Contenu de la décision
_____ First Nations Tax Commission 1 ‘4 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 Shxwhá:y Village Indian Band in the Province of British Columbia, Shxwhá:y Village Nation Annual Rates Law, 2011 Dated at kamloops, British Columbia this 9th day of June, 2011. On behalf of the First Nations Tax Commission C.T. (Mann’ç) JulAs Chief Commissioner — First’Nations Tax Commission
SHXWHA:Y VILLAGE ANNLIAL RATES LAW, 2011 WHEREAS: A. Pursuant to section 5 of (lie First Nations Fiscal and Statistical /t!anage’nent .4ct, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands. including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The council of the Shxwha:y Village has enacted Sltni’há:i’ I ‘illage Propern Assessment and Taxation Bi’luu’ on June 24, 2004. which law has been deemed to be a property taxation law made under the First Nations Fiscal and Stat istical Afanagenent .1ct, pursuant to section 145 of that Act; and C. Section 10 of the Firct NatioiLv Fiscal and Statistical Afanagenwnt Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights iii the reserve; NOW THEREFORE the Council of the Shxwhâ:y Village duly enacts as follows: 1. This Law may be cited as the Shxwhd:y Village Nation Annual Rates Law, 2011. 2. In this Law: “Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act; “Assessment Law” means the Shxwhá:y Village Property Assessment and taxation Bylaw: “First Nation” means the Shxwhd:y Village, being a band named in the schedule to the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(l)(a) of the Act: “taxable property” means property in a reserve that is subject to taxation under a property taxation law; and “Taxation Law” means the Sh,viihá:i Village Properri’ Assessment tz,,d Taxation Bvltni’,. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2011 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding any other provision of this Law, if the First Nations
Financial Management Board gives notice to Council pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law conies into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 31 day of May, 2011, at Shxwhá:y Village Band Hall, in the Province of British Columbia. A quorum of Council consists of(3) members of Council. Chief William Rabang ltUJ Councillor Darrell Williams Councillor Anthony Aure fl*4 Councillor Daniel Rapada Councillor Precious Aure
SCHEDULE TAX RATES PROPERTY CLASS British Columbia Class I - Residential Class 2- Utilities Class 4-Major Industry Class 5-Light Industry Class 6- Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9- Farm RATE PER $1000 OF ASSESSED VALUE 7.3032 54.3412 0.0000 19.1035 17.4977 20.4267 7.2293 22.2280
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