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 Skowkale First Nation in the Province of British Columbia, Skowkale 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. (Man),Aules — Chief Commissioner First Nations Tax Commission
SKOWKALE 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 9 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 20 SCHEDULES I Request for Information by Tax Administrator Ii Tax Notice III Costs Payable by Debtor Arising from Seizure and Sale of Personal Property IV Tax Certificate V Tax Arrears Certificate VT 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 Skowkale 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 Skowkale 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 Skowkale First Nation, at a duly convened meeting, enacts as follows: PART I CITATION Citation 1. This Law may be cited as the Skowkale First Nation Property Taxation Law, 2012. PART II 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 Skowkale First Nation Property Assessment Law, 2012; “Assessment Review Board” means the assessment review board established under the Assessment Law; “assessment roll” has the meaning given to that term in the Assessment Law; “assessor” means a person appointed to that position under the Assessment Law; “Commission” means the First Nations Tax Commission established under the Act; “Council” has the meaning given to that term in the Act; “debtor” means a person liable for unpaid taxes imposed under this Law; “expenditure law” means an expenditure law enacted under paragraph 5(l)(b) of the Act; “First Nation” means the Skowkale First Nation, being a band named in the schedule to the Act;
“First Nation Corporation” means a corporation Nation or in which at least a majority of the members of the First Nation; “FMB” means the First Nations Financial Management Board “holder” means a person in possession of an being,
(a) is entitled through a lease, licence or interest in land,
that is at least majority-owned by the First shares are held in trust for the benefit of all established under the Act: interest in land or a person who, for the time
other legal means to possess or occupy the 2
(b) is in actual occupation of the interest in (c) has any right, title, estate or interest in (d) is a tmstee of the interest in land; “improvement” means any building, fixture, structure or affixed on, in or to land, or water over land, or 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 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 to “majority-owned” means the collective ownership members totaling at least fifty-one percent (51 “member” means a person who meets the requirements Membership Code and whose name is shown “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” means 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 containing 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 “reserve” means any land set apart for the use meaning of the Indian Act; ‘resolution” means a motion passed and approved convened meeting;
land, the interest in land, or or similar thing constructed, placed on, in or to another improvement and improvements, or both, in the reserve and, land or improvements, any occupation, any right to occupy, possess or use land account referred to in section 13 of the of land in the reserve under that term in the Assessment Law; of a corporation by one (1) or more %) of all voting shares; of membership in the Skowkale on the Skowkale membership list; a notice containing the information set out Property” means a notice containing a notice containing the information set Property” means a notice containing the the information set out in Schedule and the personal or in the Assessment Law; in land are registered; and benefit of the First Nation within the by a quorum of Council at a duly 3
“tax administrator” means a person appointed administer this Law; “Tax Arrears Certificate” means a certificate containing V;
“Tax Certificate” means a certificate containing “Tax Notice” means a notice containing the information “tax roll” means a list prepared pursuant to this property;
“taxable property” means an interest in land that is subject to taxation under this Law; “taxation year” means the calendar year to which an assessment roll applies for the purposes of taxation; “taxes” include (a) all taxes imposed, levied, assessed or assessable under this Law, and all penalties, interest and costs added to taxes under this Law, and (b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the First Nation, and all penalties, interest and costs added to taxes under such a law; and “taxpayer” means a person liable for taxes in respect of taxable property. (2) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated. PART III ADMINISTRATION Tax Administrator 3.( 1) Council must, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution. (2) The tax administrator must fulfill the responsibilities given to the tax administrator under this Law and the Assessment Law. (3) The tax administrator may, with the written consent of Council, assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of the First Nation. (4) The tax administrator’s responsibilities include (a) the collection of taxes and the enforcement of payment under this Law; and (b) the day to day management of the First Nation’s local revenue account. 4
by Council under subsection 3(1) to the information set out in Schedule
the information set out in Schedule IV; set out in Schedule II; Law of persons liable to pay tax on taxable
Authorization of Financial Management 4. Notwithstanding any other provision Council pursuant to the Act that third-party management of Law is required, Council authorizes the FMB any of the powers and obligations of the Council under PARTlY LIABILITY FOR Application of Law 5. This Law applies to all interests in land. Tax Liability 6.(1) Except as provided in Part V, all interests Law. (2) Taxes levied under this Law are a debt owed First Nation in any manner provided for in this (3) Where an interest in land is not subject to other interest in the same property is not affected. (4) Taxes are due and payable under this Law or remedy sought by a taxpayer respecting his (5) Any person who shares the same interest liable to the First Nation for all taxes imposed during the taxation year and for all unpaid including, for clarity, interest, penalties and costs Tax Refunds 7.(l) Where a person is taxed in excess of administrator must refund to that person any excess (2) Where a person is entitled to a refund administrator to refund the amount in whole or of taxes or other unpaid amounts that are due or of taxable property held by that person. (3) Where a person is entitled to be refunded the tax administrator must pay the person interest (a) interest accrues from the date that the taxes (b) the interest rate during each successive July 1, October 1 and January 1 in every lending rate of the principal banker to the immediately preceding that three (3) month (c) interest will not be compounded; and
Board of this Law, if the FMB gives notice to the revenues raised under this to act as agent of the First Nation to fulfill this Law and the Act. TAXATION in land are subject to taxation under this to the First Nation, recoverable by the Law or in a court of competent jurisdiction. taxation, the liability for taxation of any notwithstanding any proceeding initiated or her liability to taxation under this Law. in taxable property is jointly and severally on that taxable property under this Law taxes imposed in a previous taxation year, as provided in this Law. the proper amount in a taxation year, the tax taxes paid by that person. of taxes, Council may direct the tax in part by applying it as a credit on account accruing due to the First Nation in respect an amount of taxes paid under this Law, as follows: were originally paid to the First Nation; three (3) month period beginning on April 1, year, is two percent (2%) below the prime First Nation on the 15th day of the month period; 5
(d) interest stops running on the day payment of to the person to whom it is owed, or is actually PART EXEMPTIONS FROM Exemptions 8.( 1) The following interests in land are extent indicated: (a) subject to subsection (2), any interest in First Nation; (b) subject to subsection (2), any interest in a First Nation Corporation; (c) any interest in land held or occupied by one (1) or more members of the First Nation applied for and received a revitalization tax (d) a building used for public school purposes of a public school, and the land on which the (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 society, and not operated for profit; (g) a building used as a university, technical institute non-profit corporation, including a society, and which the building stands; (h) an institutional building used to provide persons suffering from physical or mental disability, owned including a society, and not operated for profit; and (i) that land of a cemetery actually used for (2) The exemptions in paragraphs (I )(a), (b) and that are held by a member of the First Nation, the or a corporation which is majority-owned by one where that interest in land is actually occupied First Nation, the First Nation, a First Nation Corporation, or owned by one (1) or more members. (3) An exemption from taxation applies only used for the purpose for which the exemption land on which the building stands.
the money owed is delivered or mailed paid. V TAXATION exempt from taxation under this Law to the land held or occupied by a member of the land held or occupied by the First Nation or 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 operation building stands; body and used for public worship, by a non-profit corporation, including a or public college, owned by a not operated for profit, and the land on housing accommodation for the elderly or by a non-profit corporation, burial purposes. (c) do not apply to interests in land First Nation, a First Nation Corporation (1) or more members, as the case may be, by someone other than the member of the a corporation that is majority to that portion of a building occupied or is granted, and a proportionate part of the 6
Revitalization Tax Exemption 9.(1) A revitalization program is hereby environmental, social or cultural revitalization (2) Under the revitalization program an interest in full or partial exemption from taxation for up to (a) a proponent taxpayer and the Council enter 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 development 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 the assessment roll folio number, or by reference legal description so that the assessor can assessment roll; (b) provide the details of the nature and time-table proponent in the reserve lands which are the (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 not actually carry out the investment described the agreement or fails to meet the criteria; and (e) provide that the tax administrator shall be revitalization agreement on behalf of the individual responsible for the implementation proponent taxpayer. (4) Council may sign more than one agreement with interest in land in subsequent years or for a subsequent period that a new investment meeting the criteria in subparagraphs (5) A corporation a majority of whose shares the First Nation which is a holder of an interest and which is a proponent for an exemption development category, will be deemed to have the heading provided in subparagraph (2)(c)(i).
established to encourage the economic, of reserve lands. land in the reserve may be granted a ten years where: into a revitalization agreement regarding is a lawful or legally non-conforming use agreement obligates the proponent of the interest in land to the finalized prior to October 3s1t in the effect, and, in addition to any other terms opportunities for members, must subject of the agreement by reference to an to lot number and survey plan, or other identify the corresponding entry on the of the investment to be made by 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 does in the agreement, or otherwise breaches 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 same of up to ten years, provided (2)(c)(i) — (iii) is made. are owned by a member or members of in land which is used for business purposes, under this section for the economic made the qualified level of investment under 7
(6) Council may, from time to time, by resolution forms, or other materials required for the proper 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 holder which it took effect or will take effect; (b) where terminated under subsection 8(b), the have been payable in respect of the interest in date that the holder ceased to meet the criteria; and (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 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 taxation to the holder a grant equivalent to the taxes payable building determined by Council to be reasonably Annual Grants 11.(l) Council may provide for a grant to payable on a property, where (a) the holder of the property is a charitable, philanthropic corporation; and (b) Council considers that the property is the purposes of the corporation. (2) Council may provide for a grant to holders
prescribe any procedures, application promotion and administration of the copy of any revitalization agreement to the signing by Council. this section by resolution: for the exemption under this section. of the cancellation and of the date on holder is liable for all taxes that would the land from the date of the breach or the notice to the holder of: holder breached the agreement or ceased to 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 under this Law, Council may provide on that area of land surrounding the necessary in connection with it. a holder, equivalent to or less than the taxes or other not-for-profit used for a purpose that is directly related to who would be entitled to a grant under 8
the provisions of the Home Owner Grant Act (BC) taxation by a local government. (3) A grant under subsection (2) must be person would be entitled under the Home Owner was subject to taxation by a local government. (4) Council will in each taxation year determine this Part and will authorize those grants in an expenditure PART LEVY OF Tax Levy 12.(l) On or before May 28 in each taxation rate of tax to be applied to each property class. (2) A law setting the rate of tax may establish class. (3) Taxes must be levied by applying the ($1,000) of assessed value of the interest in land. (4) Taxes levied under this Law are deemed year in which the levy is first made. (5) Notwithstanding subsection (3), Council may rate of tax, a minimum tax payable in respect of minimum tax must not exceed one hundred dollars (6) A minimum tax established under established in respect of one or more property classes. Tax Payments 13.(1) Taxes are due and payable on or before 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 PART TAX ROLL AND Tax Roll 14.(l) On or before May 2th8i in each taxation tax roll for that taxation year. (2) The tax roll must be in paper or electronic information:
if the holder’s property was subject to in an amount equal to the amount to which a Grant Act (BC) if the holder’s property all grants that will be given under law. VII TAX year, Council must adopt a law setting the different tax rates for each property rate of tax against each one thousand dollars to be imposed on January 1 of the taxation establish, in its annual law setting the a taxable interest in land, provided that the ($100). the authority of subsection (5) may be July 2 of the taxation year in which they First Nation during normal business hours made payable to the Skowkale First Nation. VIII TAX NOTICE year, the tax administrator must create a form and must contain the following 9
(a) a description of the property as it appears on the assessment roll; (b) the name and address of the holder entered on the assessment roll with respect to the property;
(c) the name and address of every person 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 previous taxation years; and (g) the estimated amount of installment pre-payments payable in the current taxation year.
(3) The tax administrator may use the certified the following information to the assessment roll: (a) the amount of taxes levied on the property Law; and (b) the amount of any unpaid taxes from previous Annual Tax Notices 15.(l) On or before June 1 in each taxation Notice to (a) each holder of taxable property under this (b) each person whose name appears on the to the address of the person as shown on the tax (2) The Tax Notice must contain the information (3) The tax administrator must enter on the (4) The mailing of the Tax Notice by the and demand for payment of the taxes. (5) If a number of properties are assessed of those properties may be included in one Tax (6) Where the holder of a charge on taxable charge under the Assessment Law and the assessment roll, the tax administrator must mail a the property to the holder of the charge during (7) Where applicable, a Tax Notice must state with periodic lease payments under Part IX.
entered on the assessment roll with respect to the land and the improvements as it appears any; in the current taxation year under this
assessment roll as the tax roll by adding in the current taxation year under this taxation years. year, the tax administrator must mail a Tax Law, and tax roll in respect of the property, roll. set out in subsection 14(2). tax roll the date of mailing a Tax Notice. tax administrator constitutes a statement of in the name of the same holder, any number Notice. property gives notice to the assessor of the assessor enters the holder’s name on the copy of all tax notices issued in respect of the duration of the charge. that taxes are payable in conjunction 10
Amendments to Tax Roll and Tax Notices 16.(l) Where the assessment roll has been Law, or where a supplementary assessment roll 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, supplementary tax rolls. (3) Where an amended Tax Notice indicates the tax administrator must forthwith refund accordance with section 7. (4) Where an amended Tax Notice indicates the taxes are due and payable on the date of mailing the taxpayer must be given thirty (30) days to 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 properties had the subdivision occurred on 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 administrator to calculate the proportions of taxes referred to Requests for Information 18.(l) The tax administrator may deliver information set out in Schedule I, to a holder or that person must provide to the tax administrator, within period as specified in the notice, information for of this Law. (2) The tax administrator is not bound by (I).
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revised in accordance with the Assessment 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 so far as they are applicable, apply to a reduction in the amount of taxes owing, any excess taxes that have been paid, in an increase in the amount of taxes owing, of the amended Tax Notice; however, pay those taxes and a penalty and interest or other legal instrument, before June 1 in among the properties created by the would have been payable in respect of the or before the assessment roll was certified (a), record the apportionment on the considers necessary. subsection (I) are the taxes payable in are apportioned. with the assessed values necessary in subsection (1). a Request for Information containing the a person who has disposed of property, and fourteen (14) days or a longer any purpose related to the administration the information provided under subsection
PART PERIODIC PAYMENTS Taxes as Percentage of Rental Payment 19.(1) Council, with the consent of the locatee declare that taxes respecting an interest in land of the rent payment and collected with it in accordance or the terms of an agreement with the landlord. (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 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.(1) On receipt of a written request and the tax administrator must issue a Tax Certificate respect of an interest in land, and if not, the amount of (2) The fee for a Tax Certificate is twenty-five set by Council for each tax roll folio searched. PART PENALTIES AND Penalty 22. If all or part of the taxes remain unpaid levied, a penalty of ten percent (10%) of the the amount of the unpaid taxes and the amount so part of the taxes. Interest 23. If all or any portion of taxes remains unpaid portion accrues interest at fifteen percent (15%)
IX where applicable, may by resolution that is leased be expressed as a percentage with the terms of a lease agreement 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 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 in taxes outstanding. dollars ($25) plus HST or as otherwise 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 unpaid after July 2 of the year levied, the per year. 12
Application of Payments 24. Payments for taxes must be credited including penalties and interest, from previous the current taxation year, and third, to unpaid taxes PART REVENUES AND Revenues and Expenditures 25.(l) All revenues raised under this Law separate from other moneys of the First Nation. (2) Revenues raised include (a) taxes, including, for clarity, interest, penalties (b) payments-in-lieu of taxes. (3) An expenditure of revenue raised under 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 separate account and the money and interest earned 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 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 set from the First Nation, no later than the time when that reserve fund. (4) As an exception to paragraph (3)(c), where (i) assumed third-party management of (ii) determined that moneys must be borrowed financial obligations of the First Nation,
by the tax administrator first, to taxes, taxation years, second, to a penalty added in for the current taxation year. XII EXPENDITURES must be placed into a local revenue account, and costs, as set out in this Law; and this Law must be made under the authority in a reserve fund must be deposited in a on it must be used only for the purpose reserve fund to another reserve fund or the reserve fund was established have been
reserve fund to another reserve fund or not immediately required, on condition plus interest on that amount at a rate time to time by the principal banker to the moneys are needed for the purposes of the FMB has the First Nation’s local revenue account. and from a reserve fund to meet the 13
the FMB may, acting in the place of Council, borrow expenditure law. (5) Council must authorize all payments 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 in in a credit union. Special Levy 26.1 If the First Nation is at any time required, in of the Act, to pay to the First Nations Finance the debt reserve fund, Council must make necessary in order to recover the amount payable. PART COLLECTION AND Recovery of Unpaid Taxes 27.(1) 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 to true copy by the tax administrator, is evidence (3) Where the tax administrator has reasonable to remove his or her personal property from the his or her improvements on the reserve, or take impede the collection of unpaid taxes owing apply to a court of competent jurisdiction for payment of taxes has not yet expired. (4) Before commencing enforcement proceedings tax administrator must request authorization from Tax Arrears Certificate 28.(l) Before taking any enforcement measures
moneys from a reserve fund by into a reserve fund and all expenditures from 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 Canada or non-equity or membership shares accordance with paragraph 84(5)(b) Authority an amount sufficient to replenish or amend such property taxation laws as 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. the taxes payable by a person, certified as a of that person’s debt for the taxes. grounds to believe that a debtor intends reserve, or intends to dismantle or remove any other actions that may prevent or under this Law, the tax administrator may a remedy, notwithstanding that the time for under Parts XIV, XV and XVI, the Council by resolution. or commencing any enforcement 14
proceedings under Parts XIV, XV and XVI of tax administrator must issue a Tax Arrears Certificate 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 interest in to the interest in land and binds subsequent holders (2) The tax administrator must maintain a (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 taxes the tax administrator must register a discharge of (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.(1) 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 leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the First Nation, or with the First Nation’s legal counsel; and (c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of the head office or one of its branch offices, or with an officer or director of the corporation or the corporation’s legal counsel. (4) A document is considered to have been delivered (a) if delivered personally, on the day that personal delivery is made; and (b) if sent by registered mail, on the fifth day after it is mailed. (5) Copies of notices must be delivered 15
this Law and subject to subsection (2), the and deliver it to every person named issued for at least six (6) months after the land to which they pertain that attaches of the interest in land. 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 owing in respect of which a lien was created, 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
(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 in the personal property registered under the 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 exempt from seizure under this Law. (3) The costs payable by the debtor under Law.
Notice of Seizure and Sale 32.( 1) 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 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 Notice of Sale of Seized Personal Property 33.(l) The tax administrator must publish in two (2) consecutive issues of the local newspaper (2) The first publication of the Notice of occur until at least sixty (60) days after the personal property
property, to all persons named on the tax all holders of security interests 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 is this section are set out in Schedule III to this
31(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 the 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. a Notice of Sale of Seized Personal Property with the largest circulation. Sale of Seized Personal Property must not was seized. 16
Conduct of Sale 34.(1) A sale of personal property must be (2) Subject to subsection (4), at any time Sale of Seized Personal Property, the seized property (3) The tax administrator must conduct the 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 is made to a court of competent jurisdiction, the rules on the challenge. Registered Security Interests 35. The application of this Part to the seizure registered security interest is subject to any laws 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 the tax administrator is uncertain who is entitled retain such money until the rights of the parties PART SEIZURE AND ASSIGNMENT Seizure and Assignment of Taxable Property 37.(1) 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 (I), the of Seizure and Assignment of Taxable Property locatee with an interest in the taxable property. (3) Not less than six (6) months after a Notice Property is delivered to the debtor, the tax administrator of the taxable property by public tender or auction. (4) Council must, by resolution, prescribe including the conditions that are attached to the
conducted by public auction. after the second publication of the Notice of may be sold by auction. public auction at the time and place set out it is necessary to adjourn the must be published in the manner set out in is sold a challenge to the seizure sale must be postponed until after the court and sale of personal property subject to a of the Province regarding the seizure and 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 if to such surplus, the tax administrator must have been determined. XV OF TAXABLE PROPERTY than nine (9) months after a Tax Arrears levy the amount of unpaid taxes by way of tax administrator must serve a Notice on the debtor and deliver a copy to any of Seizure and Assignment of Taxable may sell the right to an assignment the method of public tender or auction, acceptance of an offer. 17
Upset Price 38.(1) The tax administrator must set an assignment of the taxable property that is not less on the taxable property, calculated to the end of 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 Taxable 39.( 1) A Notice of Sale of a Right to Assignment of (a) published in the local newspaper with the four (4) weeks preceding the date of the (b) posted in a prominent place on the reserve of the public tender or auction. (2) The tax administrator must conduct a set out in the Notice of Sale of a Right to Assignment of necessary to adjourn the public tender or auction, in published in the manner set out in subsection (1). (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 Northern Affairs in writing of the sale of a right to under this Law. Subsisting Rights 41. When taxable property is sold by public holder of the taxable property or a holder of a 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; (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 of property set aside and declared invalid.
upset price for the sale of the right to an than the total amount of the taxes payable the redemption period set out in subsection which the taxable property may be sold. Property Taxable Property must be the largest circulation at least once in each of public tender or auction; and not less than ten (10) days before the date public auction or tender at the time and place Taxable Property, unless it is which case a further notice must be upset price, the First Nation is deemed to the taxable property for the amount of the delay, notify the Minister of Indian and an assignment of taxable property made tender or auction, all rights in it held by the charge immediately cease to exist, except as
as provided in subsection 42(1); property is not affected during the time on the taxable property to maintain it in a scheme or right-of-way registered action may be brought in a court of the right to an assignment of the taxable 18
Redemption Period 42.(1) At any time within three (3) months auction in respect of taxable property, the debtor 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 the (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 the First Nation must assign the taxable property or auction, or to itself as the deemed purchaser Assignment of Taxable Property 43.(1) 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 an in accordance with this Law in every registry 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 of property, or those claiming under a previous charges, liens, judgments, mortgages and encumbrances not registered, subsisting at the time the assignment is except an easement, restrictive covenant, building against the interest in land. (4) Upon assignment under subsection 42(4), any respect to the taxable property is extinguished. 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 the
after the holding of a public tender or may redeem the taxable property by plus three percent (3%). under subsection (1), to a bidder, the First Nation must, without bid; and Minister of Indian and Northern Affairs in made until the end of the redemption (2), at the end of the redemption period, to the highest bidder in the public tender in accordance with subsection 39(3). to any person or entity who would not First Nations Land Management Act, as the the taxable property. assignment of any taxable property assigned in which the taxable property is registered at operates to the bidder from the debtor, without an every previous holder of the taxable holder, and all claims, demands, payments, of every type, and whether or registered under subsection (2), scheme or right-of-way registered remaining debt of the debtor with proceeds from the sale of a right to interests in the property in order of their debtor. 19
(2) If claim to the surplus is made by another the tax administrator is uncertain who is entitled retain such money until the rights of the parties 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 under (2) A sale under subsection (1) does not affect the by the debtor as provided in this Law. PART DISCONTINUANCE Discontinuance of Services 46.(1) Subject to this section, the First Nation to the taxable property of a debtor if (a) revenues from this Law or any property 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 PART GENERAL PROVISIONS Disclosure of Information 47.(l) The tax administrator or any other information or records obtained or created under or records except (a) in the course of administering this Law
person and such claim is contested, or if to such surplus, the tax administrator must 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 this Part. period for or the right of redemption XVI OF SERVICES may discontinue any service it provides taxation law enacted by the First Nation are 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. XVII person who has custody or control of this Law must not disclose the information or performing functions under it; 20
(b) in proceedings before the Assessment Review 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 identifiable form or business information in (b) where the research cannot reasonably provided in an identifiable form, the third to comply with Council’s requirements respecting 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 a hands of an assessor or the tax administrator; (b) an error or omission in a tax roll, Tax Notice, or (c) a failure of the First Nation, tax administrator the required time. Limitation on Proceedings 50.(l) No person may commence an action to the First Nation, whether under protest or otherwise, on valid or invalid, for taxes or any other amount paid six (6) months from the making of the payment. (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 be (a) by mail to the recipient’s ordinary mailing shown on the tax roll;
Board, a court of law or pursuant to a 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 contain information in an individually an identifiable form; or be accomplished unless the information is party has signed an agreement with Council the use, confidentiality and security void or invalid, nor must the liability of this Law be affected by valuation based solely on information in the any notice given under this Law; or or the assessor to do something within or proceeding for the return of money paid account of a demand, whether under this Law, after the expiration of within the time limit described in must be deemed to have been voluntarily to be given by mail or where the method given address or the address for the recipient 21
(b) where the recipient’s address is unknown, by conspicuous place on the recipient’s property; or (c) by personal delivery or courier to the recipient or address or the address for the recipient shown (2) Except where otherwise provided in this (a) a notice given by mail is deemed received (b) a notice posted on property is deemed and
(c) a notice given by personal delivery is deemed Interpretation 52.(l) The provisions of this Law are severable, and 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 best ensures (5) Reference in this Law to an enactment is 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 Skowkale First Nation Property repealed in its entirety.
posting a copy of the notice in a to the recipient’s ordinary mailing on the tax roll. Law, on the fifth day after it is posted; received on the second day after it is posted;
received upon delivery. where any provision of this Law is 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 the attainment of its objectives. a reference to the enactment as it exists made under the enactment. must be construed as being inserted Taxation By-law, as amended, is hereby 22
_______________,2012, Force and Effect 54. This Law comes into force and effect the Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED at J A quorum of Council consists of 3 members of \j Chf Willy Hall Councillor Gerald Sepass Cöuncillor C-Jim Archie Councillor
day after it is approved by the First by Council on the day of Columbia. Council. S /, Jeff Point Gord Hall 23
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________________________________ SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR THE SKOWKALE FIRST NATION TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to section of the Skowkale First Nation Property Taxation Law, 2012, I request that you provide to me, in writing, no later than INote: 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 II TAX NOTICE TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: PURSUANT to the provisions of the Skowkale First Nation Property Taxation Law, 2012, taxes in the amount of dollars ($ ) are hereby levied with respect to the above-noted interest in land. All taxes are due and payable on or before . Payments for unpaid taxes, penalties and interest are past due and must be paid immediately. Payments must be made at the offices of the Skowkale First Nation, located at Skowkale Tax Administrator 7686 Chilliwack River Road Chilliwack, BC, V2R 4L9 Fax: (604) 792-1153 during normal business hours. Payment must be by cheque, money order or cash. Taxes that are not paid by July 2nd shall incur penalties and interest in accordance with the Skowkale First Nation Property Taxation Law, 2012. The name(s) and address(es) of the person(s) liable to pay the taxes is (are) as follows: Assessed value: $________________
Taxes (current year): $_______________ Less Total installment received: $ Unpaid taxes (previous years) $_________________ Penalties: $________________ Interest: $___________________
Total Payable $________________
Tax Administrator for the Skowkale First Nation Dated: ,20 25
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 $80 per hour 5. Actual cost of seizure and storage will be charged based on receipts.
26
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE TAX CERTIFICATE In respect of the interest in land described Skowkale First Nation Property Taxation Law, 2012, That all taxes due and payable in respect of the paid as of the date of this certificate. OR That unpaid taxes, including interest, penalties ($ ) are due and owing on the above-referenced certificate. The following persons are jointly and severally Tax Administrator for the Skowkale First Nation Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ IV as: — and pursuant to the 1 hereby certify as follows: above-referenced interest in land have been and costs in the amount of dollars interest in land as of the date of this liable for all unpaid taxes: 27
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE TAX ARREARS In respect of the interest in land described Skowkale First Nation Property Taxation Law, 2012 That taxes, interest and penalties are unpaid 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 dollars (S ) 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 The following persons are jointly and severally Tax Administrator for the Skowkale First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ V CERTIFiCATE as: and pursuant to the I hereby certify as follows: in respect of the above-referenced interest in , no further penalties and on or before , a further penalty of on that date. that it remains unpaid, at a rate of fifteen First Nation, located at [insert by cheque, money order or cash. liable for the total unpaid tax debt: 28
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ____________________________ _ _ _ _ _ _ _ _ _ SCHEDULE VI NOTICE OF SEIZURE AND SALE OF PERSONAL PROPERTY TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and interest in (S ) remain unpaid and are due and owing in land. AND TAKE NOTICE that a Tax Arrears Certificate in respect of these unpaid taxes. AND TAKE NOTICE that: 1. Failure to pay the full amount of the unpaid delivery of this notice may result in the tax administrator, pursuant to Skowkale First Nation Property Taxation described as follows: [insert general description of the 2. The tax administrator may retain a sheriff bailiff property and the seized property will be held in cost, such cost being added to the amount of the unpaid 3. If the unpaid taxes, penalties, interest and costs (60) days following the seizure of the property, the (a) publish a Notice of Sale of Seized Personal Property of the newspaper; and (b) at any time after the second publication public auction. AND TAKE NOTICE that the tax administrator place set out in the Notice of Sale of Seized Personal Property, unless the public auction, in which case a further notice Tax Administrator for the Skowkale First Nation Dated: , 20.
the amount of dollars in respect of the above-referenced interest dated was delivered to you tax debt within SEVEN (7) days after section of the Law, 2012, seizing the personal property personal property to be seized] or by-law enforcement officer to seize the the possession of the tax administrator, at your taxes. of seizure are not paid in full within sixty tax administrator may in two (2) consecutive issues of the notice, sell the seized property by will conduct the public auction at the time and it is necessary to adjourn will be published. 29
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE NOTICE OF SALE OF SEIZED TAKE NOTICE that a sale by public auction owed to the First Nation will take o’clock at The following personal property, seized pursuant to Nation Property Taxation Law, 2012, will be sold (insert 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 Skowkale First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ VII PERSONAL PROPERTY for unpaid taxes, penalties, interest and costs place on , 20 at [location}. section of the Skowkale First at the public auction: of the goodsj shall be paid to any holders of registered in order of their priority under the and any remaining proceeds shall be 30
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________________ SCHEDULE NOTICE OF SEIZURE AND TAXABLE PROPERTY TO: (the “debtor”) ADDRESS: DESCRIPTION OF INTEREST TN LAND: (the TAKE NOTICE that taxes, penalties and ($ ) remain unpaid and are due and owing AND TAKE NOTICE that a Tax Arrears Certificate in respect of these unpaid taxes. AND TAKE NOTICE that failure to pay the full amount of (6) months after service of this Notice may section of the Skowkale First Nation Property a right to an assignment of the taxable property 1. The public tender or auction, including acceptance of an offer, shall be conducted in accordance the Council of the First Nation, a administrator. 2. The tax administrator will (a) publish a Notice of Sale of a Right newspaper at least once in date 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 of 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 of necessary to adjourn in which case a further notice 6. If at the public tender [auction] there is no
VIII ASSIGNMENT OF “taxable property”) interest in the amount of dollars in respect of the taxable property. dated was delivered to you the unpaid tax debt within six result in the tax administrator, pursuant to Taxation Law, 2012, seizing and selling by public tender [auction] as follows: the conditions that are attached to the with the procedures prescribed by copy of which may be obtained from the tax to Assignment of Taxable Property in the each of the four (4) weeks preceding the 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 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 Taxable Property, unless it is will be published. bid that is equal to or greater than the upset 31
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ price, the First Nation will be deemed to have taxable property for the amount of the upset price. 7. The debtor may redeem the right to an assignment of by paying to the First Nation the amount of time within three (3) months after the holding the taxable property (hereinafter referred to as an assignment is redeemed, the First Nation amount of the bid. 8. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property the 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 Skowkale First Nation will, without delay, notify and Northern Affairs in writing of the sale property and of any redemption of the right to 10. The tax administrator will register the registry in which the taxable property is registered 11. An assignment of the taxable property (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 not registered, subsisting at the time the assignment is restrictive covenant, building scheme or right-of-way land.
12. Upon assignment of the taxable property, the vacate the taxable property, and any rights or property, including the improvements, will be 13. 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 Skowkale First Nation Property Tax Administrator for the Skowkale First Nation 20. Dated: ,
purchased the right to an assignment of the the taxable property after the sale the upset price plus three percent (3%), any of the public tender [auction] in respect of the “redemption period”). Where the right to will, without delay, repay to the bidder the property by public tender [auction] is not will be made, until the expiration of 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. the Minister of Indian of a right to an assignment of the taxable an assignment of the taxable property. assignment of the taxable property in every at the time of the assignment. operates 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, encumbrances of every type, and whether or registered, except an easement, registered against the interest in
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 Taxation Law, 2012. 32
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _______________________________ _ _ _ _ _ _ _ _ _ _ _ _ _ _________________________________ SCHEDULE NOTICE OF SALE OF A RIGHT TAXABLE PROPERTY TO: (the “debtor”) ADDRESS: DESCRIPTION OF INTEREST IN LAND: (the TAKE NOTICE that a Notice of Seizure and Assignment respect of the taxable property on AND TAKE NOTICE that unpaid taxes, including dollars ($ ), remain unpaid and property. AND TAKE NOTICE that a sale of the right conducted by public tender [auction] for unpaid First Nation. The public tender [auction] will take place on: 20 at o’clock (location). The tax administrator will conduct the public unless it is necessary to adjourn in which case a further AND TAKE NOTICE that: 1. The upset price for the taxable property is: is the lowest price for which the taxable property 2. The public tender [auction], including the conditions offer, shall be conducted in accordance with the Skowkale First Nation as set out in this notice. 3. 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. 4. The debtor may redeem the right to an assignment the First Nation the amount of the upset price plus (3) months after the holding of the public tender (referred to as the “redemption period”). Where First Nation will, without delay. repay to the bidder 5. A sale of a right to an assignment of taxable complete, and no assignment of the taxable property
IX TO ASSIGNMENT OF “taxable property”) of Taxable Property was given in , 20. penalties and interest, in the amount of are due and owing in respect of the taxable to assignment of the taxable property will be taxes, penalties and interest owed to the at tender [auction] at the above time and place notice will be published. dollars ($ ). The upset price will be sold. that are attached to the acceptance of an procedures prescribed by the Council of the bid that is equal to or greater than the upset purchased the right to an assignment of the of the taxable property by paying to three percent (3%), any time within three [auction] in respect of the taxable property the right to an assignment is redeemed, the 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 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, as the case may be, of obtaining taxable property. 6. Council of the Skowkale First Nation will, without delay, notify Northern Affairs in writing of the sale of a right to any redemption of the right to assignment of the 7. The tax administrator will register an assignment of which the taxable property is registered at the time 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 charges, liens, judgments, mortgages and not registered, subsisting at the time the assignment is restrictive covenant, building scheme or right-of-way 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 Skowkale First Nation Property Tax Administrator for the Skowkale First Nation Dated: , 20.
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 interest or right constituting the the Minister of Indian and an assignment of the taxable property and of taxable property. the taxable property in every registry in of the assignment. debtor of the taxable property, without an every previous holder of the taxable holder, and all claims, demands, payments, encumbrances of every type, and whether or registered, except an easement, registered against the interest in
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 Taxation Law, 2012. 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 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 Nation Property Taxation Law, 2012. AND TAKE NOTICE that if the taxes are not paid being thirty (30) days from the date of issuance discontinued: lust services to be Tax Administrator for the Skowkale First Nation Dated: , 20.
interest in the amount of dollars in respect of the taxable property. dated was delivered to you to pay all unpaid taxes within thirty (30) tax administrator may discontinue of a debtor, pursuant to the Skoii’kale First in full on or before of this notice, the following services will be discontinuedi 35