 Total Payable $________________ Tax Administrator for the Kwaw-Kwaw-Apilt First Nation Dated: , 20. 25
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ II First Nation Property Taxation dollars (S ) are hereby levied with . Payments for unpaid taxes, paid immediately. Nation, located at be by cheque, money order or cash. penalties and interest in accordance with Taxation Law, 2012. to pay the taxes is (are) as follows: $________________
SCHEDULE III COSTS PAYABLE BY DEBTOR ARISING FROM SEIZURE AND SALE OF PERSONAL PROPERTY For costs arising from the seizure and sale of personal property: 1. For preparation of a notice $40 2. For service of notice on each person or place $50 3. For advertising in newspaper $300 4. For time spent in conducting a seizure and sale of personal property $80 per hour 5. Actual cost of seizure and storage will be charged based on receipts.
26
_ _ _ _ _ _ _ _ _ _ _ _ _ __________________________________________________ SCHEDULE TAX CERTIFICATE In respect of the interest in land described Kwaw-Kwaw-Apilt First Nation Property follows:
That all taxes due and payable in respect of the above-referenced interest in land have been paid as of the date of this certificate. OR That unpaid taxes, including interest, penalties and costs in the amount of dollars ($ ) 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 Kwaw-Kwaw-Apilt First Nation Dated: , 20. 27
_ _ _ _ _ _ _ _ IV as: and pursuant to the Taxation Law, 2012, I hereby certify as
________________________________ SCHEDULE TAX ARREARS In respect of the interest in land described Kwaw-Kwaw-Apilt First Nation Property Taxation That taxes, interest and penalties are unpaid in land, as follows: Taxes: $_______________ Penalties: $ Interest: $__________________ Total unpaid tax debt:$______________ The total unpaid tax debt is due and payable immediately. If the total unpaid tax debt is paid on or before interest will be assessed on this amount. If all or any portion of the tax debt is not paid of_________ dollars ($ ) will be assessed The unpaid tax debt accrues interest each day percent (15 %) per year. Payments must be made at the offices of the address] during normal business hours. Payment must be cash.
The following persons are jointly and severally liable for the total unpaid tax debt: Tax Administrator for the Kwaw-Kwaw-Apilt First Nation Dated: , 20. 28
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ V CERTIFICATE as: and pursuant to the Law, 2012 1 hereby certify as follows: respect of the above-referenced interest in , no further penalties and on or before , a further penalty on that date. that it remains unpaid, at a rate of fifteen First Nation, located at [insert by cheque, money order or
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ____________________________________ SCHEDULE VI NOTICE OF SEIZURE AND SALE OF PERSONAL PROPERTY TO: ADDRESS: DESCRIPTION OF I1’4TEREST IN LAND: TAKE NOTICE that taxes, penalties and interest in the amount of dollars ($ ) remain unpaid and are due and owing in respect of the above-referenced interest in land. AND TAKE NOTICE that a Tax Arrears Certificate dated was delivered to you in respect of these unpaid taxes. AND TAKE NOTICE that: 1. Failure to pay the full amount of the unpaid tax debt within SEVEN (7) days after delivery of this notice may result in the tax administrator, pursuant to section of the Kwaw-Kwa14’-Apilt First Nation Property Taxation Law, 2012, seizing the personal property described as follows: linsert general description of the personal property to be seized] 2. The tax administrator may retain a sheriff, bailiff or by-law enforcement officer to seize the property and the seized property will be held in the possession of the tax administrator, at your cost, such cost being added to the amount of the unpaid taxes. 3. If the unpaid taxes, penalties, interest and costs of seizure are not paid in full within sixty (60) days following the seizure of the property, the tax administrator may (a) publish a Notice of Sale of Seized Personal Property in two (2) consecutive issues of the newspaper; and (b) at any time after the second publication of the notice, sell the seized property by public auction. AND TAKE NOTICE that the tax administrator will conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice will be published. Tax Administrator for the Kwaw-Kwaw-Apilt First Nation Dated: , 20. 29
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________________________________ SCHEDULE NOTICE OF SALE OF SEIZED TAKE NOTICE that a sale by public auction costs owed to the First Nation o’clock at The following personal property, seized pursuant First Nation Property Taxation Law, 2012, will be linsert general description The proceeds of sale of the seized property security interests in the property and to the First Nation laws applicable in the Province of British Columbia paid to the debtor. Tax Administrator for the Kwaw-Kwaw-Apilt First Dated: , 20.
_ _ _ _ _ _ _ _ VII PERSONAL PROPERTY for unpaid taxes, penalties, interest and will take place on , 20 at [location]. to section of the Kivai’-Kwaw-Apilt sold at the public auction: of the goods] shall be paid to any holders of registered in order of their priority under the and any remaining proceeds shall be Nation 30
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE NOTICE OF SEIZURE TAXABLE TO: (the “debtor”) ADDRESS: DESCRIPTION OF TNTEREST IN LAND: TAKE NOTICE that taxes, penalties and interest in remain unpaid and are due and owing in respect of AND TAKE NOTICE that a Tax Arrears Certificate respect of these unpaid taxes. AND TAKE NOTICE that failure to pay the full amount months after service of this Notice may result of the Kwaw-Kwaw-Apilt First Nation Property a right to an assignment of the taxable property 1. The public tender or auction, including the of an offer, shall be conducted in accordance of the First Nation, a copy of which 2. The tax administrator will (a) publish a Notice of Sale of a Right newspaper at least once in of the sale; and (b) post the Notice of Sale of a Right to Assignment of place on the reserve not less than ten (10) days 3. The Notice of Sale of a Right to Assignment of price for the right to assignment of the taxable acceptance of a bid. 4. The upset price will be not less than the total amount payable, calculated to the end of the redemption The upset price is the lowest price for which the will be sold. 5. The tax administrator will conduct the public out in the Notice of Sale of a Right to Assignment to adjourn in which case a further notice will be 6. If at the public tender [auction] there is no price, the First Nation will be deemed to have taxable property for the amount of the upset price.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ VIII AND ASSIGNMENT OF PROPERTY (the “taxable property”) the amount of dollars ($______ the taxable property. dated was delivered to you in of the unpaid tax debt within six (6) in the tax administrator, pursuant to section Taxation Law, 2012, seizing and selling by public tender [auction] as follows: conditions that are attached to the acceptance with the procedures prescribed by the Council may be obtained from the tax administrator. to Assignment of Taxable Property in the each of the four (4) weeks preceding the date Taxable Property in a prominent preceding the date of the sale. Taxable Property will set out the upset property and any conditions attached to the of the taxes, interest and penalties period, plus five percent (5%) of that total. right to assignment of the taxable property tender [auction] at the time and place set of Taxable Property, unless it is necessary published. bid that is equal to or greater than the upset purchased the right to an assignment of the 31
7. The debtor may redeem the right to an assignment of by paying to the First Nation the amount of the within three (3) months after the holding of taxable property (hereinafter referred to as the assignment is redeemed, the First Nation will, without delay, repay of the bid. 8. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property redemption period. If the right to an assignment of within the redemption period, then on the expiration Nation will assign the taxable property to the purchaser, as applicable. The taxable property who would not have been capable under Management Act of obtaining the interest or right constituting 9. Council of the Kwaw-Kwaw-Apilt First Nation Indian and Northern Affairs in writing of the property and of any redemption of the right to 10. The tax administrator will register the assignment of registry in which the taxable property is registered 11. An assignment of the taxable property operates (a) as a transfer to the bidder or the First Nation, as the taxable property, without an attestation (b) to extinguish all the right, title and interest of property, or those claiming under a previous charges, liens, judgments, mortgages and encumbrances registered, subsisting at the time the assignment is restrictive covenant, building scheme or land.
12. Upon assignment of the taxable property, the vacate the taxable property, and any rights or property, including the improvements, will be transferred 13. The proceeds of sale of the taxable property any other holders of registered interests in the law. Any moneys in excess of these amounts will be Kwaw-Kwaw-Apilt First Nation Property Taxation Tax Administrator for the Kwaw-Kwaw-Apilt Dated: , 20
the taxable property after the sale upset price plus three percent (3%), any time the public tender [auctionj in respect of the ‘redernption period”). Where the right to an to the bidder the amount property by public tender [auction] is not will be made, until the expiration of the the taxable property is not redeemed of the redemption period, the First highest bidder or to itself as the deemed will not be assigned to any person or entity the Indian Act or the First Nations Land the taxable property. will, without delay, notify the Minister of sale of a right to an assignment of the taxable an assignment of the taxable property. the taxable property in every at the time of the assignment. the case may be, from the debtor of or proof of execution, and every previous holder of the taxable holder, and all claims, demands, payments, of every type, and whether or not registered, except an easement, right-of-way registered against the interest in
debtor will be required to immediately interests held by the debtor in the taxable in full to the purchaser. will be paid first to the First Nation, then to taxable property in order of their priority at paid to the debtor in accordance with the Law, 2012. First Nation 32
_ _ _ _ _ _______________________________________________ _ _ _ _ _ _ _ _ _ _ _ _ _________________________________ SCHEDULE NOTICE OF SALE OF A RIGHT TAXABLE PROPERTY TO: (the “debtor”) ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that a Notice of Seizure and in respect of the taxable property on AND TAKE NOTICE that unpaid taxes, including of dollars (S ), remain unpaid taxable property. AND TAKE NOTICE that a sale of the right to be conducted by public tender [auction] for the First Nation. The public tender [auction] will take place on: ,20____ at o’clock The tax administrator will conduct the public unless it is necessary to adjourn in which case a AND TAKE NOTICE that: 1. The upset price for the taxable property price is the lowest price for which the taxable 2. The public tender [auction], including the conditions an offer, shall be conducted in accordance with the Kwaw-Kwaw-Apilt First Nation as set out in 3. If at the public tender [auction] there is upset price, the First Nation will be deemed to of the taxable property for the amount of the upset price. 4. The debtor may redeem the right to an assignment to the First Nation the amount of the upset price three (3) months after the holding of the public property (referred to as the ‘redemption period”). Where redeemed, the First Nation will, without delay, repay 5. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property
IX TO ASSIGNMENT OF (the “taxable property”) Assignment of Taxable Property was given , 20. penalties and interest, in the amount and are due and owing in respect of the assignment of the taxable property will unpaid taxes, penalties and interest owed to at (location). tender [auction] at the above time and place further notice will be published. is: dollars ($ ). The upset property will be sold. that are attached to the acceptance of the procedures prescribed by the Council of this notice. no bid that is equal to or greater than the have purchased the right to an assignment of the taxable property by paying plus three percent (3%), any time within tender [auction] in respect of the taxable the right to an assignment is to the bidder the amount of the bid. property by public tender [auction] is not will be made, until the expiration of 33
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the redemption period. If the right to an redeemed within the redemption period, then the First Nation will assign the taxable property deemed purchaser, as applicable. The taxable or entity who would not have been capable Land Management Act, as the case may be, of the taxable property. 6. Council of the Kwaw-Kwaw-Apilt First Nation Indian and Northern Affairs in writing of the property and of any redemption of the right to assignment 7. The tax administrator will register an assignment of in which the taxable property is registered at the 8. An assignment of the taxable property operates (a) as a transfer to the bidder from the attestation or proof of execution, and (b) to extinguish all the right, title and interest of property, or those claiming under a previous payments, charges, liens, judgments, mortgages whether or not registered, subsisting at the an easement, restrictive covenant, building the interest in land. 9. Upon assignment of the taxable property, the vacate the taxable property, and any rights or property, including the improvements, will be 10. The proceeds of sale of the taxable property then to any other holders of registered interests priority at law. Any moneys in excess of these accordance with the Kwaw-Kwaw-Apilt First Tax Administrator for the Kwaw-Kwaw-Apilt Dated: , 20.
assignment of the taxable property is not on the expiration of the redemption period, to the highest bidder or to itself as the property will not be assigned to any person under the Indian Act or the First Nations obtaining the interest or right constituting will, without delay, notify the Minister of sale of a right to an assignment of the taxable of the taxable property. the taxable property in every registry time of the assignment. debtor of the taxable property, without an every previous holder of the taxable holder, and all claims, demands, and encumbrances of every type, and time the assignment is registered, except scheme or right-of-way registered against debtor will be required to immediately interests held by the debtor in the taxable transferred in full to the purchaser. will be paid first to the First Nation, in the taxable property in order of their amounts will be paid to the debtor in Nation Property Taxation Law, 2012. First Nation 34
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE X NOTICE OF DISCONTINUANCE OF SERVICES TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties, and ($ ) remain unpaid and are due and owing AND TAKE NOTICE that a Tax Arrears Certificate you in respect of these unpaid taxes. AND TAKE NOTICE that where a debtor fails days of the issuance of a Tax Arrears Certificate, the services that it provides to the taxable property Apilt First Nation Property Taxation Law, 2012. AND TAKE NOTICE that if the taxes are not paid being thirty (30) days from the date of issuance be discontinued: lust services to be Tax Administrator for the Kwaw-Kwaw-Apilt Dated: , 20.
interest in the amount of dollars in respect of the taxable property. dated was delivered to to pay all unpaid taxes within thirty (30) tax administrator may discontinue of a debtor, pursuant to the Kwaii’-Kit’aw in full on or before of this notice, the following services will discontinuedj First Nation 35