Contenu de la décision
Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copy of the Boston Bar First Nation Property Taxation
By-law dated October 16, 2004 is a true copy of the said by-law.
1, , ,L - . ' Thomas Howe;" ' - Director, Lands and Trust Sewices, a superintendent as defined in Section 2 ( l ) Indian Act RSC 1935
Mir~istred es Affaires ~ndic,rlnese t . du Nord c;lrl;-ld~en et i n te r i~ , c ,~~l@ted~c~ra~l < ,,:A:, ; -'-, :-a,,. !: arlpres des M;?t\s tr: d ~ Isr~ rlier~nct,? n inscrits -. , , L J : ,- , ,. . O l t m ~C, a nada K 1 k 01 14
I, the Minister. of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Boston Bar First Nation, in the Province of British Columbia, at a meeting held on the 16th day of October 2004.
- Boston Bar First Nation Property Taxation By-law
1 I Dated at Ottawa, Ontario this ,2G day of 6
' , . , . Minister i ~Infd~ anA f fa~rsa r l c l . Norlhcrri Dt~vrloprnenat rid Fcdcral Intcr1oc:~llor , - for Metis and Nor-Sf-~tuIsn d1c3ns , <
CLL a - - , Q L k - 2004.
BOSTON R A K F1 RS'1' NArI'ION LZ'HEKLAS thc Boston Bar First Nation deems it ildr.is:ihlc and in the best iritcrests of the ~nernberso f the L3oston Har First Nation to cstnbl isll, h*b y-law. a xysiem nn the reserve lands of thc I3c>slo1iH nr First Nation fhl- the fair urlci cclr~i t ahlc
t a x a t i o ~fo~r local purposes of land. or intcrcstt; in land. including rights to occi~py, possess or use land in thc rcscl vus;
NO\+' BE I T -1JERERY RESCILVED that the following by-law be and is I~e~ ,e tw enacted for the purp;se or l;ixntit>n ti>[.t he local purposes of land, or intercsl , : l i i 1 1 ~ 1 . including riqL- hts to occupy, possess or usc land in the reserves pu~sl i ; r l -:~o rlw pro\,isiuns o f the Indicrw Act, R.S.C., zlilii in particular pursuatit to the pro\ ~ b ~ o t (i11' s subsuo~ion8 .7( I ) of the Itldiait Act, K.S.C.
. . 1 . Cicnct.i~lT a~3tio1~1' ~ O V ~ S I O.I.I.S.. ................................................................. 2 . 13 2. 'l'axa~ion0 1' Lmd and It~terestsi n Land ................................................ ? ?c) 3. Taxation Iiolls ............................................................................................ 19 4. Recovery of Taxes ........................................................................................ ,.L( ! 5 (1 5. Ad~ninistrationo f By-lau ............................................................................ h0 - 70 6. Cieneral ......................................................................................................... MI - $8
NOTE There are no sections 25-3(1, 36-.?IC)5, 8-59, or 68-79 at prcscnt.
SHORT TITLE 1 . This I3y-law [nay be cited as the Pt-cjpc)t-l~T. LE,\>(JI&~.-III(JIHI '
1 . I n this by-law; 4 4 assessn~cnt"m cans a valuation of propcrty for taxation purposes; "assessment by -law" moans the Asses.st~zuntH 1.-En1t. passcd by t hc C'l-ricf and C'ounui I of the Rand and approvcd by thc Ministcs as ;he samc may bc amcnded born ~ I I I I Cto time:
"assessment roll" iilcludes a supplementary assessment roll a i d includes ~ I I tVh I 1 1 c recorded as an addendum to the assessnleilt roll under the ~ILssCLsstnc.tBzt1 -ltrli ,
' L a ~ s e ~m~ea~nsr "an assessor appointed ~il ldetrh e Asscssrr~ctzr& i - /c /~ t? ; "Hand" mcans the L3oston Bar First Nation; "band council resolution" nlealls a motion, as recorded i l l the minutes of' ttlc ~ c cI lI I ~ passed and approved at a duly convened meeting of the Chief and C:nuncil pursuant to thc consent of'a nlajority of thc Counciliors of the Hand prcsunt at that meeting;
"Hand land" means Barld l a ~ das defined in the A.sscr .sst~zc~/Bz~> ]-ii;HrJ ; "C'l~iefa nd C'ouncil" moans the C'hief'atid Council as defined in the ilsLsi~,s.sr~~Bcj.r-r t Irx bt ) ;
"C.P." tneans a Certi jjcate o r Possession as defined urldor subsections 20( 1 ) and 20(21 ol'thc fndiall ,4rt; and for t h u purposus of this L3y-liiw only, ir-lcludcs a Notice ot' E ~ ~ t i t l c ~a~n~d ca nCtu r-titllcatu of Occupation as dcfincd undcr- subscctions 20(4) and 20(5)o f the Inciicxrl Act or any other pcrmits, agruemonts of licenses issued fro111 tirnt: to tirne by band council resolution authorizing the use of band . . .. land by a Rand mcmbcr;
" i r n p r ~ \ : ~ n ~ e ~nl tlse"a ~isi ~npr i )v i ' l~~asc ~dc~ ftisn cci in the ,~lssrss~rrc/&r/ . - i r r H.: "lfrdian Act" mc.ans the Irrdiatl Acl, R.S.C.Y. 1985, c.1-5 and any a n - l e n d n ~ ct~hc~l-te~to : , . "~ntcrust" means interest :IS defined in the A . S , S L ~ , S S IHI}I-~ll~I I\1~: ; "it~tcrcstl ~older-"m eat15 at1 interest holder as defincd i n thc ilLsvcLs.rr~zrBr~j*r- Lrr\l-: "irltzrest in land" t~ii.i~taisn ir~ter-csitn laid as detjned 111 the As.sc~,s.st~ic'H~~lt, - / r r l t ' : " l n ~ ~ dm" eans l ar~c l:IS cic tinccl in the ils.so.~sil~ciBtt, j>-lelz.; "Land Title Office" means the L3t1d Title 0 fficc as dciincd in the A . r s c . s s / ~ ~ iB~jt.-~l~r l \t.: L L legal description" means rl descriptir>n s u t'ficient t o dcsc~ibcu pr.opee*h r th e pul-post of its registration in a Land Title I Iffice or the I<cx rvc L~IIILKI cgistcr;
"Ministcr" means the Minister of Indian Affiiirs a i d ho r the r t~I )ct clcq>nwnl; "t~~unicipality"m eans. in aocol*dance nmthi thc contex 1. ci I l~cra lly ~ S C i~ ~L c ' tn.l~or;~;-tise d ii city, district, t ~ 7 ns hip, town or \.ill;tgu, undcr an\*A ct of t11c Province of Ur~tisl l Columbia, or Ihc corporation into which the residents of the area have been ir~corporateda s a n~iinicipalilyo r rcgional district pursrlant to the prov~sionqI ) ; ri l t . Loc>ul( ;ot.crrl~ncn't4 ct [R.S.R .C. 1 99h] c . 323;
"occupier" nieans an occupiur as dcfincci in thc As.sr>s.r~trcBnjf3 -Icii~b; "p:irael" means a parcel as defined i1-1 the A,sses.srlictit By-l~lw; "l~crson"t ncans person as defined ill the A.~.sc~sst~ltB~yt-l!lu w, "Taxation Administrator" nieans t l ~ eT axation Ad~t~inis t ra trolrp pointcd by ll-lc C:hicf and C'OUII1C u~n der tll i s Bv- law;
"reserve" means TucLku io\\ hl111i NU.[ , L ~ c \ ~ ~ L ) fI 3I i lt. No. lh, Kopcl-litcl~inN o. 2. Austin's Flat No. 3, 13uchtl11nN u . 3, Scilucy No. 5 , Paul's No. 6, Shrypttahooks No. 7, Boston Bar No. 8, Hustun B;ir No. 9, Bostoll Bar No . 10 and Rosion Bar Nu. I 1 as detjned in subscctiorl 2(1) uf the f t ~ c i i o,,lc~,/ ~a nd any l a t~dIl cld as a special Kuscr-\ c for- .. the use and bcncfit of the ROS~OBIIa r F ~ r s Nt atinn ~ L I I - S L I ;1I0I Is~e ction 3 h u f thc ( r r c i i , ~ ~ ~ rl c 4 f .
PART I (;ENERA I, TAXATION I'ROVISIONS
2. ( 1 ) .As provided in this Dy-l;l\i. 3tid for raising revenue for local puqlnses, (a) 1ai1d 3rd interrsts in I n l d and impr-over~~rntots l and and i~nptovc tnt~s r~ to interests in land arc s~~l>jlj~l'CrtI a xation;
(b) subjcct to ;in>' exeniption coiltaii~edi n this 13y-l;lu, c \ /c~-iyn terest holdcr of land shall be asscsscd a t~dta xed on hislher interest in sucli land; and
( c )M here two or more persons arc interest holders in I-chp~1.1 of' the same parcel of'land, those persons arc j u ~ n t lr ~n ds tl~erallyli able to thc extcnt of their rcspuclivc interests in such land for tllc lases le\.ied under this E3y-lair'.
( 2 ) :Ip er-son asscsscd may appe;~la s provided in thc A , S , S ~ ~ . S IBI I).P-I/~I ~ll t'. (3) Taxes levied r111durt his Ry-la\$ relate tn the calendar ycrir it1 t ~ o l ~ ~thcet lie vy is first made and are hased url the asscssccl values ol' Irl~lcla s pro\. idcd undcr :he ~ l s s e s s ~ r lB~~~i~- llut l ~ ~ .
3. ( I ) A pcrson ccho has custody of or control uvcr- intijt-[nationo r rucordh under this By-law shall not disclosc the ii~f(nri~latiorl ~re cords to any other person cxccpt
(a) in thc course of administering o r cn tbrcing this or anothcr 1a~rlti011 Bv-lil~v:
(b) in court proceedings relating to this or another taxation I3y-laii*; (c) undel- 311 agreement that ( i ) i s betiyeell thc Band and atlother b a ~ d\v ithi11 the 111caningo f "Bal-td" as uscd in the I n i l i ; ~, . l~cl /~ U I. anothc~g. o~e~ntnent ,
( i i ) relates to the administration or et lforce~~~oefn tta xation hy-laws, ( i i i ) provides for. the disclosr~reo f inti>~*matioann d records and exchange of si~nilarin fbrmalion and records wi th Ihat othcr band ot. another- govcrnmcnt; or
(d) fi)r Ihc purpose oi'thc cotnpilatio~io j'statis(ica1 information by thc Hand ot. the Govemme~o~it' C anada.
(2 ) Subsection ( 1 ) does not apply in respect of a taxation roll
4. Every shall keep books of account and records that are adequak for the purposes of this By-law a~ldc onforn~to generally acceptud prirlciplcs ol' accounting.
5. A person who fails to cornply with this By-law is in violation ol' this Hv-law whet1 heishc
(a) rcSuses or fails 10 n-lzlkc a rcquircd rcturn: (h) in making a return, or otherwise, witllholds infor~~lationne cessary to ascertain the tnie taxable amoutlt of a property, or other basis of assessment;
(c) refuses or fails to furnish an officer any access, facility or assistance rcquircd for an crltry on or cxamination of' pr~7~erotyr accounts;
(d) refiises or to attcnd or to submit hiniscli'lhcrsclf to examirlation on o a t h or otherrvise;
(c) fails to keep a book of account or rccvrd requirud to bc kcpi by hit nihcr
6 . A pc1.so11L Z ~ kOn oningly and wilfully mrlkes a fhlsc or dcccptivc statcmcnt in a ruturn rcquir-cd untlcr this By-Ian, fYaudulcntly omits to givc in il a f'ull and correct statement of tl-ICp ropcr-y,o r othcr basis of asscssrrlont of the person Iiablc for payment of the taxes, o r rnakes or keeps a false entry or record in a book of account or record required to be kept under this By-lay, fails to comply urith this 134'- law.
7. r l person who tears down, ini~1i-oer~ defaces an advertiseme~lti,~ oticco r docutner~mt rhict l. undel- this By-law or the A.s.stl.c.snzcrtf By-luw, is posted in a public place, fails to comply ivith this By-law.
8. ( 1 ) A person who fails to coillply with this By-law or with thc dutics in~posedb y this By-law may have ally services provided by the Boston Bar b'irst Nation to the person or to the land ca~~cellebdy hand couucil resolution passcd by thc Chief and Council.
(2) Before services may bu canccllcci for f'ililurc to corllply with this By-laiv. (i) the person who has allcgcdl y hilcci lo comply shall bc givcn t11c opportunity to attend before thc Cllicf and C:ouncil arid pruscrlt cvbalcvcr evidence the persorl deerr~sa ppropriate; and
(ii) the Chief and Uou11cil shall makc a dc(crmination that thc person has failed to co~nplyw ith this By-law based upoil the evidence presented at a mocting hcld to considcr canccl lation of services pursuar~t o this By-la~f..
(3) Nc~tiueo f a ~neetingo f the Chief and Council to consider the cancellation of services shall be given to a persnli wllo is alleged to have failed to comply with this Hy-la\\ by M ay CIS^ registered letter directed to the person two weeks p i o r to the mecting of' C'hief' and C'ounui 1.
9. A director, nl;lt>aget.s, ccrctary or other offycer of a corpora tic)^) c)r- association, or a 111etnbt.t.c jt':~p ar(r~er*shiopr syndicate, who knowing1 2nd \\ ilfi~lly authorizes or pernlits fi1ilut.c tcl comply with this By-law on the prirt of thc colporaticji~,i ~ssociationp, ar-t r~cr-sihp or syndicate also fai Is to COIIIPI y \vi th th I S
El) - l i l \+.
10. ( 1 ) Taxes levied under this By-lav ;I]-cd uc and payable on or beforc Augllst 1 ul' [he y ~ a rin- rtrt~icht hey are levicd.
(2 ) I f a p n r t i o ~o~f t he taxes ren~:i i~is1t 1p;iicl o n August 1 , there shall be added to tlletn, as ;I pel~alty.t un pcrccnt ( 1 0%) of the unpaid taxes and the amount \o added in each case 511;ill for all piirposes be deemed part of the taxes.
(3) X i ' a portion of t l ~ eti ixes, inciudirlg pcnaltics, rem;iir~su ilpaid 011 llcccn I ber 3 1, they arc tiuctncci dcl i t~quenot n that day, and after that day sllal I be;ir in terv<;~1 1a rate prescribed ~~rlclscctc tion 85 of this By-law, compounded qiial-terly . u rlt i 1 piti J ut- recovered. Accrued i 11 tct-cst shall for all purposes be ciuomctl piirt of the del inqucnt t i n e s as i f thuy had o~.iginallyf brrned part of thc taxcs.
(4) Any dates, times 01- periods t.st;~h l i s l ~ ~ uc nt dcr this By-la\{.o r the Bostot~H (rr Fir:r.l Nc:'aliorl i~ isLsrss~~Htu~n-t- l c ~ l t . he c h a ~ ~ g eodr extended by sixty (00) drys by Ua~ldC ouncil Resolution to permit, en;abIe, and allow the effective and cf'ticiont i rnplemeutation and administl-ati on o r t his By-l aw and tho Ro.uto~zB ~ lFr i rsr ,1'rl!j0/1 A.~,.~t>.s,sBn~ro*l-/la lt ' .
11. ( 1 ) Thc Taxation Adtninistrator shall 317~i1s aut1101-izedt o receiie deposits of mot~cy~ IbIch alf of the Boston Bar Fir-st Nation to bo applied ti) taxes leimiedu t ~ I z rth is By-law and to provide for the p a y n ~ eo~f~ iitl tcl-cst, cornpounded qua-tcr-I., t o ~ h pce rson liable for the taxes as prcsurihcd ilrlder section 85.1 uf this 13y- Idl$ .
(3) hlloney required (a) to be pa ic l undcr this By-law, (.)I- (b l as a rcl'iind of that p~l1-to f ' a deposit in exccss ol'tax payable, may be pilid out of thc taxation f ~ l n de stablished pursuant to this Ry-l;in:.
12. ( 1 I The Band may apply to I-eccivc Funds by urayo f a paq,tt~et~t-in-liocfu' t;ixus fi-om the < hvernmont of'C .'anxda, tile Govcrnmet~to f t h u Prov~nceo f L3r1t ish Columbia, or fi-om a uor-pc>r'atio~i~i lcludcdin Schedule 11 I o r I V of' the Pu)*~rto~~Lric w ot T{r~,tcsAc~Rt.,S .C. 1985.
( 2 )A ll f ~ ~ nrd~sc c i ~ ~puersdu zlrlt to this By-law shrill be deposited in :1 :;c.ll:\rate spccial acwullt covercd by deposit insurar~cti:n tn ls t for thc H o s t o ~B~u r I+ irst Nation. and unt i l rccluired to be uscd, may he invcstcd I 11
(a) securities of Canada ot- of a province: (b) securities guaranteed for principi~la nd il~terestb y Canada or by ; t prxlvince; (c ) illvest~~le~glutasr anteed by a cll:lr+tcrcd ha11k ; ( d ) deposits in, or sllar-cs uc evidet~ceo f dcbt of: a credit ~~t l iont* t rust cortlparly; ur
13. ( 1 ) Taxes arc payable to the Boston Rar First N~ltioria t the office\ r ~ tt*h e Boston Bar First Nation Adn-linistration nn liopchitchin Indian Kcscrve I\; o. 2 : ~ t h c address pl-escrjbcd under section 83 of' this Bc,- la~va,n d may he paid bv cas 11, C ~ C C I I ~ C , ~ ~ 1~sf 'ft i ctr:n uncy order, postlil note, uxprcss orders or eluct~+oicn fi~~~ctlrsa ~~slkr.
( 2 ) f ':~ynicnt tendered by clicque or other ordct- shall be 111adcp ayable to the Boston Har First Nation and tllc 13k shall be deurnu~ln o t paid, even if a rccc~pt1 s . given, until 1 1 1 ~am ount of the chequc or order is recci\*cdb y tho Boston Tkrr First Nation.
TAXATION OF LAND ANL) INTLKESrl'S IN 1,ANT) 20. ( 1 ) The fo l lo~v i~pr~ogp erty is exempt fro~nta xatiun (a) land and irnprovernents occupiod or hcl ti by a i~lcmbero-l ' the H o s t n ~B~a r First Nation:
(b) land and ihprovcments occupied or held by the Boston t3ar b-irst Nation: ( c ) l and and improvements occupied or held by a body c.c)r-poratc owned or co~~trol lebdy the Boston 1331-F irst Ni~ticjn.
21 . ( 1 ) li 'llrre a prcrpe~t?is~ ;ic.quircrl by a por*son cntitled to tau e u ep~rlo~rl ~ i ~ ~ ~cdlacurse :()(a). the extll11j)tj ot1 becoilles cf'fc~livcin tho laxatinn year ~ l i c ' i t t 'I t~lg) thc qcni- ~>scq>eisst ~ac quired by tile person.
( 2 )! Irht.r-t.; I propcr-(y is acquired by rl body corporate entitled to an exetllptio~u~11 dt.r clausc: 20(c), the cxen~plionF rom taxation shall be fur a period ul^ f i ve ( 5 jy ear-s fi-ottl the date of acquisitiorl of thc propcrty or the date this By- l a r~ comes i r~ tc jL lrcc. which eve^. shall be later.
(-3) 4 bo i l . corporate owned or controlled by L3oston Hal*F irst Nation may, lipon c\;pit.jon t 'm cue~t~ptiopnu rsuant to clausc 20(c) and suhsoctior~2 1 (21, apply to C'lliei' r~tldC 'oi~ncli ti>r :I further exenlption for n pcr-iod not exceeding fiire ( 5 ) y ears 3rd ~ h Cc h i t l ' i~ni iC 'o~~nciml ay grant such an extension providccl thal, in ~ h cr:j jlinion of' thc Chicl'arld C'ounci I, st1ct1 an extension ~ v o u l db e in the best intcrcsts of't hc Doston Bar First Tiation.
. . 22. (1) Subject to subsections ( 2 )r ~nd( i),i nncl r~ndin terests in land sl1aI1 bc .. asst.ssed and taxed in the namc o f ' ~ hict ~ t ~ r chsotl tlct-.
( 2) Ii'llerl: a statement ~~er i f iebdy af'fidavit i s li~~-ilisI~toe dth e assessor she\\ ills that a parcel of land and improvemet~tsh a ~ b~eeu assigned. sold or leascd by the irlterest t~oldcrto another person, the other persou's tl;imt. shall bc notud on thc asscssnlent rolI , and like notice of the assessment shzlll be sent to hirr-1 as to the interest 11oldt.r.T hc taxcs asscssed in respect of that land and j ~ ~ ~ p r o v e ~ lm~auyn tthsc n he t+cc'o\,te- ed either frorrl the irltcrust holder, or fro111 tllc ass igrlor, pu tc haser- or tunant, or I't.i)rna f i i t i ~itl~te~re st holder, assignor., purchaser 01.t e113tlt,~ t ' i t l ghi s recourse against other persons; but in casc oS an assignment or sale, if the registcrud intcrcst holder furnishes n statemcn~lo thc: as.;cssni- uilcler this section stlowing that an assignment or otl-ter forin of transf'cr of'I r~ncl1 13s 17ee1le xecuted and dcfivercd to the purchasel-. tlls registcrcd irltcrcst holdel- is not pel-sut~allyli ablu to pay taxes assessed after that for- the land and improvements.
(3) Where (a) land, the title of ivt~ichis I I I thc' name of Her Majesty, is held iindc~a- Ic:lsc, l iccnse, agreement for sale, accuptcd appl icntion ibr purchase, easement, right oi' u ~ y , or n t 11 er\v i se:
(11) land is tlcIcf in trust lo r the Boston Bar First N ; l t i u ~cl r- thc rncrnbers of the HC)S~CB>aIIr First Nation and hcld or occupied by a persnn ~ ~ ish nout a mcmber oi'the t3o~totiB at First Nation: or
(c) land i s assessed under section 35 of tllc As~ .cvs~~ lUtw~t. - l u kt~he, land or interest it1 l a ~ dsh all be assessed and the interest holctct. taucd, hut the assessment of taxation shal l i n no way c?fTect the right of Iier hI,i.jcs~i n t11c 1a11d.
(4) Notwithstanding silbsecti(o11 (3) and section 2, whcrc a person is an interest holder of rescrLc land and hc she is a person
(a) who don;~~oidt 10 ~ h Cc' I -o~c -1i1r l Right of Canada for tho usc and bztletit of the Boston Bar 1:irst h'ntio~lo r ttlc ~t~crnbcorfs' the Rostorl Bar First Nation:
(b) u b o sold i t to the C'ron.11i l l Kight of Canada on bchalf'of the B o s t o ~B~a t First Nation or the t~lettlbt'lo.~f tlw I30sto1l Bar First Nation at a ~ ( a l uteh at i5 .a~t.t l rtlc opiniorl of the Chief and Council, substar~tiallylo ss that1 its tnarket value; ot-
(c) w tic) docs not pay rent or other valu;iblt: ~ o ~ l s i d t ' r . a tfiuur~ t~hc property hu/shu occupies to t l ~ cpc rson who donated or sold thc property to the Crown in Kight of C'anada UII buhalf ot'I3oston Fja~F+i rst Nation u ~ i ~ l t '~l1-3 11ses( a) and (b);
hc/she shall not bc t~lscd3 5 a11 interest holdur- under subszctiori ( 3 ) so long as 111c C'll~efa nd Council i s <ati sfied he qualifies under- this section.
23. The ilsscssed value of land and irnl)roverl~ents lxt l l bc dcte~minedu ndt.1. tllc As.s~.s.r.,u~~Htr~r . - lu~t ' .
24. In this H y - l ~ w ( 1 ) 711C~1 1icf and Coui~cils hall make pror.isio11sf or thc taxation of Iiind 21nd in~pl-oveme~lutns der this Ry-law including thc prescribi~lgo f tax ratcs.
(2) By prescribing tax I-ates uuder subscciion ( I ) , the C'llicf and Council .;l:.kJI bc dcemed to have L I C ~ C ~ Na Cv~ar iable tax ratc system.
(3) The \rariablc Inx rates h r e ach taxation year prescribed by the C'hief and C'ouncil pursuant to s~~hsec t i n(2n) are thost t a r~ate s set out in Schedule "/toI t"his By-la\+. sllch tax ratcs to be applied against cric h one thousand dollars ( $ 1 000) of actual value of [~ropc~+int yea ch rrspccti\lc class as set out in Schcdr~lc" :I .)! * i r : ~!!. . - lair.
PART 3 TAXATION ROLLS
30. { I j The Taxation Adli~i~~istrasthoarl l preparc n taxation roll which shall, for e:icll purcc.1 of' land on \vh icsh t u c s arc imposed o r It.\ iud utlder- this t j y -1 ; i ~ .o r ur~dera nother by-la~vt,h at pt-o\,icics for collectior~o f t a u ur~dcrth e by-law, set out thc in t'orrnation in the, ~ O I * I ItIh at the Chief and Council m+. pt-escribu by by-law.
(2) 011 un~iipletiono f thc taxation roll the Taxation Administrator shall mail l o cvrry pcr-son t13111ed 111 it on or bcfi~rcJ LIIIL' 30, a taxation notice in the tbrrrl arid .. containing thc i~~f'orn~attihoant the Ci~icl'arldC 'ouncil lmay prusct-ibc by hy.lav,.
(3) The tasatio~l~ loticcs' hall be dirtcted to the last k11own assessed i 11 terest holdcr.
(4) Taxcs Icviud and collected under this L3y -lac$ shall, except as c~thcr.wise ~ ~ ~ ' n v i dbeed ,c alculatc~lI,c .victl and accounted for by 111c Trjsntjon Administt~atort-o the C'hief and C'ouncil on the' asscsxed values entered in t hc nssessr~lentr oll as provided under the ;l ,s,\r~ssr~~Kr,r-~-ltl rl~,.
( 5 ) 'T hc duties i~~lposeodn thc l'rnr~tionA d~~iinistratcbjry thc Chief and C ' O ~ I H C I I pursuant to this By-law and other by-lr11r s o (' the Boston Bar First Nation as to the annual taxatic~11 roll, and all provisio~~osf this Ry-law on taxa t jo~1~-01 1sa pply, so far as applicable, to the s~ipplcmentaryta uation rolls and, notwithstanding this By-law. unluss a supplernerl t;tnm;is scssmcnt roll has heen incorporritcd inro the taxatior~r ol I trrldcr subsectir>n ( h ) ,t akes on supplementary taxation rolls arc due thirty (30) days from thc date that the supplurr~entaryt axation not ice is mailed.
( ( 3 ) \t'hcrc. bcfore or after the taxation roll is completed and bclbre a taxatloll nntice is [nailed undcr subsection ( 2 ) ,a supplcmcti t a t y assessmerlt roll is prerxll d: ~1ndc.t-l ~e.4 .sscssr?~e/ ltl a^^. tllnt I-es~~ilnt sa change in the tax payablu Sor that tit\;:lt ioti year, the Taxation A d ~ n i ~ itriast nr may inco1-poratc the supplemcnt:~r.>~ assessmc~r~ot\ I in to the taxnt ion rc~llt o reflect the a~~lendetadx prt~xblea nd rilay issue a singic tax notice showing the arncnded tax payable.
31. Thc tauation roll shall be placed in the officu of the Taxation ;ldministrritor or such other place as the C'hiet'and Council may direct, a r ~ dth c roll s l ~ a lbl e ope11 for ii~spcctionb y the p~rt~ldiuct -it19 regular business hours.
, . To.vniinr~K oll P ~ ~ ~ p c rl)-/f'tjh*c t!o.stou Bur Fir-st N ~ l t i o u 32. The taxatio~lr oll is 1t1e property of the t3osti)ri Bar First Nation.
33. ( 1 1 W herc, subsequent tn co~r~pletiocnc,r ti fication or deposit of'a tasiitiot~ roll under this PLIII,i t is shown that a property recordcd on the roll i f as not liable to
r;iuatiotl for the vcar f'or whicll i t ~ v a stu xcd, or has been taxed for- Inore than thc proper amount, the Taxation Adt~~i~listt.asthorril l, at the direction of the C'hict'and Council, rcmi t or rc t'i~ndt o the persori liahlc for the unpaid taxes tilt. ~ n i ~ o io~S ntal x es s h o ~ ~to nh ave hcc~i~ nlposedin excess o f lial3ility.
(2) LVIlei-e tiixes itnposud under this By-lau are duc fro111a pcrsorl liable for the ullpaid t a w s to \vllum an amount i s to be refunded 1111dutrh is section, the ar l~our~t In:]!. at the discretion of thc Chier and Council, be refunded in ivhole or i r p~ a l-t I)! k i n g applied as a crcdit on rjccount of the taxes due or accruing due.
34. TIlc Chicf and C'ouncil n~aya,t any timc after the ]nailing of the taxation rlotices for that ),ens. \kith or without rwtice, rcccive a petitint~f rom an intc.r*c\l' ~\,ldt.t- u f [and ivl>od eulr~resh imself/herseIf, TI*OIII extreme poverty, urlahlc to pay I ~ L .:, iut.s l c~ icdag ili~lsth itnll~er,a nd inay remit or reduce the taxes due by thc petitioner or reject thc petition.
35, LVl~et-ea n appeal fi-ul~rlh e decision of a Board ol' Review to the Fcdcr.:~l C'ourt is made, the giving 01-a 11oti ce of appeal or delay in hcr~ringo f the appcal sh;~l l [lot affect the due datu, the deli t~quencyd ate, thc intcrust or ally liability f i ~ r payment as pruvicicd h j 0 t h i s R,.-lan. i l l respect of tax Ici7iedo n the asscsscd vriluu that is the subject of thc appcal; but if the assesslllctlt is set aside o r the assessed I alue rcduced on appeal, the pcrsoti liable for the unpaid taxes on col~~pletinonf the action, shall he entitled to a r-ciund of the tax or cxccss tax paid hy him her. or any interest i~~lpnseodr paid on the tax I'or arrears.
PART 3 RECXIIVEKY OF TAXES
40. I l ) An intcrcst holder 11a111eci l l thc taxation roll in any year is liable i'nr ;ill taxes inlposcd during the year a~lcla ll r111paidt axes in~posedin prcvious ye;ir,s. . .
(2 ) The liability for t:lxcs i s a dcht r-ccc~tcr.ablew ith inturcst as p~+ovidoidn this Hv-l r tn~b y action in a court nf'comperzrlt ju t'isdictio~i.
( 3 )A copy of that part of thc taxatiorl roll that refers to thu taxes payablc by an interest holder and a copy of that part of the assessment rol I, certified by the asscssor as a truc copy. is evidence of the debt.
4 1. ( 1) Taxes assesscd or imposcd and due i'or land and/or inipl-o\ rillCilts ~ indctrh is H y - l am, or any property suI3ject to taxation under another h~ -lrl\ir.~ L > I - I ~uI licrl and charge in fhvour of Boston Bar First Nation on the entire ~Jropertvta xed: 1111~1 cvery licn or c tlargc crcatcd by this subsection has p~.iorityo ver e1.er-y other lien. charge or encunlbra~lceo n thc property, from thc tirllc oi' rogiqtrat ion.
( 2 )T he lien or charge creatcd by this scction and its pr-ior-it loi s liot loht or impail-ed by any neglect, oi~lissiono r error of thc C'llici' a t~dC 'oi~t~I ,c it1 1c rC,i;I ti011 Adrni~sit rator or of any othcr agcnt or officcr, ur by t3ki rl.q- 01- f:~i ling to trike proctedjngs tu I-euu\c r ( I I C Inxcs due. or by tender or acceptaricz ofpiiliial p:i\ r ~ i ~ t0 l1 ' t thu taxes or- br 11 ant of rcgistrr~tir)n.
42. No sale or- transfix of 'p ossession of'any property subject to a lien or chargc in fairom- of the Boston Bar First Nation shall afrc'cct thc right of distress or sale of ttlc property u ~ ~ dtehits By-law for thc rccovery of thc taxes.
43. \iltlere property is sold or assigned thc amount of the tax lien fix unpa~d taxcs cons~itiitcsa fil4stc h~ l~~OgHt t.h e proceeds of sale or assignment.
44. ( 1 ) Before taking proceedings for the recovery of' taxos under this By-Ian', thc Taxation Administrato~s.l lall gi\)ut hi1.1, (30) days notice to the person liable for paymcnt of thu unpaid trixcs of their intention to c ~ i f i ~ ~p-acycm ent.
(2) Thc rloticu may bc giil.11h y letter mailed to the :ddl-uss of'the person liable for- paynicnt of 111c unpaid triues as last knokvn to thc 'I':~\;:~lion Administrator, or- by a general or- special advcrtiscmcnt in rl newspaper of gerieral cir-culiltion pub1 ished in the procir~ceo f British Columbia.
45. Taxes, which arc due. may be trco\-ei-edb y action in any uourl ol' competeilt Jurisdiction us n dcht due to Bostorl Bar Fir-st hation, and the cou~-1r1 1;iy order costs accordingly.
46. ( 1 ) With thu authorization of the Chief and Council. i t ' t l ~et axes 013-1 1)- poilion thc~*co~f. utnainu npaid after the thirty (30) d;ry period provided by section 34. procecd~ngsh y way of distress, as sct out l~cr-cint.t lay be taken by the 13and.
(21 T l~eH and shall serve a Noticc oi ' l l istrcss on the tax debtor and prfi1.de a copy of it to thc C.P. holder, where apl~licahlc,i n the fonn set out in Schedule "B".
(3) If the taxes, or atiy ~jortiont hereof, rernain ou tstand iris Ii>llowiny.: time provided by the Noticc of' [)istress, then the Band s ha l l cf'fkct a seizur c hq distress of such propel-ty, and post a notice of the propcrty \v l~ i chis seized pursuant to this section on the land. Thc sci/,cd property shall then he ill 111c possession of thc Hand. as I-eprtlsentedb y the Taxation Administrator.
. ( 4 ) S o long as the taxes, or any portion thereof, remain oulstandii~g.I IO . goods sci7,ed pursuant to subsection ( 3) which are located on resur4vcs llr~llIw r-errlo\ ed thCri.li-c~ra~ti~d. any suc l~re rnoval shall bc cunsidered a trespass. UTt hi out I-cst rlc t ~ n g the generality ol'ihe f'otqegoing, 110 such ptc~pcr-tys hall he seized by a baili t't'. \I:cr.rff: assigncc or liquidntor- or trustee, or authorized trustcc in bankruptcy, t'xccpt 1~11cLIcIItU' authority of'ihe Chicf and C:ouncil.
47. (1 ) Jl'the Rand szires by distress t h u tax c[cl~lnr"sg oods pursuant to sut~suc.ito tl 46(3), and thc tax debtor does not corrlrnerlcc Icgr~lp roceedirlgs ill :i J L J 1-1 of compctcnt jurisdiction within sistv ( h 0 )d ays after tile datc ol'sciziire cha l l cng~~~g
sucti. tlic 111.ope1-ttyli ay be sold in ;lc.uol-dance wit11 this Part and I I I C tr11 dzl3tor is ostopped lio~nd eny ins thc \.alidity (1 t' rlw seizure and srilc. o t' such property. (2) Upon ~ h c'x pi~-atiorol f sixty (GO) days after seizure by distress pur.suant to subscctiun 40(3), i f - t heo utstanding taxes hatmen ot 11ee11p ilid in full, the goods s e i ~ e d will be ciecmcd ro h3irc' beer1 abandoned by the tax cltll7tor and may be sold by public auction. the proceeds of' which ~ i . i l lb e used f i ~pr a yment of taxes.
( 3j A Notice of Salc of'(ji)n~lSse ized by ilistr-css 111 the forin set out in Scl~eclute"C '" to this Hy-Ian shall he published in at least oile nenspapcr of'getic.~.r~l lociil circulation for sc\(en ( 7 )d ays prior to the sale, and shall bc ~ lus tc rol n the tax debtor's prcmises located 011 reset-1.c.
(4) Thu snlc of goods seized by distress shall be con~luctccai t the time and place advertised pur-suant to subsection (3), unloss it i s neczsaary tc, acijoiin~s uch sale. in which case an ~ldtlitionaln otice shall be publishsd i n the marlrler provided in subsection (11 .
( 5 ) A ny surplus resulting fro111 the sa l t cclnducted pursuant to suhscciic,n ( 4 ) ,a fter deducting all liabilities of thc tax debtor, including all costs and ch:~~.ges arising from the sale, shall be xii id to tile owner of the property scizcd. 111t llz eve~lt t l~ath e Taxatioil Administrator is uncertain as to the persol) elltitled to such suq)lus, 111o Taxation Administrator shall pay such moncy inlo court hp \yay of intcr-picador nctiun.
( h ) ,4ny goods of ally tax debtor 11131 \i.nulcl be exempt fi.onl seizure under a writ of cxccutiut~is sued by a supcrior con]-t of the provincc in 1~11icht l ~ ese izure is made :ire c?ic'rt~pftr om seizure under. this cec tiorl.
48. ( I ) With thc authorizatiotl of the Chief and I 'ou~lcil .if the taxes or any part thereof remain unp:iid :liicr (ho expiratio11o f thu t h i l - t ~(,3 0 )d ay period providcd in s rc t ion 4h. procee~li~lgbsy I\ ay of sale of irnprovcmculs or proprietary interests may bt. 1r1Lc.11 hy the Band. The hand shall serve the ti11 clct~tora. nd Ci.P. holder, rvl:hert. appl ioahle, a Notice of Sale of I ~-r-lpl-cum\ erits wid L)ispositiori uf' In~erosts0 11 Reserve, in the fot-tr~s et out in Schedulc "I>" t o this By-law.
, . . (2) On June 30 following the yeat- in \$.hich the taxes itre impuscJ, ~lr-ldLI POII the failure of the t a s debtor to pay t11e oi~tstii~ldintrgix cs or to comnletlce legal
proceedings in a coi1r.l 0 1 ' cnnlpettlllt JIJI-isdictionc hallenging thc sale or disposition, the Band through its Taxation ~Ici~itir~istrasthoarl l sell the improvc.mcnts or dispose of the interest of the tax dckto~i-n the reserve by p~tblic~ U C ~ ~ OoIrI P, I I I - S L I ~ ItInI subsection ( 3 )b y public tendcr-.
(3) 'l'ht: Chief and Counci t sh:ill ~~rcscr ibthee method of public tender, i n u l t ~ d i ~tiigle c011diti011o~f salt, mclhod of'pi~bliclttiono r circul;ltio~za, nd conditions altachud I(-) the acceptance of any ofr'cr.
(4) 4 Notice of SaIe of Impro\c~nu~lalnsd Dielwsitic>no f Interest in thc Kcscrvo it1 the ~ L I S I I Is ct out it1 Schedule "L)" to this Hy-la\\ shall hc published in at least onc ( I ) newspapcr of gcr~erall ocal circulation for suCn( 7) days prior- to the sale, a id shl-111 I>e postcd on tl-lc. la\: debtor's premises looalcci on rcscr-vc.
( 5 )T he salt: of t l l r i n~ l~ reomi cnts and disposition of interest in thc rcsurvc shall be conducted at the tinw arlci place advertised pursuant to subsection (3), unless it is ncccssat4yt o adjourr~s uch disposition. Tf' an adjourn~~iclilst necessary an
additional not icc shall he puh Ii shed in thc samc' manlier p1.01i decl b) subsectiorl (3).
( I , ) The Taxation ,.lidrnit~ist~-atourp, on receiving i l ~ cpr ior approval of t t lu C'llief i ~ r ~Cdo unci I, may a1 any sale and disposition conduutud pLil-suallt to subsection ( 2 ) or (3j , set an upsct price eql~alto the outstanding ta-ucs ii i t11 t+tq)ect to that property, and that upset price shall hc t11c lo~\.cspt rice i i ~wr 1licll the irnprove~x~cnts rnay bc sold and the interest in the ~-csurL, i ~ l~sposcd.
(7) Where the Taxation Adrninist~.ators ets an upset pricc pursuant to subsection (G) , and there is no bici at thc s i ~ l ca nd disposition conciilctcd pursuarlt to subsection ( 2 ) o r (4) that is eql~iilt c ~o r gt'c:ltcr than the upset price, thc Band shall be deemed to be the ~ ~ u r c h a amn-d shall acquire the intc'rcst in tho lard free and cluar of . . all e n c u n ~ h r a ~o~r-c c~hasr ges. (8)A t time within six (6) months after the s ~ l aen d disposition held pursuant to S ~ ~ ~ S L ' C ~(~2O) IoIr ( A ) , ihc tax dtlbtor nlay 1-edee11h1is !her improvc~netltsa nd i~~tereisnt the rescrvc by paying to the Band thc f u l l amount of all taxes for nhich the improvements were sold and thc inte~*osdti sposed, togtt i lcr ~ .ttli al l taxes n,hich have subscqucntl y Ihl len due.
(9) I f upon the expiration of'thc ~.edemptionp eriod pro~.idudb y subsection . ' (x), any amount of the tnrcs I-cmninh outstanding, the sale of tlie impro~cmctrtso r dispositio~o~f the interests s t ~ ~bel lc onsidered fi~laal nd with Pvl inistesial consent, the
purchascr shall nhtain title to thc impl-ovenlents atld to thc lax debtor's ir~tcrcsti n the lteserve. The Taration Administrator shall cul-tify t l lc sale in thc l i ) n r i pt.ovided in Sclledule "13 1 " to this By-la~vA. ~ ~ r t i f i c aitsesu ed undc.1. this scctio~l shall be registcrcd in the Surrenderecl ar-ld Dusigr~atedL ands Kcgister or the Keservc Land Reg i s t~ya nd ~11;llIl jc set.i.ed on ttlc tax dcbtor.
(10) Upon tllc filiu;: of'the certitjc;ltu pro\ ided by subsection (91, the purclinsor sllall be s~lbstiiutedf i ~th-e tax dcbtor as ihe holder ot'thc interest in thc Iteserve. and irl acidition to any uthcr obligi~tionss. 1lall be liable f'or a l l futur-c taxes assessed agai nsl that interest.
( 1 I ) Upor1 the tiling uf t l~c ertificate provided I?y but)section (g), any surplus resulting fi-orn 111e s:ilu and disposition conducted pursuant to subsectioil (2) or (4), after deducti~~rigll outstandir~gta xes oi' the tax debtor. including 21I c.osts and cflargcs arising fi-otn thc salc and disposition, shall be paill or rctut*tlcci to tllc tax debtor. In the evelit that thc Taxation Ad~ninis ~ratoris uncertain :IS to the person ent 1 1l cd to such surplus, tho Taxation Xclt-t~11ii strator shall pay s u c l ~It loney into cu111-1 by \t73yo f interplcaclcr acti011.
(12) Upoil thc fjlins of the certificate provided by subsection (9). any remaining debt of rhe tux deb to^. ~vithr espect to that property, including all costs and charges arising !'I-ottl the salc r-lnd disposition, sl-iall bc cvtinguished.
( 13) 1t ', purs~~atnot subsections ( 7 ) 3rd (8) the Band h;ls I.rccome the o w 1ic.r r ~ i ' the improvements and intcrcst in t112 reserve, thc Taxatinn Administrator may scll such within 11inct) ('10) days for nut less that the t~psctp rice pursuatlt to suhst.ctio1-1( 6).
49, ( I ) lV1tl1 ttlc autllorizatiu~o~f .t hc C'hief and C'ouncil. if the taxcs or any part thcrcof'renlain unpaid, aficr the ttlir-ty (30) day period pruirided by sect~or4i 6 llas expired, proceedings bv \fray ol' catlctl.1l atiun oj' pt.oprietary inturust, as set o11t h c ~ c1 1 .i Itlay bc takcti by the B;md. Thc Hand shall st.nJca Notice of Cancollation of thc tax debtor's ii~tcrcslin the Rcsurvc in the f n r ~ s~elt c ~ u itn Scl~edule" E" to this Bq'-l;l\\..
( 2 )T hc Hand shall nlsil a copy of the rloticc rcji-wed to ill subsection ( I ) to cvcry place where thc intorest is I-egistcrcda nd to the C.P. holder, n.ht.rc applicable.
(3) WI~ereta xes with it~ttr-esat re not paid hefore Junc 30 of the year
lhllouing the taxation ye:tt- ill \iI lich they were imposed, thc Icnsc, Ircunsc or permit to occupy the property, ii.1lic.h is tht. subject of the unpaid trlxcs lrliI\, he cancelled. The Taxatin11; ' i r l ~ ~inl istrator s ha1 I cortifjr tlie cancellation in 111c ti>r*r~pl~ -oi-ideidn Schedulc "I;" to this H ~ - l a ~Av .c ertitjcate issucd undcr this sectio~sl hall be registcrcci in thc Siirrc~ldcruda nd Designated Lands Kcgistel- and the Reserve Land Kegislui-.
( 4 ) CJponc ancellation of the tax dcbtc~r 'si nterest and with the conscnt ofktt1c Minister, tlte 13arlzl shall acquire the intcrcst ill ttis land free and clear of all et~cumbranceso r char-gc.5.
50. ( 1 ) Notwilhstatiding arly other action Sor the recoLrery of taxes set o r ~ itn this Bv-lacy, if any taxcs renlain unpaid twenty-four (24) 111c7n ths after the mail i 111,: I~I' thc notice as set o ~in~ S Ct C ~ ~ O4I4I to this By-law, thc tax debtor's interest in the rcsct-1c in rcspcct of'wl~ichth e taxes r-cmain u~ ipa ids l~al ls,u bjcct to subsections ( 21. ( 3 ) ,( 41 and ( 5 )I rcrcrr~.b e al~solutelyf orfcitcd.
( 2 )T IICt ax debtor's intcr-cst i n the reserve shall not bc I'orfi-ited under subsection ( 1 ) until thc Hand serves a Notice of I-orkiture pursuant to subsc.ctiori :3) and in the for111 set o i ~ 1t1 7 Schedule "(;" to this Hy-law, on the debtor iind on :ir~yc~nc else who may be i l l 1 ; 1 ~ti 11I ~ > S S ~ S oSf~ thOe~ l~an ds and the date olr which t I I L ! :I%. dcbtor's interest in the I-cscrvc li7rfeits shall be thc Sortietll day after the datc on ~vhrch the noticc ivas scrved.
(3) PI-iort o serving thc Notice of I;orfciturc put.si~ar~tot subsection (4), thc 'i'axation Ad~~linistratoshr all 0b13ili 3llthorjzati01l Srotn the Chief and C 'o~l~~toc i l procurd by tix-feiture.
(4) The Notice of I;orfciturc shall state (a) that the interest huld by ~ h tuax det~torin thc rcsurve i s subject to fosfeiturc ~indcrth is scctio~l;
(b) thc amounl of all taxes, costs rind fees that are due atid payable to thu clatu nf the notice;
( u ? the date on which ttlc interest in the reset-\*tlh eld hy thc tax debtor will f i 7 s t i t;
(d ) the right to prei-ent f~>rf'citut-bey payment under- ttiis section; and ( e )t llat on forfeiture ullder this scctio~lt. he interest hcld by the tax debtor- in the I-cscrve will be fol-fritcd clear of all charges except those rights ol'way, easements or utlier suc11 third party interests which olherwise attach to thc land or inter-cst in land.
( 5 )'l 'he Notice of Forl'eiture sll:~llb e g i ~ ~ bcyn m ail 01b- y dclivcring i t tu thc person ciititlcd ro it at that pr'r.son's last known addl-<sso r to the address ol' t hiit person ~ v l ~ i cish s pecified ir-r the records of the Band.
(6) llrhere ally-taxes remain unpaid on Decenlber 3 1 ol' tile second ycar after the calcndar r;e:ir in w l i~ch they were imposed, the payment a I' those taxes dous riot prc.vcn1 fiwfki ture unlcss the payment
(a j includcs all rases thcn due and p;i!.able; rind (b) is 1113dcb cfi~sef orfeiture occurs urider this suction. (7) Il'i t11 the conscnt of the Minister, the Tasation Administrator shall c t ' r t~f; \ , i l l t l l r form sct out in Schedulc "H" to this By-law that the irltcrcst in the reserve hcld by the t;11 dcbtor has been forikited alld the Kcgistel- shall rccot :i 1 ~ I L * docur~~te cna llcel ling thc tax debtor's interest in the Kescrvo in the Registcr o t Surrcndcred and Llcsigr~atedL ands ancf t l ~ eR esenre Land Rugistry.
( K j IJpon i'orrei ture of thc l ax debtor's intcl-us1 the Baud s ha1 l acquirt. thc interest in the Imd frec arid clear of all cncumhrances or charges.
51. ( I ) lVl-lcru the Taxation ,4dt1i inistrator has ru;lsc-~t~ahglreo unds 10 I>clie\t' that the taxpayer intends to I-ernovoh isher C~. o o d sfr i~rllt hc reserve, or i n ~ ~ n ttlos disn~artl e or rernoc7eh islliar Im proverncnts o n reserve, or takc any othttr uzlio~~wsh ich may prccludc 01- i r ~ ~ p e dthcc collectioi~o f t l ~ co utstandit~gta xcs owit~gp ursLtarlt 10 t h i s I3y-lai\., the Taxation Administrator shall apply to tl-iu Chief and C:ouncil for ~~uthorizatioron immediately colnmellce any of the uu l l cc t i o~p~ro cccdir~gss et o t ~ itn Ih is By-la\${i ind abr.idge or dispcusc ir'i th the time pcriocl.r; required thui-uirl .
(2) 111 the a l t t ~ - ~ ~La, tct:, i \s i~l~scctiu( In) , or upon the requoht ol'!hc C'hief'a~ld Council, thc Taxit1 ion Adrii in ist rator may initiate proceedings in ii cnul-t (of' con~pctu"j urisdicliotl, notivithstandi~lgt he fact that the timc I'or I>a>.lllenot f taxes has not yet cxpit'od.
( 3)hTitht he authorization of the Chief and Council, il'the taxes or arly part tllel-eof rcmain unpaid, aficr (he thirty (30) day period pro1 idcd by sectiotl 44 has expired, any surviccs providod by the Ba~lclo r pur5u;lnt to any contract wit11 the Baild. to tlle tax debtor or to thc lands or iiltere5ts located on the rcsc.1.L.e ~vhichh ave beer] l~ssessedp ursuant to this By-law may be discorititlucd. A Notice of Discorltirluarlcc of SCI-iIc cs in thc f'orrn o f Schedule "1" to this L3y-law shall he delivered upon the tax debtor- and to the C.P: holder where appropriutc, thirty (30) days prior to sucl-1 discontinur~ncea, nd shall include the date, titnc. and place within that thirty (30) ~ ; I L c ; , LIPOII ~vhichth c tos debtor or the C.P. holcier cli1-1a ppcric bulbre the Chief ilnc! C t,urllil to shun. causc 11s 1 0 1%h ~ h. e services should not be discontinued. Following the appearance befor-c C'hcci'and Council, the Chief and Council shall determine :t ~ l ~ t t ~ c r or not it will djscontinuc silch services, and if so advise thc per-5011p rovidirjg. -.!riil services, t u discc1r~t i ~lucs uch sor~(ices.
52. ( 1 ) As long as any taxes are in arrears wit11 rehpcct to i ~ n yla nd. ~ I O structirres or any other irnprovrme~~ots\, cr. on. o r ill the land s l ~ lhlc rcrno~cci ivithout thc consent of the Chief and C ' v l ~ ~ ~ c i l .
( 2 )N o persuns shall acquire any property or right in a structure or othel- i tnprnvernent rerrlovcd in contralhent iot~o f this section.
53. ITort he purposes o r this Part, "taxes" shall mean, include atid he considcrccl to include
(a) it1 tc1.c~t c hargeablo under this By-lncr,: (h) costs illcurred in collection procucdings; (c) taxcs imposcd during the year in u'hich COI !cctic)ti pt.oceedings arc comrnel-lced and ill su bscq i~cnJt cars cvhi le they proceed; and
(J)t ;lscs imposccj rlr~du npaid fbr- ycar-s pt-iot- t o the ycat- in i v l~ iuhc ollectior~ ~ I . U L ' ~ ' C ~ IiIi rIc~ CS O ~ I ~ I I I C ' I I C C ~ .
54. The poi$ el-s conferred by this Part for rucovcry of't axc.s h ~co, u rt proc'eeciings. distress, cai-lcullation of (cnur.c and fhrkiture may be o ~ c i - ~ i s e d sCp:lratcly, co~lc~~rrcnolrl ycu mulatively.
55. ( I ) 0 1 1 salistjctory evidence being produced to the asscssor that a par-ccl o(' land t'or which taxus are due has bee11 subdivided by plan ofsubdivisiurl. or- part (:I{' another parcel of land on which taxes are duu has bccn sold 01.a ssigned and docume~ltat ioe~xe~c utecl ; ~ n d ulivurcd to thc purchaser or ass iy lo r , the assessor rtiay, by ce~iificates i g ~ e db y l~in-~:hudr.q x7sit with the Taxatiotl :ldn~it~istriito! r~ I Ib oll^! I 1 ) f ' the Bostorl Bar Fir-st Nation, all ;~ppu~-tjol~mocl'nthl e assessed V B I U Z S 35 ;111p1i~ a: (! >', the Roai*d ~ ~ ' R c Lf~orI thce~ 1a~11 d; 111d ~ I I I ~ ~ O V ~ I I bI cCtw~ c~eSn,
(a) the separatt. parts of'lhc subdivided parcel shr~wno n thc plan; or (b) i h u pal-1 ol' thcl otl~t'tp- arcel sold arld con\leyed and thc rcnlaindci- 4 1 I' !hc ~ ~ I ' C U I .
(2) The C'hici' and Counci l 1 1 1 3a~p porti011 the taxes to the suparatc parccls, receive payrnerlt of the taxes sc, apport iuncd for part of the subdivided parcel or for tl-ic part of the othcr parcel sold and cotlrre;ed, and leave thc runlaindcr of thc subdiv idcd parcel or other parcel chargeable with thu remainder of the taxes clue.
56. ( 1 ) The Taxation rldrninistrator shal l &e. i c~. o n demand, to a person making applicalion, c? written statement of the taxes. pcn;-llty and intcrcst outstanding or a s t a t e i~~etnhta t 110 taxes arc outstanding, 3%t he case ]nay he. at that date and shall charpo thc. person ti fty dollars ($50) for ;i s t ; ircl~a nd rilten s ~teat tlen t for tach tax roll Solio scarchcd.
(-2) 'I'Ilc ?l'rixalion Administrator ~11311r lot clliktge a pcrsorl fur a sscarch o i ' d ~ l y t 31 I*C)II fi>lioi f) which the person is ~ l a n ~ e;ids interest I~clldcro r1 thc folio.
57. ( I ) \Yhcrc t:ixes 0 1 1 land with timber i t ) cr)n~r~~el-qcuiaaln tities 011 il, fiom which the timbcr is hci ng cut o r rernovcd, havc I>uconied el irlquent, the Chief and Council may make in 0rdc.1.i n writing, one copy of IL hicll shall he served on t h u purson liahle for the unpaid taxes or on the person hy ir,horil the tin-tber is beink cut 01- rcmoved, arid anothur copq7o f ivllich shall bu postcd in 3 c c ~ ~ ~ s p i c upooussit ion o n I IW land unti l t t ie delincluenf taxes llavc hccn ])aid i n f i ~ l l .
(2) Where an order has bucn m:icle under this section, rl purson who, while the delirlqucnt t rnss or a part of (t lert~r emain unpaid, cuts or rcmoves t in~hefrr om the land for which thc order is tilade fdils to con~plyw ith this By-Ian..
r\DhlINISTKA'I'ION OF BY-LAW 60. b-ol*t he p~q7osesu f this By- la^^., the Chief and Council may d i l ~i l ~th e reserves and asscssmer-tt area into collection districts, d e f i ~ ~tht .c ir boundarrcs. gr.oup or subdivide thciil f i ~trh eir better adrninistr;~tion.a lter their bounclaries and create nc\t districts.
, . 61. Thc C'hief and C'vuncil rnay appoint a Taxatiorl Administrator, and appoint such staff as arc considc~.edn ecessary for the propcr adi~linistr-ationu S this By-law.
62. 12ppoinlcci by the C:hiet';~nd C'ouncil pursuant to this By-law, thc 'l'axatiot~ Adtrlitz~str~tourn, dcr the direction of thc C'llie/'a~~Cdo ur~cils, hall be chargcd it11 the ad~~li~listt.:itaicn)d~ cl n force~nenot f th is Hy-law.
Klrlu.s u ~ cI!l )irecnf i ons (13. The Taxation Administl-ator shall obey thc rulcs. orders. and dircctivns clt'the Boston Bar First Nario~lM hich are issued by thC C'hiuf and Council pursuant to this Hr-law or any ot l~crh y-la\\. of the Boston Bar First Nation for the purposos of this or any other B>,-laiv of the I3clston Rar First Natiorl.
64. If t ~ ~ bcccson le deliuquetlt and tticrc is no PI-opertyo n u hich they 111ay bo Icvied, or there arc no goods 2nd c1l:tttels which can be distrain4 them, or in dci'rirrlt of sufficie~dt istress. tho Taxation Administrator shall tbnvard to the Chief and Council a statement gi\ling a detailed list of all taxes otl the books which thc l'axation Ad~nin istrator considers uncollecti blc, showing tlie efforts that have bcen 111:1de to recover the taxes, and that t11cr.c arc no property or- cf1i.c.1~t.h at the property or eficts are insufficier~tf or the recovery of thc t;l:tcs o r that the persorl assesscd has left tlie country, ancl the Taxation Adi-ninistr;lb)+I . if irlstt.ucted by the Chiuf and COLII~CshIaIl.l cause thc taxes to be canccllut~o tl tlw twoks.
65. The C'hicl'and Cout~ciml ay. by band council resc~lutic)n,e stablish buch administrative ~~tocudurcssu, l~jecto the pro\ isinns of this 13y-lacl. and the Irllliuti ..l[,i, as may be ~.t'q~lit.ctcoi cfTectively carry out thc pro\.isions of (his By-1;iw and othcr hy- Iaii s of the Boston Hal. First Nation.
66. I'rovided tllrlt r I I C 1.c has been substantial compli;lilce with the provisions of this ! ~ ? . - I ; I \ \ J by ~ h c p: er2so1lo r persons concerned, a pruccdural irregularity. tc.chl~iual failure to C~II-oru)t a provisiorl of this By-law, or an illsuhs(a11tiaIf ailure to cornpl) nrith H rtquircnicnt ~7f't his By-law, by the C hiof'arld Council, by the Taxation Admi~~istr:ttobr,y any othcr person alyloi~ltedto carry ou t this L3y-law, or by a pc.rsc)t~ rcquir-cd to pi11. taxes ui~der(h is By-lxv, s l ~ a lnl ot, of itself, providc suf'ficict~tg rourids to in~alidatca ny matter or- thing rccli~it.eiito be made, pcrf'ormed or- dune by the ( ' l~ ie f and Council, by the Taxr-l t in~A~d ministt-i~tclrb, y any othcr person appoir~tcdt o carry but this Uy-lai~,o. r 1)). :I psrson requircd to pay taxes undcr this By-l:iw.
67. ( 1 ) 011u r be thre .Iutle 15 in each year, the C'llief and Council shall certify a copy of thc by-la\v of the Bostori Bar First N a t j o ~in lposing the taxes.
( 2 ) O n rcceipt of a copy of thc by-I;i\$., the Taxation A Jn~inistr-stosrh alt h l i i c the taxes 1e1,ic.dp l~iccdo n the tax roll.
(3) The taxcs Icviad a~lclc ollcctcd shall he paid to thc Ruston Bar First Nution (4) Thc Hoston Bat- First Nalion shall be entitlcd lo receive funds by i v a ~ ; of payments-i 1-1-1 ieu -of taxes from the Government elf Canada or ti-om a corporation included in Scl~cdule1 I1 or IV of the Pc~wrotl,1 11 Lieu of' Tuxes Act, R.S .C. 1 985.
( 5 ) Not~.itt~stanndgi the Bo.~. /oH~ar t- First Nution Propt>?-hT-u x Expairu'i~urH~I>*- lr711's. thc following expenditures of ti~tldar aiscd under this l3y-latv are herety ;iuthorizcd:
(i) refunds of oirct-paytnent and inicrest, (iI ) a1 I expenses of' preparation and adr~linistrationo f this By-law., ( i i i the rer~lunerationo f the Taxation Administrator. (iv) all cxpcnses of errt'orccmcnt of this By-law. including legal costs, (v) all uxponscs incurred in defending any challenge to this Bv-law or any of its proi~isiclns,i ~cludingIc gal costs, and . . ( v i ) any refund oi' taxes due under this Ry-law.
80. Any scction of this R ~ ~ - l aowr Schedule to this F-y-law may be anictlded by a by-Ian. adopted by thc C'hief 3rd C:ouncil and sent to the Minister- in accordance with t l ap~ pr opriate s t c ~ i ont ~r s ections of the I/ldiail Acr as a i ~ ~ e l l d efid-o tn time to time.
81. Wllere a provtsioil in [ h i s By-law or Scl~cduleto this Ry-law is cxprcssed in the 171-escnlt etlss, futurc tense or in the past tensc, tho provision applies to thc circurnstanccs as the) may from time to tinzt: arisc without ret'crcnce to the presetlt teilse. tiiti~rete tlsc or- the past tunso.
82. This By- la^^, including the Schedules to this By-laxv, shall be constr-uctl as being renlcdial, and shall he given such fair, large and liberal cotls~ructiona nd i n tor-pretation as hcst etlsuscs the attainmct~ot f its objects.
83. Whct-t: any noticc, notifvlcation, demand, statcmetlt or- ~l irc~tioits lr uqu~redo l ~~crrni t tetod be delivered ur given undcr his B>.-law,s uch t ~ o t i ~nco,t ification. cicman~ls, tatcrncnt (71-~ l i~.ecfisoll~alll bc su l'ticienr if mailed b!, tegistcred tna I I . postage ]>re-paid,o r delii.ei-ecl pcr-sonally to:
Bostoti R3r First Nation 48305 Green Ranch Road P. 0. Box 369 Bostvls Bar, British Colunlbia VOK 1CO
Attention: C'hief and C'uuncil 84. A f jndi~igb y a court of con~petenjtu risdiction that a sectior~o r pr.ovrsiol~o i' this R y - 1 3 ~is void ~ 7 rin lralid sllall not ai'fcct or hear upon the ~ralidityo r invalidity of any olhcr section or part of this By-law or this By-law as a whole.
85. The rate of itltcrest 1111dcsru bsection 1 O(3) of this Hy-law shall be during each yuarterlqv~ lcriodb eginning i )nJ anuary 1 . .4priI 1 , July I , and Octcjhcr ! i n e \r~-! .year, three perccnt (3 ' ; i d :~bocc h e prirne IcnJing rate of thc p~-il~cipbaalr lker tt, i l ~ c ~ Hostr~rB~a r First Natioll on tho 15th clay of'tllc 111ont11 irrlrl~edtntelyp ~.cccdi~rh~agt pcr.iod.
85.1 The rate of inturcst 1111dzrs ubsectioi~I I ( I ) ol'this BY-Ia\i slii~llh e during tach quat.te~-lyp eriod beginning o t J~a rluary i , April I . . lullr I , arid October 1 in every bear, thrco percent ( 3 ' X I ) bclott. ihc pritne lending rlitc of the pril~cipalb ankur t o t11e Bostorl L3ar First Natin11 on thc 15th day of the montl~I [-t~r~iediateplrye ceding that period.
86. When in th is Ry-law tlte singular is used. the singular st1311 a l s o irllply thc plut.al 311dt he plural shrill imply the singular and thc n~asculines hall imply the feminine and the ferilinirle shall imply the masculine. When the conjunctivts is used, the conju~icti\~eshail~ln plytt lc disjunctive a t d thc disjur~ctivts: hall imply the co~~junctive.
87. IVhcrc, pursuant to scctions 49 and 50 of this Hy-lan*,p t.opc.rty ha-, i ~L:<.VI t ;~~-f i i tteod, and vested in, the Boston Bar First Nation. the Clhief and C'ouncr l st~itll direct the Taxation Adtnit l ist l -ator to canccl all taxes, penalties and ink]-rst riuu ,itid carried on the trixation roll in respect of propct-ij .
88. This: I3y-law shall come into fbt'ce and effect upon approval b j 1 h l i~~ i s t c r .
1 ~
SCHEDULE "A" Prescribed Tax Rates for the Taxation Year 20- .
Class of Property Tax Rate 1. Residential 2. Utilities - 3. Unmanaged Forest Land 4. Major lndustry 5 . Light Industry 6 . Otherllsusiness 7. Managed Forest Land 8. Recreational Property/Non-Profit Organization 9. Farm
SCHEDULE "B" (subsection 46(2)) NOTICE OF DISTRESS
TO: ADDRESS: RE: (description of property)
TAKE NOTICE THAT failure to pay the outstanding tax debt due and owing with respect to the above-noted property, being $ , on or before the expiration of seven (7) days after the date of this Notice will result in the Taxation Administrator, pmuant to subsection 46(3) of the B ~ s t ~hiiii .F i m it3n Ta-dtirliz By-law, seizing by distress the property described as follows:
(a general description of the property which has been assessed) AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt upon the expiration of the seven (7) days set out above, will result in a copy of this Notice being posted at the locations on reserve where the property is located and will result in the seizure of such property, at your cost, such cost being added to the amount of h e taxes outstanding, until the tax debt is paid.
AND FURTHER TAKE NOTICE THAT pursuant to subsection 47(1) of the Boston Bur First Nation Taxation By-law, you must commence legal proceedings in a court of competent jurisdiction to challenge such seizure within sixty (60) days from the date of such seizure, or you will be estopped from denying the validity of both the seizure and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of sixty (60) days after the property has been seized and the failure to pay the outstanding tax debt or
commence court proceedings as set out above, you will be deemed to have abandoned the property seized and the Taxation Administrator may authorize that the property will be sold by public auction. A copy of the Notice of Sale o f Property Seized by Distress will be posted on your property located on resewe, and will be published for at least seven (7) days in the - Newspaper, (one or more newspapers of general location circulation) before the date of sale,
DATED AT this day of , 20-. Taxation Administrator
SCHEDULE "C" (subsection 46(3)) A NOTICE OF SALE OF GOODS SEIZED BY DISTRESS
TAKE NOTICE THAT a sale by public auction for outstanding taxes owed to the Boston Bar First Nation will occur on -20- at o'clock at (location) on the Reserve. At the above-noted sale, the following goods, seized by distress pursuant to sections 47 and 48 of the Boston Bar First Nation Taxation By-law, will be sold, with the proceeds of such sale being used to pay the outstanding tax debt:
(general dexription of the goods)
DATED AT this day of_
, 20 Taxation Administrator
SCHEDULE " D (subsection 4811 )) NOTICE OF SALE OF IMPROVEMENTS AND DISPOSITION OF 1lGTEREST mTT HE RESERVE TO: ADDRESS: RE: (description of property)
(interest on reserve) TAKE NOTICE THAT failure to pay all outstanding taxes with respect to the above-mentioned property, being $ ,a n or before the expiration of sixty (60)d ays after the date of this Notice will result in the Taxation Adrninlsaator
for the Boston Bar First Nation holding a sale by public auction (or tender) of the improvements located on the above-mentioned property and a disposition by public auction (or tender) of the above-noted interest in the Reserve shall be published in the
Newspaper for seven (7) days prior to such sale and disposition, and shall be posted on the above-notcd property located cn the Re~- srve.
TAKE NOTICE THAT on or before the expiration of six (6)m onths after the above-mentioned sale and disposition. you may redeem your improvements and interest in the Reserve by paying to the Taxation Administrator the full amount of all tncs for which the improvements were sold and the interest disposed, together with a1 l taxes which have subsequently fallen due, including without restricting, the cost of the above-mentioned sale and disposition. If upon the expiration of those six (6) months any amount of the taxes remain outstanding, the sale of the improvements and disposition of the interest will be dcclarcd final, and thc purchaser shall obtain both your titlc in thc improvcmcnts sold and your interest in the Reserve. .../ 2
AND TAKE NOTICE THAT upon the sale and disposition being declared fmal, you will be required to immediately vacate the property, and any rights or interests which you held in the improvements and to the Reserve land will be transferred in full to the purchaser.
DATED AT this
day of ,20___. Taxation Administrator
SCHEDULE "Dl" (subsection 48(9)) CERTIFICATION OF SALE AND DISI'OSITZOhT OF IhTEREST ON RESERVE
RE: (description of intmcst on reserve) (description of improvements) 1, ,T axation Administrator of Boston Bar First Nat~on, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt on the above-mentioned interest on Reserve, that interest has been disposed of by public auction (or tznder) and the above-mentioned improvements have been sold by public auction or tender pursuant to the Boston Bar First Nution Taxcrtion By-lm. The following person shall, pur~umt to subsection 4811 0) of that By-law, be substituted for the Tax Debtor as the holderlowner of the above-noted interest in the Reserve, including the improvements:
(name and address of purchaser at sale)
DATED AT this
day of ,20-. Taxation Administrator
SCHEDULE "E" (subsection 49(1)) NOTICE OF CANCELLATION OF INTEREST IN THE RESERVE TO: ADDRESS: RE: (description of property)
(interest on reserve)
TAKE NOTICE THAT failure to pay in ful l the outstanding tax debt of $ with respect to the above-noted property will result, upon the expiration of six ( h ) months from the date of this Notice, in the cancellation of your interest in such property on the Resene, pursuant to subsection 39(1) of the BOS~&Gis~ FZl ur 12hiiot1 Taxation By-Law. The failure to pay such taxes is a breach of a term of the (lease, license, permit or agreement) which can result in the cancellation of such interest.
Upon the cancellation of such interest you will be required to immediately vacate the Reserve, and any rights or interests which you acquired through such (lease, license, permit or agreement) will cease to exist.
DATED AT this
day of ,20_ . Taxation Administrator
SCHEDULE "F" (subsection 49(3)) CERTIFICATION OF CANCELLATION OF INTEREST IN THE RESERVE RE: (description of property)
(interest on reserve) 1, , Taxation Administrator for the Boston Bar First Nation, hereby certify that the abuve-mentioned interest on the Reserve has been cancelled or terminated pursuant to subsection 49(3) of the Boston Bur. fist Nation Ta-irfimzB y-lw as a result of the failurs of (Tax Debt~r) to pay the outstanding tax debt which was due and payable.
DATED AT this
day of ,20- Taxation Administrator
SCHEDULE "G" (subsections 50(2) and (4)) NOTICE OF FORFEITURE
TO: ADDRESS: RE: (description of property)
(interest in the reserve) TAKE NOTICE THAT taxes imposed by the Boston Bar Firsr Nation Taxation By- law for the above-noted property in the year(s) , have been outstanding for two (2) years and pursuant to subsections 50(2) and (4), the above- noted interest on the Reserve is now subject to forfeiture.
The amount of all taxes, which are due and payable to the date of this Notice is as follows:
(itemized statement of a11 taxes, including interest, penalties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding CIXI..~ are paid in full on or before the fortieth day after the date of this Notice, the interest you hold in this property will be absolutely and unconditionally forfeited to the Boston Bar First Nation. Upon such forfeiture, your interest in the Reserve will vest in the Band clear of all charges except those rights of way, easements or other such third party interests which attach to that Reserve land.
AND FURTHER TAKE NOTICE THAT where any taxes remain unpaid on December 1 of the second year after the calendar year in which they were imposed, the payment of those taxes does not prevent forfeiture unless the payment
(i) includes all taxes then due and payable; and (ii) is made before forfeiture occurs under this section.
DATED AT this
day of ,20-. Taxation Administrator
SCHEDULE "H" (subsection 50(7)) CERTIFICATION OF FORFEITURE RE: (description of property)
(interest on r e m e ) 1, , Taxation Administrator for the Boston Bar First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt owing on the above-
mentioned interest in the Rcservc, such interest has k e n forfeited to the Boston Bar First Nation pursuant to subsections 50(7) and (8) of the Boston Bar First Nation Taxation By-law.
DATED AT this
day of ,20-- Taxation Administrator
SCHEDULE "I" (subsection 5 l(3)) NOTICE OF DISCONTINUANCE OF SERVICES
TO: ADDRESS: RE: - (&scription of property)
TAKE NOTICE THAT the taxes for the above-noted property have been due and outstanding for months, and that unless payment in full for this tax debt is received on or before thirty (30) days after the date of this Notice, or you have appeared before the Chief and Council of thz Boston Bar First Nation and shown cause as set out below, the following services provided to this property will be discontinued:
(list services to be discontinued)
AND FURTHER TAKE NOTICE THAT you may attend a meeting of the Chief and Council of the Boston Bar First Nation scheduled for -20 at o'clock, at (place), (within the 30 days set out above) and show cause as to why the senices should not be discontinued.
DATED AT this day of , 20- - Taxation Administrator
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Boston Bar First Nation held at the Boston Rar First Nation Administsation Office, 48305 Green Ranch Road, Boston Bar, British Columbia,
this 6 of, A quorum consists of t h e ( 3) Councillors. CHIEF &, #)0/ h COUNCILLOR