Contenu de la décision
Indian and Northern Affaires indiennes Affairs Canada et du Nord Canada Deputy Minister Sous-ministre Ottawa, Canada KtA0H4 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 21st day of May 1991 . Kamloops Indian Band Taxation Implementation and Miscellaneous Amendment By-Law No . 2 Dated at HULL, Quebec this 15 t**' day of 19 91
KAMLOOPS INDIAN BAND TAXATION IMPLEMENTATION AND MISCELLANEOUS AMENDMENT BYLAW NO . 2 WHEREAS : The Kamloops Indian Band has passed the Assessment By-law, the Taxation Bylaw, and the Taxation Expenditure By-law, all of which were approved by the Minister of Indian Affairs on August 31, 1990, pursuant to Section 83 of the Indian Act. AND WHEREAS: The Kamloops Indian Band has passed the Taxation Amendment By-law and the Property Rates, Classification and Miscellaneous Amendment By-law, 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 by-law, for the purposes of implementing the Kamloops Indian Bands' taxation system . BE IT HEREBY 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(1) (a)(i), (b), (c) (e) and (g) of the Indian Act . 1 . SHORT TITLE This by-law may be cited as the Property Implementation and Miscellaneous Amendment By-law No. 2 . 2. DEFINITIONS: "arrears in taxes" means taxes unpaid and outstanding after the expiry of the year in which they were imposed, and includes penalties for default in payment; "assessment area" means lands situated within the boundaries of Kamloops Indian Reserves ;
-2 "assessment roll" means a list prepared pursuant to the Assessment By-law, and amendments thereto. "assessor" means a person, or persons, including the Head Assessor, appointed from time to time by Chief and Council for the purposes of all or part of the Assessment By-law, and amendments thereto . "assessed value" means the assessed value of land or improvements, or both, as determined pursuant to the Assessment By-law, and amendments thereto. "Band" means the Kamloops Indian Band. "Band Administrator" means the administrator of the Kamloops Indian Band. "Band Council Resolution" means a motion, as recorded in the minutes of the meeting, passed and approved at a duly convened meeting of the Council pursuant to the consent of a majority of the councillors of the Band present at that meeting . "collector" means the Band Administrator of the Kamloops Indian Band or any person designated by the Band Council for such purposes. means a Certificate of Possession as defined under Section 20(1)(2) of the Indian Act; and for the purposes of this By-law only, includes a Notice of Entitlement and a Certificate of Occupation as defined under Sections 20(4) and 20(5) of the Indian Act or any other permits, agreements or licenses issued from time to time by Band Council Resolution authorizing the use of Band land by a Band member. "Chief" means the Chief of the Kamloops Indian Band as selected according to the custom of the Band. "Chief and Council" or means the Chief and Council of the Kamloops "Band Council" Indian Band as selected by the custom of the Band . "fiscal year" means April 1 of any year to March 31 of the succeeding year . "holder" means a person in lawful possession of real property in the assessment area or a person who, for the time being, (a) is entitled to the possession of that property ; or (b) is an occupant of that property ; or
(c) has any right, title, estate or interest in property ; or (d) is a trustee of real property ; in the assessment area . "land" means physical land and includes land covered by water, but for the purposes of this By-law only, does not include coal, minerals, oil, gas, gravel or other substances occurring naturally in or under land . "Minister" means the Minister of Indian Affairs and Northern Development . "mobile home" means any structure whether equipped with wheels or not and whether self-propelled or not, that : (a) is used or designed for use as a dwelling or sleeping place, and (b) is constructed or manufactured to be moved from one point to another by being towed or carried . "occupant" means a person who, for the time being, is in actual occupation of real property . "person" in addition to its ordinary meaning includes a partnership, association, company, society or body corporate . "prescribe" means a decision set out in a Band Council Resolution. "principal residence" means the usual place where an individual permanently resident on the Reserve makes his or her home. "specific local means a local improvement benefitting a specific improvement" area of the Reserve . "real property" means land and the improvements thereon and, without restricting the generality of the foregoing, includes any interest in land or improvements, the right to occupy, possess or use land or improvements in the reserve, and includes a highway or railway right-of-way . "Registrar" means the Lands Administrator of the Kamloops Indian Band as appointed by the Chief and Council .
"Reserve" means Kamloops Indian Reserves as such reserves are defined in the Indian Act, Section 2(1), and any land held as a special reserve for the use and benefit of the Kamloops Indian Band pursuant to Section 36 of the Indian Act. "taxation authority" means the Chief and Council of the Kamloops Indian Band. "taxation year" means the year in which taxes are levied and payable under this By-law . "taxation by-laws" means the By-laws passed by the Kamloops Indian Band and approved by the Minister pursuant to Section 83 of the Indian Act, and includes the Assessment By-law, the Taxation By-law, the Taxation Expenditure By-law, the Taxation Amendment By-law, the Property Rates, Classification and Miscellaneous Amendment ByLaw, and any amendments thereto. "taxes" include: (a) taxes or charges levied under this By-law for local government services ; (b) taxes or charges levied under this By-law for specific local improvements ; (c) taxes or charges levied under this By-law for educational, hospital, cultural or other services ; (d) any interest or further charges payable in respect of unpaid taxes; (e) charges placed on a tax roll for assessment and collection ; (f) all other fees and charges recoverable under this By-law . "trailer" means any structure, other than a mobile home, whether ordinarily equipped with a wheels or not, that is constructed or manufactured to be moved from one point to another by being towed or carried . "trustee" means an executor, administrator, guardian, committee, receiver or any person having or taking upon himself the lawful possession, administration or control of property affected by an express trust, or having by law possession, management and . control of the property of a person under any legal disability .
"utility services" means services provided by the taxation authority and, without restricting the generality of the foregoing, includes water, garbage collection and fire protection services . 3. AMENDMENTS TO TIME PERIODS (A) For the taxation year 1991, no action of the taxation authority shall be invalid by reason only of the failure of the taxation authority to comply with any time periods set out in the taxation by-laws, and the Band Council may, by Band Council Resolution, extend the time for doing anything required by the taxation by-laws for a further sixty days beyond those dates set out in the Taxation Amendment By-law . (B) This provision shall be retroactive, and shall include anything done or required to be done during the taxation year 1991 . 4. TAX RATES FOR 1991 (A) Section 3(B) of the Rates, Classification and Miscellaneous By-law is amended, by substituting the following : (1) Pursuant to Section 7 of the Taxation By-law, there shall be levied a tax, as set out in Schedule "B" on the net taxable value of all taxable properties in the assessment area, to pay for the provision of assessment services, which Schedule is attached to and forms part of this By-law . (2) Pursuant to Section 7 of the Taxation By-law, the tax rates for each class of property shall be in accordance with Schedule B(1) which is attached to and forms part of this By-law . 4. EXEMPTIONS In order to provide adequate economic incentives for the use of reserve land in the best interests of the Band, the following persons are exempt from the payment of a portion of taxes, to the extent hereinafter set out, pursuant to Section 5 of the Property Taxation By-law : (A) A taxpayer whose principal residence is on the Reserve shall be exempt from paying taxes on a portion of the assessed value of his or her principal residence so that such taxes will be reduced by the amount set out in Schedule 1 which is attached hereto and forms part of this By-law . (B) Where, during the current tax year, the taxpayer referred to in subsection (A) :
-6 is or attains age 65; is a handicapped person in receipt of handicapped persons income assistance, or has a physically handicapped relative or spouse residing permanently on the property with the taxpayer ; or (3) is in receipt of war veterans allowance or civilian war allowance under any provincial or federal legislation ; then his or her taxes shall be reduced by the amount set out in Schedule 2 rather than Schedule 1 . (C) Any person wishing to be eligible for the exemptions set out in sub-section (A) and (B) shall make an application therefor in the form prescribed by Chief and Council. (D) If a taxpayer pays his or her taxes within 15 days of the receipt of the tax notice, the taxation authority may reduce such taxes by 5%. (E) Improvements on a parcel of land classified as Class 4, 5, or 6 under the taxation bylaws are exempt from property taxation to a maximum of $10,000 .00 of their assessed value . Approved by Chief 4 and Council this 'j day of ti /.Vy , 1991 . Councillors :
SCHEDULE "B" For the year 1991 there shall be levied on all taxable property in the assessment area a tax on each class of property prescribed by the Chief and Council at the rate set out opposite that class in Column 2 of the following table : COLUMN 1 Class of Property prescribed under the Kamloops Indian Band Property Taxation Bylaw Class 1 - Residential 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/NonProfit Organization COLUMN 2 Rate of tax applied against each $1,000 of Net Taxable Value of Property .1510 .5285 .6040 .5134 .5134 .3700 .4530 .1510
SCHEDULE "B1" COLUMN 1 Class of Property prescribed under the Kamloops Indian Band Property Taxation Bylaw Class 1 - Residential 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/NonProfit Organization COLUMN 2 Rate of tax applied against each $1,000 of Net Taxable Value of Property Land Only With Improvements 10.8127 11 .2496 24.3663 25.8955 N/A N/A 18.8301 2CY.3156 18.8301 20.3156 17.5364 18 .6068 N/A N/A _ -,= 8 .4614 -
SCHEDULE "1" Current year Taxes $730 or more Less than $730 SCHEDULE "2" Current year Taxes $730 or more Less than $730 Amount By Which Taxes are Reduced $380 Current year taxes minus $350 Amount By Which Taxes are Reduced $630 Current year taxes minus $100
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.