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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 Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 26th day of May, 2011. On behalf of the First Nations Tax Commission K C.T. (Manny)J3Aes — Chief Commissioner ‘ -Fitht Nations Tax Commission L4)
KWAV KVAW APILT FIRST NATION ANNUAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of the First Nations 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 (Item to the assessed value of lands, interests and rights in the reserve; B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Section 10 of the 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 Kwaw Kwaw Apilt First Nation duly enacts as follows: 1. This Law may be cited as the Kwan’ Kwait Apilt First Nation Aitizital Rates Lan. 2011. 2. In this Law: “Act’’ means the First Nations Fiscal and Statistical Management ilct, S.C. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the Kic’an’ Kiiait’ Apilt First Nation Property Assessment Bt’btn’ An;endnent 1—1995; “First Nation” means the Kwaw Kwaw Apilt First Nation, being a band named in the schedule to the 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 Ki,wi’ Kit’an’ Apilt First Nation Proper/v Taxation Bylaw A,nendn,ent 1—1995. 3. Taxes levied pursuant to the Taxation Law for tile taxation year 20!! 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 pursuatit to the Act that tlurd-party management of the revenues raised under tins Law is required,
Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fififill any of the powers and obligations of the Council tinder this Law and the Act. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. \Vhere a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. This Law must be 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 hy the First Nations Tax Commission. THIS LAW IS HEREB\’ DULY ENACTED by Council on the 19th day of May, 2011, at Chilliwack, in the Province of British Columbia. A quorum of Council consists of two (2) members of Council. Chief Betty Heniy Councilor Gilbert Joe
SCHEDULE TAX RATES PROPERTY CLASS RATE PER One thousand dollars ($1,000.) British Columbia Class 1 Residential 7.40908 — Class 2— Utilities 58.10487 Class 5- Light Industry 17.43070
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