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 Squiala First Nation in the Province of British Columbia, Squiala 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 C.T. (Mahpy)Jules — Chief Commissioner First Nations Tax Commission
SQUTALA FIRST NATION ANNUAL RATES LAW. 2011 WFIEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Managenwnt Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands. interesis 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 Squiala First Nation has made property taxation and property assessment by-laws that are deemed to be property assessment and property taxation laws under the FSMA; and C. Section 10 of the First Nations Fiscal and Statistical Management Act requires a first nation that has made a properly 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 i’l-IEREFORE the Council o[the Squiala First Nation duly enacts as follows: 1. This Law ma’ be cited as the Sy1ialia First Nation A ntzital Rates Lan’, 20/I. 2. In this Law: “Act’ means the First Nations Fiscal and Statistical Management .l€’i, S.C. 2005. c,9. and the regulations made under that ‘Xci: “Assessment Law” means the Squinla First Nation Propern’ .-issessnrent Lan’, 21)07; “First Nation” means the Squiala First Nation, being a band natned in the schedule to the Act; “property laxation 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 Squiala First Nation P’ope’ty Taxation Lan’, 2007. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates sei out in the Schedule upon the assessed valtie 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 ftlfill any of the powers and obligations of the Council tinder this Law and the Act, 5. Except where otherwise detined. words and expressions used in this Law have the meanings given io them in the Assessment Law and the Taxation Law. 1
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. S. The Schedule attached to this Law Forms pan of and is an integral part of this Law. 9. This Law comes into force and elkct on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 20” day of May, 2011, at Chilliwack, in the Province of British Colttmhia. A quorum of Council consists of two out of three memb ofCotincil. Chief DadJimmie Coo cillor Sten Jimmie Councillor Allen Jimmie 2
SCHEDULE TAX RATES 2011 PROPERTY CLASS 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 Class 10 — CPR Railway Land and Track RATE PER $1,000 OF ASSESSED VALUE Land and Improvements 00.00000 58.10487 00.00000 00.00000 17.73249 00.00000 00.00000 00.00000 00.00000
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