Contenu de la décision
A & 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 Annual Rates Law, 2011 Dated at Kamloops, British Columbia this 19th day of August, 2011. On behalf of the First Nations Tax Commission C.T. (Ma4py) ,Yules — Chief Commissioner t{rst Nations Tax Commission
SKOW’KALE FIRST NATION ANNUAL RATES LAW, 2011 WhEREAS: A. Pursuant to section 5 of the First Nations Fiscal tutu Statistical A lanagetnent ‘(ct, the council of a first nation may make laws respecting taxation for local put-poses of reserve lands, interests iii 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; 13. The council of the Skowkale First Nation has enacted the Skunk-ale First Nation Pmpei’tj’ Taxation ,lsse.csnie,zt By—lan’ dated October 20. 1995 which by-law has been deemed to be a property taxation law under the First Nation Fiscal and Statistical Managemetit -Ic!, pursuant to section 145 of the Act; and C. Section 10 of the Fir.ct Nations Fiscal (1)1(1 Stattvtical Aianagt’ment .Ict requires a first nation that has made a property taxation law to, at least once each year, make a law- setting the rate of lax lo he applied to the assessed value of each class of lands. iiflerests or rights in the reserve; NOW THEREFORE the Council of Ihe Skowkale First Nation (lilly enacts as follows: 1. This Law may be cited as the 5k-on-kale First Nation -Inn ual Ratcs Lan-, 20!!. 2. In tIns Law: ‘‘Ad’’ means the First Nations Fiscal anti Statistical A!anagenient ht. S.C. 2005, c.9, anti the regulations made tinder that Act; ‘Assessment Law”’ means the Skoii’kaie Fit-st Nation Propc’ i-ti’ Taxation ssess,n en! Bt -—Ian’;; ‘‘First Nation’’ means the Skowkale 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 tax-tI ion tinder a property taxation law’; and ‘‘laxation Law’’ means the Skowkale First Nation Property Taxotioui ,‘Issessnzcnt Ri-thu. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2tJ1 I shall he 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 oilier provision of (Ins Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third—party management of the revenues raised tinder this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfil) any of the powers and obligations of the Cotuicil under this Law and the Act. 5. Except where otherwise defined, words and expressions used iii this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provisioti 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 (his Law. 9. This Law comes into force and effect on the clay after it is approved by the First Nations Tax Commission. TFIIS LAW IS HEREBY DULY ENACTED by Council on the 9th day of August, 2011, at Chilliwack, in the Province or British Columbia. A quorum of Council consists of two (3) members of Council. Chic f \Vil y PEal I c Q4 . Councillor Jeffrey Point Councillor Gerald Sepass -___ Couneillor Gordon Flail Couocillor Jim Arehie
SCHEDULE TAX RATES PRPOPERY CLASS Class I — Residential Class 2— Utilities Class 6 - Business/Other RATE PER S 1,000 OF ASSESSED VALUE Improvements Land 7.19740 7.40908 56.14087 58.10487 1 7.26298 17.73249
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