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t'ursuant to Section 86, Indian Act K S C I I 985 C. I -5 and amtndments thereto. I ccrtify that the attachcd copy of the Songhees First Nation Property Tax Expenditure Hylaw. daled the 20"' day o f April, 2004 is a trut. copy c - ~tfh e said by- l d l \ . m '< 8 , : : + .? 'I'homas Howe. Dkector Lnrldc and '['rusts Services (a Supcrintcnde~a~st defitied in Sec 2(1) Indian Act KSC' 1985)
I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the ir~dianA ct, the folIowing bylaw made by the Songhees First Nation, in the Province of British Columbia, at a meeting held on the 20th day of April 2004. - Songhees First Nation Property Tax Expenditure Bylaw Dated at Ottawa, Ontario this day of
'* -9 e 4 , :-a-, t - f g l g SONCHEES FIRST NATION TAXATION 6 '2 &.# 1500D Admirals Road, Victoria, B.C. V9A 2R I ~ C (25C0)3 8 3-3719 Firx (2501 383- 1084 E - M u d srn~h~~s@pa~ific~noemt.t . Songhees First Nation Ilylaa. No. 2003-01 Songhees First Nation Pt.operty Tax Expenditure-Bl'lan The Propcrty rlssessmtnt and ?'axation Bylaws lverc made pursuar~t o subsection S3(11 o f the Iridiari Act, R.S.C. 1985, c. 1-5, for the pllrpose of taxation for local purposes of land, o r interest in land, in the "reserve" (as dt.fitisd it1 the Property Assessment and 'I'axation Bylaw), including rights to occupy. posscss or use Iand in the "reserve"; Subsectian 83 (2) of tllc 1 ndian Act provides that an expcnditure made our of moneys raised pursuant to suhsccrinn 83 ( 1 ) of the Indiun Act must Ile ~ n i ~ udned cr the authority of a bylaw of the c n i ~ t ~ r :uifl the band; Seclicli~1 2 of thc Property Taxation Bylaw a~lthorizes~ h mc aking of certain expenditures out of thc propcI? y tax revenue and, in addition. this 'l'nuation Expenditure Bylaw is hcrcby enacted for the purpose, inrcOrl ~ l i lo~f. e stablishing procedures for thc authorization of'espenditurest o bc madc out of property tax revenue fron~t i ~ncro time; NOW BI1: 1'1 HEREBY RESOLVED that the following bylaw be and is hereby enacted pursuant to the pl-cwisiclns of thc Incfiun ACIa nd in particular subsecliuns 83 ( 1 ) ' and (2) thcrouf. for the purpose of authorizing expenditures to be n ~ a d ocu t of properly tax revenue. SIIOIIT TITLE 1. This bb-law may be citcd for all plrrposes as the ''Propertj. Tns Expenditure Bylaw". 3. In this b~.l:iiv. including wilhout l i n ~ i t i t yth c generality of thc foregoing in 111s recitals and this section.
"annual propcrty tax budgct" tne:itls :I budget that includes and ide~tii icsin a general way projcctcd property tax rehenue fbr a fiscal !car, surplus or deficit property In>; revenue carried olJer horn previous fiscal years and projectcd expenditure to be ~nadco ut of property tax revetlue for the fiscal ) ta r h r local purposes: "band" means the Songhees First Nation; '.band coul~cirl esolution" mcans a motion passed ; ~ n d. q q ~ ~ i ~a\te ~dr nwtinfo f council pursuant to thc consent of a majority of the quorum of t11ec ouncilors of thc I~nnd: "co~nmuni tw~o~r ks'' inclades without 1i1-11itatio1-d1c. signing, consrrucling rcconstrucling. creating, replacing, enlarging, extending, removing, moving, repairing. main~ain inga nd operating buildings. works and Glcilities (other than public works). lncated within rcscrvc and owned, operated, controlled?m anaged?a dminisrercd, pravided ur financially supported. wholly or in part, by the band or council on behalj'of'Ihe band and used Sor community services or general government services. including, rvi tllout l irniting the generality of the foregoing, band admi~listrariono ffices, band public works yards, cemeteries, cultural centres, daycare centres, group hnlncs. libraries, arcl~ivcsm, uscunls, art galleries, recreation centres, parks and p l a y p r u u ~ ~ dtso,g ethei. lr'it-hr cser1.e lands appurtenant thereto; "community services" includes. without litt~it:ltion.p rogr:ims S ~ I . V ~ C CjoSt llcr rhan utility services), operated, controlled, managed. administered. pruvidtd 01't i I I ~ I IiCd sup~mnr l l1. \11olI! or in p;lrl. bl !he band or council on behalf of the band a~ldo f bcncfit l u an! rtsldenls oi'reserve (ulictl~eirn conlmon with any nun-residents of rcsewe or 11clt) includin~w. ~tlloutl i~liitingth e generality of the foregoing, social, public hcalth, cultural. rccl-cation. eil\~caliund, ayciire. library, park, playground, police or fire protection programs 2nd st.1-iices; "council" rnenns t l~co uncil of the Songhees First Nation within the meaning of subsec[io112 ( I ) u r the Indian Act as elected by the band rnerl~bersf rom time to time: "fisci~ly car" means January 1" of a calendar year through December 3 1" uoi'111e same ~3tctld;trF u r ; "gcner;il goi.ernmcnt services'' includes, without limitation, government and adti~inislratit\. prcigrarns. services and operations of the b a ~ ~ord c ou~ciol n behalf of the Lx~tlcli t~r:I~~CiMil ~ilgho, ut limiling the generality of the foregoing, thc operations of counci I and the dc\~elopmc.ntp, reparation, enforcement and ad mini st ratio^^ of council or band policies, 1)~~Iaiavrs~ dp rograms and the admillistration and operation of departments of the band: "Minister" means the Mirlis ter of Indian Affairs and Northern Develupment and i~~cludcs a person dcsignated in writing ly the minister;
"permitted propcrty taxation bylaw ecspenditurcs" means thosc expenc~itureso ul of propcrty tax re\ enue authorized to be made under section 12 ui'the Propcrty 'l'axation 13yIan : "property asscssrne~b~ytl akv" means the Sor~gheesIn dian Band l'roperly Taxation H! Ian approved and passed by Ihe coul~cila nd approbed by the Minister. as arnellded from rime to time: "propert) taxation bylaw" means the Songhers Indian Rnnci Property Taxation Bylaw approved and passed by 111e council and approved bl the Minister. as amended fro111 time to tilnc: Liprc3pertyt ax revenue" includes all taxes and other moneys raised under the I'roperty ~ s s c s s m c natn d Taxation Bylaws, including without limiting the generality of he foregoing aH interest earned tl~ercona nd othcr accumulatior~sth ereto frorrl time lo time; "public works" includes: (a) designing, constructing, reconstructing, creating, replacing, enlarging, extending, removing? moving, repairing, maintaining or operating: i . mads. streels, overpasses. underpasses, sidewalks. foot crossings, curbing bridges. tunnels, culverts. embankments and retaining walls; i i . equipment, wires, works and facilities, including standards and conduils, necessary to supply public lighting within reserve. irlcluciing without limiting the generality of the itregoing, all necessary poles, to~versc. ross-anns. encasements, tra~~sforlnestrr uctures and othcr related works and faci I i tics: . . . 1 1 1 , corlduits for wires, fibre-optics and pipes for purposes other than providing public lighting within reserve, including without limiting the generality oi' the foregoing all necessary poles. towers, cross-amis. encascments. transformer structures and othcr rclatcd works and faciIities; iv, storrrl or sanitary sewer or water lines. works an facilities, iilcluding service connections to sewer or watcr lines on land abutting a main; Y, scweragc treatn~cnta nd water treatment works? facilities and plants; vi. retaining walls, rip-rap, shcet-piling. sea-walls, pilings, dykes and breakwaters in, along or adjacent to the sea, a lake or a river: and i i any buildings, works or facilities related or ancillary to anything tcfcrrcd to in subparagraphs (i) through (vi) together with reserve lands appurtenant thereto:
(b) rcnlcdiiiting environmentally contaminatcd rcscrIfc 1:inds; and ( c ) creating new lands by an)' lawful means including, withclut limiting thc gei~eralityo f thc foregoing. by the placement and co~npactiono f permitted soils and other i l l n~aterials: '-reserve" means those lands the legal litle to which is vested in 1 lcs hi,i!esty. t h a ~11 ave bee11 set apart by 1 ler hlqjestl' for the use n11d beneiit of the band. ~ b h r ~ htehre ! bc designated lands or conditionally surre~~dcreladn ds or otherwist. and special reser1t.s hcing lands that have been set apart for thc usc and benefit of the Songhccs Firs1 N;llion and lcgal title there10 is not vesled in Her Majesty wilhin he mcani~lgo f sec~ion7 1> ilf tllc Indian .4ct. "sur\~eyoro f taxes" means Ihe surveyor of taxes appointed by the council under t l ic Songhecs Indian Hand Property Assessment and Taxation Bylaws; "taxation cspenditure bylaw" means this Taxation Expenditure Hylniv: C i u tility seri.icos" includcs nater. storm sewer. sanitary sewer, gat4hagt.c otlcction, garbage disposal, sol id waste d isllosal. st.^ age Ireat men! and water treatme11t prijgranls, services and operations. A1!TI4C)HIZATION OF EXPEKDITURE OF PROPERI' TAX I E V E K U E 4. ( 1 ) This hyli~wa u~liorizcsth c cxpcnditurc of property tax rcvenuc by couricil on bclmlf of thc tland for Local purposes. (2) ll'ilhout lit~litiilgth e gcncrality of subsection ( I ) but for greater certainty, this bylaw aut11ot.iz es tile cxpcnditure of property tax revenue by council on behalf' of tllc band otl cotllruunity ivorks, con~munitys crviccs, general governmen1 services, pz~rrlitre d property laxat ion bylaw expenditure, pub1 ic works and utility services. ANNlrAL PROPERTY TAX BUDGET 5 . (1) On or bcforc Octobcr 3 1 '' in cach fiscal year, the surveyor of taxes shall preparc and IabIe wilh council a draft annual property tax budgct for the lhcn current fiscal yens and a drafi band council resolution approving the budget, and Council sl~alel ndeavor to considcr such budge1 and resolution on or before December 15"' of the same fiscal ycar. (2) An annual property lax budget may, but is nnt rcquircd to. bc in tllc h r n ~of that draft annual property tax budge1 attached us Schrdult. ":tIo "t l~ isb yluw. (3) Subjcct to suhscctioli (4), all tlpendjlures ~nadtu. u c~li -properly tax revenuc that Council is authori~cdto rnakc urldcl- this b:, Ian shol1 he ~naclep u~suantu an annual propert! tax budget that has hcen npprovcd b!. h i ~ r ~cdou ncil resolution.
(4) For greater certainty: (a) band council ]nay al any time and from rime to time aincnd any annual propcrty tax budget and any band co~tncitr usolution approving an annual propert)' tax budgel, and (b) nothing in this bylaw shall have the effect of amending scctinn 12 of the Property 'I'axatio~iB ylaw or of limiting thc autht~rizntion0 1'. or requiring additional procedures to pennit, cxpcndit~lreso l-propr~-l!'1 3s relrenue thereunder. I'ROPERTY TAX REVENIJE ACCOUNTS . 1 All property-tax revenue shall bc deposited in a special account or accounts maintained in the name of the band and be invested un~irle quired to bc ssperided pursuant to an annual property tax budget that has been apprcivcd by h311cI COUIIC'LI resol~~tion. (2) Any .surplus pl-opel-1y fax revenue raised during a fiscal ycar that is rlor required f'or rxptndilui+ed uring t h ~ftis cal year pursuant to an annual property t:~ut luilget t h a ~ha s bee11 a p p r o \ ~ db y band council resolution, shaIl he set aside in a special fund account or account5 ~naintnir~eind the name of the hand and be invested uritil rcquircd f o ~su ch espunditurc i n a futurc fiscal year. 7. 'I Ile suneyor oi'taxes sllall adrtlinister this bylaw. S. Thih bl.latv s l~al lh e ~ o r ~ s r r u eads being. remedial. and shall bc given such fair: large mil liberal cclnsrructiun and interpretation as h s t e nsures the attainment of its ohjcctives. 9. ( 1 ) Headings form no part of'this h!law but shall bc construed as hcing insertcd for con~cnienceo f reference only. (2) A iinding by a court ui' compctent jurisdiction that a section or provision oi' [his bylaw is void or invalid shall not affect or hcnr upon thc validity c ~ ~- n ~ a l i d iot yi' any other scctiorl or part of tliis bylniv or this 17 : law i i s a uholc. .(3) \$'here a pro~isioni n this by la\+ is expressed in ths presenl rcnsc. future tense 01. in the past tense, lhe proviclori appl~cslo thc c i r c ~ ~ m s t n nacs~ tsh y ? arise.
(4) In his bylaw words in tlw singular i ~ ~ c l u dthcc 1 7 3 1 1 ~ ~;1in. d tvords i n Iht: 1?lul;11 include t l~csi ngular. ( 5 ) A penalty in tllc amount of 10% of gross taxes will be c h a r ~ c do n unpaid r a w s at the penal~yd ,~tc. (61 Intescst in the amount vf prime plus 3% nil1 charged (111 unpaid taxes on the fil.s~ day of 2005. COMING I N 1 ' 0 FORCE 10. This bl'lan. shall come into force in;mcdia~elvu pon k i n g approved by 111c Minister. 'l'his b,la\-vi s hereby cnaclcd b!- Council at a duly co11\1e11edm eeting held on the 20th day of April, 2004. J2&4 6.& L = L ~ L - i 1 . d J~Y\ J d - / Cauncilor Frank E, Gcorge ~'oun'cdiloNr icholas r>UJaw .., --I , /' % -- k. ~ ' o u n d o rJ*o hn Rice Jr.
2004 Property Tax ~ d d ~foer t~ bnghees.~ir,.s t ;~.. af ion . - -.- -. - -. General Government Services ... -.- .. . - - .- .. - I L --- General Government Services Expenditure Total - Protective Services r--- -- - .....--.......... -. ........ I I I L- - Protective Services Expenditure Total .. -. ,,- .-" Transportation Services ........... 7 I I I Transportation Services Expenditure Total . . . . . . . . -.- - -.- - . -. -- -. -- Recreational and Cultural Services . .- - - .- . - - . .- - I I I ........................... R .... e .. c ... r .. e .. ational and Cultural Services Expenditure Total Community Developme ... n t Services ... -. . - . - I - I I I Community Development Services Expenditure Total - - - - -. - -- .. - - .- - Environmental Health Services - .. - - - - - - .- . . I I I 4 Environmental Health Services Expenditure Total , , , ,' . , , . , ,. .. , - . 19-~pr-04, - , 7. - - - - - .".. - - - .......... -. ...... .... . . . . . . . . . . . . Tax Adrninistratlon $226,332 63 Legislative $54,000.00 Tax Appeals - -. .- - . -. .. An~maCl ontrol Fire Protection Emergency Measures Bylaw Enforcement -- Traffic Control Roads and Streets -. Local Playground and Parks Community Arts Grants Recreation Grants Library -. Planning Engineering ............ - . . . . . . . . Water & Sewer Refuse Page I of 2
Fiscal Services . - . . - . . .- . . - . ... - . -. . .- 1 I Contribution to Reserve Funds I- -- Fiscal Services Expenditure Tofal Taxes for Other Governments ...................... i I Taxes for Other Governments Expenditure T . . . ..- .. - - --- 2004 Property Tax Budget Total $1,008,036.63 / ~ : 4 (Al : II Mu11r tuj, April 19, 211114 .. -. ... Homeowner Grants 5172,000 00 -$4 -32,000 -.00 . . . . . . . . . . -. .. -- Assessment Author~ty Regional Distr~ctH ospital o tal $34,204.00 -.-A. - . . Page 2 of 2
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