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CERT-I,FICATION Pursuant to Section 86, Indian Act RSC 1985 C .I-5 and amendments thereto, I certify that the attached copy of the Kamloops Indian Band Taxation Amendment By-law No . 1997-3, dated 17th . day of June 1997 is a true copy of the said bylaw . Richard Frizell, Di Lands and Trust Ser a Superintendent j a ' Sec 2(1) Indian
" 'Minister of Indian Affairs Ministre des Affaires and Northern Development ~, + y w indiennes et du Nord canadien Ottawa, Canada K1A OH4 I, the Minister of.-'Indian Affairs and Northern Development, HEREBY APPROVE, pursuant.to section 83 of the Indian Act, the following bylaw made by the Kamloops Indian Band, in the Province of British Columbia, at a meeting held on the 17t' day of June 1997 . Taxation Amendment Bylaw 1997 - 3 Dated at Ottawa, Ontario this 3othday of September, 1997.
KAMLOOPS INDIAN BAND TAXATION AMENDMENT BYLAW 1997 - 3 . Whereas: A. In 1990 the Kamloops Indian Band Assessment and Taxation Bylaws were enacted by Chief and Council and approved by the Minister of Indian Affairs . B. These~Bylaws have been amended from time to time to ensure the efficient administration and operation of the property taxation scheme; C. ~ Chief and Council consider that further amendments to Bylaws are required : NOW THEREFORE BE IT RESOLVED : That the Chief and council of the Kamloops Indian Band enacts the following Bylaw pursuant to the Indian Act, and in particular section 83(l) of the Indian Act. SHORT TITLE 1 . This bylaw may be cited as the Taxation Amendment Bylaw 1997 - 3 . DATES 2. Section 16 (B) of the Taxation Bylaw is amended by replacing the word July with the word August . 3 . Section 16 (D) ofthe Taxation Bylaw is amended by repealing it and replacing it with the following : (1) Where taxes are not paid within one month following the date specified in subsection 16 (B), a lump sum interest charge shall be levied on the unpaid amount equal to ten percent of the unpaid amount. (2) Where taxes are increased under subsection (1) the new amount shall bear interest after the day the lump sum interest is imposed at a rate equivalent to the average lending rate of the Bank of Canada in effect on the 1 st day of each month plus two percent .
REGIONS 4 . Pursuant to section 7 (B) (2) of the Taxation Bylaw the following Special Development Regions are established for the purposes of taxation : Special Development Region 1 : the shaded area shown on the plan attached as Schedule "A" to this bylaw and more particularly described as : " Lot 78, as shown on Plan 73134 CLSR " Lot 114, as shown on Plan 2661R RSBC; Lot 145, as shown on Plan 2662R RSBC; and " Lot 151, as shown on Plan 26782R RSBC ; Special Development Region 2 : the areas bordered in bold as shown on the plan attached as Schedule "B" to this bylaw and more particularly described as : " Lot 11, Block 6 as shown on Plan 78676 CLSR; " Lot 12, Block 6, as shown on Plan 78676 CLSR; " Lot 13, Block 6, as shown on Plan 78676 CLSR; " Lot 28, Block 4, as shown on Plan 78676 CLSR; " Lot 29, Block 4, as shown on Plan 78676 CLSR; " Lot 30, Block 4, as shown on Plan 78676 CLSR; " Lot 31, Block 4, as shown on Plan 78676 CLSR; " Lot 32, Block 4, as shown on Plan 78676 CLSR; " Lot 8-1-1, Block 4, as shown on Plan 57173 CLSR; " Lot 68, Block 5 as shown on Plan 78676 CLSR; " Lot 69, Block 5, as shown on Plan 78676 CLSR; " Lot 70, Block 5, as shown on Plan 78676 CLSR; " Lot 71, Block 5, as shown on Plan 78676 CLSR;
" Lot 72, Block 5, as shown on Plan 78676 CLSR; Lot 73, Block 5, as shown on Plan 78676 CLSR; " Lot 17-1-2, Block 5, as shown on Plan 71933 CLSR; " Lot 19-3, Block 5, as shown on Plan 73190 CLSR; and " Lot 19-4, Block 5, as shown on Plan 73190 CLSR. Special Development Region 3 : the shaded area shown on the plan attached as Schedule "C" to this bylaw and more particularly described as : " Lot 146, as shown on Plan 2669R RSBC Region 4 : the remainder of the Reserve not included in Special Development Region 1, Special Development Region 2 or Special Development Region 3 . CLASSIFICATIONS 5. Pursuant to section 7(B) (3) of the Taxation Bylaw, the definition of Class 1 - residential property found in Schedule "A" to the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment Bylaw is hereby amended by repealing subsection (c) thereof and replacing it with the following : (c) land not coming within Class 1 .1 . - residential undeveloped having no present use and which is neither specifically zoned nor held for business, commercial; forestry or industrial purposes . ' 6 . Pursuant to section 7(B) (3) of the Taxation Bylaw, Schedule "A" to the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment Bylaw is hereby amended by adding the following immediately after the definition of Class 1- Residential Property : Class 1 .1- Residential Undeveloped 1 .1 Class 1 .1 . Residential Undeveloped property shall include only vacant and unused land which is neither specifically zoned nor held for any purposes other than residential purposes and which has not: . (a) been subdivided into a single family lot; or
. (b) received a building certificate . 7 . Section 2 of the Taxation Bylaw is hereby amended by adding the following definitions : "building certificate" has the same meaning as in the Development Approval Process Bylaw as such bylaw may be enacted and amended from time to time and if no such bylaw is in force then the term shall include any authorization to construct any building or improvements of any kind. "single;family lot" has the same meaning as in the Development Approval Process Bylaw as such bylaw may be enacted and amended from time to time and if no such bylaw is in force then the term shall mean any parcel of land which is not zoned for a use other than residential use and which, according to any development plans or agreements which govern or relate to that parcel of land is not subject to further subdivision prior to being capable of being developed for residential use . S . Pursuant to section 7(B) (3) of the Taxation Bylaw, schedule "A" to the Kamloops Indian Band Property Rates, Classification and Miscellaneous Amendment Bylaw as amended is hereby amended by adding the following immediately after the definition of Class 9 - farm: Split Classification 10 . Where a parcel falls into 2 or more prescribed classes, the assessor shall determine the share of the actual value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total actual value. APPORTIONMENT 9. The Taxation Bylaw is hereby amended by adding the following immediately after section 6 : 6.1 (A) Where real property is subdivided after November 30 in any year and before June 1 in the following year, the collector may: (1) apportion the taxes payable in that next year between the parcels created by the subdivision in the same proportion as the taxes would have been payable in respect of the parcels had the
subdivision occurred on or before November 30 in the previous year, and (2) on making an apportionment under this subsection, record the apportionment in the manner that the collector considers necessary. (B) Taxes apportioned to a parcel under subsection (1) (a) are the taxes payable in respect of the parcel in the year for which they are apportioned . (C) The assessor shall provide the collector with the assessed values necessary to calculate the proportions of taxes referred to in subsection (A). 10 . The Assessment Bylaw is hereby amended by adding the following immediately after section 15 thereof 1.5.1 Where, by reason ofa change of an interest holder of land or a use in land that occurs between May 1 and December 31 in any year land and improvements, that were not previously liable to assessment become liable to assessment, or land and improvements that were previously liable to assessment case to be liable to assessment, the matter shall be treated as if it were an omission or error and reflected on a Supplementary Assessment Roll in accordance with section 15. EXEMPTIONS 11 . Section 4 ofthe Assessment Bylaw is hereby amended by adding the following immediately after subsection (6) : (7) any real property which is exempt from taxation pursuant to the provisions-of the Taxation Bylaw. 12 . Pursuant to section 5 of the Taxation By-law section 3 of the Property Implementation and Miscellaneous Amendment By-law No. 4 is hereby adopted as an exemption for the 1996 taxation year and the following are substituted for Schedule "B" and "C" thereof Schedule "B" Current'Year Taxes Amount by which taxes Reduced . $820 or more $470
less than $820 Current Year Taxes minus $350 Schedule "C" Current Year Taxes Amount by which taxes are reduced $845 or more $745 Less than $845 Current Year Taxes minus $100 RATES 13 . Pursuant to section 7 ofthe Taxation Bylaw the tax rates for each region and class ofproperty shall be in accordance with Schedule D which is attached to and forms part of this Bylaw. Approved at a duly convened meeting of the Chief and Council held in Kamloops -this 17th day of June, 1997. Councillor Councillor Councillor. Councillor ,. Councillor Councillor -Qczh---, agC:\WINWORD\CLIENIVQBTAXBY\BYLAW i .DOC97/06/17
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SeHEDULE "B" NATONAL k, jp. C ANADIAN PLAN 0"151) oN3'a IV )LAN 4389 C.LS.R. M384 LT.O. ' H1~~04 ? ,~ or 3603~`~`SR. " 0. PLAN 57697 C.LS.R . M10318 LT.O. REM 10 " PLAN 4389 C.LS.R . M364 LT.O . REM 21 PLAN 4389 C.LS.R. M364 LT.O. Q v O' . GO Q Aus,., PLAN 72709 C.LS.R . PLAN 42424 LT.O . PLAN 72708 C.LS.R . U m 30 0.225 ha FAY JULES RAILWAY RR2640 C.LS"R' A826 LT.O. MlpwO Co~~ 10 PLAN 73710 C.LS.R . PLAN KAP 45234 L.T.O. PLAN 4389 C.L .S .R. PLAN M364 L.T.O. 5 68 PART 12.73 ho FRANK GOTTFRIEDSON y I AREAS ha aa 19_-4, Bk 5, 0.168 19-3, Bk 5, 0.201 ho P 17-1-2, Bk 5, 0.180 ha PLAN 2097 R.S .B .C . PLAN 4389 C.LS.R. 8-1-1, Bk 4, 0.405 ha PLAN M364 LT.O . Autocod F7e:96075C0Al. OWG(08/07/96)8MR BAR7FLL dc FIEDRICH LAND SURVEI1NC INC. 204 - 153 SEYMOUR STREET KAAlL00PS. B.C. V2C 2C7,- PN: 372-8835 Komloops FILE 96-075 F. 8. - P .
SCHEDULE "C" YELLOMEAD SOUTH HIGHWAY PLAN 73974 PLAN Ra KAP 48049 1.T.0. r Fg 9 ~c p 3 a P -a ~ -Z 3 I l N ei -.1 R a cl : (QVO*d No. 5 GL.SR r So 7~0 y y o w O ^ 5 9 rTo-~, $ p u~ v °l ..° o cn 5 - tA ;v ~ ~ m tiz 0
SCHEDULE "D" Region 1 Classes of Prescribed Property Class 1 - residential Class 1 .1 -residential undeveloped Class 2 - utilities Class 3 - unmanaged forest land Class 4 - major industry Class 5 - light industry Class 6 - business and other Class 7 - managed forest land Class 8 - recreational property/non profit organization Class 9 - farm Region 2 Classes of Prescribed Property Class 1 - residential Class 1 .1 - residential undeveloped Class 2 - utilities Class 3 - unmanaged forest land Class 4 - major industry Class 5 - light industry Class 6 - business and other Class 7 - managed forest land Class 8 - recreational property/non profit organization Class 9 - farm Rate of tax applied against each $1,000 of Net Taxable Value of Property 8.14 7 .3950 40.50 32.56 53 .70 28 .60 19 .70 24 .42 10.00 9 .00 Rate of tax applied against each $1,000 of Net Taxable Value of Property 8.14 7 .3950 40.50 32.56 53 .70 28.60 19.70 24.42 10.00 9.00
Region 3 Classes of Prescribed Property Class 1 - residential Class 1 .1 - residential undeveloped Class 2 - utilities Class 3 - unmanaged forest land Class 4 - major industry Class 5 - light industry Class 6 - business aAd other Class 7 - managed forest land Class 8 - recreational property/non profit organization Class 9 - farm Region 4 Classes of Prescribed Property Class 1 - residential Class 1 .1 - residential undeveloped Class 2 - utilities Class 3 - unmanaged forest land Class 4 - major industry Class 5 - light industry Class 6 - business and other Class 7 - managed forest land Class 8 - recreational property/non profit organization Class 9 - farm agC:\WINWORD\CLIGN"IIKIBTAXBY\RATES97 .DOC06/10/97Rate of tax applied against each $1,000 of Net Taxable Value of Property 8.14 7.3950 40.50 32.56 53.70 28.60 19.70 24.42 10.00 9.00 Rate of tax applied against each $1,000 of Net Taxable Value of Property 7 .3950 7 .3950 24.9293 22.8591 22.7312 18.9874 17.5912 11 .2627 7.8172 8.9475
FILE . : y 7 _ U 6 6 KAMLOOPS INDIAN BAND COUNCIL RESOLUTION DATE APPROVED AT COUNCIL MEETING: 17, June 1997 DISTRICT : NORTH PROVINCE: BRITISH COLUMBIA PLACE OF APPROVAL : KAMLOOPS QUORUM: FIVE (5 ) The Kamloops Indian Band Council does hereby resolve that: WHEREAS the Kamloopa Indian Band deems it advisable to amend its taxation bylaws . BE IT HEREBY RESOLVED as follows : 1 . That the Kamloops Indian Band " Taxation Amendment Bylaw 1997-3 be the same as adopted and attached hereto . 2 . It is recorded that the establishment of the Special Development Regions, set out in the attached amendment, is based upon these regions having the following characteristics : a) new construction in these regions, which construction is built to a high standard ; b) services in these regions are parallel to those being offered in the adjacent municipality ; c) because there is greater public access to these regions, there is a greater burden on the Band to supply services, with the concomitant pressure on infrastructure and policing needs ; d) an increasing demand and opportunity for recreational and cultural services ; e) more local government sex-vices are required in these areas . Assented to at a duly convened meeting held this 17th day of June, 1997 . CHIEF : COUNCILLOR: COUNCILLOR: COUNCILLOR : COUNCILLOR : " COUNCILLOR:-~L 'COUNCILLOR: COUNCILLOR : COUNCILLOR: A~ . ' Comments:
, FILE. : 9 7 _ 06 7 KAMLOOPS INDIAN BAND COUNCIL RESOLUTION 17, June 1997 DATE APPROVED AT COUNCIL MEETING: NORTH DISTRICT : BRITISH COLUMBIA PROVINCE: KAMLOOPS PLACE OF APPROVAL: FIVE (5) QUORUM: The Kamloops Indian Band Council does hereby resolve that: Whereas : A . According to the provisions of the Taxation Bylaw Chief and Council may prescribe that real property used for community purposes is exempt from taxation and the method for payment of amounts due under the Taxation Bylaw ; B . Chief and Council consider that it is in the best interests of the Band and necessary for the efficient operation of the property taxation scheme to make certain prescriptions under the Taxation Bylaw . kow Therefore Be it Resolved that : 1 . Pursuant to section 3(A)(4) of the . Taxation Bylaw the following properties within Region 1 are prescribed as being for community purposes and therefore exempt from taxation : (a) roads ; (b) water systems, sanitary sewer systems and storm and groundwater drainage systems, and all reservoirs, pipes and lines appurtenant to any of-the foregoing ; -(c) landscaping on public areas ; public parks, trails and all facilities appurtenant to any of the foregoing ; (d) public schools and school grounds 2 . Pursuant to section 17(B) of the Taxation Bylaw automatic withdrawal from a financial institution is hereby prescribed as a manner to pay amounts due and payable under the Taxation Bylaw . COUNCILLOR: COUNCILLOR: -COUNCILLOR: COUNCILLOR: j Comments :
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.