Contenu de la décision
Pursuant to Section 86, Indian Act RSC 1985 C.l-5 and amendments thereto, I certify that the attached copies of the
Chawathil First Nation Property Taxation By-Law dated October 8, 2004 are true copies of the said by-law.
\, ' i ( . Thomas Howe Director, Lands and Trust Services, a superintendent as defined in
Section 2(1) lndian Act RSC 1985
- -, M~n~stdree s Att,j~rcs 1ndlennc5t ' t . . ' , M~nistero t Indian Affairs and du Nord carlaci~erel t 111t erlocc~tec~fer deral .;:y . Northern Development and Federal lnterloc~rtor ,,L ,,. , auprks des Mgt~se t des Ind~ens~ l c ? t iI I ~ S L ~ I ~ S ' .'$ 4, -. ,. .. . lo r Met~sa nd Non-Status Ind~ans . . I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Chawathil First Nation, in the Province of British Columbia, at a meeting held on the 8th day of October 2004.
Chawathil first Nation Property Taxation By-law
i E Dated at Ottawa. Ontario this C?C
day of ' - Y - b f l b b - c -
CLIAIVA'I'HIL FI RST NATION T:i.\,-I'I'ION BY-LA\\' (2004)
WI IEKEAS thc Chawathil First Nation clccrns tt advisnblc rirld in the best intere~itso f the 1-llembur-s0 1'thc Cl~aii~;i t lI~'irislt Nntiun to os~ahlishb, y by- la^^,, ;I systctn o t ~th e reserve lands US thc C'haw;~ti~Fili rst Nation lbr the fair and c q u i l i ~ b l ~ taxation f'or local pu~-poscso f Innd. o r itlterests in land, including rigl~tsto occupy, posscss or. use land ill the rcsurvcs;
NOW B1: IT 1 lLKb,H I ' RESOLVED that thc ChriwathiI I ~ l d i a tR~a rld Tax:itlot~ Ry-Law approved or^ JLL I~C[ 5, I 994 and a1 I a m e ~ ~ d m c nttlise reto are herchy rcpca led and that the foIli)wil~gb y-law be and i s hereby e~~i ic tcfodr the purpose of taxr3ti011 for the local purposes of land, or. interests it1 land. irlctl~dirlgr ights to occupy, poss~*.. ljr use land i f the rcscrves p u r s u a ~ ~tot the prui ~ S I C ~ I01I. St he lrzllintl Ac'r, K.S.(' . rl11~1i 11 pn~.ticiilarp ursual~to thc provisions of subsection 83(1) of the Itldinn A r r , R.S.C.
Part Suction 1 . . . General Tnr;;hti or~I ' r o v ~ s ~ o...~...~...s.. .......... .. ............................................... 3 - 1 3 2 . Taxritio~ol f L:ltlcl anci Intcrcsts in Land ..................................................2..0. - 29 3 . Tiixation Ro l ls .........................................................................................5..0 - 39 4, Reco . v e . r y of r I'axcs .......................................................................................4. 1 - 59 5 . Aclrn~tl~stratiootfl By-laiv ............................................................................ (10 - 79 , . 0. Cicneral ......................................................................................................... XO - 88 There arc no sections 25-29, 36-39, 58-50, o r 68-74 at pt4tserlt.
SHORT TITLE I . 'Phis By-law n-lay be cited 35 the Prcjpc>rtj-T lrxutiorl B~.-lul-1' INTERPRETATION I . In this by-lait:; " ~ ~ S S ~ S S I I Ir~rlIe~a~ "lsa val uatiorl of property tbr laxat ion purposes; L b a ~ ~ Y -~~ ~~M . ~' * ~mI I ItCh~c' ~ A~SSS ~P SlS I I IBI ~jbI-Zla~it 'p assed by the Chief and Council o t'thc k i n d and approved by the Minister as the same inay be amended fsorn tirrlc tu timc;
"assessment roll" incl udos a supplementary assessrncnt roll and ir~cludcsa nyt hing recorded as an addendum to the assessment roll undcr (ho Assc.ssm(vlt H!- - l l x i i l :
" ~ s s ~ s s oI~I 'I"~ ~ I Ia1S1 :1ssessor appointed under the Asscssr~lcrrt& b-lni,i?; "Ba~d"m eans the Chawathil First Nation; "band council resolution" means a motion, as recorded in the 111inutes uf thc tncct~ng, passed rirlci approvcd at a duly convened meeting of the Chief and Council pursuailt to the consent of a majority of the C:ouncillors of the Band present at that meeting;
"Band land" tneans Rand land as defined in the A.sst.ssr~lc~rqrtl ..-lati:: "C'hief and Council" moan5 the (llliof and Council as defined i l l the A,s.sc,s.s~~lctr~ B 1-: /u :
"C.P." n1cans a Certificate of Possession as defined under subsections 20( 1 ) and 20(2) of the Itldiat~A c ~ ajn d f o r the purposes of this By-law only, includes a Notice of Enti tlcmcn~a nd a Ckrti iicato 01' Occupation as dctlned under- subsectiot~s2 0(3)a nd 2 0 ( 5 )o f thc Itldi~zrlA ct or any uthcr purmits, agreements of'licunscs issr~edf rom time to tinlo by band council rcsulution authorizing the use of band land by a Hand , 'i1icmbcr;
"improver1~ents" Illearls ~ I I I ~ S OU \I I I C 3~s~ d~C ~ i t i cin~ ith c ASYUS.SI?ICBIjI/1 -1~~12p; "l/tl-liarl /Ic-r" rncar-ls the It~tliut:?l rr, Ii.S.(1:. 1985, c.1-5 and any amendments thci.cto; "interest" meatis intcrcst as ciufirled in the Assc'ssrtrcjnt Bj.-/uw; "intcrcst t~oldrr" tllsatls an interest Iloldel- as defined in ~ h ,c4 .~.sc.s.r.t~L1(~0.1-1L~l z i l~ ; "i~~tc.i-ci r\lt Iilrlci" rncans an interest i l l land as defi~~eicl l thc .-I.v,j ~ : i r r ) ~B~J~I-/1~ 1r1 ': "lancl" tneans I l~ndas dclincd in the Asstlssitleitt &-l r r l r . ; "Land Titli. Ofijce" nleans the Land Title Office as detil-led in thc A,s,st~,r,srnthB~yl-rl cllv; "legal description" means a description suf'ficicnt to dcscribc a propurty for the purpusu of its registration in a Land Title Of'f icc or thc Rcsorvo Idand Rcgister;
"Minislcr'' nlcans the Minister of Iridian Affait-s and Northcm r>evt.lopmcnt; "n~unicipail t y" means, in ;ic.c.u~-dar~wcieth the context, eit lies any arca i n c o r l ~ o t ~a~s l ~ d a city. district, township, to\\ 11 o r village, u ~ ~ d satn-y Act of' the lJ~*ovincocf ' t3rilish Columbia, or the corpol-atico11i nto 1% hicll th t rzsidcnts o f tho arca hak~eb ccn incorporated as a municipality 01- 1.eg1onal districl pursuant to Ihc pro\.isions 01' tllc Local I ;o~)c~~-mA~cmcr r[rRt .S .H .C . 1 9961 c. 323;
"1~arccl"I IIC';IIIY:t parcel as defined in the Assc.~snler~q ,t. - l r r ~ l . : "'l'ax;~tic>n~ Z ~ I H I I I ~ S I ~I~I ~I ~O~I I-tI"hS e Taxation Admitiistl-rtlor a l ~ l ~ o i n lbcy~ lil lcr hicS and Council under this By-latz:;
"rcscr-vc" meails Hope Ind iiirl Resenre No. 1. Sc Ilkam Indian Kescr-ve No . 2, Grecnivood Islarlci Indian Reserve No. 3, ( 'h3n '3thi l Indian Iiesurvc No. 4 and Tunnel Indian Reserve No. h as d e t j ~ ~ eildl h uhseclion 2( I ) of i h u I~rdiatt'd cr and all) iatld Ileld . . ,, as a special Reserve h r ~ h ic~ s ur ~ n db et~cfitc lt'the Cha~vathilF irst Natioil pursulit~t o sectiorl 36 of' thc I11U'ilul 11~1 .
PART 1 GENEK.4 I, I 'AXATlON PROVISIONS
2. ( 1 ) As providud in this Hy-lait:, and for raising rcvunuc Sor local purposes, (a) land and interests in land a i ~ dim provements to land and i r~~pro~~emen t s to interests in laid are s ~ ~ b j etcu tt axation;
(b) sub-ject to -any exemption contained in this L3y-laix:, mJcl.-yi ntcrcst holdcr of land shall bc asscsscd and laxed on hislhcr intcrcst in such land; and
( c ) rvhcrc two or tnorc persons arc intcrcst holdcrs in rcspuct of Ihc samc parcel of land, those persons are jointly and sei~erallyli able to thc cxtcnt ol' tlicir respective interests in sucll Iaild for the taxes levied ~111detrh is L3y-la~v.
(2) A person assessed may appeal as provided in the i l ssrsv t~l~H~)r-~-l(cc li.. (3) Taxes levied undur this By-law relate to the calendar yuar i t i \\ hich thc lu\,y is first made aid are based on tliu asscsscci valiics of land as pro\/idc.d uncicr- 1 hc Asswsr~lutlt& -la 11:.
3. ( 1 ) A person ciho has custody of or- control ovct- infbnnation o r records under this By-law shall i~odt iscluse the information or records to any othcr pcrson cxccpt
(a) in the coursu of administering ur enforcing this or anothur taxation By-laiv;
(b) in C O H I ~p roceedings rclating to this or nnothcr taxation By-law; ( c )u nder an zlgreernent that (i)i s bctwccr~t hc Hand and anothcr band withi11 the meaning of "Rand" as tlsccl in thc rildicrrl Acbto r anothcr ~ ~ V C ~ I I I I ~ C ~ ~ ,
(ii) I-elates to thc ;idministration or enforuen~ero~ft taxation b ~ , - l r ~ w s . ( i i i ) p ~ - ~ i ' i h~ lt.~ rh*cs d isclosure of it~fot-mationzl ~lc ir ccords and cxcl~angeo f similar i~~formiioint m d t-tcords \\.it11 that other hand or another ~ O V C I - ~ I I I Io~r ~ I ~ ;
(d) fi7r ~ h pcu rpose of the compilation of's ta~isticali nti)rln;iti~ubl ! the Hand or. thc Crovotnmer~to f C'anad:~.
( 2 )S ubsection ( I ) docs not apply i l l respect of a taxation roll.
4. Evcry person shall keep books of'accour~at nd records that are adcqu;ilc for the purposcs 01' I his By-law and co~lforlllto gcncrall y accepted principles 01 ' accounti i~g.
5. ,4p erson IV~IC)f ails to comply with this By-law 1s i r~\j c)lation of this By-law u h t t ~IIC she
(a) refuses or fails to rnako a rcquired return: (b) in making a return, 01.u t I~c~-\ \ , is\\e,,it tlllolds illfortnation rlzcessary to ascertain the t r ~ t~axea ble amount o 1' n property, or uthcr basis of'a ssess~i~ent;
( c )r efuses or fails to furnish :1r1 o['licer any access, hcility or ass i s ta t~c~ required for an entry on or euatlli~~atioutfl propcriy or accounts;
( d l I-efuseso r- fails to iittcnd or 10 sul~~ll i~ti ~nself/hursuIl'teox r l r n ~ i ~ a t 0~1o1 ru~at ll 01- o ~ l l c l1-s~c: ~
(tif hils to keep a book of account or r c c ~ r drt qtlil-ed IO be kept by hi~nlher
6. A person who knonringly and wilfully makes a false or deceptive statement in a return requit-ed under t h ~ Bs y-law, fi-audulently or~litsto give in it a full and correct statement of'the property, or other basis of assessmet~ot f the po1.sot1 liable lor payment of the taxus, or tnakes or keeps a fhlso entry or rucord in a book of'account or record required to bc kcpt undcr [his By-law, lkils to comply wi th this By-law.
Ijcfac'irlg Posted Ad~~crlisrr~irrl/ 7. A person who tears down: i~ljui-eos r defaces an advertiseme~~nto, tice or docume~k~tt- l~ichu, nder. this By-la\$! or the A.SSC'S.SYIIDEjI'~-/~ll ~t'. is posted in a public place, fails to conlply ivith this By-law.
8. ( 1 ) A pursotl who fails to comply with this L3y-law or with the duties imposed by this I3y-law nlily ha\.t: any serviccs providcd by thc C'hawathil First Nation to the person or to tho land cancelled by band council rcsolulion passcd by tbc C'hie f'and Council.
(3) Before sen-ices may be car~celledf or hilure to cor~lply~ vi thth is Ug. iaw. ( i ) tile pel-son who has allegedly failed to comply shall be given the oppol-tunity to attend before the Chief and C:ouncil and present whatever evidence the person dee~nasp propriate; and
(i i) thc C'hief and Council shall makc a dctcrminatio1-1t hat thc pcrson has failed to comply with this By-law based upon the evidence presented at a meeting held to consider canccllatic~no f'sori~icesp ursuant to this By-Ian-.
(3) Kotice of a rneeting of thc Chief and Council to consider the cancellation of services s h u l l be givcn to a person ivho is alleged to havc hiled to co~mply\? .it11t his By-la\\ by way of a registcrcd lutter directed to the persoil two weeks prior to the meeting ol' ChieC and Council.
9. ,4 director, managur, sccrctal-y or othcr of'fi~uro f a corpo~*alioonr association, or a mernber of a pat-tt~t.~-shoipr syndicate, who kl-iowingly and willully authorizes or pel-mits a failure to c o r l ~ j ~\lij i th this Rv-law on the part of the, corporation, association, partnership or sylldjcate also fails to c o n ~ p1l% ~it1~1 t his By-law.
Du f c,~Ji jr F ' q : ~ ze rr t OJ' Tu.I-L>,s 10. ( 1 ) Taxes levied under this By-law are due ;ind pa>,;lbleo n or befur-c August 1 of' the year-in which they are levied.
( 2 )I f' a portion of' the taxes rel~lai~ulsn paid o11A 11gust 1 , there shul l be added to them, as a penalty, ten percent ( 1 O ' X j l of the 1111pdid taxes atld the arnount so added in each case shall for all purposcs bu decnltl~pi utt of thc ti~.l\;cs.
(3) If a POI-tiono f fhc laxos, including pcn:lltics, tc.rt~:litisu npi~idc l t ~F lccct~ihel- 3 1 , they are deemed delinquent 011 that d i~ya, t ~ d:lt 'ter that daj, shall hear i tllcrcqt 7t a rate prescri bcd undcr sectior~8 5 of tll is By-Ian,, c o t ~ ~ y ~ o u t ~clud:eirtde sI\', t~rltilp aid o r recoc.ercd. Accrucd i n t crcst shall tb I. 311 purposes be dee~nedp art of the clsl i~ ltq~ eilt taxcs us if thcy had originall) i'orn~edp art of the taxes.
( 4 ) , 411) dates. tiirles or periods established under this By-law or thc C'hn~z~ati~il Fil-sr !t'lltiojr , - l . v , vc . , \ . . s~r~c@~t, t~-/l ( r ~ z < may be changed or extended by sixty (60) days by H a 1 ~ 1C 'OLIIIC'I ~R C S O I u t i oti to permit, enable, and allow the effective and efticicnt i t~~plerne~~tataincdl r la d~llinistrationo f this By-law and thc Charvuthil Fir-sfN l l f io~z . ~ S , Y ~ * S . S~U*I ) rBt\ .-lo i t < .
I I . ( 1 ) The Taxation ,4d1ninistrators llall a ~ l di s author-ized to receive deposits of mmey or1 17ellalf of the Chawathil First Nation to be applied to taxes I c i i d u t~dcrth is Hy-la\v and to provide for the payment of interest, compoutlded c~u:lt~ct.Iyto, thc pcr~sotil iablc f'or the taxes as presccibcd undcr section 85.1 of this By-
I:i\v.
(b) as a r c f u ~ ~OSd t hat part o f a ricj~ositi n cxcoss of tax payable, may be paid out of the taxation fund established pursuarlt to this I3y-laiv
12. ( 1 ) The Band may apply to rcccivc furlds b I\ ;? ot'a p r ~ > ~ ~ ~ ~ e i ~otf- i ~ i - I j e ~ ~ taxes from the Guvernment of Canada, the C;o\~crnt11~'111 ihc Pro~-incozf Bri tisll Columbia, ur froill a corporation includcd in Schudulc 111 or 11 ' of the Pi<istno~lIlr t Lirzr oJ"llst.s.A ct, 1I.S.C'. 1985.
(2) All funds rccoived pursuant to thiq Hg-law shall he deposited in a scl~aratc special accourlt co\lerud by deposit insrirancc in trust fbr the C'Ilatvat h i l First X ~ t i o n , and until requircd to bc used, may be i n ~ ~ u s t uicnj
(a) securities of Canada or of a province;
(c) ir~\-rstme~g~il;t~sl -r~ntccbdy a chartcrcd bank; (d) del~nsirsi n. or shares or e17idence of debt of, a credit union or trust C(711117311Y: OI'
(u)I ~ C P O S ~ts i t i the First Nations Firlarlce Authority.
13. ( I I 'I axes are payable to the Chawathil First Nation al thc of'fices of the C'hii\vatI~iFl it-st Ni~t iorh~cl rni~Iistr.ationo n Chawathil India11 Reserve No. 4 at t l~c iiddresh prescribed i~nderse ctio118 3 of this By-lait', and may be paid by cash, cheque, post oftice r ~ ~ o r o~redeyr . postal note, express orders us electronic funds transfer.
(2) Payment tz~lderedb y cheque or other order shall be nlacic payyablc to the Chawathil First Nation and thc tax shall be deemed not paid, cvon i f a receipt is give~l. ~ ~ n tthi le alnount of the cheque 01-o rder is received by thc C:hau.athil First Natrun.
PART 2 TAXATION 01; LANL) AND INTERESTS IN LAND
20. ( 1 ) The Ibllowing property is exe~nptfr o111 t;is;itiun (a) land and it~~p~-o\;emconcctsu picd 01-h cld I > \ i t 111e111hc0r 1 ' the C'haiva th i l First Nation;
(b) land and in~proven~enotsc cupied 01-h eld by rl~cC 'll;~cvathilF i [.st Nat iori; ( c ) l ar~da nd improvements occtipied or held by zl boci>.c orporate owned ot- co~ltrolledb y the Clha~vathiIF irst Nation.
21. ( 1 ) Where a property is acquired hvn person er~titl~tcot la\; c.xcrnption under clzl~ise2 0(a), the exemption bccort1c.s ct't'i.ctivz ill the tau~itiotly e,lr succecciiug the year property is acquired bj- the person.
( 2 ) \ \'llcrc ;i p s ~ ~ p c i~s taycq uired by a body corporate entitled to an c.\c~rnptjuiu~n dcl- c.lausc: 20(c), tho exemption fkom taxation shall be for a pcriod of i ' i ~c , ( 5 ) y c;lr-s fi-u~nth c datc of ricquisilion of'the property or the date this By-law comes illto ft)rce. IS.II~Ctl ever shall bc later.
(3) A body corporate owncd or controlled by Cl~awathilF irst Nation may, upon expiry of arl ehemptiori pursuai~t o clausc 20(c) and subsection 2 1 ( 2 ) ,a pply to Chicf' and C'ouncil for a furttler exemption for a pcriod not cxcecdit~gf jve ( 5 )y ears and the Chief ii11d C'outlcil Itlay grant such an exteilsion provided thal, in thc opitlion of the C't~iefii~Cld'o uncil, sucl-i an extension would be in the bcst inlcrcsts of thc [:halt atliil First N ~ L ~ I O I I .
22. ( 1 ) Sut~jecto subsections (2) and (3), lard and intcresis in land s ~ l i t lbl c ,. ' assessed and taxed in the natme of the inter-est holder-.
( 2 ) LVhcrc a stutcmcnt \.cri lied by zil'lidavit i s firt-nishcd to thc osscssor- sIloic.it~gth a t a parcel of' land and impr.oc.ements have been assigned. sold or leased hy tile itltercst t~olderto another person, the other person's name shall be noted on the ; isst .ss~~erto~llt, and like rlotice of the assc-ssrnent shall be sent to him as to the interest holdct.. 7'hc t,iucs asscssed in ruspcct of that lanci and improvcmcnts may ihrn he rccovcr.cd cilhcr from thc in {crust holde~.,o r from ttie assignor, p i ~ r c I ~ r ~o r~ tc iri+an t, or Srum u f i i t ~ t r ti' n terest huldcr. r~ssignol-p. ur-chnscr or- trn;tnt. s;l\ ins his rccoursc against other persons; but in citst: of : ~ I Ia s s i y ~ ~ ~ ~ocr .slallte . if the rt.gistr~-edin terest t~older furrlisiles a statement to the assessor r~ndrlt-h is sectio~sl Ilon.ing that 311 ;issig~lmunto r- otl-ler forin of transfer of land has been c ~ c ctetd~ ~ I IdIrJl i x r red tv tllc [~i~ichoscthru. registered interest holder is not ~,ersor~;tlll>ia,b lt. to 1 ~ 1 1 . t ,~.'\cs ;~sscsscda ticr thr~t( or the land and irnpro\lcmcnts.
(a) land, the title of wlljch is in t h t name of'lIcr Majesty, is hclcl under. a lease, lice~lsea, greemellt for sale, accepted application for p r t~c hasc, casc~nctn, right o t' way. or othenvise;
(b) lard is held in trust for thc C'lla~vathilF irst N,itioti clr thc riicmbc~so ['the C'hawathil First Nation and 11cld or ocuupiccl bj. a pct'sc~ti v tio i s not ii n ic t t~ t~ocfr the Chawathil First Nation: or
(c) land is assessed under secticlr~3 5 clf the .,lsscuLxt~lclr~lrI . - I I . I H .t,h c I:md cir intcrest in land shall be assessed :it~dt he interest holder taxed, but the assessn~zno~f' taxation shal l in no way aflkct the riglit of Her Majesty in the land.
(4) Notwithstailding subsociion (3) and section 2. where a person is an intcrest huldur- uf ruscrvc Irind and helshc i s a pcrson
(a! \xhr, dor~atedit to the Crown in Kight of Canada for tho usc and bcnefit of Ihc. C'h~nLi I I I ~ LFI irst Nation or the members of the C'liawathil First Nation;
[ b j \s t ~ oso ld it to the Crown in Right of Canada on bchalf of the Cha\vathil Fii-st Nation or the mcmbers of the Chawathil First Natio~la t a value that ~vasi,n thc.
O ~[liIon of' t l~cC hie i' and Council, substantially less than its market ~ ~ a l uocr; rc) who does riot pay rent or other valuable consideration for the properly , helstie occupich to ttie persot1 ~ v h odo nated or sold the property to the Crown in thc Right of Canada on bchrilSof'Clhawathi1 First Nation under clauses (a) and (b);
hc:js l i e shall not he taxed as an i~~tcr-chsott dcr undot. subset tion ( 3 )s o long as Chicl'and Coutlcil are satisfied I l e~s I~qtu. alifies iii~dcrth is ~ectiotl.
23. The ;~ssessedv alue of land and iinl~roveinet~sthsa ll be detcrmincd LIJILJCI. f l ~Ac. ~s~~.ss t r rHc~t~.t- la~t . .
24. In th is B y - l a ~ ~ , ( I ) The Chief and Council shall makc p~*ovisionfso r the taxation ol'land and improvements under this By-law ir~clrrdingt he prescribi 11so f tax ratcs. ( 2 )B y prescribing tax ratcs under suhsectir>il(1 ): thc C:hieSand C'outlcil shall bc deemed to have adopted a variablc tax rate system.
(3) 'l'hc i.ariahle tax rates for each tiluatic~rly car prescribed by thc C ' l ~ i u fa' nd Council pursuant to subsection (2) are thosc tax t.;itcs set out in Schedulc ":I" 10 this By-law, such lax ratcs to he applied against each onc t h ~ i ~ s a tdl odl lars ( S 1000) nt ' actual value ofproperty i11 each rcspuctivu class as sut n11r 111 ScheJule "A" <.I ~hrs By-law.
PART 3 TAXATION ROLLS
30. ( 1 ) The Taxation Adminisir-alot sl~r~plrle pare a taxatiorl roll 11 I l i c l ~sh all, f'or cach parcel of l a ~ d01 1\ \ hich taxcs arc imposed or levied undcr this Rq0-lili\. ot. utlder another by-Iaik, t l ~ ptro vides for collection oi' tax undei- the by-law , sci 0111 the inlbrn~atinnin the form that thu Chicf'and Council ma), p1-cscribc by by-lay.
(2) On completiotl of the taxation roll the l'axatiotl :\dt~linistrritor shall rnail to 1.1 er), person rlarned in i t on or. beforc Junc 30, a tauatiot~1 1utice i1-r the fbt-rn and
cont;iii~ingth e in fu~-~~~atht iaot rthr e C'llicI';~t~C(I'o i111~n'iln y prescribe by by-law ( 3 )T hc taxatiorl notice shall be directed to the last kuoivn assessud interest I~oIder.
(4) Taxes l e ~ i e da nd collected uncicr this By-law shall, cxcept as othernrise proividt.d,h c calculated, leiried and accounted for by the Taxation .4dministrator to the C'hi~t ' i~nCd: out~cilo n the assessed values entered in thu asscssmcnt 1'01 1 35 1>roi'1d~'d i111dc.rI- ~ L .' - 1.~.st~~.)tiBley1-klfm t'.
( 5 ) The duties iillposed on the Taxation Adtninist~.atorb y t h e C'hief'r~ndI 'r>lir~cil pursuant to this By-law and other by-1aci.s of the Chawathil First h'3ti011 3s to the annual taxation 1-011,a nd all provisiorls of this By-law on taxation r.nlls apply. so far as applicable, to thc supplementary taxation rolls and, lotw withstanding this Ry-law, iin lcss ri supplcnlcn tar! assessment roll has beer1 incorl,ora tc~di ll t c ~th c t : l x r~ t~orno ll undcr subscotion ( O ) , ~ r n o 0s11 supplen~entaryta xation rolls arc cluc thi 1-11( 30'1 days from thc date that thc s u p ~ ~ l c r n e n ~tarslart~ in~1 1i lotict: is rlliiilc J.
(6)~ ~ T l ~Ic> Cr~ ~c) I +.L ' (71-a fjel- f11e taxation roll is co~nplcteda nd before a ta't;ation notice is mailed u ~ ~ dseurh sectiorl (21, a supplemuntary asscssment roll is prepared under the A . S \ . L > ~ * CUI jI'-Il~il~lt-I t~h at results irl n change in tho tax payable fbr that taxritior~y cal., t hc Taxr~tiot,i Adn~it~triast or may incorporate ihc supplcment;-lry asscssmcnt roll into thc axa at ion roll to reflect thc arnendcd tax payable and may rssut. a single tax t~c~t icstl:l o\i'it~gtt lc r~mctidcdta x payable.
31. The taxatiml 1-011 shall be placed in [he oi'lice of the Taxation Administrator or such other place as the ChicS and Council may direct, and the roll shall bc opcn Sol. inspectior1 by the pub1 ic during regular business hours.
32. The taxation roll is thc propul-I} oi'lhe Cl~r~watlI~-iirls t Nation. 33. ( I ) Where, subsequent to u01111,lct i c w , eel-t it'icat iorl or deposit of a taxation 1-(>11 under this Part. it i s shown that a pt'ol~c'rlyr 4ccorcicdc 111 the roll was not liable to
taxation fbr the year fiv ~vhichi t \$'as taxed, o r has hecn taxcd fbr rnorc than the proper amount, the Taxalion ,4dmi11istraiors llal I , a t thc direction of' the C'hief and Counci I. raniit 01.1.cfi11ldto he person liable for the unpaid taxes the amount of' taxes shoctrn to h a ~ boe on imposed in excess of liability.
(2) Where taxes inlposcd undcr this L3y- la^^ are due fi-orn a person liable for the unpaid taxes to ~ v h o nan~ a rnouilt i s lo bc refunded under this section, thc amount may, at the discrutioi~o f thu ChicC rind C'ouncil, be refunded in ~vholeo r in pat-t by being applied as a credit 011 account of thc taxes duc or accruing duc.
34. 'T'hc Chicf';jnd Council may, at any time after the mailing of the taxatiorl notices tbr that year, with or- without notice, receive a petition from an interest holder nf'land who declares himseIf;/herself: from extrerile poverty, unable to pay the taxes levied against him/lier, and rnay reinit o r reduce the taxes due by the petitioner or reject the petitiot~.
35. Where an appeal fi-orn thc decision oI'a Hoard 01' Rcvicw to the Federal Court is made, thc gi\ling of a notice of'appcal or delay in hearing of' the appeal shall not affuut Ihc duc dalc. thc delincluetlcy date, the interest or any liability fcir r l . 1 ( ~ - i u r ~ r as provided by this Ry-la~ii,n respect of tax levied on the assessed value that 1s [he subject of the appeal; but i C thc assossrilcnt is sct asidc or ~ h aoss essed value reduced on appeal, the perscnn liable for the unpaid taxes on completion of the action, sball be entitled to a rtljitrld of'the tax or excess tax paid hy hirnll~ero, r ally interest imposed ur paid on the tax for arrears.
REC:OVERY OF TAXES 40. ( 1 ) An interest holder named in the tnxatio~ro~l l in any year is liable for all taxes it~lposedd uring the year and all unpaid taxes imposed in previous j/e:lrs.
(2) The liability for taxes is n debt recoverable with interest as p r u ~ ~ i d uind this L3y-law by actioi-i in a tour-t of compctcnt J iiri sdiction.
(3) A copy uf that part of thc taxation I-olIt hat rcScr.s io ~ h tcax es payable by at) interest holder and a copy of that part of the u s s c s ~ m c ro~l~l. ccr-ti fied hy the assessor as a true copy, is evidence nf the debt.
41. ( 1) Taxes assessed or imposed and d ~ fcor land a11J o r inipl-nz~in et~ts under this By-law, or any property subject to t a u t i on ~ ~ n d ciln-o tl~erb y-laii . for111a lie11 and charge in f:i\:our of Chawathil First Nution on tllu cntirc property taxed; and every lien or charge created by this subsectiotl has priority ovcr every olhcr lictl, ohargc or ctlcumbratlce on the property, fro111t he tinle of rqis t r i t t io i~.
( 2 )T hc lien or charge created by this sectiotl and its pr i~wit) ,is 11ut lost or in~pairedb y any neglect, omission or error of the Chief atlci C'L~LII ,I IthCC~ ' l ' ; ~ x ; ~ l ~ c ~ t i Adrninistratoi or of any other agent or officer, or b). taki r ~ ogr. f i~tii t ig to t;ke prt3ceedi1lgs to recovcr the taxes due. or by tcndcr. or aczcptrlrlcc c) t' p3t.t i31 ~l i lyrnero~ft the tines or 17y \{'ant of I-egistratiorl.
32. No sale or transfer of possession of any propcriy subject to a lie11o r charge i n f . v o u ~o-f tlle Ct~awathilF irst Nation shall affect thc right of'dist~*esosr sale of the property lmder this By-law for the rccovcry of thc taxcs.
43. I V l ~ s r pr i-opel-ty is sold or assigned the arl~ounot f thc tax licn Sor irrlpaid t a w s cclnsti tillc's a first c liargc on the procecds ol' sale or assignmet~t.
44. (1) Before taking procceciings for thc recovery of trixcs under this By-law. the Taxation Administrator shall give thirty (30) days noticc to thc per-son liable for payment of the unpaid taxes of t l ~ r i rin tention to enforce payment.
(2) The [lotice 1 1 1 3 -h e given hy letter rnai1t.d to the addrcss of thc pcrson liable for payment of tllz utljxiid taxes as last knotvn to thc Taxation Aci~ninistcator,o r- by a general or special advertisenlent in a newspaper of guncr-al circulation publishcd i l l the pro~rinceo f British Co1~11nbi;i.
45. Taxes, which are duc, may bc ~-cuoc\r cd h- r~ r t in1~11 l; IIIJ. cc)i~~n-t' competent jurisdiction as n debt due to C'h~~warhFiili -51N atio~i.a tid illc court inay order costs accord i~~gly .
46. ( 1 ) With the authorization o f t h e C:hief and Cout~ciIi,f ttlc taxcs or any portion thereof remain uilpaid after rile thirty (30)d ay 1~~ric~)~d r o v i d cbdy scc tion 44. proceedings by way of distress, as set out hcrcin, 111~1b~c 1;1kc'11 h't tic Hatid. ( 2 )T he Band shall scrvc a Notiut of I 3 i s t 1 . eo~t~l the ti1.i debtor atld providc a copy of it to thc C.P. holdcr. ivhcru a i ~ p l i c ~ ~ tir~l lrelw, hr-t~sle t ~ j r t tir l Sihedulc "13".
( 3 ) If the tnxcs, or any pol-lion thoreof: remaill outstanding follon,it y t t ~ c timc pr.ovidcd by thc Noticc oI'Dislress, then the Band shall effcct a sci~ur-bcy distrc.5~o l'suuh propert.. and post a rlotice of the propcr-ty u.hich is scircd pursualit to this st.ctic)n on t l lu~ncl . Thc se i~edp roperty shall then be in the possession of thc Bai~da. s represented by the Taxatioi~A dministrator.
(4) So long as thc taxcs, or any portion thereof, remain outstanding, no goods seized pursuant to subsection (3) which are located 011 reserve shall be rernovcd therefrom, and ally sucll removal shall bc considerod a trespass. Ilrithout restricting the ge~~eral iotyf thc: foregoing, I ~ C I such property shall be seized by a bailiff, shcriff: assig~leto: r liquidaiur or tnrstcc, or authori1t.d trustee in hal-tkruptcy, except under the ; ~ ~ i t l l ~ roift >th'e Chief arld Council.
47. ( 1 ) I f ' t l ~ tH: and seizes by distress the tax debtor's goods pursuant t o subsection 4h(31 , and the tax debtor does not comrnencc tcgal proceedings 111 a court , of competent jurisdictiotl \+.ithi11si xty (60) days after thc cilitc oi'sujzure cha l lengi~~g
such. the property nlay be sold in accorda~-~~cc~ ' itthhis Par-1 and Ihc tax debtor- is cstuppud frotri d c n y i ~ ~thgc validity of thu seizure and sale of such property.
(2) Upon thc cxpiratiorl of sixty (60) days after seizure by distress pul-sual~to subsection l h ( 3 ) , if the outstanding taxes have uot bee11p aid ill full, the goods seized will be dee~nedto ha1.e been abandoned by the tax debtor and may be sold hy public auction, the proceeds of ~t,hichw ill be used for payrnerlt of taxes.
( 3 )A Noticc of Salc of Goods Seizcd by Ilistrcss in the form set out in Schedulc "C:" to this By-Ian .sl~albl e puhlishcd in at lcast onc newspaper of gcncral local circulation for- seiren (7) days prior to the sale, and shall bc posted 011 tho tax debtor's premises located on reserve.
(4) The sale of goods seizcd by distrcss sllall be conducted at the time and place advertised pursuant to subsection (3), unless it is necessary to adjourrl such sale, in which case an additiorlal notice shall be publislled in the manner pro~ridedi n subsuction (3).
( 5 ) , 4ny surplus resulting ti.0111t he salc condrrctcd pursuar-tt to subsuction (4), aftcr deducting all liabilities of thc tax debtor, including all costs and chzlrgcs arising fro111 the sale, shall be paid to the ournero f the proper-ty seized. I11 the w e n t that the Taxation Administrator is uilcertaii~a s to the per-sot1 entitled to such surplus. the Taxation Administrator shall pay such 1noney into court by way of ir1ter-pleaclt.r action.
(6) Any goods nf ally tax debtor that ~vouldb e exempt fl-om seimre under a writ of executiotl issued hy a superior court of the prnvirlce ill which the seizure is made arc excmpt From seizuro under this scctioti.
48. ( 1 ) With the authorization of the Chief and Council, if thc taxes or any part thereof rer-uai~u~n paid after the expiration of the thirty (30) day period p ro~~idcd ill section 46, pl-oceedings by way of sale of itnprove~nentso r proprietary interusts inay be taken hy tlie Band. The Band shall serve the tax debtor and C.P. holder. wheru applicable, a Notice of Sale of I n~prnvementsa ~ ldD isposition of Interests on Reserve, in thc form sct out in Schedule "D" to this By-laiv.
(2) O n June 30 following the year in which the taxes arc imposed, and upun the failure of the tax debtor to pay the oi~tstandingta xes or to cornmence legal
proocedi rigs It l a caul-t of curl~petctn j i~rsid i c t i o ~c~ha llenging tho sale or dispc~sti on. thc Hand througl~it s Taxation Adminisrrntor st~alsl ell thc irnproc'en~er~ct~sr -d is lmse of' the interest of t l ta~x d cl~torin the reser1.t. b\. put?Iic auclio~lo, i- ~ I I - S U C ~ iItI] I~ ubsectio~l ( 3 ) bv public te11dcr.
(3) The Chief a~ ldC c~ur~csihI all preset-il~e the I I I O ~ ~ UofL'p~u hlic tender, including ihe condition5 of salc, nlethod ofkpublicatiotl or circulation, and conditions attachell to Ihc acceptance of ariy ofrcr*.
(4) 4 Notice of Sale uf lmprox emcnla and Disposition oi' 111tet-esti n the 1icsct.i c io the f ~ ~ r . rs~c lt nut in Schedule "I)" to !his By-law shall be published in at least UIIC ( I 1 newspaper ot'gerleral local circuliltioli for seven (7) days prior t o the sale. anci shall he posted on the tax ckbtor-'s prcn~iscsI oc~ired0 11 reserve.
(5) The sale of the irr~provcmcnlsa nd disposition of ir1tct.ct~ i t l rile reservu shall be conducted 3t the time and plaoc advertised ~ ~ u r s u atnot s ubscction (31, unluss i t is necessar}) to r~cl_lout-srul ch disposition. 1 t . a ~a djourn~neuti s ncccssary all additimal noticc shal I he p~iblishedi n thc samc ni;lntlel- provided by suhsecrlo~l1 .7).
( h )1 '11T~a xation hd~~~inistr- ;u~ptonr .r eceiving tile prior approval of thc C'hicf and Council, may at ;iny sulc and dispositioll corlduclcd pursuant to subscciicin (2) or (I),s et an upset price L-C[LI;I[ tu ttic i>i~tsta~lditnagxe s: \\ it11 respect to that property, and that upset price shall hc the loct,est price fol- which t t ~ iem provements may be sold the interest in the rcscl-1.c disposed. (7) W1ler.e the -Faxation Administrator- srt s ;~nu pset price pursuant to subseciion ( 0 ) -a nd theru is no hid at the salt: rind tlispositiorl conducted p111-suantto subscction (2) or (3) t l~atis cqual to or greater than thc upset price, the L3a1id shall he deenlcd to he the purch;~sc,;~11-1 d shall acquit-t: [he interest in the land fret: and clcar o f eucurnbrances or c11argt.s.
(8) At auy time \vithitl sir; (6) n~on t l~afst er the sulc r~ l idd isposition hcld pursu;lnt tv s~ibscction( 2) or (4)-t hc tax debtor may redeem his!hor improvernenls a n d interest irl thc Icscrve by paying to thc Hand thc SuII : ~ t ~ l o ouf~ a~llt t axes for which thc impr-ovements wcrc sold and the intere,st disposed, together u ith all taxcs ii.hicll ha\ c subsecluetlrl fa1 l cn due.
(9) I f ' upon the expiration of' lllc r-cdcr~~ptiopner iod providcd by subsection (81, any amount of tlit: trlses remains outstanding. the sale of the inlpt.ove~nentso t- disposition of thc inlcr+c.stss t~albl e considereci final and with hliuisterial consent, the
pur~c11i~scs.rh. all ohtniti tiilc to tIlc ~rnpt.oc.cmontsa nd to the tax debtor's interest in the Rescrve. Thc Taxaiior~4 dmitiistrator shall certify the sale in the for111 provided in Schcdulc " I ) ] " to this H > . - l a ~A. CCI-tificatics s ~ ~ eudnd er this section shall be rcgistcrcd ir-1 the Surrcndcrcd arlci llcsignated Lands Register or the Reserve Land Rcgislry and shall bc scrved on Ihe tax debtor.
(10) Upon the filing of the certificate pro\ idcd 13) suhscrtion (9). thc purchaser shall be substituted for the tax dcbtol- as thc holrict- 01' thc irilcrost in thc Reserve, and in additio~tlo ally othcr obligations, s l i r ~ lIl> c lirlhlc f i r ~l lIi 1ti11-trn xc.4 assessed against that interest.
( 1 I ) Upon the filing of the certifycate provided by s ~ ~ h s e ~ t(i9o1n,a ny surplus resulting horn thc sale and disposition co~lductedp ursuatlt to xubsectioil(2) c ~ (r4 ) , alicr deducting a11 outstanding taxes nf the tax debtor, includi l~ga ll costs and churgcs arising from the sale and disposition, shall be paid 01-r cturncd to thc tax dcbto~I.n thc e ~ ~ etnhatt the Taxation Adrrlinistrator is uncet-t;ljn 3s tu t l~cp arson crltitled to such surplus, t l ~ eT axatioi~A dministrator shall pay s u c l ~1n onc.y i ti tc) cuiirt by \vay of' intetpleader action.
(12) Upon thc filing oj'lhc cert i f ic3t t p~.o\'irjedb ). s ~ ~ b ~ t ' c('9t )i .~; lt~lyi ~ rcrnaining debt of the tax dcbtor ~ v i r~chs ~ ~t ztoc tliat prr>l)ertjvi, ~ llcu cling dl costs and ~'1131-gcis~ risi~ fikgn m thc salt r111d disposition, shall be extinguished.
1 1 3 ) If. p u ~ - s u a ~tlnt subsectio~ls( 7) and (8) thc Hand has become the o1vtic.r of' lhc iml>soc~m cnts r~lidi 11 tet.esl in the reserve, the Taxation Administrator r-nay scl l sucl~\ i , i t h i ~nl j n c t ~( 90) days Sor*n ot Icss that the upset price pursuant to C U ~ S ~ C ~ I C(h) )I.I
19. (I)C Z'ith thc authorization of thc Chief and Cou~lciIi,f the taxes or- any p3st tllet-eof retnai n unpaid, after the thirty (30) day period pro~.idedb y scction 40 has tupir.ed. pr-ocssdij~ghs y ii ay of ca~~cellat iof~ pl roprietary intcr-us{,a s sct out hcrcin, nuajf hc t,lkcr~h y ttlc Hand. Thc Hand shall serve a Notice of Cancellation of the tax d e b t o r ' s it~teresti l l tllr Keserve in thc form sct oul 111 Schedulc "Em to this By-law.
(2) The Band shal l triiiil a copy of thc noticc I.-cfi.r*~.teod i n subsection ( I ) to every place where the interest is rugistcrcd and to thc C.1'. holder, where applicable.
(3) Whcrc taxcs with interust are not paid before Jurle 30 of the year
follom-ing the taxutioi~y ear in M hich they v+.t.re imposuci, thc loztse, licenstl or- permit to occupy the property, n.hich is thc subject of the unpaid taxes may be cancelled. Thc -17;lxationA dministrato~d- ~ ; i l cl- e12if'y the ca~~cellatioin the fbrru pr~i-iciciilt 1 Schedule "F" to this Hy-law. A eel-ti ticate issucd under this szctjoi~s hall bc rcgis1crecl in the Sur rc~~dcratdnd II1tsi~n;itcdL i d s Kcgister and the Rew-1e I .and Kegister.
(4) llpon cancellatio~o~f thc tax dehtor's interest and with the consent oftlit. Ministel-. rlle Band shall acquire the interest in the l u i ~ c if t ~ can d clear of all encu~>~hcincoer sc har-gcs.
50. ( 1 ) Not\\jtl~stnndinga lly othcr aztion Ior the recovery of taxes set out in this By-law, if any takes retnai~lu npaid twenl!-fi>ur (24) rnoliths after the maili~lgo f the notice as sct orit it1 section 44 to this By-law, the tax debtor's intcrcst in the reserve in rospecl of ~ t . l ~ itahle~ t iir;cs rcrnairl unpaid shall, subicct tu subscctjons (2). ( 3 ) .( 4) and ( 5 ) Ilerein, be absolutely I'orfeited.
(2) The tax debtor's intei-csl in !he resen-e shall riot bc forfeited under sut~sectiot(l I) until the Rand sel-\.cs a Notice of Forfeiture pr~r-suanto subszcciot~( 1) and irl the h l - ~sne t out in Schedule "ti" to th is Hy-Ian-, o n the debtor. and on atlyntle else 1~110I nav be in lan~I11p1 ossessi~~ouf thc 1ri11dsa nd the date on which thc7 i , i l i debtor's inter-c.sl in t l ~ c :r t'senTef orfeits shall be the fortieth d i i ~af tcr thc dale on whicl~ the notice \t);ls scrvcd.
(31 Prior to scr.~~inthge Notice oi'Forl'eit~~tp.eu rsuant to subsection (4), the Tn~ationA dministrator shrill obtain authot-izatiot~fr om the Chief and C'uuncii lo proceed by forfciiure.
(4) The Noticc of' Fni-feiture shall statc ( a ) that the intcr.c.st held by the tax debtor in tllc rc'li'cl-\-eis subject to for-t'c~turc under this sec t jo i~ ;
( h ) lhc amount of all taxcs, coqts rlilcl fees that arc duc and payable to t h t datc ell' the ~zoticc;
(c) the date C)II ivhich the iilterest i l l t l~cr. csul*ve held by the tax debtor. ill forfeit;
(d) the right to II I -L 'L 'C~lIi~) ~-ii'iti~brye payrnetlt under this wcrion: and re) that on t'orfcilurc undet*t his sectioll. the intcrcst hcld by the tax debtor in thc resorve will be forfeitud clea~o. f'all charges except those rights oi'way, easelllcnts cjr- othcr such third party irlterests 1%h ich otl~er~viasteta ch to tile land or interest i l l 1;irld.
( 5 ) T he Noticc of Fo~+Fcilurseh all he g i ~ . eht y~ rnuil ot. by delivering it t c ~t h ~ person entitlcd to it at 11ir1t perst>i~'.lsa st k11ow11 addruss or to the address o f hat IJCI.SOII ivllich is spuciIicd i l l the I-ect71-cios f thc Hand.
(6) Whcru any jaxcs I-ernain unpaid on L)ecenlbcr 3 1 of the secoi~dy car after the calendar year in \r,hic.h tt~c'yw ere imposed, the paylncnt o t' those taxes docs not preL C I t ~S orfeiture unless thc paynlcn(
( a ) includes all taxes then duo and p;~yahlea; nd (b) is 111;~dcb efore fbrf'eiture occurs u~lderth is soction. (7) With thc consent of the hlir~istert,h e Taxation Administrator shall ci.r.lil'lJ. in tflc [onn set out in Scl~edulc"1 1" to this By-law that the intcrcst in the resen-e hclci by the tax debtor has beer] for-feitcd rind thc Register shall I-ecor-Jt llc d o c ~ r n ~:~:i:ll\t.: I!.rrlg thc tax debtor's interest in thc Koscrvc in the Register of Sur-l-crldct+uadn d l)es~gnatc'cf Laniis and the Reser1.e La11c1 Kcgistr-y.
(6 ) l lpnn forfeiture of thc tar debtor's interest the L3i~tlds llall acquire the intel-ust in thc land free and clear of all cncun-lbrances or charges.
51. ( 1 ) Where thu Taxation Adtnitlistrator has rcasor~ableg rour~dsto hclicvc that thc taxpayer 111te17dtos I - C I I I O ~ ~hiCs1 '11er goods fro111t l~crc sorLmeo, r it~tt't~dtos dismantle or remove 11js 11cr impro~~emonotsn resenre,o r take any other actiolls which nlay p~.ecltrdco. r i~~ lpedtllsc collection 01'lhe outstat~cli~t;~ixgc s oiving pursuant to tllis By-Ian, thc T a x ~ t i o:tI~d mi~listrators hall apply to the ('l~icf and C:ouncil for authorization to it~lmediatclyc omlnence any of the collection proceedings set out in this l3v-ln\s a ~ adhr idge or dispcnsc u i t h the titne pet-lods tequircd tl-lerei~~.
(2) In ths nltert~atie\ to sul~section( I ) , or i~porlth e request of the Chiuf a i d Council, the Taxation rid^^ i l l istrator may ini t iato proceedings i 11 ;I cc)\lr-t vf compctutil j ~ ~ r i s d i c ~[il ot~it ~itl,l starldi~lgth e fact that thc titwe for p;l)rne~lto f taxes has not yct uxyircd.
( 3) With the authorizntio~lo f t l~cC 'hicf'and C C ) U I IiCf t~h~e .t i l \Cs c ~ ta. ny part tllereof remain unpaid. after t h u Ihirty (30) day period pso\li~icdh q jccliori 43 has expired, m y surviccs pruvidcd by thc Ballcl or ~ \ I I - S I ~ ; ItIoI ~a ny contract M i t h thc Band, to the tax debtor or to the lands or. inlel-zsts located c ~ r tl h e rcscr-LC~ ' h i c h ave heell i~ssessedp ursuant to this L3y-l;iit nlay bc dil;col~ti~iueAd . Notice of Discontinuance of Services i t n thc form of Schedule "I" to his Hy-law shall be delivcrcd upoil the t;lx dchtur and to the C.P. holder where apprchpriutc, t l ~ti+ ty( 30) days prior to such disconti~~uancacn, d shall it~cludeth e datc, titl~ca nd place m-ithin that thirty (30) days. upon 1v11ic.h the tax debtor or the C.P. holdcr c:~ti Lippear before the Chief and Cuutiui I to show cause as to 11). fllc S C ~ ~ ~ I C sClS~ ouldn ot be cIisconti11~1~Fdo.I I O W ~ I I ~1 1 ~ appearance bt-fol-t: Chief and Council, the Chief and C'uullcil s11c211 determine url~c.tIler or not it nlill discclrltir~ues uch scrviccs, and if so advise the pursnn p r c ~ ~ ~ i d iS !lI LlIgI scrviccs, 10 disco11t i nue sudl services.
52. ( I ) As long as any taxes are in arrears with 1.cspcc1t o ntly lat~dr,l o structures or any other impro\.el~~enotis7 er,o n, u~i.n tllz lu~lds 11,~Ilh e r.crno\,ud cvithout ihc consent of'the ( ' l~ ia;fi r~dC v l ~ ~ ~ u i l .
(2) No per-sons shall ;icquirc r ~ n yp ropel-ty or right in a structure or otllel- improvcmcn~r cmoved it1 ~outra\~erltiont' ihis scciion.
53, For tlir pilrposes of this Pait, " takcs" shall ~neani,~ lcludca nd bc consj~lcrcdto i tiulude
( 3 ) interest chargeable ~~ncicthr-i s Ry-Ian.;
(c) taxcs imposed during the year in whit 11 collectiorl procuuciings arc commenced a~lcli I I 511h sccl i~rn?t cars cvhi l e t l l ey pt'occcd; and
(d) taxcs imposed =111du tlpaid for ycrlrs prior 10 the y c i r i rl Ivt~ichc ollcctjun proceedings are c o ~ ~ l n ~ c r ~ c ~ c l .
54. 'Z't~cp o ~etr s conferred by this Part /Or rcuovery of taxes by court proceeditlgh, clistruss, cancellatio~o~f tenurc and tbrf'citure 111ay be exercised separately, concur-rently or cu~nulati\~cl_t'.
55. ( 1 ) On sati.shctory evidcncc being produced to the asscssor tl-lat a parcel of land fur i ~ h i c hta xcs a1.e due llns been subdivided by plan c ~ sf u bdivision, or part of another parcel of land 011 wbicI1 taxes are due has bccn sold or assigned and docui~~e~ilotna te xecuted and delivered to the purchaser or assigt~ort,h e assessor inay, by certificate signed by hit~dher.d, eposit M it11 thc: Taxation Administrntor- on bctiitl i' ol' the C'haivarhil First Nation. an appol-tionmr~o~ft thc asscssed values as all131c j i ;II Ily the I3oarcl of Kcvicct. tbr the land and itnyr-uvcmcnis, betcveen
(a) ~ h sce parate parts of t l su~bd i i idcd pi-ircel shown on thu plan; or- (h) the patt of t l c)~tl~ cpr arcel sold and co11c;cyc.d and tlir remainder ot' [he parcel.
( 2 ) ' I'he C'h~ct'. atlcl C ' C I I I I I CIn~a~y apportion the tr1xt.s: t c ~th c scparate parcels, r-ccuivc payment of the taxes so apportioned for part L I t~ll c subdivided parcel or fur thc part 01' 1111: oil~erp arcel sold and conveyed. and leave the rerllaitldcr of' the subdivided parcel or. other. parccl cliargeable with 111c so~-rlatndeor f the taxes duc.
56* ( 1 ) 'The Taxation Adl111111.str.atossl lall give on demand, 14) ri pcr.sot~ making applicat io~a~ ,\x ]-i t tun strltcmenl of the taxes, penalty and in tc tu t clu~stitt~ding or a statement t l ~ 1t1o I ;IACS arc ~ ~ u ~ s l a ~ a~sd thi ei ~cags,e 111;1?' bc, at that dntc and s11:iIl charge the person fifty dollat-s (S50) for a search ;1nd \ir -i~tcns tatenlcnt fijr each ray roll folio senruhc~i.
(2) The Taxation Administr.ator shall 1101 c11:it-ge 11 person for a scarch of any I n 1 1-011 lblio in which the person is 11a111cads jntcrust holder on the folio.
57. ( 1 ) Urhere taxes on land w ~ t hti mber in comtnorciat quantities on it , from which the timber is bc i r~gc ut or r e m o ~ ~ ehda,v e become delinquent, the Chief and Courlcil rrlay make an order in writing, ofle copy of which shall be served 011 the person liable for the unpaid taxes or on the person by ~ v h o mth e tin-tber is being cut or removed, and another copy of m-hicll shall he posted iri a conspicuous position on thc land until the delinquent taxes have beer] paid in fiill.
( 2 )M 'here an order has been made under this section, a person who, while the delinquent taxes or a part nf the111 remain unpaid, cuts or removes timber from the land for which the order is made fails to c o n ~ p l yw ith this By-law.
PART 5
60. For tho purposes of h i s By-law, thc C'hicf and Council may d i ~~r l c .i hc I-escrvus and asscssmcnt aroa into col lcction districts, dc finc their bounda~~iegst.. oup or subdivide them for thcir better administration, alter their boundarics and crcritc neiv districts.
61. Thc Chief and Council [nay appoint a Taxation Administrator, a ~ l dap point such staff as are considered rlcccssary for the proper administration of this By-law .
62. Appoir~tedh y the Chief a t ~ dC ouncil pursuant to this By-law, the Taxation Administrator. under the direction of'thu Chiel'rind Council, shall bc chargcd with thc adrni~i is t ra t ina~n~d enforcen~enot f'this Hy-law.
63. Tlie Taxation Administralor shall obey the t*ules,o rders, and directions of the Chat~athilF irst Natiotl wllich are issued by the Chief and C'ouncil pursuant to this By-law or any other by-law 01'thc Chatvathi1 First Nation for- the purposes ofkthis or any othcc Ry-law. oi' tho Chawathil First Nation.
63. I f ' h x o s bccomc dclirlqucnt and thcrc is no propcrty on which ihcy may be levied, or there are 110 goods and ch~ittelsw hich can be distrained for them, or in default of sufficietjt distress. the Taxation Administrator shall forward to the Chief and Council a statcnlcrlt giving a dctailcd list of all taxes on the books which the 'Trisation Adrnirlistrator considers uncollectible, showing the ef'foris that hakc bectl made to rccuver the taxes, and that there are no property or cffccts, that tho property or cffccts are insufficictlt for the recovery of the taxes or that the pcrson asscsscd has lcit thc country, and the Taxation Administrator, if instructud by (hc Chicf and C'ounci I. shall cltilsc thc taxes to bc cancctled on thc books.
65. The Cllief a t ~ dC ouncil may, by band council resnlution, establish such adt-uinisti-ativep rocedures, sul~jjectl o tho provisions of'this By-law and the lrtdirxrr d r ~ , as may be rcqiiirod to enkcti\ uly carry out Ihe provisiotls of'this By-law and other by- Iaivs of'117c C'haivathil First Nation.
66. PI-ovided that there has heen substantial compliance with the provisions of this By-Ian by the pccso~lo r persons conccrncd, a procedural irregularity, techr~ical fiilure to carry out a provision of this By-law, or an i~lsubstarltialf ailuru to cornply i ~ i t ha requirel~~eonft this By-law, hy the C'hief and C:ouncil, by the Taxation Ad~l-litlistratorb, y any other- person appointed to carry out this By-law, or by a person required to pay taxes under this By-law , shl-111 not, ol' itself: provide suff'icient grounds to invalidate any nlatter- or thing I-oquired to be made, perht-med or done by the C'hief and Council, by the Taxation Adrllinistl-ator, by any other person appointed to carry out this By-Ianr, or by rl person required to pay ~ ~ x uUnSde r this By-Ian-.
67. ( 1 ) On or. bcfilt.c Junc 15 in cach ycar, thc Chicf'and C:ouncil shall ccr-ti l'y a copy of thc by-lait- of thc C'ha\vathil First Nation imposing the taxes.
( 2 )O n rcccipt of a copy of the by-law, Ihc Taxation Adtninistrator shall have the taxes levied placcd on thc lax roll.
(3) The taxes levied and collected shall be paid to the <.:hawathi1 First Nation. (4) Thc Chawathil First Nation shall be entitled to receive fiinds by way of' paymcnts- in- l icu-~tfri xcs ti.0111 thc Government of Canada 01. from a corpot*atioti includcd in Schedulc 111 or IV of thc Pc~yrllclltI n I,itw oJ'T~r.xesA ct, R.S.C. 1985.
( 5 ) N otivithstanding the C'l~ul-l~c~FtLl~I-ils Nt (~ t ioP~rlo perty TCIXE xpeudirurc. UJ- laws, the followi~lge xpenditures of funds raised under this By-law are hereby authorized:
( i ) rci'ilnds of ovurpaymon~a nd i 11t erest. (ii) all expellses of preparation and administsation of this By-la~v, (iii) thc r c n ~ u n c r a t i o ~f ~th c 'I'axatiot~A dmit~istt+ator, (iv) all cipunscs of cnfbrccr~lcnlo i' lhis Ry-law, including lcgal costs, (v) all expenses incurred in defending any challenge to this By-law or any of its provisions, including lcgal costs, and
(vi) any refirtld of taxes duc undcr this L3y-law.
80, Any section of this By-law o r Schedule to this By-law may bc arncnded by a by-law adoplcd by the Cliief and C:ouncil and s e ~t~o th e hlinistcr in accordance ctrith thc rippropriatu scclion or soutions of the 11rdirlrr J ~ .3Is ~ I I I I C I ~ i~i-Co1L1~1r i nic t o timtl.
81. Whore a provision in this By-law or Sclledule to his 13?,-1:1\\i s u~~it.csscirdi 111c prcscrlt tcnsc, f'uture tense or in the past tense, the pro~lision; tpplics to thc circumstances as they may f'ron~~ itneto titno arise \imithourte ference to the prcscnt tense, future tense or the past tcnse.
82. This By-law, including the Schedules to this R\.-l;li\., shall bc ~ o t ~ s t r i ~ase d being rcmcdial, and shall be given such fair, large and lihcral ~ ~ ~ t i ~ t t a~ndi ~ c t i ~ r ~ interpretation as best ensures the attainment of its c)l?icc'ts.
83. \2'hor-c 3 1 9 .n otice. notification, demand, statement or dircctic1n is r-ccluir.cdo r pel-1nittt.d to bc deli\ crcd or gii cn i~ttdett.h is By-law. such notice, notiflcaticltl, dcmand, st;~~enlei0l1t -d irect ion shall be sufficient if mai Icd by rcgistel-ed mail, posti~ge j>~.c'-jxiid(,3 1- deli\ tli-tld pers(3r ~ a[yl to:
C:h;~n.r~thiFl irst Nation 4-008 14 Lougt~eedH ighway No. 7, Hops, British C'olurr~bia IL3
.4 ttctltinn: C'l~iefa nd C'ouncjl 84. .A Ij~lili.t- ~bql v11 court of con~petenjtu risdiction that a section or pro\,isiotl of' this By- la~ \i s v o ~ dor ini0i~lisdh all not affect or bear upon thc validity or invalidity ol'any other sectiotl or part of this By-law 01- this By- l~~aws a whole.
85. ?'he rate of intcrcst iindu~s*u bsuctiot~1 O(3) of'this By-law shall be during each quarterly period beginning on Ja11ur11-y I . April I , July 1 , and October 1 in c~ c5r\* year, tl~reep ercent (3%) above the prime Iendi~~ragt e of t l~cpr incipal bankel- to tilt: C: ha[\ A h i l First Nation on the 1 5th day of tlltl ~ l l ( o ~ li f1l1~1 111eid;i fely ~ I - C L - C LiIll :; that pcriod.
85.1 'I'llc ratu 01 ' il-ttet'cst 11t1cfcrs ubsection 1 l ( 1 ) of this t 3 ~ . - 1 ; 1 n shall he during cach qu;~rlcrlyp e~.iodb cgi t ~ n ~ nong J anuary 1, April 1 . Ju ly I . 2nd Octnhcr I it1 eirel*y ycar, three purccnt (3\1) heloiv the prime lending ratc of thc prinolpnl Iwnkcr to the C'hrturathil Fit-st N3ticm 011 the 15th day uf thc munth i t~~rnodiateplyre cedirlg- h a t period.
86. Whcn in this By-law the sinpulal- is used, ~ h sci i~gulars hall also imp11 the plural and t h u plural shall imply the singular and the nlasculinc shall imply the ft.n~ininua nd thc knlinine shall imply the inasculine. LVhun thc col~junctiieis uscd, the cot~junct ivesh all i ~ ~ l ptliylt disj t ~ r l tc i vc and thc disjunctive sl~allim ply the conjunctive.
87. Where, pursuant to soctions 49 and 50 of this 131 - ] ; I \ \ . ~lr-ul?cr-lhp i~sh cetl forfeited to, stld vested in, thc Chmvathil First N a t i o ~r~h.t: c l ~ i c , f ~ln tCl :ouncil sl-iall direct tlze Tau:iti~~Arl dr~~inistratolor cancel all taxes, perlaltics 31111 iri(crest due and carried 011 t l~cta sat iorl r ol l in rcspcct of' property.
88. This By-law shall corne into forcc ai~clc f3'ect u11ot1: i ~ ~ l w c ~ vbnyl t he Minister.
SCHEDULE "A" Prescribed Tax Rates for the Taxation Ycar 20 ..- . -.. . .
Class of I'roperty 'I'ax Katc I . Residential 2. Utilities - 3. Unmanagcd Forcst Land 4. Major Industry 5 . tight Industry 6 . OthcrlBusincss 7. Managcd Forcst Land 8. Recreational Property/Non-P rofit Organization 9. Farm
SCHEDULE "E" (si~bscction4 6(2)) NOTICE OF DISTRESS
ICE - - -- - - (dcscr-ipt ion nt' propcrty)
TAKE NOTICE TTIAT failure to pay thc outstanding tax debt dire and owing with rcspect to the above-notcd property, boing S , on or bcforc thc cxpirntiotl of scvcn (7) days after the datc of this Noticc will result in lhc -1'a~ation Administrator, pursuant to subsection 4h(3) of thc Chuwuthil Fir-sr Nuiion T(~.~~rrinn Bj-lubth,s eizing h y dis trcss the' property described as follows:
(a gsnel-a! dcscriptio~o~f thc propcrty which has bet11r lsscssud) AND FURTI-1E K TAKE NO'l'lC'E 'THAT failurc to pay the oirtslanding tax dcbt upon thc cxpiration of the seven (7) days sct out above, will result in a copy of this Noticc being postcd at thc locations on rcscrvc whcrc thc propcrty is locatcd and will rcsi~ltin the seirurc of such propcrty, at your cost. such cost bcir~gr ddcd to the amount of the taxes outstanding, until thc tax debt is paid.
AND FURTHER TAKE NOTICE 'I'HAT pursuarlt to subsection 47(1) of thc Ch~li~'cttFl /iirls t ,Vation T l ~ ~ x ~Bf Ji ~J-j~nL I1L. oVu. must colnmcncc lcgal proceedings i n a court nt'cotnpctent jurisdiction to challc~~gscu:c h seizure ctlithi~ls ixty (60) days frorrl thc datc of such scizurc, or you will bo cstoppcd from denying thc \.alidity o t' hoth thc scizure arid the sale of such property.
AND FUKTI IER TAKE NOTICE Tt 1.4T upon thc cxpir;ttion of sixty (60) days [nftcr the pr1opc.t-ty has bccn scizcd and thc failure to pay thc outc;ti~ndingta x debt or col-nnlcnce court proceedings as sct o u t :tbovc, you will be dccmcd 1r1 hiivc abandoned the propcrty scizcd and Ihc -I'axatir)~Al ci rninistrator may 3u th~rizct:h at fhc prnpcrty will be sold by public auction. A copy of thc Notice oS Salt. of I'roptrty Sci7ed by Distress will he posted o n your propcrty locatcd o11 rcscnc, and will bc published for at Icrist scvcn (7) days in thc -- ..- Ncwspnpcr, ( o n ~or morc ncwspapcrs of gcncral locatioll circulation) bcforc thc d;~tc of salc.
IIATEIJ AT this d ~ oyl' , 31- Taxation Administrator
SUIIEDULE "C" (subscc t ior~4 6(3)) A NCI-I'LCE OF SALE: OF GOODS SEIZED HY DISTRESS
TAICE NfrI'IC:ET I IAT a salt by public auction fbr outstanding taxes owcd to thc Chawathil First Nation will occur on --_ - - (locatiotl) an the Ar the alwvc-noted salc, the fi>l\owit~go ods, seized by ~Iistrcssp u r s u a ~t T~O sections 47 and 4X o f the Chcrwathil Firsf Ndtion lirxrrfion By-lurt,, will be sold, with the proceeds of such sale being uscd to pay the outstanding tax debt:
(gctlcml d e s c r ~ p t ~r~r I"m th c goods)
. . LIA'TED AT- . --t his day of . -
, 2 0 fit . -- o'clock nl Rcscrvc.
. 20 . Taxation Adrninis tri.itor
SCFIEDULE ''D" (suhscction 48( 1 )) NOTlCE O F SALE OF IMPROVEhlEN'TS AND Dl Sr'(3S ITION 0); 1N71'ERESTI N TI I E RESERVE
ADDRESS: RE: -- - -.. .. - ( Jcsc r i p~ io~l' ~pr openy)
( interest on rescrvc) T A K E NOTICE -1.H.41 fiiilurc to pay all outstanding taxcs with T C S ~ L ' Cto~ thc abovc-~ncntioncdp roperty, being $ , on or beforc tile expiration of sixty (60) days after thc date of this Noticc will rcsult i n the Taxation Adtninistrator fur thc Chawatl~I i First Nation holding a salc by public auction (or tcndcr) of thc irnprovcrncnts lvcatcd on the above-mcntioncd property at~cla disposition by ,,uhIlz auction (or tcndcr) of the above-noted intei-cst in thc Rcscwc shall. bc publishcd i n thc Ncwspapcr fbr seven (7) days prior to such salt and disposition, and shall bc postcd o n thc above-noted property locatcd on thc Rcscn c.
-1'AKE NOTIC'E TlIAT on or before thc cxpil-ation of six (6) tnotlths after the above-mcnt i o n d salc and disposition, you may rcdccm your irnprovcnicn ts and intcrcst in thr: Rcscrve by paying to thr: ?'asation Administrator thc, fill1 amount of all taxes fbr which thc in~provcrncntsw crc sold and thc intcr-cst disposed, togcthcr with all taxus which have subscqucntly Sal tcn duc, incll~dir-tg without restricting, thc cod o f thc aho1.c.-incntioned salc and disposition. If upon tho expiration of thvsu six ( 6 )r ~~oi l taln~ys a mount of thc taxcs rcrnriin outstanding, the sale of the i~nprovcmc'ntsta nd disposition of thc intcrest will bc dcclared final, and the pui-chascr shall obtair-1 both your titlc in thc imp]-nvcmcnts sold and your interest in the Kcscrvc. .. . I2
.. .. . .. .. . .- .
AND TAKE NOTICE TI I AT upon thc salc and dispositior~h cirlg declared final, you will be rcquircd to irnrnedintcly vacatc tho propcr-ty, ;lnd any rights or i~~tcrcswtsh ich you held in thc improvctncnts and to thc Ktscrve land will be transfcrrcd i n full to thc purchaser.
DATED A T - _ this..
day o f - -.-l 20-- Taxation Administrator
SCHEDULE ''[I I" (subsection 4S(9)) CERTIFIC:ArI'ION OF SALE .AND L)ISPOSITION OF INTERES'I' ON RESEICVE
1 -, . . ,T axation Administrator clf Chawathil First Nation, hcrcby ccrli Cy that resulting from the Pailurc of
(Tax Deblor) to pay the uurstanding tax dcht un the abovc-mcntioncd intcrcst on Rcscrc.~[,h at intcrest has bccn disposcd or bq public atrctiorl (or tender) and thc aboc c-mcntioncd improvemcnis 11at.t: been sold by pub1 ic auction o r tender PI~ rsuant to thc Clicrlvnrhi( F'il-st N d n n T~1.idtionB y-/nu.. The following pcrson shali. purqridnt to subsection 48( 1 0) of that By-law, be substi tutcd for thc -I':~KDc btor as t 111 : holcicrlowner of thc above-notcd intcrust in thc Rcscrve. including thc ilnprovcmcnts:
DATEL) AT - this-
day of -. 20-. Taxation Administrator
SCHELIULF "F." (subscc t inn 4 9( 1 )) NOTICE OF CANCEL1,ATION O F INTERES'I' I N THE RESERVE
TO: -- ADDRESS:
TAKE NOTICE 7'HArI'f ailurc to pay in rull thc outstanding tax dcbt of's with respcct to the above-ntltcd property will rcsul t. upon thc expiration of' six (6) months frorn the datc of this Notice. in thc cancellation of your interest in such property or1 the Rescrvc, pursuant to subsection 49(1) of thc C 7 / ~ ~ ~ 1 rF~ir~stthNiul f ion T~l.rufr'n/Br1 ;-l,c1w. ?'he failurc to pay such taxcs is a breach of a tcrni of the
- - - (lcasc, 1 icunse. pcnnit or- ngrecmcnt) which can result in thc -A canccllation of such intcrcst. Upon thc canccllation of such intcrcst you u i l l bc rcquirsd to it~~mcdiatcvlyac atc thc l<cscrc.c,a nd any rights or interests w izh you acquircd throligh such (lcasc, liucr~sc.p ctmit or agrcetncnt) u i l l ccasc to exisl.
DATE[> .4T this day of - , 2 0 . .- -. -- -. . . - Taxation Administri~tc,r-
SCHEDULE "F" (subsection 49(3)) C: ER'l'lFICATTON OF CANC'E t .1,,4'1'10N OF INTERES-I' IN THE RESEKVE
RE: -- . ... - - .- -. - .. (descriptiuri ol' PI-olwrt) )
1, -7 -laxation Administrator for thc Chawathil First Nation. hcrcby ccrt ify that thc above-~ncntionedi rltersst on thc
Keservc has hscn canccllcd or te~~ninatcpdu rsuant to subsection 49(3) of thc Chu~vutl~Fiilr :qr Nution Tfirution By-/uw as a rcsult of thc failure of (Tax Deblor) to pay the outstandirlg tax debt w l ~ i c hu xs duc and pay;~blc.
DA'L'EL) A T this -- day of ,30-. Taxatiorl Adtninistrator
SUHkLIULE "G" (subsections 50(2)a nd (4)) NOTICE OF FORFEl~I'UIC E
RE: (dcscriplion or property}
(intcrcsl it1 thc rescwc) TAKE NO'I'ICIE THAT taxcs imposed by the C'/~cl~t*ufFkiiirls t Nution Turutinrl Ry-kr~t. for thc abovc-notcd property in t l ~ cy car(s) , have been outs ta~~ding for two (2) ycars and pursuant to subsectiot~5~0 ( 2 ) and (41, thc abovc-noted intcrcsl on the Rescrvc is now subjcct to forfeiture.
The amount of all taxcs, which arc ~ U aCnd payablc to thc date of this Notice is as follows:
(itcmizcd statement of all taxcs, including intcrcst. pcnal tics, costs, e tc.) AND FUICI'HER TAKE NOTICE THAI' unless the abovc-notccl outstatlditlg t:1xhbs arc paid in full on or befijse the fbrticth day aftcr thc datc of this Notice. thc itltcrcst you hold i l l this property will be absolutcly and unconditiunull y forfeited to tl~c Cha~xnt hil Fil-st Nation. Upon such forfeiturc, your intcrcst in thc Rcscmc will ifcst in thu Band clear of all charges exccpt those rights of way, cascrncnts or other such ~llird part) interests which attach to that Reserve land.
. . ANi) FURTHER 'TAKE NOTICE TI1A T wl~erea lly taxes rernain unpaid on Llcccmhcr 1 of thc sccond year aftcr thc calcndar ycar- in which thcy were imposcd. thc pay~ncnto f thosc taxes does not prcvcrlt forfciturc unlcss the payment
( i ) inciudcs all iaxcs thcn duc and payablc; and ( i i ) is rnadc bcforc forfciturt: occurs rtndcr this scctiot~.
FI ATE D AT-. .. this
d:ly r ~ f '. . ., 2 0 . . -- .. . .. - - .- Taxation Adm in ih tr,;itor.
scrImuLE "H" (subsection 50(7)) CEK'I'IFICATION OF FOKFEITURE
R E : . .. .- (dcscriptiun oi proper%)
-- . .- ( I [ > l i r C i t on reserve)
1,- , Taxation Administrator for thc C l~awathil First Nation, hcrchy certify that resulting from the failure of
(Tax rl~btor)to pay thc outstanding tax dcbt owing on thc abovc- ~nzntioncdi nterest in thc: .- Rcscrve, such intcrcst has hccn forfcitcd to thc Chawathil Firs1 Natiorl pursuant to subscctiot~s5 0(7)a nd (8) of the Cha\r.ulhil E 'irst Nation Tuxutio~t3~j~ -lcr\i'.
DATEDArI'-.. . - this -.
- -.
day o f . . . 20-- Taxation Ad~ninisrta tot
SCHEDULE "1" (suhscction 5 1(3)) NOTICE OF L)ISUONTINUANCE OF SEKL'ICES
RE: . . (c lchcr~p1 i011 u f propell j )
TAKE NOTICE TTTAT the taxcs for the abovc-notcd propcrty have bccn dlic and outstanding Cot* months, and that i~nlcssp ayment in full for this tax debt is received 011 ur hctbre thirty (30) days after thc datc of this Noticc, o r you havc appeared bcforc thc Chiet'and Council of the Chawathil First Nation and sh(?un cause as sct out bclow. the t;ollowing scwiccs provided to this propcrty will bc discontinued:
(list scrviccs to be discont i~iuccl)
AND FUR TI 1ER TAKE NOTICE THAT you may attend a n~cctingo f thc Chicf atld Cor~ncilo f the Chawathil First Nation schcdulcd for -20 at o'clock, at (placc), (within the 30 days sct out abnvc) and show causc as to why the serviccs should not hc discontinued.
DATED A?'--. . -- .. this
. - . .
-day of , 20 .
APPROVED AND PASSED at a duly convcned mceting of thc Chicf and Council of the Chawathil First Nation held at the Chawathil First Nation Administration Office, 4-608 14 Lougheed Highway No. 7, Hope, British Columbia,
this day of ckkJk.~l/ , 2004. A quorum consists of three (3) Councillors,
--, - \ ' &,?LA+ ... . ~-- -q- --+-c< - --- -)r >sLs-. COUKCII[>I-OR
COUNCILLOR <, , ,---7' ,? / 3 /' L:2. 2; 3.. . dZ~i&. COUNCILLOR