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CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C .I-5 and amendments thereto, I certify that the attached copy of the Deputy Minister's approval Order dated 12th day of July, 1993, and the Ramloops Indian Band "Property Rates, Classification and Miscellaneous Amendment By-Law, No .5" cited as the "Taxation Implementation and Miscellaneous Amendment By-Law No .5" dated 20th day of April, 1993" is a true copy of the said Order and By-law . Richard Frizell, ctor, Lands, Revenues an usts, a Superintendent a defined in Sec . 2 (1) Indian ct,RSC 1985 .
Minister of Indian Affairs 1'~~~`' ~ Ministre des Affaires and Northern Development ~, indiennes et du Nord canadien On behalf of the Minister of Indian Affairs and Northern Development, I HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Kamloops Indian Band, in the Province of British Columbia, at a meeting held on the 20th day of April 1993. Kamloops Property Rates, Classification and Miscellaneous Amendment By-law No. 5 Dated at Hull, Quebec this / L day of 1993 . Dan E. Goodleaf Deputy Minister Ottawa, Canada K1 A OH4
KANII.OOPS INDIAN BAND PROPERTY RATES, CLASSIFICATION AND MISCELLANEOUS AMENDMENT BY-LAW NO. _6-VWHEREAS: In 1990, the Kamloops Indian Band Assessment By-law, and the Taxation By-law, were passed pursuant to Section 83 of the Indian Act. AND WHEREAS: The Kamloops Indian Band has passed the Taxation Amendment Bylaw, the Property Rates, Classification and Miscellaneous Amendment By-law, and various other by-laws related to the assessment and taxation of land within the reserves, pursuant to Section 83 of the Indian Act. AND WHEREAS: It is necessary to make certain amendments to the aforesaid By-laws, and to adopt a further bylaw for the purposes of implementing the Kamloops Indian Band's taxation system . BE IT HEREBY RESOLVED: That the Chief and Council of the Kamloops Indian Band enacts the following By-law pursuant to the Indian Act, and in particular Section 83(1) (a)(i), (b), (c) (e) and (g) of the Indian Act. 1 . SHORT TITLE This by-law may be cited as the Taxation Implementation and Miscellaneous Amendment By-law No . 6 . 2. The definition of "industrial improvement" found in Section 2(e) of the Kamloops Indian Band Property Assessment By-law is amended by deleting it and substituting the following : (e) producing, manufacturing processing or refining of petroleum natural gas products ; 3 . Section 7(C) of the Assessment By-law as amended by section 3 of the Taxation Implementation and Miscellaneous Amendment By-law No. 3, 1992 is amended by deleting it and substituting the following : (C) For the purposes of subsections (A)(4) and (5), right of way means land that a railway corporation is entitled to use for the operation of track in place but right of way of a rail corporation does not include (a) land of which the corporation is not the owner within the meaning of this by-law, (b) land that the railway corporation leases to a lessee, or
-2-(c) land which has a higher and better use than as right of way for track in place. 4. Section 7 of the Assessment By-law is amended by adding the following subsection immediately following subsection 7(D) : (E) (a) For the purposes of this section, "average change" shall mean the sum of the actual values at July 1 in the current year divided by the sum of the actual values at July 1, 1990. (b) The criteria to be applied by the Head Assessor in prescribing rates pursuant to section 7(A)(2) for the valuation of the right of way for the track in place of a railway corporation shall be the product of (i) the rate established in Schedule "D" of the Property Rates, Classification andMiscellaneous Amendment By-law for the valuation of railway right of way for the 1991 taxation year, and (ii) the average change in the actual values of a representative sample of parcels of land adjacent to the railway right of way . 5. The Kamloops Indian Band Property Assessment By-law is amended by adding the following as section 6.1 immediately following section 6 of the by-law : 6.1 The Head Assessor may round the actual values for land and improvements determined for each property class (a) down to the nearest $100, where the value determined is greater than $101 and less than $99 888, and (b) down to the nearest $1 000, where the value determined is $100,000 or greater . 6. Section 8 of Schedule "A" of the Kamloops Indian Band Properly Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : 8 . (1) Class 8 property shall include only : (a) land, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses : (i) golf ; (ii) skiing ; tennis ; (iv) ball games of any kind ; (v) lawn bowling; (vi) public swimming pool ; (vii) motor car racing ;
(viii) trap shooting; (ix) archery; (x) ice skating; (xi) waterslides ; (xii) museums; (xiii) amusement parks; (xiv) horse racing ; (xv) rifle shooting; (xvi) pistol shooting; (xvii) horse back riding ; (xviii) roller skating; (xix) marinas ; (xx) parks and gardens open to the public ; (xxi) hang gliding ; that part of any land and improvements used for or set aside for use as a place of public worship or as a meeting hall for a non-profit fraternal organization of persons of either or both sexes, together with the facilities necessarily incidental to that use, for at least 150 days in the year ending on June 30, of the calendar year preceding the calendar year for which the assessment roll is being prepared, not counting any day in which the land and improvements so used or set aside are also used for (i) any purpose by an organization that is neither a religious organization nor a nonprofit fraternal organization, (ii) entertainment where there is an admission charge, or (iii) the sale or consumption, or both, of alcoholic beverages . 7. Section 2 of Schedule "C" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following: 2 . This schedule shall be used for determinations of value for the purposes of assessment for the 1993 and subsequent taxation years. 8. Sub-section (2) of section 3 of Schedule "C" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : (2) Subject to section 5, the actual value of electrical power distribution lines of an electric power corporation shall be determined using the following rates: (a) Class 1, $25 882 per circuit kilometer;
(b) Class 2, $18 687 per circuit kilometer; (c) Class 3, $13 751 per circuit kilometer ; (d) Class 4, $ 4 738 per circuit kilometer. 9 . Sub-section (1)(b) of section 4 of Schedule "C" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : "Class 2" means an electrical transmission line utilizing wood or concrete poles and rated from 132 to 170 kilovolts, 10. Sub-section (2) of section 4 of Schedule "C" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : (2) Subject to section 5, the actual value of electrical power transmission lines of an electric power corporation shall be determined using the following rates : (a) Class 1, $ 31 123 per circuit kilometer; (b) Class 2, $ 39 388 per circuit kilometer ; (c) Class 3, $ 777 329 per circuit kilometer; (d) Class 4, $ 441 342 per circuit kilometer ; (e) Class 5, $ 464 912 per circuit kilometer ; (f) Class 6, $ 307 434 per circuit kilometer; (g) Class 7, $ 58 008 per circuit kilometer; (h) Class 8, $ 68 307 per circuit kilometer; (i) Class 9, $ 206 927 per circuit kilometer; (j) Class 10, $ 272 929 per circuit kilometer; (k) Class 11, $ 6 715 926 per circuit kilometer; (1) Class 12, $ 164 077 per circuit kilometer; (m) Class 13, $ 512 504 per circuit kilometer . 11 . Section 2 of Schedule "D" of the Kamloops Indian Band Properry Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : 2 . This schedule shall be used for determinations of value for the purposes of assessment for the 1993 and subsequent taxation years . 12 . Section 3 of Schedule "D" of the Kamloops Indian Band Property Rates, Classffication and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : 3 . The actual value of the right of way for the items in column 1 of the table must be determined using the rates set out opposite them in column 2 ;
Table Column 1 Column 2 For the track in place, of such a railway corporation $2,750 peracre For the pipelines of a pipeline corporation other than gathering pipelines $1,240 per acre For the gathering pipelines of a pipeline corporation $ 136 per acre For the transmission lines of an electrical power corporation $1,240 per acre For the metallic or fibre optic cables of a telecommunications corporation $1,240 per acre 13 . The title of Schedule "E" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : TELECOMMUNICATIONS CORPORATIONS VALUATION SCHEDULE 14 . Section 2 of Schedule "E" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : 2 . This schedule shall be used for determinations of value for the purposes of assessment for the 1993 and subsequent taxation years . 15 . Section 3 of Schedule "E" of the Kamloops Indian Band Property Rates, and Classification Miscellaneous Amendment By-law is amended by deleting it and substituting the following : 3 . the actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of 1i365 per access line . 16 . Sub-section (2) of section 4 of Schedule "E" of the Kamloops Indian Band Property Rates, Classtfication and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : (2) The actual value of a fibre optics cable shall be determined using the following rates: (a) for "Class 1 fibre optics cable", (i) $13 155 per kilometer if (A) the cable is encased in a conduit,
(B) the average depth of the conduit in the system is more than three feet, and (C) 80% or more of the cable is installed below ground level, (ii) $1 163 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) buried within the rail right-of-way, (iii) $745 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) placed at or above ground level , within the rail right-of-way, (iv) $2 157 per kilometer, if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a microwave site, (v) $1 726 per kilometer if the cable (A) is placed within an existing communications duct, and (B) runs between a Test Centre and a railyard . (vi) $1 831 per kilometer if the cable (A) is not encased in a conduit, and (B) is installed below ground level at an average depth in the system of less than 5 feet, (vii) $914 per kilometer if 80% or more of the cable is installed at or above ground level, and (viii) $6 950 per, kilometer, in any other case; (b) for "Class 2 fibre optics cable", (i) $40 562 per kilometer if (A) the cable is encased in a conduit, (B) the average depth of the conduit in the system is more than 3 feet, and (C) 80% or more of the cable is installed below ground level, (ii) $3 587 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and
(B) buried within the rail right-of-way, (iii) $2 298 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) placed at or above ground level within the rail right-of-way, (iv) $6651 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a microwave site, (v) $5 323 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a railyard (vi) $5 645 per kilometer if the cable (A) is not encased in a conduit, and (B) is installed below ground level at an average depth in the system of less than 5 feet, (vii) $2 818 per kilometer if 80% or more of the cable is installed at or above ground level, and (viii) $21 430 per kilometer, in any other case; (c) for "Class 3 fibre optics cable", (i) $67 970 per kilometer if (A) the cable is encased in a conduit, (B) the average depth of the conduit in the system is more than 3 feet, and (C) 80% or more of the cable is installed below ground level, (ii) $6 010 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation, and a railway corporation, and (B) buried within the rail right-of-way, (iii) $3 851 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) placed at or above ground level within the rail right-of-way, (iv) $11 145 per kilometer if the cable
(A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a microwave site, (v) $8 920 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a railyard (vi) $9 459 per kilometer if the cable (A) is not encased in a conduit, and (B) is installed below ground level at an average depth in the system of less than 5 feet, (vii) $4 722 per kilometer if 80% or more of the cable is installed at or above ground level, and (viii) $35 910 per kilometer, in any other case ; (d) for "Class 4 fibre optics cable", (i) $95 377 per kilometer if (A) the cable is encased in a conduit, (B) the average depth of the conduit in the system is more than 3 feet, and (C) 80% or more of the cable is installed below ground level, (ii) $8434 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) buried within the rail right-of-way, (iii) $5 404 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is ' (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) placed at or above ground level within the rail right-of-way, (iv) $15 639 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a microwave site, (v) $12 516 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a railyard (vi) $13 273 per kilometer if the cable (A) is not encased in a conduit, and
(B) is installed below ground level at an average depth in the system of less than 5 feet, (vii) $6 626 per kilometer if 80% or more of the cable is installed at or above ground level, and (viii) $50 390 per kilometer, in any other case ; (e) for "Class 5 fibre optics cable", (i) $109 629 per kilometer if (A) the cable is encased in a conduit, (B) the average depth of the conduit in the system is more than 3 feet, and (C) 80% or more of the cable is installed below ground level, (ii) $9 694 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) buried within the rail right-of-way, (iii) $6212 per kilometer for that portion of the cable which is the interest of the telecommunications corporation, if the cable is (A) jointly owned, occupied or used by a telecommunications corporation and a railway corporation, and (B) placed at or above ground level within the rail right-of-way, (iv) $17 976 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a microwave site, (v) $14 387 per kilometer if the cable (A) is located primarily within an existing communications duct, and (B) runs between a Test Centre and a railyard (vi) $15 257 per kilometer if the cable (A) is not encased in a conduit, and (B) is installed below ground level at an average depth in the system of less than 5 feet, (vii) $7 617 per kilometer if 80% or more of the cable is installed at or above ground level, and (viii) $57 920 per kilometer, in any other case . 17 . Section 6 of Schedule "E" of the Kamloops Indian Band Properry Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following :
-10-6. The actual value of the metallic cable of a telecommunications corporation shall be determined using the following rates : (a) $29 682 per kilometer, for cable below ground ; (b) $17 140 per kilometer, for submarine cable . 18. Section 1 of Schedule "F" of the Kamloops Indian Band Property Rates, Classffrcation and Miscellaneous Amendment By-law is amended by deleting it and substituting the following: 1 . This Schedule shall be used for determinations of value for the purposes of assessment for the 1993 and subsequent taxation years . 19 . Sub-sections (1)(g), (h), and (i) of section 3 of Schedule "F" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment ,By-law is amended by deleting them and substituting the following : (g) "Class 7 track" means track in place that is unusable for commercial railway traffic on a line or on a siding or spur of a line in respect of which formal approval for abandonment has been received and a copy of the "Certificate of Abandonment" has been provided to the Head Assessor, (h) "Class 11" means, in the case where a fibre optic cable is jointly owned, occupied or used by a railway corporation and a telecommunications corporation, and is buried within the rail right-of-way, an addition to the rate for that portion of the cable which is the interest of the railway corporation, and (i) "Class 12" means, in the case where a fibre optic cable is jointly owned, occupied or used by a railway corporation and a telecommunications corporation, and is placed at or above ground level within the rail right-of-way, an addition to the rate for that portion of the cable which is the interest of the railway corporation. 20. Sub-section (2) of section 3 of Schedule "F" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : (2) The actual value of the track in place of a railway corporation shall be determined using the following rates: (a) for Class 1 track, $131 975 per kilometer ; (b) for Class 2 track, $108 933 per kilometer; (c) for Class 3 track, $73 831 per kilometer; (d) for Class 4 track, $64 419 per kilometer ; (e) for Class 5 track, $12 452 per kilometer ; (f) for Class 6 track, $50 692 per kilometer (g) for Class 7 track, salvage value; (h) for Class 11, buried fibre optic cable, $7 146 per kilometer;
(i) for Class 12, fibre optic cable at or above ground, $3 664 per ldlometer . 21 . The Schedule found immediately following page 2 of Schedule "F" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : SCHEDULE Outside diameter of Pipe in millimeters under 76 76 or more and under 88 88 or more and under 114 114 or more and under 141 141 or more and under 168 168 or more and under 219 219 or more and under 273 273 or more and under 323 323 or more and under 355 355 or more and under 406 406 or more and under 457 457 or more and under 508 508 or more and under 558 558 or more and under 609 609 or more and under 660 660 or more and under 711 711 or more and under 762 762 or more and under 863 863 or more and under 914 914 or more and under 965 965 or more and under 1016 1016 or more and under 1066 1066 or more and under 1219 1219 or more and under 1422 1422 and more 22 . Sub-sections (1) and (2) of section 4 of Schedule "G" of the Kamloops Indian Band Properry Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : (1) If the Head Assessor determines (a) that a plant is closed on or before October 31 or any year and the owner of the plant or a senior executive officer of the corporation that owns the plant confirms in writing that the closure is permanent, orRate per Kilometer $ 14 489 15 566 18 699 27 999 30 055 34 265 44 642 69 509 105 830 116 207 158 794 231 436 237 603 257 379 330 021 349 699 375 642 395 418 444 172 470 116 555 191 638 210 696 363 854 080 989 965
-12-(b) that a plant has been closed for a minimum of 3 consecutive years immediately preceding October 31 in any year and the owner of the plant or a senior executive officer of the corporation that owns the plant confirms in writing the fact that the plant is closed and the duration of that closure, the depreciation applicable to industrial improvements that are part of the plant shall, for the purposes of the assessment roll in the succeeding year, be deemed to be an amount sufficient to reduce the actual value of the industrial improvements to 10% of the cost of those industrial improvements. (2) If the Head Assessor determines that (a) a separate industrial improvement within a plant is permanently closed or shut down on or before October 31 in any year and the owner or plant manager of the plant confirms in writing that the closure or shut down is permanent, or (b) a separate industrial improvement within a plant has been closed or shut down for a minimum of 3 consecutive years immediately preceding October 31 in any year and the owner or plant manager confirms in writing the fact that the industrial improvement is closed or shut down and the duration of that closure or shut down the depreciation applicable to that industrial improvement shall, for the purpose of the assessment roll in the succeeding year, be deemed to be an amount sufficient to reduce the actual value of the industrial improvement to 10% of the cost of that improvement. 23 . The following is added as Section 5 of Schedule "G" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law : 5 . The Head Assessor may round the amount of depreciated value calculated under section 2 or 3 (a) down to the nearest $100, where the value determined is greater than $101 and less than $99 999, and (b) down to the nearest $1 000, where the value determined i $100 000 or greater. 24. The schedule found immediately following page 3 of Schedule "G" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following for subsection (e) thereof : (e) producing, manufacturing, processing or refining of 3 .0 petroleum or natural gas products 25 . Section 1 of Schedule "H" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following :
-13-1 . Volumes 1 and 2 of the British Columbia Assessment Authority Major Industrial Properties Manual, deposited with the Head Assessor on November 10, 1992, are prescribed as manuals for the purposes of the definition of "cost of industrial improvement" in section 6(B) of the Assessment By-law. 26. The table found in section 1 of Schedule ."I" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : TABLE Column 1 Column 2 Plant Capacity 1 . Placer mines 500 m' pay dirt per day 2 . Mines, other than coal mines or 75 tonnes milling capacity per day or placer mines no milling capacity 3. Sawmills that manufacture lumber 15 million fbm per year based on 480 and other wood products from raw shifts a year of 8 hours each shift togs 4 . Remanufacturing plants . not part of 24 million fbm per year based on 480 a sawmill, which manufacture shifts a year of 8 hours each shift lumber or other wood products from rough lumber or cants, but not raw logs 5 . Chemical plants 5000 tonnes per year 6 . Building, refitting or repairing ships 750 tonnes light displacement weight retrieval capacity or no retrieval capacity ROVED BY CHIEF AND COUNCIL THIS 2, ~ day of April, 1993 .
-13-(a 1 . Volumes 1 and . 2 of the British Columbia Assessment Authority Major Industrial Properties Manual, deposited with the Head Assessor on November 10, 1992, are prescribed as manuals for the purposes of the definition of "cost of industrial improvement" in section 6(B) of the Assessment By-law. 26. The table found in section 1 of Schedule "I" of the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment By-law is amended by deleting it and substituting the following : TABLE Column 1 Column 2 Plant Capacity 1 . Placer mines 500 m' pay dirt per day 2 . Mines . other than coal mines or 75 tonnes milling capacity per day or placer mines no milling capacity 3. Sawmills that manufacture lumber 15 million fbm per year based on 480 and other wood products from raw shifts a year of 8 hours each shift togs 4. Remanufacturing plants, not part of 24 million fbm per year based on 480 a sawmill, which manufacture shifts a year of 8 hours each shift " lumber or other wood products from rough lumber or cants, but not raw logs 5 . Chemical plants 5000 tonnes per year 6 . Building, refitting or repairing ships 750 tonnes light displacement weight retrieval capacity or no retrieval capacity . R ,. OVED BY CHIEF AND COUNCIL THIS 2~ day of April, 1993.
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