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CERTIFICATION Pursuant to Section 86 of the Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copy of the Cowichan Indian Band Property Assessment Amending By-law No . 3, 2000 : passed by the Cowichan Band Council on the 18th day of April, 2000 is a true copy of the said by-law . Director, Lands and Trust Services A Superintendent as defined in Section 2 (1) Indian Act RSC 1985
Minister of Indian Affairs 911011W Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K1AOFI4 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 Cowichan Indian Band, in the Province of British Columbia, at a meeting held on the 18" day of April 2000. Cowichan Indian Band Property Assessment and Taxation Amending Bylaw No. 3, 2000 Dated at Ottawa, Ontario this&Q7/Z day of 2000 . )Z-t
COWICHAN INDIAN BAND Property Assessment and Taxation Amendment Bylaw No. 3 2000 Whereas the Cowichan Indian Band passed the Property Assessment and Taxation Bylaw on April 19, 1994 which was duly approved by the Minister of Indian Affairs and Northern Development pursuant to Section 83 of the Indian Act. And Whereas the Cowichan Indian Band deems it advisable to amend the Property Assessment and Taxation Bylaw in order to comply with the requirements of the agreement entered into with BC Assessments regarding the preparation ofthe assessment roll . Now Therefore the Cowichan Indian Band Council enacts as follows: 1 . This bylaw be enacted as the "Property Assessment and Taxation Amendment Bylaw No . 3 2000." 2. That Section 27 be amended by the addition ofthe following: Section 27 (3) give consideration to the application of Bill 13, 1988 Tourist Accommodation (Assessment Relief Act) ; 3 . This bylaw shall be construed as being remedial and shall be given such fair, large and liberal consideration and interpretation as best ensures the attairnnent of its objectives . APPROVED AND PASSED at a duly convened meeting of the Band Council of the Cowichan Indian Band held t the Cowichan Indian Band Administration Office, 5760 Allenby Road, this lcbt'h day of rd '2000. A Quorum of Council consists of five (5) Band Councillors . Moved By: '&vAe&c- GcovcV- Seconded By: l ~ ~U ~ ~ ~5°`~ -a Chief 05~~.c. Councillor CounVllor ` Councillor Councillor 1t ~T/`1> '~'4.- l.Councillor Councillor Councill Cour , Councillor t Couricillor
XLNIS'Z'ER OF FINANCE AND CORPORATE RELATIONS. BILL 13 -1988 TOURIST ACCOMMODATION (ASSESSMENT RELIEF) ACT HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows: Interpretation 1 . In this Act "assessed value" means the assessed value determined under the AssessmentAct: "designated Act" means theAssessment Authority Act, the British Columbia Transit Act, the Education (Ircterirrt) Finance Act, the Hospital District Act, the Islands Trust Act, the Municipal Act. the Municipal Firean.ce Authority Act, the Taxation (Rural Area) Act or the Yarccouuer Charm.-, "eligible property" means land that, with its improvements, (a) is used to provide overnight axommodaaon to guests, and (bl comeswithin aclass ofproperty designated uader section 3 (a), and includes a campground, recreational vehicle park or trailer park that comes within aclass ofproperty designated under that section; 'uamprovements" has the same meaning as in the Assessment Act; "land" has the same meaning as in the Assessment Act; "strata lot" has the same meaning as in the Condominium Act; "strata plan" has the same meaning as in the Condominium Act. Reductionin assessed value 2. (1) Subject to subsection (2), the assessed value of an eligible property shall, for the purpose of its taxation under a designated Act, be reduced by the lesser of the following amounts: (a) $150 000 less 1596 of the amount by which the assessed value exceeds $2 000 000; (b) 50% of the assessed value. (2) Where an eligible property is a strata lot that is included in a strata plan, the assessed value of the eligible property shall . for the purpose of its taxation under a designated Act, be reduced by the amount determined by the following formula: C A =B(Dj where A = the amount of the reduction under this section : 13 = the lesser of the following amounts:
BILL 13 (a) $150 000 less 15% of the amount by which the total of the assessed values ofall the strata lots included in the strata plau that are eligible property, exceeds $2 000 000; ~ (b) 50°b of the total of the assessed values of all the strata lots in the strata plan that are eligible property: C = the assessed value ofthe eligible property; D = the total of the assessed values of all the strata lots included in the strata plan that are eligible property. (3) Where the amount determined under subsection (1) or (2) in respect ofan eligible property is a negative amount, no change shall be made in the assessed value ofthe eligible property . Regulations 3. The Lieutenant Governor in Council may make regulations including regulations (a) designating as an eligible class ofproperty for the purposes of this Act a class ofproperty prescribed under section 26 of the Assessment Act, and (b) prescribing. with respect to one or more classes of property, the method or order of calculating the amount by which the assessed value of eligible property in that class is reduced under section 2 (1) or (Z) . Commencement 4. This Act comes into force by regulation of the Lieutenant Governor in council. "'s Pefnter far enmn t41wnaaa+ Ywzau. IM 2 TOTAL P.a5
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