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CERTIFICATION Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copy of the Skeetchestn Indian Band Annual Tax Rates By-Law No . 6, 2001 and the Ministerial Order approving it dated the 20`n day of September, 2001, is a true copy of the said by-law . Kumar Dhir, Director Lands and Trusts Services (a Superintendent as defined in Sec 2(1) Indian Act RSC 1985)
Minister of Indian Affairs Ministre des Affaires and Northern Development 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 Skeetchestn Indian Band, in the Province of British Columbia, at a meeting held on the 26th day of March 2001 . Skeetchestn Indian Band . Annual Tax Rates Bylaw No. 6, 2001 Dated at Ottawa, Ontario this o?O?4day of ~~ 2001 .-
BAND COUNCIL OF THE,SKEETCHESTN INDIAN BAND ANNUAL TAX RATES BYLAW NO. 6. 2001 . is WHEREAS pursuant to section 11 ofthe Skeetchestn Indian Band PropertyTaxation Bylaw, it for each necessary for Band Council during each taxation year to enact a bylaw imposingthe tax rate separate property class within each reserve. THEREFORE the Band Council of the SKEETCI-IESTN Indian Band enacts as follows : NOW Schedules I,II,III,IV,V and VI annexed hereto are hereby declared an integral partofthis bylaw. 1 . in Schedule " I " to this bylaw classes of property of the purposes of 2. Council hereby establishes property taxes and iii Schedule "I" defines the types or uses for land orimprovements, or imposing both, to be included in each property class. 3 . Taxes shall be levied by applying the rate oftax against each $ 1,000of assessed value of the land and improvements, as deterrr.ined in accordance with section 11 oftheSKEETCHESTN Indian Band Property Taxation Bylaw. 4. (1) The actual value of the following land and improvementsshall be determined using, and in accordance with, the rates prescribed in Schedules "II", "III", "IV"and "V" : (a) the poie fines, metallic or fibre optic cables, towers, poles, wires, trar.sformers, conduits and mains ofatelecommunications,trolley coach, bus or electrical power corporation, but not including substations ; (b) the track in place ofarailway corporation, whether the track ison a highway, or on a privately held, owned or occupied right of way or other interest in reserve, or elsewhere on reserve; (c) the pipe lines of a pipe line corporation, for the transportation of petroleum, petroleum products, or natural gas, including pumping equipment, compressor equipment, storage tanks and buildings; (d) the right-of-way for pole lines, cables, towers, poles, wires, transformers, conduits, mains and pipe lines referred to in paragraphs (a) and (c) ; and (e) the right-of-way for track referred to in paragraph (b) . television . (2) For the purposes ofthis section, telecommunications does notinclude cable (3) For the purposes ofparagraphs (1) (d) and (e) "right-of-way" means land and . improvements that a corporation is entitled to use for the operationofthose things referred to in paragraphs (1) (a), (b) or (c) that are to be valuedunder this section, but" . right-of-way" does not include land and improvements of whichthe corporation is not an interest holder. (4) For the purpose of applying subsection (1) (b), the track inplace of a railway corporation is inclusive of all structures, erections and things, other than suchbuildings, bridges trestles, viaducts, overpasses and similar things, coal bunkers, corrals,stand pipes, fuel oil storage tanks, oil fueling equipment, water tanks, station houses, enginehouses, roadhouses, turntables, docks, wharves, freight sheds, weigh scales, repairand cleaning shops and boiler houses, offices, sand towers and equipment, pavement,platforms, yard equipment, and lighting, powerhouses, transmission stations or substations,and the separate fencing equipment for each of them, as are necessary for the operationofthe railway.
(5) For the purpose of section 11 of the Skeetchestn Indian Band Property TaxationBylaw there tax rates, are hereby established, imposed and levied for the taxation year 2001the following namely for each separate property class within each named reserve the tax rateset out in column 3 of Schedule VI beside the property class set out in column 2 of ScheduleVI. (6) This bylaw maybe cited for all purposes as the Annual Tax Rates BylawNo. 6, 2001 . (7) This bylaw shall come into force and effect immediately upon approval bythe Minister of Indian Affairs and Northern Development. APPROVED AND PASSED at a duly convened meeting ofthe Band Council of the SKEETCHESTN Indian Band held at the SKEETCHESTN Indian Band Administration office, SKEETCHESTN Indian Reserve, British Columbia, this March 26, 2001 .
ANNUAL TAX RATES BYLAW NO. 6, 2001 . Page 3 _ .eetchesbi Indian Band ' SCHEDULE "I" Classes of Property Class 1 - Residential 1. Class 1 property shall include only: (a) land or improvements, or both, used for residential purposes,including single family residences, duplexes, multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and seasonal dwellings, bunkhouses, cookhouses and ancillary improvements compatible with and used in conjunction with any of the above, butnot including: hotels or motels other than the portion of the hotel or motel building occupied by an interest holder as his residence; and land or improvements or both in which the Crown in Right of Canadaor the Province of British Columbia has an interest or by an agent of either and are used for the purposes of : (A) a penitentiary or correctional centre ; (B) a mental health facility as defined in the Mental Health Act of the Province of British Columbia; or (C) a hospital for the care of the mentally or physically handicapped. (b) farm, improvements on land classified--as a farm and used in conjunction with the operation, including the farm residence and outbuildings ; and (c) land having no present use and which is neither specifically zoned norheld for business, commercial, forestry or industrial purposes. Class 2 - Utilities 2 property shall include only land or improvements, or both, used or held forthe 2. Class purposes of, or for purposes ancillary to, the business of: (a) transportation by railway;
ANNUAL TAX RATES BYLAW NO. 6, 2001 . 4 -vetchestn Indian Band ' _ Page (b) transportation, transmission or distribution by pipe line; (c) communication by telegraph or telephone, including transmissionof messages by means of electric current or signals for compensation; (d) generation, transmission or distribution of electricity ; or (e) receiving, transmission and distribution of closed circuit television; But does not include that part of land or improvements or both : (f) included in Classes 1, 4 or 8; (g) used as an office, retail sales outlet, administrationbuilding or purpose ancillary thereto; or (h) used for a purpose other than a purpose defined in paragraphs(a) to (e) of this Class . Class 3 - Unmanaged Forest Land 3. Class 3 property shall include only land the highest and best use of which isunmanaged forest land. Class 4 - Major Industry shall include only property referred to in section 26.1(2) of thisbylaw, 4 . Class 4 property that is to say : (a) land used in conjunction with the operation of industrial improvements; and . (b) industrial improvements . Class 5 - Light Industry 5. Class 5 property shall include only land or improvements, orboth, used or held for the purpose of extracting, processing, manufacturing or transporting of products,and for the storage of these products as an ancillary to or in conjunction with suchextraction, processing, manufacture or transportation, but does not include those landsor improvements, or both: (a) included in Class 2 or 4;
ANNUAL TAX RATES BYLAW NO. 6, 2001 . _ ..:eetchesmIndian Band ' page 5 (b) used principally as an outlet for the sale of a finished product to a purchaser for purposes of his own consumption or use and not for resale in either the form in which it was purchased or any other form ; and (c) used for processing, manufacturing or storage of food or non-alcoholic beverages. Class 6 - Business and Other 6. Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7to9. Class 7 - Managed Forest Land 7. Class 7 property shall include only land for which the highest and best use is managed forest land. Class 8 - Recreational Property/Non-Profit Organization 8.(1) Class 8 property shall include only : (a) that part of any land or improvement, or both, used to provide overnight sleeping accommodation, including hotels, motels, trailer parks, recreational vehicle parks, campgrounds and resorts where, during one or more off season periods that in total include 150 days a year or more; (i) the accommodation is closed; or (u) at least 1/2 of the gross rental income from the accommodationis derived from rent paid by tenants residing in the accommodation for periods comprising 28 consecutive days or more . . (b) land, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses: (i) golf; (ii) skiing; (iii) 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;
ANNUAL TAXRATES BYLAW NO. 6, 2001 . ~.<eetchestn Indian Band ' Page 6 (xi) waterslides; (xii) museums; (xiii) amusement parks; (xiv) horse racing ; (xv) rifle shooting; (xvi) pistol shooting; (xvii) horse back riding; (xvii.i) roller skating; (xix) marinas; (xx) parks and gardens open to the public . (c) that part of any land an improvements used or set aside for use as a place of public worship or as a meeting hall for a non-profit fraternal or cultural 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 precedulg 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 spiritual organization nor an non-profit fraternal organization ; (ii) entertairunent where there is an admissioncharge ; or (iii) the sale or consumption, or both, of alcoholic beverages. (2) Notwithstanding subsection (1), in relation to the levying of property taxes payable in respect of years after 1992,-and in relation the assessment of property for the purpose of such property taxation, Class 8 property shall include only property referred to in subsection (1) (b) and (c). Class 9 - Farm 9. Class 9 property shall include only land for which the highest and best useis farming or agricultural use . 10 . Where a property falls into two 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.
ANNUAL TAX RATES BYLAW NO. 6, 2001 . _ .ceetclhestn Indian Band ' Pai-e 7 SCHEDULE "II" Railway & Pipe Line Corporation Valuation Railway Corporations Track in Place 3.(1) In this section a reference to : (a) "Class 1 track" means track in place comprising a trackage system thatcarries an annual gross tonnage of 25 million ton or more; an (b) "Class 2 track" means track in place comprising a trackage system that carries annual gross tonnage of 15 million tons but under 25 million tons ; (c) "Class 3 track" means track in place comprising a trackage system thatcarries-an annual gross tonnage of 5 million tons but under 15 million tons; (d) "Class 4 track" means: (i) track in place comprising a trackage system that carries an annual gross tonnage of 500,000 tons but under5 million gross tons ; or (ii) track in place of a siding, spur or wyenot classed as Class 5 track; (e) "Class 5 track" ineans : track in place comprising a trackage system of any gauge that carries an annual gross tonnage of under 500,000 tons; or track in place of a siding, spur or wye associated with a trackage system that carries an annual gross tonnage of under 500,000 tons; or (iii) track in place of a siding, spur or wye which is not in use on September 30 in the year preceding the year for which the assessment roll or revised assessment roll is prepared, was unused for the immediately preceding year, and is not usable in any other trackage system; and (f) "Class 6 track" means track in place comprising a trackage system where the gauge of the track is not more than 90% of that which is standard for trackage systems in Classes 1 to 4. (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, $134,600 for each kilometre of track in place;
ANNUAL TAX RATES BYLAW NO. 6, 2001 . PaP-e 8 ,,,<eetchestn Indian Band (b) for Class 2 track, $111,100 for each kilometre of track in place; (c) for Class 3 track, $75,300 for each kilometre of track in place; (d) for Class 4 track, $65,700 for each kilometre of track in place; (e) for Class 5 track, $12,700 for each kilometre of track in place; and (f) for Class 6 h~ack, $51,700 for each kilometre of track in place. Pipe Line Corporations, Pipe Lines 4. The actual value of pipe lines referred to in section 27 (1) (c) of thisbylaw shall, except where section 5 of this Schedule applies, be determined by applying the rates setout in Schedule below. Pipe Line Corporations, Special Classes 5 .(1) Where, in respect of a pipe line referred to in section 27 (1) (c) of this bylaw, thepipe line would, if valued under section 26 of this bylaw and in that reference to section 27 of this bylaw, have no value, the actual value of the pipe line shall be determined using a rate of zero. (2) Where operations of a pipe line have been suspended for a period of one year or more, 10% of the rate set out in the Table below in this Schedule for the pipe size shall be used. stream (3) Where a pipe line is placed directly on the ground and, except for extraordinary or ravine crossings, is without man-made foundations to this bylaw, it shall be valuedat 50% of the rate set out in the Table below in this Schedule if : (a) the length of that section of the pipe line is 20 km or over; and (b) the diameter of the pipe, throughout the section, is notmore than 168 mm.
ANNUAL TAX RATES BYLAWNO. 6, 2001 . xeetchestn h7dian Band ' TABLE Outside diameter of Pipe in millimetres 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 1_422 1422 and more Pa,ee 9 Rate per kilometre $ 14,800 $ 15,900 $ 19,100 $ 28,600 $ 30,700 $ 25,000 $ 45,600 $ 71,000 - $ 108,100 $ 118,700 $ 162,200 $ 236,400 $ 242,700 $ 262,900 $ 337,100 $ 357,200 $ 383,700 $ 403,900 $ 453,700 $ 480,200 $ 567,100 $ 651,900 $ 711,300 ' $ 872,400 $1,011,200
ANNUAL TAX RATES BYLAW NO. 6, 2001 . li7dian Band Page 10 ~,:7Keetchestn SCHEDULE "III" Railway, Pipe Line & Electric Power Corporation Rights of Way Valuation Interi2retation 1. In this Schedule "gathering pipe lines" means pipe lines for the transportation of : (a) natural gas from the final point of well-head preparation to the intake-valve at the scrubbing processing or refining plant; or (b) petroleum or petroleum products from the delivery-valve to the intake-valve at the refining, processing or storage facilities which precede transfer of the oil to a transportation pipe line . Determination of Value 3. The actual value of the rights of way for the items listed in Column 1 shallbe determined using the rates set out opposite them in Column 2: Column 1 Column 2 I For track in place of a railway corporation $2,410 per acre For pipe lines of a pipe line corporation other than $ 980 per acre gathering pipe lines Gathering pipe lines of a pipe line corporation $ 136 per acre ' Transmission lines of an electrical power corporation $ 980 per acre Fibre optics cables of a telephone or telegraph $ 980 per acre corporation
ANNUAL TAX RATES BYLAW NO. 6, 2001 . oKeetchestn Indian Band ' Page 11 SCHEDULE "IV" Electrical Power Corporations Valuation Interpretation 1 . In this Schedule: "circuit kilometre' means one kilomette of electrical transmission or distribution circuitry including all necessary conductors, insulators and supporting structures required to provide a complete circuit or double circuit, "distribution line" means the overhead and underground portion of an electrical power corporatioris power line system which carries electric power from the distribution substation to those customers served at the secondary voltage of up to 347/600 volts or at a primary voltage of up.to 19.9/34.5 kv, "transmission line" means all portions of an electrical power corporation's power line system other than distribution lines. Electrical Power Distribution - Line Classification 3.(1) In this section areference to : (a) "Class 1 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality that has a population, as of -the 1981 Census of Canada, of 30,000 persons or greater, and has a parcel density of not less than 0.5 per acre; (b) "Class 2 electric power distribution lines means the distribution lines of an electrical power corporation in a municipality, other than those referred to in Class 1; (c) "Class 3 electric power distribution lines" means the distribution lines of an electrical power corporation outside a municipality; and (d) "Class 4 electric power distribution lines means the additional conductors, insulators and supporting structures which have been installed on the towers or poles of a previously constructed line . (2) Subject to section 5 of this Schedule, the actual value of electrical power distribution lines of an electric power corporation shall be determined using the following rates: (a) Class 1, $26,587 per circuit kilometre;
ANNUAL TAX RATES BYLAW NO. 6, 2001 . Pa PP ..Keetchestn Indian Band ' 12 (b) Class 2, $19,196 per circuit kilometre; (c) Class 3, $14,125 per circuit kilometre; and (d) Class 4, $4,867 per circuit kilometre. Electrical Power Transmission - Line Classification 4.(1) In this section a reference to : (a) "Class 1" means an electrical transmission line rated at 69 kilovolts or less ; (b) "Class. 2" means an electrical transmission line utilizing wood or concrete poles and rated from 132 to 138 kilovolts; (c) "Class 3" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal poles; (d) "Class 4" means an electrical transmission line with a rating of 230 kilovoltsand having double circuits and metal poles; (e) "Class 5" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal towers; "Class 6" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal towers ; "Class 7" means an electrical transmission line with a rating of 230 kilovolts and having wood or concrete poles; "Class 8" means an electrical transmission line with ratings from, 287 to 360 kilovolts having a single circuit and wood or concrete poles; "Class 9" means an electrical transmission ~ lihe with ratings from 230 to 360 kilovolts having a single circuit and metal towers ; "Class 10" means an electrical transmission line with 'a rating of 500 kilovolts having metal towers; (k) "Class 11" means submarine electrical transmission line with a rating of 500 kilovolts A.C .; (1) "Class 12" means submarine electrical transmission line with a rating of 230 kilovolts D.C . ; and (m) "Class 13" means submarine electrical transmission line with a rating from 132 kilovolts to 138 kilovolts A.C . .
ANNUAL TAXRATES BYLAWNO. 6, 2001 . Pa;Qe 13 ,.Aeetchestn Indian Band (2) Subject to section 5 of this Schedule, the actual value of electrical power transmission lines of an electric power corporation shall be determined using the following rates: (a) Class 1, $31,971 per circuit kilometres; (b) Class 2, $40,460 per circuit kilometres; (c) Class 3, $798,488 per circuit kilometres; (d) Class 4, $453,356 per circuit kilometres ; (e) Class 5, $477,568 per circuit kilometres ; (f) Class 6, $351,803 per circuit kilometres; (g) Class 7, $59,587 per circuit kilometres ; (h) Class 8, $70,166 per circuit kilometres ; (i) Class 9, $212,560 per circuit kilometres; (j) Class 10, $280,359 per circuit kilometres; (k) Class 11, $6,887,564 per circuit kilometres ; (1) Class 12,$168,544 per circuit kilometres; and (m) Class 13, $526,455 per circuit kilometres. Electrical Power Corporation - Special Cases 5 . Whefe, in respect to an electrical power 'transmission line or an electricalpower distribution line which remains in place but for any reason has not been utilized for a period of one year or more, the actual value shall be determined by applying 10% of the rate prescribed for its class .
ANNUAL TAX RATES BYLAW NO. 6, 2001 . ,,keetchestn Indian Band Paff-e 14 SCHEDULE "V" Telephone and Telegraph Corporation Valuation Interpretation 1 . The following definitions apply herein : "access line" means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting a subscriber with a central telephone office ; "fibre optics cable" means the portion of a fibre optics system between a transmitting and receiving unit and the next transmitting and receiving unit in that system, but does not include an access line; "fibre optics system' means a system of cables together with the lines; towers, poles and wires associated with those cables used for communications by means of light guide, optical wave guide or other fibre optic technology ; arid "September 30" means September 30 in the year preceding the year for which the assessment roll or revised assessment roll is completed. Telephone Corporation Pole Lines, Etc. 3. The actual value of the pole lines, cables, towers, poles arid wires of atelephone corporation shall be determined using the rate of $373 per access line . Fibre Optics Cable 4.(1) In this section: (a) "Class 1 fibre optics cable" means a cable for which less than 25% of the capital expenditure to complete the cable has been expended by September 30; (b) "Class 2 fibre optics cable" means a cable for which 25 . to 49% of the capital expenditure to complete the cable has been expended by September 30; (c) "Class 3 fibre optics cable" means a cable for which 50 to 74% of the capital expenditure to complete the cable has been expended by September 30; (d) "Class 4 fibre optics cable" means a cable for which 75 to 99% of the capital expenditure to complete the cable has been expended by September 30; and
ANNUAL TAX RATES BYLAW NO. 6, 2001 . . Pa,Qe 15 ..keetchestn Indian Band ' (e) "Class 5 fibre optics cable means a complete fibre optics cable on September 30. (2) The actual value of a fibre optics cable shall be determined using the following rates: (a) For "Class 1 fibre optics cable" (i) $15,200 per kilometre 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. $2,550 per kilometre if the cable: (A) is not encased in a conduit; and (B) is installed below ground level at an average depth in the system less than 5 feet . (iii) $1,650 per kilometre if 80% or more of the cable is installed at or above ground level; and (iv) $8,450 per kilometre, in any other case . (b) For "Class 2 fibre optics cable" (i) $4,050 per kilometre 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. $7,550 per kilometre if the cable: (A) . is not encased in a conduit; and (B) is installed below ground level at an average depth in the system less than 5 feet . (iii) $4,900 per kilometre if 80% or more of the cable is installed at or above ground level; and
ANNUAL TAX RATES BYLAWNO. 6, 2001 . 16 -,keetchestn Indian Band ' Page (iv) $24,950 per kilometre, in any other case. (c) For "Class 3 fibre optics cable" (i) $75,500 per kilometre 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. $12,650 per kilometre if the cable : (A) is not encased in a conduit; and (B) is installed below ground level at an average depth in the system less than 5 feet. (iii) $8,200 per kilometre if 80% or more of the cable is installed at or above ground level; and (iv) $41,850 per kilometre, in any other case . (d) For "Class 4 fibre optics cable" (i) $106,000 per kilometre if : (A) the cable is encased in aconduit; (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) $17,750 per kilometre if the cable: (A) is not encased in a conduit; and (B) is installed below ground level at an average depth in the system less than 5 feet . (iii) $11,500 per kilometre if 80% or more of the cable is installed at or above round level; and (iv) $58,750 per kilometre, in any other case .
ANNUAL TAX RATES BYLAW NO. 6, 2001 . Skeetchestn Indian Band Page 17 (e) For "Class 5 fibre optics cable" (i) $121,750 per kilometre 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. $20,400 per kilometre if the cable: (A) is not encased in a conduit; and ' (B) is installed below ground level at an average depth in the system less than 5 feet . (iii) $13,200 per kilometre if 80% or more of the cable is installed at or above ground level; and (iv) $67,500 per kilometre, in any other case . Telegraph Corporations, Pole Lines, Etc. The actual value of the pole lines, cables, towers, poles and wires of a telegraph corporation, which are not fibre optics cables shall be determined at . the rate of $1,500 per kilometre . Telecommunications Corporation, Metallic Cable 6. The actual value of the metallic cable of a telecommunications corporation shall be determined using the following rates: (a) $32,950 per kilometre, for cable below ground; and (b) $19,000 per kilometre, for submarine cable.
ANNUAL TAX RATES BYLAW NO. 6, 2001 . .,keetchestrn Indian Band ' Page 18 Rate for Abandoned Telecommunications Cable 7. Despite sections 4 and 6, the rate used to determine the actual value of a fibre optic or metallic cable of a telecommunications corporation referred to in section 27 (1) (a) of this bylaw shall be reduced to zero if: (a) a senior executive of the corporation gives the assessor a letter certifying that the cable has notbeen used by the corporation for at least one year; and (b) the actual value of the cable, as a telecommunications cable, would be zero, if that value were determined under section 26 of this~bylaw instead of section 27 .
' ANNUAL TAX RATES BYLAW NO. 6, 2001 . ~keetchestn Indian Band SCHEDULE "VI" Column 1 Column 2- I Named Reserves Property Classes Skeetchestn Indian 1 . Residential Reserve No. 0 2 . Utilities 9. Farm Column 3 Tax Rate for theTaxation Year 2001 Land and Improvements 7.5312 Improvements Only 0.0000 Land and Improvements 25 .8983 Improvements Only 0.0000 Land and . Improvements 9.3131 Improvements Only 0.0000
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