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 Assessment Law, 2012 Dated at Edmonton, Alberta this 27th day of March, 2012.
On behalf of the First Nations Tax Commission C.T. (Man y)
ules — Chief Commissioner irst Nations Tax Commission
SKOWKALE FIRST NATION PROPERTY ASSESSMENT LAW, 2012 TABLE OF CONTENTS PART I Citation 2 PART II Definitions and References 2 PART III Administration 4 PART IV Assessed Value 5 PART V Requests for Information and Inspections 7 PART VI Assessment Roll and Assessment Notice 8 PART VII Errors and Omissions in Assessment Roll 11 PART VIII Reconsideration of Assessment 13 PART IX Assessment Review Board 14 PART X Appeal to Assessment Review Board 16 PART XI General Provisions 22 SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend/Produce Documents Xl Certification of Assessment Roll by Assessor 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; 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: 1
PART I CITATION Citation 1. This Law may be cited as the Skowkale First Nation Property Assessment Law, 2012.
PART DEFINITIONS AND 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; “assessable property” means property that is liable “assessed value” means the market value of land improvements were held in fee simple off “assessment” means a valuation and classification “Assessment Notice” means a notice containing “Assessment Review Board” means a board established IX;
“assessment roll” means a roll prepared pursuant to assessment roll, a revised assessment roll subsection 10(3); “assessor” means a person appointed by Council under “chair” means the chair of the Assessment Review “Commission” means the First Nations Tax Commission “complainant” means a person who commences “Council” has the meaning given to that term in “First Nation” means the Skowkale First Nation, being Act;
•‘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, (b) is in actual occupation of the interest in (c) has any right, title, estate or interest in
II REFERENCES to assessment under this Law; or improvements, or both, as if the land or the reserve, as determined under this Law; of an interest in land; the information set out in Schedule V; by Council in accordance with Part
this Law, and includes a supplementary and an assessment roll referenced in subsection 3(1); Board; established under the Act; an appeal of an assessment under this Law; the Act; a Band named in the schedule to the
established under the Act; interest in land or a person who. for the time
other legal means to possess or occupy the land, the interest in land, or 2
(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 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; “manufactured home” means a structure, whether that is designed, constructed or manufactured (a) be moved from one place to another by (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other purpose, (iv) shelter for machinery or other equipment, or (v) storage, workshop, repair, construction “Notice of Appeal” means a notice containing “Notice of Assessment Inspection” means a Schedule III; “Notice of Hearing” means a notice containing “Notice of Withdrawal” means a notice containing “Order to Attend/Provide Documents” means an Schedule X; “party”, in respect of an appeal of an assessment under assessment appeal under section 32; “person” includes a partnership, syndicate, association, corporation other legal representatives of a person; “property class” means those categories of property purposes of assessment and taxation; “Province” means the province of British Columbia; “reserve” means any land set apart for the use meaning of the Indian Act; “resolution” means a motion passed and approved convened meeting; “revised assessment roll” means an assessment roll amended of this Law;
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 or not ordinarily equipped with wheels, to being towed or carried, and or manufacturing facilities; the information set out in Schedule VII; notice containing the information set out in the information set out in Schedule IX; the information set out in Schedule VIII; order containing the information set out in this Law, means the parties to an and the personal or established in subsection 6(10) for the and benefit of the First Nation within the by a quorum of Council at a duly in accordance with section 12 3
“secretary” means the secretary of the Assessment Review Board appointed under section 25;
“supplementary assessment roll” means an assessment roll under “tax administrator” means the person appointed Taxation Law; “Taxation Law” means the Skowkale First Nation “taxation year” means the calendar year to purposes of taxation; and “taxes” includes (a) all taxes imposed, levied, assessed or assessable penalties, interest and costs added to taxes (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 (2) In this Law, references to a Part (e.g. Part I), section (e.g. subsection 2(1)), paragraph (e.g. paragraph reference to the specified Part, section, subsection, paragraph except where otherwise stated. PART ADMINISTRATION Assessor 3.(1) Council must, by resolution, appoint one assessments of assessable property in accordance out in this Law or as directed by Council. (2) An appointment under subsection (1) resolution.
(3) An assessor appointed by Council must be property in the Province. Authorization of Financial Management Board 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 Application of Law 5. This Law applies to all interests in land.
section 19; by Council to that position under the Property Taxation Law, 2012; which an assessment roll applies for the under the Taxation Law, and all under the Taxation Law, and imposed, levied, assessed law of the First Nation, and all penalties, a law. (e.g. section 1), subsection 6(3)(a)) or Schedule (e.g. Schedule I) is a or Schedule of this Law, III or more assessors to undertake with this Law and such other duties as set is on the terms and conditions set out in the
qualified to conduct assessments of real 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. 4
PART ASSESSED Assessment and Valuation 6.(l) The assessor must assess all interests Taxation Law and all interests in land for which Council.
(2) For the purpose of determining the assessment roll, the valuation date is July 1 of completed.
(3) The assessed value of an interest in land for an assessment roll is to be determined as if on the valuation date (a) the interest in land was in the physical condition that it is in on October 31 following the valuation date; and (b) the permitted use of the interest in land was the same as on October 31 following the valuation date. (4) Paragraph (3)(a) does not apply to property referred to in paragraphs I 8(3)(b) and (d) and the assessed value of property referred to in that section for an assessment roll must be determined as if on the valuation date the property was in the physical condition that it is in on December 31 following the valuation date. (5) Except where otherwise provided, the assessor must assess interests in land at their market value as if held in fee simple off the reserve. (6) The assessor must determine the assessed value of an interest in land and must enter the assessed value of the interest in land in the assessment roll. (7) In determining assessed value, the assessor may, except where this Law has a different requirement, give consideration to the following: (a) present use; (b) location; (c) original cost; (d) replacement cost; (e) revenue or rental value; (f) selling price of the interest in land and comparable interests in land; (g) economic and functional obsolescence; and (h) any other circumstances affecting the value of the interest in land. (8) Without limiting the application of subsections (5) and (6), an interest in land used for an industrial or commercial undertaking, a business or a public utility enterprise must be valued as the property of a going concern. 5
IV VALUE in land that are subject to taxation under the payments-in-lieu may be accepted by
assessed value of an interest in land for an the year during which the assessment roll is
(9) Where a lease or other instrument granting on the use of the property, other than a right of of the interest in land, the assessor must consider (10) Council hereby establishes the property provincial property assessment purposes, for and imposing taxes under the Taxation Law. (11) The property classes established under this Law, and the classification criteria for each corresponding provincial classification rules. (12) As an exception to subsection (11), Class respecting which a licence or permit to cut timber the Skowkale Land Code. (13) The assessor must assess interests established under this Law. (14) Where a property falls into two (2) determine the share of the assessed value of assess the property according to the proportion value.
(15) Where two (2) or more persons are may choose to assess the property in the name two (2) or more of those persons jointly. (16) If a building or other improvement extends properties, if contiguous, may be treated by accordingly.
(17) Where an improvement extends over, under occupied, maintained, operated or used by a person improvement may be separately assessed to operating or using it, even though some other person (18) Except as otherwise provided in this in land the assessor must use (a) the valuation methods, rates, rules assessment legislation existing at the time (b) the assessment rules and practices used assessments off the reserve. Exemption from Assessment 7. Notwithstanding any other provision constructed or installed to provide emergency the event of a disaster or emergency within the (BC) are exempt from assessment under this Law.
an interest in land places a restriction termination or a restriction on the duration the restriction. classes established by the Province for the purposes of assessment under this Law subsection (10) are set out in Schedule Ito property class shall be determined using the 7 (forest land) must include only lands has been issued under the Indian Act or in land according to the property classes or more property classes, the assessor must the property attributable to each class and each share constitutes of the total assessed
holders of assessable property, the assessor of any of those persons or in the names of over more than one (1) property, those the assessor as one property and assessed
or through land and is owned, other than the holder of the land, that the person owning, occupying, maintaining, holds an interest in the land. Law, for the purposes of assessing interests and formulas established under provincial of assessment; and by assessors in the Province for conducting in this Law, improvements designed, protection for persons or domestic animals in meaning of the Emc’rgencv Program Act 6
PART REQUESTS FOR INFORMATION Requests for Information 8.(l) The assessor may deliver a Request for out in Schedule II, to a holder or a person who person must provide to the assessor, within fourteen longer period as specified in the notice, information administration of this Law. (2) The assessor may in all cases assess information available to him or her and is not bound subsection (1). Inspections 9.(1) The assessor may, for any purposes inspect land and improvements. (2) Where the assessor wishes to conduct an purpose of assessing its value, the assessor must deliver by personal delivery, mail, fax or e-mail to the address indicated on the assessment roll. (3) Personal delivery of a Notice of Assessment Inspection (a) in the case of delivery to a residential dwelling, by at least eighteen (18) years of age residing (b) in the case of delivery to any other assessable the person apparently in charge, at the time (4) A Notice of Assessment Inspection is (a) if delivered personally, at the time personal delivery (b) if sent by mail, five (5) days after the day (c) if sent by fax, at the time indicated on (d) if sent by e-mail, at the time indicated has been opened. (5) Where an assessable property is occupied on the assessment roll, the person named on the with the occupant to provide access to the assessor. (6) Unless otherwise requested by the inspections of an assessable property must be time.
(7) If the assessor attends at an assessable eighteen (18) years of age or older is present or denied, the assessor may assess the value information available to the assessor.
V AND INSPECTIONS Information containing the information set has disposed of assessable property, and that (14) days from the date of delivery or a for any purpose related to the the assessable property based on the by the information provided under related to assessment, enter into or on and inspection of assessable property for the a Notice of Assessment Inspection person named on the assessment roll at the is made leaving the notice with a person there; and property, by leaving the notice with of delivery, on those premises. considered to have been delivered is made; on which the notice is postmarked; the confirmation of transmission; and in the electronic confirmation that the e-mail by a person other than the person named assessment roll must make arrangements person named on the assessment roll, conducted between 09:00 and 17:00 local
property to inspect it and no occupant permission to inspect the property is of the assessable property based on the 7
(8) As part of an inspection under this section, the and may examine and take copies of and extracts documents and appraisals respecting the assessable request, furnish every facility and assistance required PART ASSESSMENT ROLL AND Assessment Roll
lO.(1) On or before December 31 of each assessment roll containing a list of every interest in this Law. (2) The assessment roll must be in paper following information: (a) the name and last known address of the (b) a short description of the interest in land; (c) the classification of the interest in land; (d) the assessed value by classification of (e) the total assessed value of the interest (f) the net assessed value of the interest in Law; and (g) any other information the assessor considers (3) For greater certainty, an assessment roll prepared section 57 is and continues to be an assessment roll under such time as the next assessment roll is prepared Certification by Assessor 11. On completion of an assessment roll and the assessor must (a) certify in writing in substantially the assessment roll was completed in accordance (b) deliver a copy of the certified assessment roll to Assessor to Prepare and Certify Revised Assessment Roll 12.(l) No later than March 31 of the year under section II, the assessor must (a) modify the assessment roll to reflect all reconsideration errors and omissions, and decisions received Review Board; (b) date and initial amendments made to the
assessor must be given access to, from, the books, accounts, vouchers, property and the occupant must, on for the entry and examination. VI ASSESSMENT NOTICE
year, the assessor must complete a new land that is liable to assessment under or electronic form and must contain the holder of the interest in land; the interest in land; in land; land subject to taxation under the Taxation necessary or desirable. under the enactment repealed by this Law and shall be used until and certified in accordance with this Law. on or before December 31 in that year, form set out in Schedule Xl that the with the requirements of this Law; and Council. following certification of the assessment roll decisions, corrections of by the assessor from the Assessment assessment roll under this section; and 8
(c) prepare a revised assessment roll. (2) On completion of the revised assessment roll, the (a) certify in writing in substantially the assessment roll was completed in accordance (b) deliver a copy of the certified revised (3) On certification under this section, the assessment roll for the taxation year and it is assessment roll was certified under section 11. Validity of Assessment Roll 13. An assessment roll is effective on certification with this Law, by a decision of the Assessment Review competent jurisdiction, is (a) valid and binding on all parties concerned, despite (i) any omission, defect or error committed roll,
(ii) any defect, error or misstatement in any notice required, or (iii) any omission to mail any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll or certified revised assessment roll. Inspection and Use of Assessment Roll 14.(1) On receipt by Council, the assessment roll is open to inspection in the First Nation office by any person during regular business hours. (2) In addition to inspection under subsection 14(1), Council may allow the assessment roll to be inspected electronically through an online service, provided that the information available online does not include any names or other identifying information about a holder or other person. (3) A person must not, directly or indirectly, use the assessment roll or information contained in the assessment roll (a) to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or (b) to harass an individual. (4) The assessor may require a person who wishes to inspect the assessment roll to complete a declaration in substantially the form set out in Schedule [V (a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section. 9
assessor must form set out in Schedule XI that the revised with the requirements of this Law; and assessment roll to Council and to the chair. revised assessment roll becomes the deemed to be effective as of the date the and, unless amended in accordance Board or by an order of a court of in, or with respect to, the assessment
Protection of Privacy in Assessment Roll 15.(1) On application by a holder, the tax holder’s name, address or other information included in an assessment roll if, in the tax name, address or other information could reasonably mental or physical health of the holder or a member (2) Where the tax administrator omits or such information must be obscured from all assessment rolls inspection under subsection 14(1) or 14(2) or are Chargeholders 16.(1) Any person holding a charge on notice, with full particulars of the nature, extent and and request that his or her name be added to the property, for the duration of the charge. (2) On receipt of a notice and request under person’s name and address on the assessment roll and notices issued in respect of the assessable property. Assessment Notice 17.(1) The assessor must, on or before December Notice to every person named in the assessment roll in at the person’s address on the assessment roll. (2) Where requested by the recipient, an person named on the assessment roll, and the been delivered on the date that the e-mail is sent by (3) A person whose name appears in the assessment roll must give tax administrator and the assessor of any change transfers.
(4) Any number of interests in land assessed included in one Assessment Notice. (5) If several interests in land are assessed value, the Assessment Notice may clearly identify full description of each property as it appears in (6) The assessor must provide, to any person the fee of six dollars ($6), the information contained by the tax administrator.
administrator may omit or obscure the about the holder that would ordinarily be administrator’s opinion, the inclusion of the be expected to threaten the safety or of the holder’s household. obscures information under subsection (1), that are available for public otherwise accessible to the public. assessable property may, at any time, give duration of the charge, to the assessor assessment roll in respect of that assessable this section, the assessor must enter the provide copies of all assessment 31 of each year, mail an Assessment respect of each assessable property, Assessment Notice may be e-mailed to a Assessment Notice will be deemed to have the tax administrator. written notice to the of mailing address and of any sales or
in the name of the same holder may be in the name of the same holder at the same the property assessed, without giving the the assessment roll. who requests it and pays to the assessor in the current Assessment Notice sent 10
PART ERRORS AND OMISSIONS Amendments by Assessor 18.(1) Before March 16 of the year following under section II, the assessor must notify and Review Board of all errors or omissions in omissions corrected under subsection (2). (2) Before March 16 of the year following section 11, the assessor may amend an individual entry error or omission, with the consent of the (a) holder of the interest in land; and (b) the complainant, if the complainant is (3) Without limiting subsection (1), the Review Board and recommend correction of circumstances:
(a) because of a change in a holder that occurs is not reflected in the certified assessment roll and (i) land or improvements, or both, that were become subject to taxation, or (ii) land or improvements, or both, that were be subject to taxation; (b) after October 31 and before the following moved to a new location or destroyed; (c) after October 31 and before the following placed on land that has been assessed or holder of land that has been assessed; and (d) improvements, other than a manufactured (i) are substantially damaged or destroyed January 1, and (ii) cannot reasonably be repaired or replaced (4) Except as provided in section 19, or pursuant jurisdiction, the assessor must not make any amendments 31 of the current taxation year. (5) Where the assessment roll is amended an amended Assessment Notice to every person the interest in land affected.
VII IN ASSESSMENT ROLL the certification of an assessment roll recommend correction to the Assessment the assessment roll, except those errors or the certification of an assessment roll under in the assessment roll to correct an not the holder. assessor must give notice to the Assessment the assessment roll in any of the following
before January 1 in a taxation year that that results in not previously subject to taxation previously subject to taxation cease to January 1, a manufactured home is January 1, a manufactured home is the manufactured home is purchased by the home, that after October 3 1 and before the following before the following January 1. to an order of a court of competent to the assessment roll after March under subsection (1), the assessor must mail named in the assessment roll in respect of 11
Supplementary Assessment Roll 19.(1) If, after the certification of the revised revised assessment roll, after March 31, the assessor (a) was liable to assessment for the current taxation the current assessment roll, or (b) has been assessed for less than the amount the assessor must assess the interest in land on supplementary assessment roll, in the same manner current assessment roll, provided that a supplementary must not be prepared after December 31 assessment roll under section 11. (2) If, after the certification of the revised assessment roll, after March 31, the assessor finds (a) was liable to assessment for a previous the assessment roll for that taxation year, or (b) has been assessed in a previous taxation was liable to assessment, the assessor must assess the interest in land on supplementary assessment roll, in the same manner only if the failure to assess the interest in land, or to be assessed, is attributable to (c) a holder’s failure to disclose, (d) a holder’s concealment of particulars relating (e) a person’s failure to respond to a request for (f) a person’s making of an incorrect response subsection 8(1), as required under this Law. (3) In addition to supplementary assessments assessor may, at any time before December assessment roll under section 11, correct errors means of entries in a supplementary assessment roll. (4) The duties imposed on the assessor provisions of this Law relating to assessment rolls, so supplementary assessment rolls. (5) Where the assessor receives a decision March 31 in a taxation year, the assessor must create reflecting the decision of the Assessment Review
assessment roll or where there is no finds that any interest in land year, but has not been assessed on for which it was liable to assessment, a supplementary assessment roll, or further that it should have been assessed on the assessment roll under this section of the year following certification of the assessment roll or where there is no revised that an interest in land taxation year, but has not been assessed on year for less than the amount for which it a supplementary assessment roll, or further that it should have been assessed, but the assessment for less than it was liable to assessable property, information under subsection 8(1), or to a request for information under under subsections (1) and (2), the 3 1 of the year following certification of the and omissions in the assessment roll by with respect to the assessment roll and the far as they are applicable, apply to of the Assessment Review Board after a supplementary assessment roll Board and this section applies. 12
(6) Nothing in this section authorizes assessment roll that would be contrary to Assessment Review Board or by a court of competent jurisdiction. (7) A supplementary assessment roll that implements directed by the Assessment Review Board or be appealed to the Assessment Review Board. (8) The assessor must, as soon as practicable, after roll (a) deliver a certified copy of the supplementary (b) where the supplementary assessment roll reflects Review Board, deliver a certified copy of chair; and (c) mail an amended Assessment Notice in respect of the interest in land affected. (9) Where a supplementary assessment supplementary assessment roll is deemed to be was certified under section 11 in respect of the PART RECONSIDERATION Reconsideration by Assessor 20.(l) A person named on the assessment roll in request that the assessor reconsider the assessment of (2) A request for reconsideration may be which an assessment appeal may be made under (3) A request for reconsideration of an assessment must (a) be delivered to the assessor within Assessment Notice is mailed or c-mailed to respect of an assessable property; (b) be made in writing and include the information (c) include any reasons in support of the request. (4) The assessor must consider the request for (14) days after receiving the request for reconsideration, either (a) advise the person who requested the reconsideration assessment; or (b) where the assessor determines that assessable differently, offer to the person who requested assessment.
the assessor to prepare a supplementary an amendment ordered or directed by the an amendment ordered or by a court of competent jurisdiction may not issuing a supplementary assessment assessment roll to the Council; a decision of the Assessment the supplementary assessment roll to the to every person named on the assessment roll roll is issued under this Law, the effective as of the date the assessment roll assessable property affected. VIII OF ASSESSMENT respect of an assessable property may that assessable property. made on one or more of the grounds on this Law. thirty (30) days after the day that the the person named on the assessment roll in set out in Schedule VI; and reconsideration and, within fourteen that the assessor confirms the property should have been assessed the reconsideration to modify the 13
(5) Where the person who requested the proposed by the assessor, the assessor must (a) amend the assessment roll as necessary (b) give notice of the amended assessment to persons who received the Assessment Notice (c) where a Notice of Appeal has been delivered advise the Assessment Review Board of the (6) Where the person who requested the assessment, that person must not appeal the modified Notice of Appeal filed in respect of the assessable (7) For greater certainty, nothing in this person named on the assessment roll from contacting about the assessment of their assessable property. PART ASSESSMENT REVIEW Council to Establish Assessment Review Board 21 .(1) Council must, by resolution, establish (a) consider and determine all recommendations 18(1); and (b) hear and determine assessment appeals (2) The Assessment Review Board must consist of including at least one (1) member who is a member at least one (1) member who has experience in (3) Council may consult with the British appointments and may appoint one (1) member not currently an elected Chief or a member of (4) Each member of the Assessment Review three (3) years unless the member resigns or is Law.
(5) If a member of the Assessment Review unwilling to act, Council may appoint another for appointment as a member, to replace the the member’s term expires. whichever comes Remuneration and Reimbursement 22.(l) The First Nation must remunerate (a) the chair at the rates established from the British Columbia Property Assessment Appeal Board;
reconsideration agrees with the modification to reflect the modified assessment; the tax administrator and to all other in respect of the assessable property; and in respect of the assessable property, modification. reconsideration accepts an offer to modify an assessment and must withdraw any property. section prohibits or is intended to prevent a the assessor to ask specific questions IX BOARD an Assessment Review Board to from the assessor under subsection under this Law. not less than three (3) members, of the law society of the Province and assessment appeals in the Province. Columbia Assessment Authority in making of the First Nation provided the member is Council. Board must hold office for a period of removed from office in accordance with this
Board is absent, disqualified, unable or person, who would otherwise be qualified member until the member returns to duty or first. time to time for a part-time panel chair of 14
(b) a member who is not the chair but meets the rates established from time to time for Property Assessment Appeal Board, and (c) any other member (or duly appointed Review Board, at the rates established from British Columbia Property Assessment Appeal Board, for time spent on activities related to the Assessment Review Conflicts of Interest 23.(1) A person must not serve as a member person
(a) has a personal or financial interest in the appeal;
(b) is the Chief of the First Nation or a member (c) is an employee of the First Nation; or (d) has financial dealings with the First Nation, which conflict of interest or impair that person’s appeal, as required under the terms of this Law. (2) For the purposes of paragraph (1 )(a), membership itself constitute a personal or financial interest in Appointment of Chair 24.(1) Council must, by resolution, appoint one Review Board as chair. (2) The chair must (a) supervise and direct the work of the Assessment Review (b) undertake administrative duties as necessary the Assessment Review Board; (c) determine procedures to be followed at hearings (d) administer an oath or solemn affirmation evidence is taken; and (e) preside at hearings of the Assessment Review (3) If the chair is absent or incapacitated, Council must designate Assessment Review Board as the acting chair incapacitated.
Appointment of Secretary 25.(1) Council must, by resolution, appoint Board.
15
the requirements of subsection 21(2) at a part-time vice chair of the British Columbia replacement member) of the Assessment time to time for a part-time member of the Board. of the Assessment Review Board if the
assessable property that is the subject of an
of Council; might reasonably give rise to a ability to deal fairly and impartially with an in the First Nation does not in assessable property. of the members of the Assessment Board; to oversee and implement the work of consistent with this Law; to a person or witness before his or her Board. a member of the for the period that the chair is absent or
a secretary of the Assessment Review
(2) The secretary of the Assessment Review Board must (a) have the custody and care of all records, documents, orders and decisions made by or pertaining to the Assessment Review Board; and (b) fulfill such other duties as directed by the chair and the Assessment Review Board. Removal of Member 26. Council may terminate the appointment of a member of the Assessment Review Board for cause, including where a member (a) is convicted of an offence under the Criminal Code; (b) fails to attend three (3) consecutive hearings of the Assessment Review Board; or (c) fails to perform any of his or her duties under this Law in good faith and in accordance with the terms of this Law. Duty of Member 27. In performing their duties under this Law, the members of the Assessment Review Board must act faithfully, honestly and impartially and to the best of their skill and ability, and must not disclose to any person information obtained by them as a member, except in the proper performance of their duties. PART X APPEAL TO ASSESSMENT REVIEW BOARD Appeals and Assessor Recommendations 28. The Assessment Review Board (a) must consider and determine assessor recommendations made under subsection 18(1) for changes to the assessment roll; and (b) must hear and determine appeals made under this Part. Notice of Appeal 29.(1) Any person, including without limitation the First Nation and the assessor, may appeal an assessment or a reconsideration of an assessment of assessable property to the Assessment Review Board by delivering (a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) an administration fee of thirty dollars ($30), to the assessor within sixty (60) days after the date on which the Assessment Notice was mailed or c-mailed to the persons named on the assessment roll in respect of the assessable property.
(2) The address for delivery of a Notice of
Appeal to the assessor is 16
B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 (3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the property; (b) the assessment classification of the property; (c) the applicability of an exemption to the property; (d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation Law. (4) Where an appeal is commenced with respect to a supplementary assessment, the appeal must be confined to the supplementary assessment. Agents and Solicitors 30. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal. Scheduling of Hearing 31.(1) On delivery of a Notice of Appeal to the assessor, or on receipt of a recommendation from the assessor under subsection 18(1), the chair must, in consultation with the assessor, schedule a hearing of the appeal or the assessor recommendation. (2) The chair must, at least thirty (30) days before the hearing, deliver a Notice of Hearing setting out the date, time and place of the hearing, to the parties and to each person named on the assessment roll in respect of the assessable property. (3) Notwithstanding subsection (2), the chair is not required to deliver a Notice of Hearing to a holder of a property affected by an assessor recommendation under subsection 18(1) where the recommendation (a) results in a decrease in the assessed value of the property; (b) does not change the classification of the property; and (c) does not result in the removal of an exemption. Parties 32. The parties in a hearing, except as provided in subsection 31(3), are (a) the complainant; (b) the holder of the assessable property, if not the complainant; (c) the assessor; and (d) any person who the Assessment Review Board determines may be affected by the appeal or assessor recommendation, upon request by that person. 17
Delivery of Documentation 33. The assessor must, without delay, deliver party in relation to a hearing to all other parties. Timing for Hearing 34. Subject to section 47, the Assessment Review within ninety (90) days after delivery of the Notice an assessor recommendation under subsection Daily Schedule 35.(1) The chair must (a) create a daily schedule for the hearings (b) post the daily schedule at the place where (2) The Assessment Review Board must proceed recommendations in accordance with the daily Board considers a change in the schedule necessary Conduct of Hearing 36.( 1) The Assessment Review Board must give be heard at a hearing. (2) A party may be represented by counsel or to facts, law and jurisdiction. (3) The Assessment Review Board may conduct a present or not, provided the complainant was given this Law. (4) The burden of proof in an appeal is on the (5) In an oral hearing, a party may call and submissions and conduct cross-examination Assessment Review Board for a full and fair disclosure in the appeal. (6) The Assessment Review Board may reasonably examination of a witness if it is satisfied that the been sufficient to disclose fully and fairly all matters (7) The Assessment Review Board may question at a hearing. (8) The Assessment Review Board may considers relevant, necessary and appropriate, whether admissible in a court of law. (9) The Assessment Review Board may conduct its written, electronic and oral hearings.
a copy of any document submitted by a Board must commence a hearing of Appeal to the assessor or receipt of 18(1), unless all parties consent to a delay. of the Assessment Review Board; and the Assessment Review Board is to meet. to deal with appeals and assessor schedule, unless the Assessment Review and desirable in the circumstances. all parties a reasonable opportunity to an agent and may make submissions as hearing whether the complainant is notice of the hearing in accordance with person bringing the appeal. examine witnesses, present evidence and of witnesses as reasonably required by the of all matters relevant to the issues limit further examination or cross-examination or cross-examination has relevant to the issues in the appeal. any witness who gives oral evidence receive and accept information that it or not the information would be proceedings by any combination of 18
(10) An oral hearing must be open to the on application by a party, determines that the hearing Maintaining Order at Hearings 37.(1) The Assessment Review Board may, at an directions that it considers necessary to maintain (2) Without limiting subsection (1), the impose restrictions on a person’s continued participation may exclude a person from further participation Assessment Review Board orders otherwise. Summary Dismissal 38.(1) At any time after a Notice of Appeal is Board, the Assessment Review Board may determines that any of the following apply: (a) the appeal is not within the jurisdiction (b) the appeal was not filed within the applicable (c) the complainant failed to diligently pursue order of the Assessment Review Board. (2) Before dismissing all or part of an appeal under Review Board must give the complainant an Assessment Review Board. (3) The Assessment Review Board must give under subsection (1) to all parties. Quorum 39.(1) A majority of the members of the quorum, provided that there shall not be less than (2) Where a quorum of the members of an the time at which a hearing is to be held, the hearing is not a holiday, and so on from day to day until there Decisions 40. A decision of the majority of the members Board and, in the case of a tie, the decision of the Combining Hearings 41. The Assessment Review Board may conduct a appeals or assessor recommendations related to hearing are addressing the same assessable property
public unless the Assessment Review Board, should be held in camera. oral hearing, make orders or give order at the hearing. Assessment Review Board may, by order, in or attendance at a hearing and in or attendance at a hearing until the received by the Assessment Review dismiss all or part of the appeal where it of the Assessment Review Board; time limit; or the appeal or failed to comply with an subsection (1), the Assessment opportunity to make submissions to the written reasons for any dismissal made Assessment Review Board constitutes a three (3) members present at any time. Assessment Review Board is not present at must be adjourned to the next day that is a quorum. is a decision of the Assessment Review chair governs. single hearing of two (2) or more the same assessment if the matters in each or substantially the same issues. 19
Power to Determine Procedures 42. Subject to this Law, the Assessment Review Board has the power to control its own processes and may make rules respecting practice and procedure to facilitate the just and timely resolution of the matters before it. Orders to Attend/Provide Documents 43.(l) At any time before or during a hearing, but before its decision, the Assessment Review Board may make an order requiring a person to (a) attend a hearing to give evidence, or (b) produce a document or other thing in the person’s possession or control as specified by the Assessment Review Board, by issuing an Order to Attend/Provide Documents and serving it on the person at least two (2) days before the hearing. (2) Where an order is made under paragraph (l)(a), the Assessment Review Board must pay to the person a twenty dollar ($20) witness fee plus reasonable travel expenses to attend and give evidence before the Assessment Review Board. (3) A party may request that the Assessment Review Board make an order under subsection (1) to a person specified by the party. (4) Where a party makes a request under subsection (3), (a) the chair must sign and issue an Order to Attend/Provide Documents and the party must serve it on the witness at least two (2) days before the hearing; and (b) a party requesting the attendance of a witness must pay a twenty dollar ($20) witness fee plus reasonable travel expenses to the witness to attend and give evidence before the Assessment Review Board. (5) The Assessment Review Board may apply to a court of competent jurisdiction for an order directing a person to comply with an order under this section. Adjournments 44. The Assessment Review Board may (a) hear all appeals or assessor recommendations on the same day or may adjourn from time to time until all matters have been heard and determined; and (b) at any time during a hearing, adjourn the hearing. Costs 45. The Assessment Review Board may make orders (a) requiring a party to pay all or part of the costs of another party in respect of the appeal,
(b) requiring a party to pay all or part of respect of the appeal,
the costs of the Assessment Review Board in 20
where the Assessment Review Board considers vexatious, frivolous or abusive. Reference on Question of Law 46.(l) At any stage of a proceeding before initiative or at the request of one or more of the proceeding to a court of competent jurisdiction in (2) The stated case must be in writing include a statement of the facts and all evidence (3) The Assessment Review Board must (a) suspend the proceeding as it relates to the opinion of the court has been given; and (b) decide the appeal in accordance with the Matters before the Courts 47. If a proceeding with respect to liability property that is the subject of an appeal is brought before (a) before the hearing is to commence, the decided by the court; (b) during the hearing, the hearing must be court; or (c) after the hearing has concluded but before decision must be deferred until the matter is Withdrawal of Appeal 48.(l) A complainant may withdraw an appeal under Withdrawal to the Assessment Review Board. (2) Upon receipt of a Notice of Withdrawal under Review Board must dismiss the matter set for its Delivery of Decisions 49.(1) The Assessment Review Board must, completion of a hearing, deliver a written recommendation to all parties. (2) Any person may obtain a copy of a decision the tax administrator on request and payment of (3) The tax administrator may obscure or and address) and financial business information (2), provided that assessment and property omitted.
the conduct of a party has been improper, it, the Assessment Review Board, on its own parties, may refer a question of law in the the form of a stated case. and filed with the court registry and must material to the stated case. the stated case and reserve its decision until court’s opinion. to pay taxes in respect of assessable a court of competent jurisdiction hearing must be deferred until the matter is adjourned until the matter is decided by the a decision on the appeal is given, the decided by the court. this Part by delivering a Notice of subsection (1), the Assessment consideration. at the earliest opportunity after the decision on the appeal or assessor of the Assessment Review Board from a fee of twenty-five dollars ($25). omit personal information (other than name from decisions provided under subsection tax information must not be obscured or 21
Delivery of Documents under this Part 50.(1) Delivery of a document under this Part may by registered mail, fax or e-mail. (2) Personal delivery of a document is made (a) in the case of an individual, by leaving person at least eighteen (18) years of age residing (b) in the case of a first nation, by leaving charge, at the time of delivery, of the administrative (c) in the case of a corporation, by leaving charge, at the time of delivery, of the head or with an officer or director of the corporation. (3) Subject to subsection (4), a document must be (a) if delivered personally, at the time that personal delivery (b) if sent by registered mail, on the fifth (c) if sent by fax, at the time indicated on (d) if sent by e-mail, at the time indicated has been opened. (4) A document delivered on a non-business business day must be considered to have been Appeals 51.(1) An appeal lies from the Assessment Review jurisdiction on a question of law. (2) An appeal under subsection (1) must be delivery of the Assessment Review Board’s decision PART GENERAL PROVISIONS Disclosure of Information 52.(l) The tax administrator, the assessor, a the secretary or any other person who has custody obtained or created under this Law must not disclose (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 assessor may disclose to the agent of to the property if the disclosure has been authorized
be made personally or by sending it the document with the individual or with a at the individual’s place of residence; the document with the person apparently in office of the first nation; and the document with the person apparently in office or a branch office of the corporation, considered to have been delivered is made; day after it is mailed; the confirmation of transmission; or in the electronic confirmation that the e-mail day or after 17:00 local time on a delivered at 09:00 on the next business day. Board to a court of competent commenced within thirty (30) days of the under subsection 49(1). XI member of the Assessment Review Board, or control of information or records the information or records except or performing functions under it; Board, a court of law or pursuant to a holder confidential information relating in writing by the holder. 22
(3) An agent must not use information disclosed purposes authorized by the holder in writing referred Disclosure for Research Purposes 53. Notwithstanding section 52, Council may third party for research purposes, including statistical research, provided (a) the information and records do not contain 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 54. Nothing under this Law must be rendered any person to pay taxes or amounts levied under (a) an error or omission in a valuation or hands of an assessor or the tax administrator; (b) an error or omission in an assessment roll, Assessment Notice, or under this Law; or (c) a failure of the First Nation, tax administrator within the required time. Notices 55.(l) 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 assessment roll; (b) where the recipient’s address is unknown, by conspicuous place on the recipient’s properly; or (c) by personal delivery or courier to the mailing 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
under subsection (2) except for the to in that subsection. disclose information and records to a 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 a valuation based solely on information in the any notice given or the assessor to do something to be given by mail or where the method given address or the address for the recipient posting a copy of the notice in a recipient or to the recipient’s ordinary on the assessment roll. Law on the fifth day after it is posted; received on the second day after it is posted; received upon delivery. 23
_ _ _ _ _ _ _ _ _ _ Interpretation 56.(1) 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 57. The Skowkale First Nation Properly repealed in its entirety. Force and Effect 58. This Law comes into force and effect on Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED \-‘.., , 20\2., at Chilliwack, in A quorum of Council consists of 3 members of Ch illy Hall Councillor Gerald Sepass 9tithor Cf9’lor Jim Archie Councillor
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 Assessment By-law, as amended, is hereby the day after it is approved by the First by Council on the day of the Province of British Columbia. Council. // Jff Point Gord Hall 24
SCHEDULE I PROPERTY CLASSES Class 1 - 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 25
_ _ _ _ _ _ _ _ _ _ _ _ ________________________________________ SCHEDULE (Subsection REQUEST FOR INFORMATION FOR THE SKOWKALE TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to section — of the Skowkale First request that you provide to me, in writing, no date that is at least fourteen (14) days from following information relating to the above-noted (1) (2) (3) If you fail to provide the requested information assessment of the property may be made on assessor.
Assessor for the Skowkale First Nation Dated: ,20 26
II 8(1)) BY ASSESSOR FIRST NATION Nation Properly Assessment Law, 2012, 1 later than jNote: must be a the date of delivery of the request], the interest in land: on or before the date specified above, an the basis of the information available to the
_ _ _ _ ___________________________________________________________ SCHEDULE (Subsection NOTICE OF ASSESSMENT TO: ADDRESS:
DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: TAKE NOTICE that, pursuant to section Assessment Law, 2012, the assessor for the conduct an inspection of the above-referenced 20 at A.M./P.M. If the above date and time is not acceptable, please [date], at an alternate time and date. If the assessable property is occupied by arrangements with the occupant to provide access AND TAKE NOTICE that if, on attending at the (18) years of age or older is present or permission denied, the assessor may assess the value information available to the assessor. Assessor for the Skowkale First Nation Dated: ,20____
_____________ _ _ _ _ _ _____________ _ _ _ _ _ _ _ _ III 9(2)) INSPECTION
(the “assessable property”) of the Skowkale First Nation Property First Nation proposes to assessable property on contact the assessor on or before [contact number], to make arrangements for a person other than you, you must make to the assessor. assessable property, no occupant eighteen to inspect the assessable property is of the assessable property based on the 27
_ _ _______________________________________________________________________________________________ SCHEDULE (Subsection DECLARATION OF PURPOSE ASSESSMENT INFORMATION I, [name], of________________________ [city], [province], certify that I will not use the assessment roll or to obtain names, addresses or telephone numbers solicitations are made by telephone, mail or any I further declare and certify that any assessment information following purpose(s): (1) a complaint or appeal under the Skowkale 2012;
(2) a review of an assessment to determine whether to seek a reconsideration or appeal of the assessment; or (3) other (please specify): Signed:
[please print name] Dated: , 20 28
IV 14(4)) FOR THE USE OF [address], [postal code], declare and information contained in the assessment roll for solicitation purposes, whether the other means, or to harass an individual. I receive will be used for the First Nation Property Assessment Law,
_ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE (Subsection ASSESSMENT TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that the assessment roll has been First Nation and delivered to the First Nation Council. The following person(s) is/are the holders of the The interest in land is classified as: The assessed value by classification of the interest in TOTAL ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within thirty notice, request a reconsideration of this assessment reconsideration in the form specified in the Lai’, 2012. Within fourteen (14) days of receipt reconsideration, the assessor will review the assessment the reconsideration. If the assessor determines differently, the assessor will offer to modify the AND TAKE NOTICE that you may, within sixty notice, appeal this assessment to the Assessment be in writing in the form specified in the Skowkale 2012 and must be accompanied by the required Tax Administrator for the Skowkale First Nation Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ V 17(1)) NOTICE
certified by the assessor for the Skowkale interest in land: [Name(s) & addresses] land is: (30) days of the date of mailing of this by delivering a written request for Skowkale First Nation Property Assessment by the assessor of your request for and provide you with the results of that the property should have been assessed assessment. (60) days of the date of mailing of this Review Board. The Notice of Appeal must First Nation Property Assessment Law, fee set out in subsection 29(1). 29
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE VI (Subsection 20(3)) REQUEST FOR RECONSIDERATION OF ASSESSMENT TO: Assessor for the Skowkale First Nation B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 PURSUANT to the provisions of the Skowkale First Nation Property Assessment Law, 2012, I hereby request a reconsideration of the assessment of the following interest in land: (description of the interest in land as described in the Assessment Notice) I am: a holder of the interest in land named on the assessment roll in respect of this interest in land This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address and telephone number at which applicant can be contacted: Name of Applicant (please print) Signature of Applicant Dated: , 20. 30
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE VII (Subsection 29(1)) NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD TO: Assessor for the Skowkale First Nation B.C. Assessment Office 240 - 31935 South Fraser Way Abbotsford, BC V2T 5N7 Phone: 1-800-393-1332 or 604-850-5900 PURSUANT to the provisions of the Skowkale First Nation Property Assessment Law, 2012, I hereby appeal the assessment/reconsideration of the assessment of the following interest in land: jinsert description of the assessable property, including assessment roll number, as described in the Assessment Noticej The grounds for the appeal are: (1) (2) (describe the grounds for the appeal in as much detail as possible) Complainant’s mailing address to which all notices in respect of this appeal are to be sent: Name and address of any representative acting on complainant’s behalf in respect of this appeal:
The required fee of dollars (S ) is enclosed with this Notice of Appeal. Name of Complainant (please print) Signature of Complainant (or representative) Dated: , 20. NOTE: A copy of the Assessment Notice must be enclosed with this Notice of Appeal. 31
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE VIII (Subsection 48(1)) NOTICE OF WITHDRAWAL TO: Chair, Assessment Review Board for the Skowkale First Nation [address]
PURSUANT to the provisions of the Skowkale First Nation Property Assessment Law, 2012 I hereby withdraw my appeal of the assessment of the following interest in land: Description of interest in land: Date of Notice of Appeal: Name of Complainant (please print) Signature of Complainant (or representative) Dated: , 20. 32
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SCHEDULE IX (Subsection 31(2)) NOTICE OF HEARING TO:
ADDRESS: DESCRIPTION OF INTEREST IN LAND: Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review recommendation from the assessment/reconsideration interest in land at: Date: , 20 Time:________ (A.M./P.M.) Location: [address] AND TAKE NOTICE that you should bring relevant documents in your possession respecting A copy of the Assessment Notice and the Notice well as copies of: [all submissions and documents received in respect of parties] Chair, Assessment Review Board Dated: , 20.
Board will hear an appeal/assessor of the assessment of the above-noted to the hearing [insert # copies] copies of all this appeal. of Appeal are enclosed with this notice, as the appeal will be forwarded to all 33
_ _ _ _ _ _ _ _ _______________________ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ___________________ SCHEDULE X (Subsection 43(1)) ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS TO:
ADDRESS: TAKE NOTICE that an appeal has been made First Nation in respect of the The Assessment Review Board believes that you may assist the Assessment Review Board in making THIS NOTICE REQUIRES you to [indicate the 1. Attend before the Assessment Review Board , 20 Date: Time: (A.M./P.M.) Location: to give evidence concerning the assessment and and any other documents in your possession that may A twenty dollar ($20) witness fee is enclosed. Your reimbursed as detennined by the Assessment Review 2. Deliver the following documents [list possession that may relate to this assessment, to Please contact at concerns respecting this Order. Chair, Assessment Review Board , 20. Dated:
to the Assessment Review Board for the assessment of [describe interest in land]. may have information [OR documents] that its decision. applicable provisions below]: at a hearing at [insert address] to bring with you the following documents: relate to this assessment. reasonable travelling expenses will be Board. documents] OR any documents in your the Chair, Assessment Review Board, at [insert address] on or before if you have any questions or 34
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ______________________ SCHEDULE (Section 11 and subsection CERTIFICATION OF ASSESSMENT The assessor must certify the assessment roll in I, , being the assessor that this is the Skowkale First Nation [revised/supplementary] 20 and that this assessment roll is complete accordance with all requirements of the Skowkale 2012.
(Signature of Assessor) Dated , 20 at , (City) (Province) 35
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ XI 12(2)) ROLL BY ASSESSOR the following form: for the Skowkale First Nation, hereby certify assessment roll for the year and has been prepared and completed in First Nation Property Assessment Law,