Contenu de la décision
CERTIFICATION Pursuant to Section 86, Indian Act RSC 7985 C.1-5 and amendments thereto, I certify that the attached copies of the Sumas First Nation Property Taxation By-Law dated October 12, 2004 are true copies of the said by-law.
Thpmas Howe Director, Lands and Trust Services, a superintendent as defined in Section 2(1) Indian Act RSC 1985
M~n~stcrele s Affa~res~ nd~er-~crti cs , M ~ r ~ ~ sofl clrn d~anA ffa~rsa nd du Nard zarl,-~cllene l lr~terlo~utefukrr kral ,..I.>, , I'ilorthern Development and Fedcral Int(:-rlr-)cutor 4 ;. ,?uprPs iIl~7sM ctls r.t (jet; I r ~ ( j ~ er1roir~1 I T ~ S C ~ I ~ S for Metls and Non-Status Indians I , the Minister of lndian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Sumas First Nation, in the Province of British Columbia, at a meeting held on the 12th day of October 2004.
- Sumas First Nation Property Taxation By-law
E Dated at Ottawa, Ontario this 20' day of
7, - 2004.
SU3I:iS FIRST NATION TAXATION BY-LA\{- (2004)
LilFIEREAS the Sumas First Nation d e e ~ ~iit sa dvisable 3rd in the best interests of the ~mernber-so f the Sun~asF irst Nation to establish, by by-laur, a systerrl on the reserve lands of the Sumas First Nation for the fair- and equitable taxation for local purposes of laud, or interests i l l land, including rights to occupy, possess or ~1st. land in thc reserve;
NOW BE iT IlEKbl3k' KkSO1,Vb;l) that the fbllowing by-law bc and 1s hcri:by cnactcd for- thc purpose of taxntio1-t for ihc local pu~+post.osf land, or i11lcrcsl.i 11-1 l,l~lcl. including rights to occupy. posscss or use land in tlre reserve pursuant to the PI-orisions of tho l~ldii lnA ct, R.S.C., a ~ t din particular pursuant to the pro\ r s l o i l s of subsectiot~8 3( I ) ol'tlle lrldillrl Act, R.S.Cq.
Part Section . . 1. General Taxation Prov~sior.~..s. ................................................................3. .-. ..1.3 2. Taxation of Land and lntercsts in I ,and ...................................................2..0.. - 29 3. Taxation Rolls .......................................................................................3..0.. .-. .3 9 4. Recoirery of Taxes... ...............................................................................3..0. .-. . 59 . . 5 . Adn~rnrstratiool~f By-law ............................................................................ 60 - 70 6. General .................................................................................................8..0. .-. .8..8
~J'IIcI-u are no scctions 25-29, 36-30, 58-59, r11*08-79a t present.
SHORT TI'TLF: 1 . This By-law rnay be cited as the P~-o j )~~Ttl-~o.:~ utioB/jl* -loll* INTERPRETATION I . In this by-laiv; LLassesstlientm'' eans a valuation ofkproperty lbr taxation purposes; L C l isscssnlcnt by-law"-mcans Ihc A S S C I S S I HBy(-~lu~llL- ~pa ssed by thc C'hie f'and Council of the Band and approrred by the Minister as the same may be amended from tirnc to tlme;
"assessment roll'' i~~c ludae s upplerner~tarya ssess~nentr oll and includes ait~.thirig recorded as an addendum to the assessment roll under the rlssus,r/~r~Hrjti - / t r ~ l :
L ' a ~ ~Illc~aIls~ a11~ BS~SCS~SOI--r i"ppo in tcd undcr the dss(lssr~~urBzty -la~i<: "Rand" tneatls the Sumas Fir-st Nation; "band council resolution" means a rtiotiorl, as recorded i l l the minutes of t l~cm cclir~g, passed and appro~.eda t a duly con\,ened rneeting of'the Chief and Council pursuatlt to thc conscnt o S 3 majority ofkt he C,'ouncil lors of' the Rand prese~ita t that meeting;
"Chicl' and Counci I" mcans the Chief and Council as detyned in the /Isscs,spl~~B/ryi- /u1 1;:
"C:.T'." rncans a C'crtilicate ol' Possession as doflincci undor subsectio~ls2 0( 1 ) and 2 0 ( 2 ) 01% the 111diull. .ic~t;a nd fbr the purposes of ' this By-law only, ir~cludesa Kotice of Enti tlomc.nt and a C'el-ti ficate of Occupation as defined under suhsections 20(3)u 11d 20(5) of'tho Itrdiujl .Act or any othcr pcrmits, agrcemonis of l ice~~siess ued fi-oin tirnc lo t i n x by band council ~.csolutiona uthorizitlg the iisc of band land by a Band .~>lember;
" ~ I I I ~ T I . O C . ~ I I ~ ~IIlIlc~aSn"s impt.o~~utntesn a s dc fi ncd in the .4ssci.~s/rtolrH ) * - l r r I I . : "ltltiintl Art" means thc I r r d i t r l r . - lc , t , R.S.C. t 985, u.1-5 aiid any a ~ i ~ c r ~ d tth~e~reetor: ~ t ~ LC' interest" inealls int tl-cst ~1sd cIin ed in tile A.s,s(~sst~l[H~\l.i-lrr r IL.: "interest holder" rneuns an inlercst holder as defi~lcclir l the A.s.sessnrrrlc 4 . - L u ~ ~ . : ' L i ~ ~ i~t1 cIartld~" ~Iytle iltlS an intercsi in l n l ~ raj s defined in (hc A v , scJ . s , s~?i i~Bt,r)l *-llr\l.; "lanci" mealis land as defi~ledi1 1 tilt. ..lssc~s.s~t~ Bt'ljl~ - l r ~ ~ b ; "Land Title Of'fice" 1lle;irls the Land Tille Of'fice as defined in thc .-I.~scs.sr?lt'Htl~t ) - - l r r i t ' ; "lugal descript iorl" tne:ins a description sufticiel~to dcscri bc a property for thc pui-pusu of its regis tvatiot~i n a Land Title O f i c e or thc Kuscrve Land Kegistul-:
"Minister" muans thc Ministel- nf I I I ia~11 A ff'airs and Korthern I )oveloprnent: "munic'i~~atyli" means. ill accordar~ce ith the context, ei tl~cl;-I IIJ area I ncorporatccl as a city, districl, lowl~sllipt,o 1r.u ot' i-illagc, under any Act of 11ic J'rovince of British C:olulnbia, 01- the corlloration illto \ih ich the residents of thu area have t~cur i incor-por4atcda s rl 11ru1i1c ipality or r-cgioi~adl istrict I)LIIS~I:tL tIo~ tlle p r ~ v i s i ~C)r t~' thsc LrncllI (;ovr'rtll)lvtit , 4 r t [R.S.B.C. 10961 c.. -323:
LLocrupic~m+c"a ns at1 occupier as dcfincd i n the Asses,sr~rur~@~t- 1i112!; "parcel" means a pat-ccl ;IS dclii~scl1 11 the ~ I s , ~ L ~ s . s qI Ilb~ E- I~ ~\~t i ; "person" Inearls person as iiefi~ledi n the Ass(~ssr~roBt~,~t. -ln\r.; ''~l'ax~ilotn Admjliistrator" Ilieitrls thu Taxation Ad~~li~~is t raatpcp' rori nted by kho I'll iff and C:outlzil urlder this Hy-law;
"resct-1.c" Illcans Upper Sunlas In Jiiln Rcsel-ce No. 6 as defined ill subscct ion 2( I ) of tllc Ir~cliurlA ct mid any latld hcld 3s ;I special Rescsvc ti^. the use and bcnef-it of thc Sumas First Natic-ri~p ursuant to scctiotl 36 of tl-rc. Iudiull Acv.
PART 1 C;ENLR:\L TAXATION PROVlSITJNS 2. ( 1 ) -4, prohidad in this B j . - l a ~a~n,d for raising I+ci,cnuef or local purposes, (a) land and itlterests i n land arid i rnpro~~urnctro~ l~aisld and i i -nproi~cn~e~~ts t o iritvrvsts in land art: suhicct to taxation:
(b j ~ul>=ictcot any exemption cont;iiut.d in this By-laur. eic1.y interest holdt.1, of land shall bc assessed and t;lscJ on hisl l~eri nterest in such latld; and
(c) ~ ~ h etrivco o r 111nrep et'sons are itlteiest hoidcrs in respect of t 11c same parcel of land, thosc pci-soils are jointly and sei-eraliy liablc to the cxtcrli of'tlleir ~~espectivite-t turcsts i l l such land for the tases Icvicd under this 1337-lan.
( 2 ) .4 per-son assesscd may appeal 3s; provided in the :ls.st,s.s~irc~Btj~'-~lr r~i*. (3) Tiiues tevicd under this By- la~ir,e late to thc calcndar year in \\ t i~chth e leir? i s l is~t m ade and are bascd 011t he assesscd values of land as provided undct thc 4ss es.c~lzcf~ Ur j.-lrr 11 . .
3. ( I I A persoil w h r ~h as custody uf or control over inf'os~~~atioorr tl. ecc)~.cius nder this By-tii~fs, hall not disclose itic inlbmlation ur. records to any other. pcrson except
(a) in thu course of admirlisteri~~ogr cnIbrcing this o r anot1le1-t axation By-law;
(11) ill cour-t procccdi~~grcsl ating t o this or anoihct. ti~xationB y-la\+; (c) i~i~ciaenr ;igrc't'tller~t hat (i) i s bt.t\\c.cn the Band and another barid ivithi11 the meilrling o f ' "Ba~~da"s L I W ~ i n the I l l c l i c ~ ,.~- ilhot r' at~otllelg- ~ \~crnmer l t ,
( i i ) relates to the ndrninistrution or cnSo~-c.t.nicnt0 1' t n ~ r ~ t i obny- laws, I i i i ) provides for thc disclosure o I' infi3rmutior1 and rccot.ds a ~ t dex change of s i ~ ~ ~ i ilni fiorr ination and rccords ~ v i t hth at othcr ban[! o r anclthcr go\-emn~ento;r
(d) for the purposu u f thc cornpilritiun i.)l'st;~tislicr~i tl ~lilr-!~~athiyo tt~he Band or the' Govcrnmcnt o C C:anada.
( 2 )S ubsec t jo~( ~1 ) docs not r ~ p ] > I > 'i n rcspcct ofkat axatinn roll
4, Evcty pcl.son shall keep hooks of account and recurds that arc adcquiitc fiw the pur-po.ses of this By-l;~\va rid contbrnm to generally ucccplcd p~+incipluosl ' accountillg.
5. ;Ip er-soil rvho fails lo comply with his R>.-lan i s ill \ iol;~tiono f'lhis By-la\{ ~ v l l e rh~el she
(a ) I -C~LISCoS r fails to ~nrtkca required return; (11) i r l ~nakinga return, 01' otherwise, wi thllolds i 11f ilri-~latiornl cccssri1.y to ;~scsrtaitlt he tnie taxable amount of a propcrty, o r cl t l ic ' r tx~siso f assessn~ent;
( c ) refuses or hils to I'iirnish an oftjcer any access, Fdcility or assistance rey uil-ed for an entry 011 01- csitmi~~i;otnt of propcrty 01'a ccounts;
(d) refuses or f[iils tu rjttcnd or 10 submit himself7llerself to examinaiic.)n i.)n 03th or otherwise;
( e )f ails to kccp 3 hook of ~ICCOLIII~o r record required to be kcpt by hin1:her.
6. A pcrson n ho k n o u i11g1y and i~ilf'illlym akes a false or duucllli\'c' st,itcment in a ruturn ruqi~il-edu nder this f3y-law, li-al~clulet~otlr~ni,t s to g i i c i [I i t a full and cor-rcct statanlent of the propc~-tyo, r other hasis ot';l,~scss~~iocln'ith e person liable {'or paymcnt nftl~ttla xes, or ~ ~ ~ uokr ckcsc ps a false enrry or rccord 111 a book of account or I-e~t31r-edy uired to bc kept under this By-la\\., t'r~ilsto co~nplyiv ith this B y Ian..
7. A person ~hiu tu;l~-sd on n, i11ju1-estj r clef~cesa n adc,ertiset~let~ntu. ticu or document which, ~ t l d ~!Ill-s By-law or tlie As,\tl,~,o~~Hcuj-t- lu\j*i,s j~ostcdi n n public place, fails tc) comply n.ith this By-law.
8. ( I ) A person ivhu fails to c~)~i ip~lyv i t hth is L3y-law or with the dutics ~ I I I ~ C I1S)) ~ tChi~s Ry-law may ha\/e any servicos providcd b!. the Sutl~asF irst Nation to the persou or- to the land cancelled hy hand cout~cilr esol~~tio~n~ r ~ s bye tdh e Chick ;111cf COLnIc i I.
(2) Rufnre services may bc cancelled for failurc lo ~clt i~pil\y.i th this L3y-li1l+, ( i ) thc per-301-1 who has allegedly f i i l ud to co~npyl shall bc givun the oppott~lntiy 1 0 attetld before the Cl1ic.f and C o u ~ ~ cainld prcscnt \vhatever evidencc thc' purson deems appropriate: and
(ii) the Chief and C'C)LIIICi I s ha11 innke a dc(c~+~il inatthiaot~ tl~lc petwtl I failcd to conlply ~ v i t hth is Hy-laiv h s e d tipon thc e i idenre prescntud at a nleering held to consider ciillcel lati011o t' sct-\ ices pursuant to th is H , - l n ~ \ , .
( 3 ) N oticc of'a meeting of the C'href'a~~Cdo t~ilcil1 0 ccltlsider the cancella~iono f' services sl~allb e givcn to li pcrson who is allcgcd to have to conlply tirith this By-law by cc a), of a registered lcilcr di rrc ted to thc pcrsorl two I\ echs prior tro the rnect i11g of'C hief and C'ouncil.
I ~
9. A dir.octor, tllan;igcr, scct-t't:~~-01y- other offjccr o t' a corporatior1 or aqsc~cintion,o r a m u t ~ i lo~t~-3r p artnership or s y ~ ~ d i c a t~e',1 1k0r ~owinglya nd ~~ilfi~lly n ~ ~ t l ~ o ro~rz peersm it< 3 l'ailure to comply with this By-law c)11 t t ~ cp art of'the corporatinn, association, partnership or syntlicntc also fails to comply ivi lh this By-lalv.
10. ( 1 ) 'Taxcs luvied undc~t.l lis Hy-law are due and payable on or beturc. August 1 of thc y c r ~ill wl~iuht hcy arc levied.
( 2 )I f a pot.tiot~o f the taxcs ~ ~ c ~ n auirn~sp aido n August 1 . tllere shall bc added to thcin, as a penalty, tell pcrcunt ( I (l",;,)o f the ~ ~ n p a tiadx es arid the amount 50 added in each case shall Ibr- all pur-poscs be dcenled pa13 of (hC taxes.
(3) If a por-tion o t' the takes, including penal ties, remains unpaid on Deccrnhct- 3 1 , they are detan~ctdl clinquel-lt on that day, and after that day shall bear itltc~-usai t a rate prescribed under. section 85 ot'tl~isB y-law, con~puundedq ua-[el-ly, until p?i. t1 o r recovered. A C C ~ I I1L11' t~er ests hall fi)r all purposes bc dccri~cdp art of the del inqucnt rases as if thcy had 01-iginally formed ~ l a rot f the taxes.
(4) Any dates. til~ic's(1 1.p e~-iodes stablished under this By-law or tho .Suwu,\ h71:1t h'ufic~t,l~ ~ S C S S I HBPII-~- /~L I ImIa. v bc changed 01-e xtcncicd by sixty (60) days by H~lt1c4 C'ouncil Resol~rtionl o ~ e ~ ~ ctn~ab~lci, tan. d allo\\. the ef'fuctive and et'ficirnt implerne~~tina1t1 arid ridminist~-ationo f this Hq,-li~wa nd the , Y ~ t r ~ ~ cFr .isl- .vr filrriorr A.sse.rsnlc~~Ulr\ . - / d l 11'. . . I I . (1 ) Thc Taxa t iou Administrator- s11;lll r~ndis itutliorized to receive dcposits of none!. c ~ t ih c l ~ a loff thc Sumas First Nation (o he applied to taxes 1ei.ic.d undur this B>.-lawa nd to provide for thc IxQ'tnellt of intcrcsl, conipourtded quarter1y , to thc pur-sot1 liable for thu tales as prcscr-i bed under section 85.1 of this I3q-Ia~z,.
(a) t o bc paid undcr this By-la\\!, or (b) as a refuild of that part of'a deposit in excess of'tas payablc. may he paid out of the taxation l i ~ n dc stablishcd pursuant to this I3y-law
12. ( 1 ) 'I'hc Hand may apply to rcauivc firttds by way of a payment-in-lictl o f taxes fro111t he C;o~-ernn~eorf~7Ct :anada. thc Govurnr-writ of thc Pro\,ince of i3ritish C'olutnhia, or from a cot-poration includcd in Scllcdutc 111 or 1V of thc 1-'allttlcvlt 111 f,ioli ut' T(~,vc).~.sIc 3 t , R .S . C. I 9 85. (2 ) All funds received pursuant to this By-law shall be deposited in a separate special account covered by deposit i r lsura~~cine trust fbr the Sumas First Nation, and until required to be used, may be ir-lvested i l l
(a) securities of'C'anadit or of a pro~.incc; (b) sccurities guaranlccd I'or principal and interest by Canada or by a pr-ovincc; (c) inr~estmentsg uaranteed hy a chartered bank: (d) deposits in , cot- shares or evidence of'debt oI: a credit union o r trust cnnlpally; or
( e )d eposits in the First Nations F i r ~ a ~ A~ ucteh ority.
13. ( I ) ?'axes are payablc to the Sumas First Nation at the officcs of thc S u n ~ a sF irst Nation Admi~listt-ationo n Uppel- Sur~iasIt ld irln Reserve No. 6 at the address prescribed under section 83 o f this By-law, and may he paid by cas l~c.l leque, post office rnoney order, postal note, express orders or electronic funds t r a ~ ~ s f e r .
(3) Payment tendered hy cheque o r other order shall be made payable to the S~l tnasF irst Natio11a nd thc tax sl~alhl e deemed not paid, even if a receipt i s ~ i v e n .
. u. ntil thc ailtount of thc chcclirc or ordcr is rccui~~cbdy the Surnas First Nalion.
13,4K 'I' 2 20. ( 1 ) Tlic ibllowing pt-oput-ty i s eseinpt from taxation: ( a ) land and improvements occupied or held by a rnember of the Suinas First Nation;
(b) land anti improvements occupied or held by the Surnns First Nation: (c) land and imyrovcrncnts occupicd or hcld by a body corporatu owncd or controlled hy tllc Sumas F~r'sNt atio~i.
2 1 . ( 1 ) Where a property is acquiscd by rt person enti tlod t o tax exemptiot~ under clause 20(a), thc exemption becomcs el'f'cctive in thc iaxltliorl year succeeding the year property is acquired by the person.
( 2 ) I Vl~er-ae pr-operty is acyuired hy a body corporate entitled to an exemption undur clairsc 20(c), thc o?iumption li+ornt axation shal l bc fbl.a purjod ol' five ( 5 ) y ears from the date of acquisition of the property or the date this L3y-law comes into force, whichever sl~allb e later-.
(3) A body colporatc on ~ i cdo r conirol lcd by Sumas First Nation n1ay. upon expiry o f a11 cxcmption pursua11t to clausc 20(c) and subsuction 2 1 (2) , apply l o (I'll~cf' and Council for a I'irt*thcr cxempiion for a pcriod not cxccuding fi\.c (5) ycars and tho C:hicf and C:ou~-lcinl lay grant such an extension psovidcd that, in the opinion o! '~hc C'hief and Council, such an exter ls in~w~o uld be in the best i11te1-estos f the Su~nasIy irst Nation.
, . 22. ( I) Sub-ject to subsections ( 2 )a nd (3), land and ir~terzstsil l Ia~lds hiill be - asscsscd and taxed in the name of the interest holder.
( 2 ) l\ ' l~c.t;.l ~h t;~tcrilcntv ur-ificd by affidavit is fill-tlished to the assessor stln\i,itig t t ~ ;I ~IJt ~ II-CoCf'Il and and improi~en~etlltms ve I3eer1 assigned, sold or leased by thu intcrcst f~uldcrt ~ :i)n othcr pcrson, the other pcrson's name shall he noted o n the assessment roll, and like notice of'thc asscssmcnt shrill bc scnt to him as to the it~terzst holder. Tllc taxes assesscd 111 r-cspcct uf that land arlci impr.oec~-ncntsm ay then he rc-coi ered either fsorn the interest hvldc1-. 01-fi -0111 thu r~ssig~iorp..~ ~r -chnsorri - l enant. or from a futurc iuterust holdcr, assignor-. 1~111-c h3sc1-0 1- (C IX~I I I . s 3 in~s 111sI -ecilursea gainst other persons: bu t in case of a n n s s i g t ~ i ~0e1~-s~ alte , if the registereci intc.rcst f~oldcr- fumis l~esa statelnellt to the assessor urldrr- this section S ~ C ) Mj1 1g fll;lt ; t r ~ i ~ss ign in~01l'~ t other h n n oi'transfer of land hiis heen executed a11d deli\.t.red tu the pur.chascr. tllc ~+egistc~.icndlc rcst holder is not persn~l;lllyl iable to pay t i i~es:ih sessed aftcr that for thc land and iinpro~.ements.
(a) lalid, thc titlc ol'which is in the ]lame of Her hIajest>., is held undcr. a le;lsc. licensc, agrccmcnl fbr sale. accepted applicatintl hr pi1 t -c l~ isee, ,lsernent, r.igl~co t ' u ay.
(71. C > ~ ~ C I - W ~ S C ;
(b) land is held in trust for the Sunlas First Niltion or t t~crn ctt~bcto.~f the Sut~las First Natic~na nd held 01-o ccupied blvi ~ pet'sotl i\.tlcj is not ,L tncn~l~cLI tl '. the Sutnas First Nation: or
(c) land is assessed undur scction 35 of'l hc i l . r . c c ~ ~ s . ~ ~Bnyc-vI~utlt ', the land or interest i11 larlcl shall be assesscd and thc intcrost holdcr taxed, but the assessmeut of tnxntic31l sllr~lli ll 110 n ay affect the right of lter M i c s t y in thc land.
(4)N k>t\\-itlistarldii~Sg U ~ S C C ~ (~3O) Iri~nd scction 2, wllere a person is an interest Ilolder of reserve land and heishe is n purson
(3 ) \ vho doriatcd 11t o the ('1-own in Right of Canada for thc use and bcllcii t of ' t hc, Sutnas First Nation or the meml7ers of the Sul-uas 1-irst Nation;
(13) ivl-lo solci it to the C'ronn in Tiighl oI'Canada otl hehalf of the Sumits First Natintl 01- tlle nlett~herso f the SLII -~FiIr~stS N ation at a \,aluo that was, in the opinion of tllc C'hitf and C'ounc~l,s ~~bstantialleys s t h i n its rnurkct ~raluco; r
, . ((1 wtl~()1 0 ~ s[ lot pity rcrll or other vali~ablec onsideration for the property hc::sl~cc. ~c.c.u~~toic tst ~ cp erson w h o donated or- sold the property to the C:roct!n in Right nl' C'i~n:ld;~o r 1 bcll;llI' of' Surnas Fi r-st Nation under clauses (a) and (b) ;
hc/shc shall nut he taxed as an interest holder under subsoctiorl ( 3 )s o long LLS the C'hief'and Corlncil is salisticd h u clilalifics under this section.
23. Tllz assessed \ nlue o f land and It t~p ro \~c r i ischra~l ~I b~c dutormincd under t/w i 4 . ~ L ~ ~ 7 L 8 . B+ .-~\~.~-i~i/7m[~ ~L./
( 1 ) T l ~ eC lllief and C'nu~~cislh iill m:iks pt.c~~.isiortlbsr - the taxation of'land and in~provernei~utisl dzr t h i s Ry-lait. incluciir~g( hc: prcs;crit~i~o~f gta x ratcs.
(2? R?' PI-zscl-ibingt ax rates under <uhscctic>t(~ I ), t l ~ cC 'hicf'ar-ld Cuunci l st-iall be deen~ttdtc j 11al.e adopted a variable tiiu rate srstett~.
(_?I) 'l'hu variable tax r;ltes for each raxntion year pt-escribed by the C'hief and Counci I pursuant to subsection (2 ) are tliose fax I'BIL'SS C o~ u t in Schedulc "A" to his By-law. such tax rates to be applicd agitinst u a ~ ohn c thous:~t~do llars ($1000) of actual valuc of' properly i n caoh r-cspccli\.c class as set oul in Scheciule ",A'^ t ~ ti l ~ i s By-law.
PAICT 3 TAXATION ROLLS
30, ( I ) Thc Taxation Aciruinistrator shall prepare a taxation roll \\ hic!] .;l~alt. f'or cach parccl of land on n.hicl-1t axes are imposed or levied under this B>-lrj\\. r l l - ~rndcra nother by-laiv, that provides for collectio~ol f tax u~iderth e by-Ian. set out tllr infi)~+rnatioinn thc for-n~th at thc Chief and Council may prescribe by by-lair.
( 2 )O n conipletion of the taxation roll the Taxation Administratni- s11a11 111;1il to every person named in i t on or before Junc 30, a taxation noticc in thC form ;IIILI
containing the infi,nnation that the Chief and Council may prcscribc by by-tau: (3) The taxation uotice shall be directed to the last known assussed intcrust holdur.
(4) Taxes levied and collected under this By-lam, shall, except as othel-wise provided, be calculated. levied and accour~tedf or by the Taxa t io~A~d r~linistratort o the Chief and Council 011 the assessed values entered in the assessment roll as provided under the ..3.s,st..csr~~urBzr~ --lult. .
( 5 )T he duties irllposed on the Taxation Administrator by the Chic f and C:ou11cr 1 pursuant to this E y - l a ~an~d other by-lairs of thc Sumas First Nation as to t h u annual taxation roll, and all provisions of this By-law on taxation rolls apply. so as applicable, to thc supplurucntary taxation rolls and, notw itllstanding this L3 y- lam, unless 3 s u p p l c ~ ~ ~ c ~~~St.a~r~yC SSrIoIlIl ChIaIs ~h ccn i~~co~-l,or+ianltcod the taxatior~r oll undcr subsection (6). taxcs on suppicmcntary taxation rolls arc due thirty (30) day\ from thc date that the supplementary taxation notice is rrlai lcd.
( h )W here, before or after tlie taxation roll is coulpleted and before a taxation notice is illailed under subsection ( 2 ) ,r i supple~nentarya ssessment roll is prepared under the A.s,sc.sLsr~~Bcnj.t- kf~1th. at results in a change in the tax payable for that taxatiotl year, the Taxation Adn-rin i strator may i ncorporatc thc supplcmu~ilary :isscssrncnt roll into thc taxation roll to rulloct thc amcndcd tax payablo mil may i.shuc. a single tax notice showing the a~ncndedta x payable.
31. The taxrltiotl 1-011 shall he placed in the office of the Taxation Administrator or- such cotlies place as the Chief a ~ l dC 'ou~cilm ay direct, and t l ~ cro ll shall tlz open fhr- inspection hy the public during regular business I~ours.
32. 'I'hc taxzltio11r oll i s thc pr-ope~*toyf kthcS umas First Nation 33. ( 1 ) iVl~eres. ubsequent to co~npletionc, ertificaiion or dcposit oi'.i la,\nrin,l 1-011 under this Part, it is shou.11 that ii property recordcd on thc roll Lvas not liable to
h x a t i o r i liu- !hc ycur- for which il 3s t i~ucd .o r II~bSeer ? taxed for nlore than the proper ; ~ r l ~ o ~th~en Tta,x ation Adnlinistrator s ha1 I. at ttlc direct ion of' Ihc C:hiof and C'ol l r~c i l ,r ernit or refrlnd to the persvrl liablc 1b1. ~ h ci'1 1ip3idl a c s the amount of taxes s t~oivto~ hnvc been irrlposed i11 exccss of liability.
(2) Mlher-o taxes imposed under this By-law are duc ii-om a pcrson liable fbr ttic ut~paidta xes to ivhotn an a~nountis to be refunded undcr- thih sr-ction. thc lirllotltlt niay, a[ thu disc~.ctiono f'the Chief and Council, be refu~~deind \\Ilulc or in ~ ; I J -bt ? hetng applied as a credit on account of the taxcs due or- ; ~ L ' O I - U IiIll~~~ c .
34. ' 1 ' 1 C~ hicrand C'ouncil may, at any ti111e after the l~xiilingo f ttlc taxatioti notices for that year, with or without notice, recuive 3 petition ti-on~a t1 i~~tt.reh\otl dr:r of lard n.llo declares himselflhcrscl f: Srorn cxtrcmo Imvel.l_v, u n i ~ l ~tloe p i11 tilt- r i l xcs levied against hirn/her, and niay rcrilil or reducc t h t t axes due LI>* the petitioner or reject the pc>ritiun.
35. 'LZ'lle~-ael l al>j>z;~fil- om t t~cd cclsion 01' a Board of Review to the Federal Caul-t i s madt . thc gi\.ing of a [lotice of appcal or ciclay in hcar.ing of the appeal shall not r l f fku~th c due datc, the clelit~yuer~cdya te, thc intercst or any liability f ( ? r IIaq .;I:II~ as proi)idcJ hv this R>,-la\c.i t1 respect of tax levicd on the rissessed value tilllt I:, rl:t: sub,jcct oI' ~ h ;cq ~jlc'al;b ut if' tt ~ t al s sess~rletltis set aside or thc asscssed value reduced o n ; ~ I J P C ; I I , ~hc~: J C ' I -l i~a~hlIc for the utlpaid taxes on corrlpietion of'thc. action, shall he c~~tillc'tcol a ~-c'i ' l l t ld thc tax or ekcess tax paid by him!her, or any intcrcst irnpo5c.d or- paid on the t:is t;)~. :irt.c:irs.
PART 4
30. ( 1 ) An interust holdcr. nalnud 111 the taxatior~r oll ill an). ycar is liilhlu rbr ; l I I taxes imposed duiing thc year and 31 1 ~ii lpaidtr jses i~nposedIr l previous years.
( 2 ) The liability fur- taxcs is a dcbt recorrerahle \!.it11 i~~tere2sst pr.ovidcd ill this Dy-l;l\i- by i~ctiotli n ;1 court of'cotnpcicnl jurisdiutio~~.
( 3 ): I copy of that pari o f t l ~ cta sralion roll t h a t refers ti) the taxes j~ayablcb y at1 ii~tercst1 1oIcIc.r and a copy of' thai part of the assessnleilr I-011 , cet-tified bv tl-tu assessor us a truc cupy. 15 cvidcnce of'the debt.
41. ( 1 ) Taxes assessed 01- illlywsed i i ~ d~ude f or land and/or. improvenlerm, undcr Ihis Hy-lafir, or any propel-tlrs ubject to taxation urldcr another by-law, li)l.tn ;i lien and charge i n fhvour of S ~ ~ n lFaisr st Nation on the entirc property taxed: ;-lt\d every licn or charge created hlv[ his subsectio~lh as priority ovct' every other I ~ e n , charge or encumhr-ance on the IlrcIpetTy, from thc timc of' registration.
(3) The lien or charge created by this section and its priority is not lusr clt' in~paircd1 3j rmqmn eglect, omission o r error of tllc C'l-iicl'lind Council, the 'ra.t,a~ion Admir~~s t r i i~oro or t'atiy other agent or officer, or b j t iking 01- t'ailing to take p~u~eedingtos t.cco\or the taxcs due, or by tender or ;lccrpt;~nc.co t'partial payment of the taxes or by ivant of rcgistrulion.
42. N o sale o r tr-ansfcr of possession oi'an_t plxiiw-ty s~~t) - i t 'tcot II 1ic11 01- charge in favour of't ho Sumas First Nation shall afkct thc right 01 ' clistr*r_lsos r sale of thc property under this l 3 -~la\ \ ibr the rccoL e1-y of the taxes.
43. lVhcr-c propcrly is sold 01-a ssigned the arnourlt of' [he tax lien for ~ ~ n p i ~ i ~ l taxes co~lstitutesa fjrsr ~11iit.Cg)II ~ I ~ Cpr oceeds of sale o r assignmcn~.
44. ( 1 ) Hclbrt. taking proczeclings for thc rccolrcry of'taxes under this By-law. thr ' T ; ~ ~ ; r l i oAn dministrator sllall gi\,e thirty (30) r l ;>~s notice 10 t11e person liablc. Iijr ,[>;I! t11~n1 ~ ( ' t t u~ncpa id taxes of their illtention to cnli~rrcp n) nletlt.
(2) 'I'hc noticc mrly bs gli'etl II! lettcr mailud to the add]-ess of the person lii~blcI hr payt~lento f the unpaid tlises as last knoivn to the Taxatioi~A dmiriistrator. or h y 3 general or special ad~mo~-tisctr ~ini car in ewspaper of genera t ci t-cul ;ltir.rn ~ ~ t ~ l ~ l i ~ l ~ s d in the ~ln,i,inceo f I3ritish C'c1lt11r-lhi3.
Ret.0 . o. f '1 h-v~~L~,~ ic~iiollt iC orwt 45. ' l ' u ~ c sL.\ hich are due, rnay be rcco\.cr-cci h), nctio~li n any court of cc~mpCtctl,it u r-~sd~ulioans a debt due to Sumas FII-51N ;~tioti.a nd the court may ordcr-
costs accor.dirlgl_v.
46. (1) With thc autllori/ation of the Chief and C'oimcil, if the taxes or any portion thereof rernain ~ ~ n p aai ld'te r the thirty (30) day pc1+1odp rovided by sectiotl 34. proceedings by way of ctistr.c>s,a s sot out herein, may bc t3kc.n b- the Band. ( 2 )T he Barid shdl s t t - i c a Notice of Distress on t h u tax dtlhtc-u- arld pro\.iclc a cop) uf i t to t h u C'.P. holder, t~rtlerea pplicable, in thc fi~1.11s1e t out it1 Schedule "L3".
(3) If the taxes, or any portion tl~rrtlot'.r emaiti outstanding fi>lloti in,^A tlxc titiic provided by the Notice of Llistscss. 1hc11t he Band shall ef'fcct a seiLure by distrcss of' SIICII property. and post ;i not icc of'[ he property nrhich is su i~edlm rsuant to this section on the land. The seized proper-ty shall thcn be ill the possession ol'tht. Band, as t-cl,t-c.s~te~d~ ib y the Ta~atioil: Idt~~irlistrator.
(4) So long ;is t l ~ cta xes, or- any portion thcruof; rcrnaitl outstandi~~ngo, goods seized pui.suar~to subsection (3) which are located on reserve shal I tw ~. t ' t l~c)d\ C thcroSron~3. 11d ;I 1 : sucl-1 rernoval shall bc cor-lsidered ;I trespass. !i7it hout t'tlsct'ict I 112 the ge11er.alit>o, f thc' IOrcgoing, 110 SIICII property shall bc sci7eiI by a bailiff. shcr-i 1-1: nssigt~een r liyuiciatot. clr trustcc, or authorized tn~steein bdnkr i~ptcye, xcept undcr thc authority of the Chief and Counci I.
47. ( 1 ) If the Band soizcs by distr.css Ihe tax debtor's goods pursuant s u b s c ~ i o n1 6(3),a nd thc tau dehtor does not comrncncc icgal proreedi~~gicn. :! ~-oLlrl of competent jurisdictio~~i tl~ins i x ty ( G O ) days after the date of'sci~ur-CcI - I ~ I I I L ' I I ~ ~ I I ~
~ L I C ~tlIw, prnpct+tyt nay he sold in nucorclance with this Part and thc In\ debtor- is estopped frum deli ying the \-a1 id 1 t!, L I ~ 't tic scjLure and sale of s11cl1p ~-opcr.ty. (2) Upon II IC rspii-iition of sixty (60) cia?.s after seizure b*c1 istt.c.h~p ursuant to subsection 46(3), i f the outstanding taxes have 11ot heen pliid in full. the goods seized will ht: doe~nedto II;~c\ hcen abandoned by the t a d ebtor. and may be sold by 1~11blic auction, the proceeds c) t' which ~t i I 1 he used for paynicr~ot f' taxes.
( 3 )A Notice of Salc of'Croods Seized bj, L)istt.c'ss it1 the forrn set out in Sci~cdulc"C " to this By-Ian shr~llb e published in at lcasi onc ncwspaper of genct.;~l tocal circulation for seven (7) 113) 5 13riol- to the sale, and shrll l l3c 1>c)st tld 011 the tax dchtcbr's p~+cmiselso cated on rcscr-ve.
(4)' Tile sale of goocfs seized by distress stlall bc con Juc ted at tile tirrle a ~ t d place advertisecl ~ ~ ~ r s u(oi usu~bste ctiorl ( -3) . unlcss i t is ncccssatlf to adjourn such sale, in which case an additional notice shall be p~lblishudi n the manner providcd i n subsection (? ).
( 5 )A ny s u ~ p l urse sulting frorn thc s~~lcco.t ~ductedp ursuant to suhsecr io~~ I . 1 ) . after deducting all l inl3i l i ties of tllc tax debtor, ~rlcludinga ll costs and c11:1r:es arising frorn the sale. ~11311b e ~ ~ u tjod th c owner cnf the PI-opel-tys cilod It1 the ei*eilt that the Taxation Ad~ninistratori s unccriain as to the person rntitlcd to such surplus, ( I I C Taxation Administratus shall p21y such rllolley into court 13) ivay of interplc;zdur- action.
( 0 ). Ally goods of any tax debtor that would bc cxelnpt frotn seizure. utlder a writ of'uxccution issued by a supcrior ~'(011rot f the provincc in wl~ichth e scizurc is n ~ a d ea rc cscmpt f?om seizure ~indc rth ic ; w c t i o ~ ~ .
48. ( 1 ) Wit11 thc i ~ i ~ l l ~ o r ~ r oafi itohet ~ C hicf and C'ouncil. if tile tascs cbt. any part thcrcol'remain utlpaid after thc cxpiratiorl of the thi1-t) (-30) day period ptovidcd in section 46, procc~xitiig s by way of sale of' irnproi7en~etrsi or propr-ictary interests rnn7h c taken by the Uaricl. 1'11I~3a nd shall serve the dcbtor and I:.P. holdcr, wlic.~-~ appl~cahlc.:I Notice of Sale of I m p r o v c ~ ~ ~ oanritds Dispositioil of' Interests 011 Kcscr\ c , in 111c li3ntl set- out in Schedulc " I ) " tv this By-law. , . ( 2 ) 0 t 1 June 30 following thc yuar it1 which the taxcs arc inlpr7sed. a i ~ dli por1 thc f . il ure il V the tax debtor to pay thc outs tnnding taxes or to cc.)lnlncncc: legal
pt-oc.ccclings in a court of competent jut-isiiictiori cllallctlgi~~thgt . si~lr01 - disposition, t l ~ uI h n d ttlrougll its Tax;ltion Acir~iinistrators llall sell ~ h icn ipt-o\*e~llt.ro~r-t sd ispose of' 111c ir~tcr.csot f the tax debtor i17 thc t-oserve by public r~i~c-tioonr, pursuant to subsc.ctior~ ( 3 )b y p ~ ~ b ltiecn der.
(3) .l'ht. ( 'llief and C'ounui 1 sh:~ll prescril~rt:h e t~c thodo f' pub1 ic tender, including the conditions or ~ 3 1m~c.'tl lncl of publication or c~~-c~uI:itiacr~idn c. ondiiio~~s attached to tllc ilcccp(ancc ol'any offer.
(4) A Noiicc of Sale of Impso~~c~iicanntds Disposition ol' I ti terest in the Kcscr-kc i n the forrn set out in Schedule "L)" to this By-Ian sl~allh e p~~blisheind at least onc I I ) ncuspaper of general loc:11 cil-culation for seilcn ( 7 )d ays prior t o tho si i lc . and shall be postcd on the tax debt~w'sp rcn1isc.s located on reset-ic .
( 5 ) Tlle .sale of the improvcnic.nts m-rd disposition of interest in the resct-vc shall be c o ~ ~ d u c t eadt thc timc and place advertised pursuilnt to s~~bsectio(r3i1 , unless it is neczssa1-S. to adjourn such disposition. If an acijournme~~ist tleccssary an arlditional notice sh:111 bc published ill tllr same manner prcli-irled by si~bscctior(~3 ).
(6) 'I'hc Taxatiorl rldtrlinistrato~*il,p on receix irlg thc prior app~-or,;iol f thc C'llicf and Council, 11i3>3' t any salc ancl dispo\irion conducted pilrsuali t to subsection (2) 01-( 4). set ;in upsut price equal to the oulsl:~t~dintgax es i ~ i t hrc speul to that property, and that upset price shall bc thc lo~i*esptr ice fur \vhicl~th e it~~pro\,cmcnts may bc. sold and the interest in 111c rcscrve disposed.
(7) LVhcre the Taxation .4cin1iriistrator sets an LIPSUI p~. i cep u r s ~ ~ ato~ l t subsectio~(l h ) ,a nd IIICJ-ies IIO bid at thc salc and dispohiticln cc~nductedp ursuant to subsection (2) or (4) that is equal to or gl-e~itcrt-h an the upset pricc, (ho Rand sh:i11 be
. deemed to be thc pr~t.cl~asaenr d sl~alla ccli~i~t.le~ ein terest in thc land fi-tlr and clcar of . all u~~curnbrancocrs- ch;lt.ges. ( 8 ) A t ally time wi{hin s i (~0) 1no11t11asf tcr thc sale and dispositiat~l ~e ld pursuatlt t c i subsection (2) or ( I ) ,th e tax debtor may rcdceim I~islheri mprovel~~enatnsd iliterest in thc ruserTe by palming lo the Band the full umourlt of all taxes for \r~liiclth~e improvetne~~~tXs C I - Cso ld and the inter.cst disposed, togstl~tt\.t i th 311 taxes c\.I~ic!ll~av e subscquc~~y tFl ~l lerd~u c.
(9) If'upotl the expiration of the redclnptiun pe~*iopdr ovided by subsectio~~ .. (8), an! a~nounot f the taxes rcmains outsral~d~ntgh,c sale of the i t~~~~rovcr i0~1c.r l t s
dispos~tiono f the intcrcsts s11a11 he corlsidercd fir-tal and with hlitii~t~l-ciio~nls ellt, the
pur-chaser shall obtain titlt. t o t t~cim proven~el~atnsd to thu t;lx debtc~r'si nterest in thc Kescr-1.c. 'I'he '1'axatit)n ;Idt~lit~istrntsoh~a-ll ccrti 0 7 t he sale in rile form providcd in Schedule "Dl" to this L<q.-la\i..A cur~iticateis sued under this section shall he registered in thu Surrcndcr-cd and Designated Lmds Kcgi3tc.r or the Reserve Land Registry arid shall bc servcci on 1112 13s debtor.
( I 0 ) up011 the t?l itlg of the cer-tii iuate p~ .o~ ' idebdy subscclion (9). the purchaser- hliall be substituted for thc t a k dc t~ t~aisr the llolder of thc inlcrost in rhl: I<t.scn{e.a rid irl addition to atly otlicr nhligi~t~ots~hsa,l l he liablc Ibr all 1111~1!-:e~ ues assessed against that in tcr-cst.
( 1 1 ) Upon t l ~ cfj l ins of' [tic cur-tificate provided by subsection (9), any surplus resulting from the sale ;lrld disposition conducted pursuant to subsection (2) or (41, after clcduct~rlg31 1 clurstanding taxcs of thc tau dehtor-. including all costs and charges arising liut-tl the sitle and disposition. sh;ill be piiid or returncd to thc l ax debtor-. Iri tlic cvcnt that the Taxalioil Adrninislrator. is utlcertaill .is to t11c person e l ~ t i i l ~tod s uch surplus, the Taxatiu11 ,4 dn~i~iistr-;~stlo~ra l lp ay such muncy into court by ivt';l> of' irllcrpleader action.
( I 2 ) Upon the filing of the curlilic~tep rovided by suhscction (9j. ally rcn-lriining dtht of the tax debtor 11 it11 scspc'c'l to that property, including ill1 costs i~rld charges arising from tlic sale a11d disposition, sl-tall he extingu ishcd.
( 1 3) If, pursuant to subsections (7) and (8) thc. H a i d 113s becorne thc owner of the improvenlents and itltcrcst it1 the resenrc,t he ' l ' ax i l t io l i ,4dministrator may sell such ~ ' i t h i t tll i t ic& (90) days for not lcss that lhc r~psept rice pursuunl to subsectiot~( 6).
49. ( 1 ) With the authorization ut' 111cC h ie f and Council, i f - the taxes o r atly i~at -ttl le~-eorfc i11ai11 unpaid. after ~ l l et t ~itty( 30) day period provided by s c c t ~ o rJ~h hris expired, proceedings by way of ~ ~ ~ l ~ ~ l l ioift'p ircopj r~ielt ary interest, as set c ~ u It i ~ r ~ i ~ i , rnay be taken b l t t lu Hand. The Band shall ser\,e a Notice of C'ancell:itiorl ot'tllc tax debtor's iilterust in (hc licscrve i l l the form set out I [I Schcdule "E" to this By-l;lt~.
( 2 )T he 13and sl1;111 mail a copy nf the noticc rc1i.1-I-cdto in subsection ( I ) to every place wllel-e the itltcrcst is registered aild to the C.P. holder. where applicable.
( - 3 ) LVhcrc taxes with itlterest are not paid hct'ot4eJ une 0 of the ycar
li~llo~vinthge taxat ion yt;l~i-n \iI licI~t ticy ~ ' e t -iem posed, the lease, ljcunse or pcrtilil to occupy the property, \ i . l ~ i u hi s tllc h~thjecto f the unpaid taxes may bc cr~ncclledT. he Taxation ,4d1ni11islratosrh :lII c'et-tit ) the catlceliatjon in thc form pro\ ided in Scl~edult: "F" to this Hy-law. ,4 cet-titlcntrl i s s~~er~dn dutrh is scctiorl shall be ~.t.gisrcl-edi i t the Sur-r-c*n~l~a~n-dc drl esignated Lal-tds Kegistcr- a n d thc licscrvc Land Register.
(3 )U porl canceliatio~io f' thc tax dehtni-'s interest and u-itl? ttlc cclnscnt o (' the Minister. the Band stlall accluir.c the interest 111 the I;md fret: and clear oral l c?tlc~~llht-:~0t~1c.e hsa rges.
50. ( 1 ) hot\{ ithsklndi nLg any ofJlt31. 3c tiotl h t . the rccovcry of iaxcs sot out in this By-la~vi,f any t;ixt.s rcm:tjn r~~lpatiwd enty-four ( 2 3 )m o ~ ~ t ahfste r tho m u i l i r ~of~' the notice as set out in section 44 to this By-law, the tax debtor's inturest in thc reserve in rcspcct of n - h ~ crlh~e taxes r.crriain unpaid shall, subject to suhsectiotls (2). (7 1. (4 ) and ( 5 ) h cruin. Iju ah sol^^ tel y forfcitcd.
( 2 ) T he tax debtor's ititcrust in 1he reserve sllall not be forfcitcd under* si~lxection( 1 ) until t1lc Hand scrvcs a Notice of Forfeiture pIlrsu:it~tt o subsuction (4) arid In the for111s et out in Schudule "G" to this By-law, oil the debtor and on anyone clsc w l ~ on iay he in l a~ . fuplo ssession r>I ' t l~lca nds ar~dth e date 011\ vl~icht t ~ c :*a \; debtor's intcr+csti n the reset-iref orfeits shall bc thc Ibrtieth day after the datc on ~ h l u i i the notice ivas sen ud.
(3) Prior to serving the NOIICC0 1' Fot.t'eitu~-ep ursuatlt to subscc~ion( 41,t he 'I'axation .4dministrator shall oht,lirl nuihot-~mtionfr o111t he Chief and C'ouncil 10 pr-occcd 1)) tlji-feituri.
(4 )T hc Noticc of Forfeiture shall stato (a) t h ~ tth e interest held by tho lax debtor in the l-eszl-\.ei s subject to forfciturc uncicr this scciic~r-i;
(b) thc amount ol'nll taxes, costs and fccs [hilt ;ire duc a ~ l dpa yablc to the date of thc noticc;
, . ( c ) tho date on ivhich tllc i~l tsl-esit1 the reserve held by the tax dcbtor- ~ v i l lfo rfeit;
(d) t l ic right to piAt '~,tt'ol~rfte itul-e by payrncnt uncic.~+th is section: and ( c ) { flat c l t ~h r-t 'eit~~t1-1e1 1detrh is section, the intercst hold by [ l ie tax dcbtor in thc r-c~c.iI-: \\ \ i 1 1 be forfeited clear of ~ l chl a rgcs cxccpt those rights of \s.i14,, cascriicnts or other such third party intcrcsts \vl-rich o t h c r ~iso attach to the lard ~ ) irnt cr.c'st in land.
( 5 ) T he Notjuc of Forf'eitut-e slli~llh e y i \ , e h~j~' ! nail or by dclivc.ring i t lo the Ilcrsotl entitled to it at that pcrson's I;ist k n o n ~ ai d dress or to the nddruss ol'that person lvhich 1s specified ill the 1.ecords uf'thc 13and.
(6) LV11er.o any-taxes rernain unpaicl oti I )ccct~~be3r .1 of the second ycar aliur thc ca1cnda1-> .eari n ivhich they it'csc' i riil~c~sc'ctih, e paylnerlt of those taxcs docs 1 1 c 1 r prevent forfc~tlrrt1: 111lessr hc puymcnt
(a) i ~ l c l ~ ~;ddel tsa xcs the11 due and payable; and (b) is 111;lr.l~l jc ti11.l: forfeiture occurs undur this scction. (7) Wi th thc corlstnt of the Minister, the Taxation A d r ~ i ~ n i s t ~ asthoarl l zct-til i . i l l (lie form sct uui in Schedule "H" to this L3y-law that thc itltct4cst1 11 the resemu hcld by t t ~ eta x dcbtor has beer1 forfeited uncf thc Iicgistcr slii~llt .eco~-dri le clocum~,~I r:. :I!.L ! ; I < tllc tax debtor's interest in thc Kcscri u in 111c Register- of Surrendered ;[nil I)c~igl~arccl Lands and thc Reserve Land Kcgistr? .
(8) Upor] forfeiture of'tl~cta x ~ichtor'si nterest the Band shall acquire the interest in the land f ree and cltilt LI t' :ill cncumbranccs or charges.
51. ( 1 U'11cr.c thu Taxatior~A dn~inistratot1- 1as rc.ason;lble grou~ld:,t o he l iclx that lllc taupayer ir~tendsto rcnlove his:her goods fr(>11t1h e rescri c, or intct~dsto dist~~;intluct.. r-crnoue hisl l~erim provements on rtscri e, 01- take ally other actions ~ t , l ~ i c h mily pt-eclude 01- impede thc collection of the outs ta t~di~tl;g~ xcso wing pursuant to this Hy-law, thc T i~ i~ l t ioArd~m inistrator shall apply to the I'hief arid Cuunuil li)t. authorization to ~nl~nediateulyo lnnlcncc any of'tht. collectior~p rocuudings set out in this By-law a ~ l da bridge or- dispcnsc with Ihe t i r l ~ t~ ~ctt'icdresq uir-uci thurein.
( 2 ) I n 1 1 1 ~al tc>l-n:~tI.i \1 0 subscctiot~( I ). or- 11po11r i le reqi~esto f thc Chief and . . . C ' I ) I I I I ~ I I . l lw T i ~ ~ ; l tAi odr~~~ i nistr-attomr y 1111tlatep tc~cr t .~l i~ir~i ag sco urt of' conlperell t j l~risclicti: ot~.t ~ot~vithstandinthge fact that thc ti rnc fhr*p ayment of taxes has not yet ex pi red.
( 1 ) Wi tti the a~~ t l l n r i~a toifo t~hel Chief and Council, if' the 1;Ixe.s o r any part ~ h c r ~ cI jcfr'r ldlri uripi~ida, fter the thirty (30) day period provided by scrtion 44 has C\ I I I rc'd, :lti\r 5et-L Ices p r o ~ ~ i d ebdy the Band or pursuant to any con tract \lrit l i thc Bard, to ttle ti^^ Cicllt~~orr. to the lands or interests locatcd on thc. rcscrvu whicll ]la\ e b r e ~ i assessed piirsuaut to this By-taw may be discuntinucd. A Notice of D~sco~~t jnuaorf~ cc S e r ~ ~ i c cins thc f;lr 111 of Schc(iulc "I" to this By-law shall be delivcrcd upon thc, t;n debtor and to the C.P. huldcr ~vhcrca. ppropriate. thirty (30) days p r~otro suc.11 discontinuance, and shall illcludc the datc, timc and place nlithitl that thid-ry (30 , days. up011 which the tax dehtol- or the L.P. 11older can appear bct'oru the C'llisf L ~ t ~ ( l'o ~~rlcil lo show cause :is to \vhrt he sel-[-ices should not be discc.rntinucd Fnlloti.~ngth e iippcarancc bol'orc C'hicl' and Council. the C'llief and C'ouncil sh ,~ l ~
C ~ C I + I I I I I > L ~ \'. ht'tt~e~. or not i l \z i l l discolltilluc such <el-\i ces. r311d if su adilisc thc pcrsatl pt-011 411I:: .,i.c I1 services. to disco~>ti~lcuuet1 1 sei-1i ces
52. ( 1 J As long us :~tlyi nyes arc in arrears ~vithr espect to any lanci. r ~ o structures or atl), other impto1 ctllc'nts OI'CI., 011, 01-in the land shall bu rc~x~ocuci 1t1lt)ut the conse~lot f the C'lliet'at~~Cl'o uricil.
( 2 )N o persons shalt ncquirc any propcrty or right in a structure or othcr i rnprovernent removed in contravcntiotl of this section.
53. Fur thc purposes of'this Part, "taxes" s11;ill Inran. include and he considered to include
(a) interest cllargeal3le under this L3y-l;i~'; (b) costs incurred in collection proccedillyi;; ( c ) ~ ~ Y Ci~Snp oscdd uring tlir: yeiir it1 ii,llic.t~c c~llcctiori~ ) t 'oceedi~<~igres co~l~n-rc~~;tncd- cidn su bscclucr~ly ear-s i ~ l lIti: t l ~ qp. t occcd: alld
(d) tas ts itiipnsed iinci unpaid fur yc:it.s ~ ~ r i c >ict) -t hc year in whicll collectio~l 17rocescl i I I ~ aSrt . corn~~lenced.
51. '['tic poi\ crs cor-lli.r+~+bcyd this Part for recoIrery of taxes bv court p t o ~ c ~ d i n gtslis, l rcss. cancellarion of tenure slid forfeiture rnay be exercised scpitratcly, c.orlc~~r-rcniolry c umulatively.
55. ( I ) On satisfactory evidence being produccd 10 thc iisscssor 1 h ~r~1 p arcel of land for which taxes are due has beell subciiilidcd by plan of' subdivision. or part of another parcel of l a t d on which taxes arc duc has bcetl sold or 3ssigtit.d 311d docunlentation executed and dul i~~crctod tho purcl~asoro i- rlsslgnot., tllz ilsressot. [nay. by certificate signed by I I ~ I I I he]-,d eposit urith 1 1 1 ~T axxicln Adniinistr3tor. O I I bctl;~ii!' ~f thc Sumas First Nation. an nppni-ti cmlnt.nt of tllc asscssccl valucs as i~ppr.ol*~+c:!h e I h a r d of Kevic.\v l i ~ trh u land aiicl il~~l>rn\.einerb~et\sz,r uun
(a) tl-lc scp;tratc p ~ r t so f f11e s 1 1 b d i ~ - i dp4a rcel shown on ttlu plan; ot. (b) the 1331-t of the ott~t'l~- A ~ C C sI u ld i~ndc onvcycd and the rcmaincier :~l'the arcel el. (2 ) The Chief arld C'our~cilr i~:~_av pportio~tlh e taxes to thc scparutc parccls, receive payrnent of the taxus so appcjr-tiuned for part o f the suhdii~idedp arcel or fbr t l ~ c part of't he other pal-cel sold and co~l~*t.yaendd, luavc thc retnai ndor 01' the suhdi\ ,~ded parcel or othcr plircul chargeable cvith t l ie renlainder of thc taxes duc.
56. ( 1 ) Thc Taxation Administl-ator sllall g i c~ u n dc rna~~tdo, a pcr-son making application, a n.ri ttcn statcmotlt of tile tales. ~~el it n~la .n d i 11tel-esto utstanding o r a statomcnt that no taxes are outstarlding. 3s thc U;ISL, III;~) IIC. ;it t t i i~ td ;itc and shltll rh;l~+gIc ~ PCC~ SOI It jf'ty dnllai-s ($50) for u search and 11 I-iltcns t t i t c~~~fcbnr tc ach tax roll fblio searched.
57. ( 1 ) Where taxes on larlci LV it11 timber in L ' O I I I I I ~ C I ~ Cq~ :uIa~ t~ttie s on it, froill ~ Y ~ I C I tIh e tittlher is being cut or removcd, hrivc ~ C U D I T I L~' I c l ~ n ~ ~ tuhe rC~'hti,e f and C'our~cilI I;I>. ~nakea n order in writing, onc copv 0 1 ' i v h i c h s h ~ l lbl e served on the person liable tbr the unpaid taxcs or on the pcrson by ~ v h r ~tnllzl titnber is being cut ur rcmo\~ed.a nd anothcl- copy of' tvliicl~s hall be posted in a c o ~ l s p i c u o ~pu~ssjt iun o n thc. land iirltil thc dclinquetit takes 11aie hzerl paid in full.
(2) IVhere an urdcr ha< brcri made under this sectiot~a, person kvho, \+,hilt. the delir~quenta xes or a 1);il-t of tticrn rcillain unpaid, cuts or removes timher fro111t llc land I'or which the order i s t ~ ~ i i cfiaei ls to coillply with this Hy-law.
60. For thc purposcs or'this By-laiv. the C'hict'atld C'ourlcil i w y div1Ju I t~c t.t'sc't.\'t' ;111d ;ISSCSSII~CIIa~r ca into collectiotl districts, d e t i ~ l t .th eir. boiindrit.ics, groilp or suh~ii\.icItcl lcrn for Ihcir hclter adrni~listration.a lret- theit- ho~111ciuricrsir lci crcalc net\ districts.
61. The Chief and I ' o~~ncmi la y uppoint a Taxation Administrator-, and ;ippoit~t such staf'l'as arc co~lsidu~- icledc essiii-y for the propet. actrni~-iistr-ationo f'this By-Inn.
62. Appointed h>*t hc C'hic I' ~11lcC1 'ounci l pursuant lo this Hy-law, the ' r a x ~ t r ~ o ~ l Adrni~~istratour.n der the direction of the C'hief and Council, shall be char-gcd u.ifll r ndmitlistratiot~a nd enfot-ce~nenot f this By-l;in .
l ~
63. 'I'he Taxation .Arlministrator slu l I ol>eq the nl lcs, orders, and d i t ~ ~ t ~ o n s of thc Sumas First Natic~ni ~vhicha re issuotj by the C'hief and I 'cou~~cpdu rsuarlt to this Hy-law or ;lnv otl~crb-> -litiv of tile Surnas FII-stN ation tbr- tho p~ri-posts of'this or ailv other By-l;~\xu l ' t l le Sumas First N;ltiurl.
64. If' taxes beconlc delinquent and tllcl-c is no pnjpcrtv on which thcy [nay b e le\ ied, or lhere ;Ire IIO goods and chattels which ca11 be di,slr+nitiedf or them, clr i l l defaul~n l'sufkficientd istress. thc Tauation Ah-t~inistratos~h-a ll I'orcvard to the Chief arld C:nurici I a statemen1 gj, ing a detailed list of all taxes on the books lvllic 11 thc Ta \ation Adnlinistrator considers uncol lcct i ble, she\\ ing the efforts that have been 111adct o recoi.er the taxcs, and that tt~erca rc no propcrtj or effects. that the propt.rtjmo r' cflkcts are insul'licizr~tf or the rccovery of thc trixcs ot- that thc pcrson assessed has lc f t the cnurltry, and the Tasat ion .4d111inistratcr-, i f ' instr-ucted by tht C'l~ieaf nd Council. s Ilall causc the taxes to bc cancelled o11 the hooks.
65. The C: hicl' at~clC 'ouncil r r i ;~?~b.y hand counci 1 resolution, cstahl ish s u ~ h aclrninistrative ~,rocc.cl~~tseusb, ject lo t13c provisions ol'tliis By-law and the h ~ d i a rA~C JE, as rnav bc requ~rsdt o cfictivoly c;lrt-j*o u t the p rov i s io~~ofs' ttlis By-law tralld otl~erb y- laivs of t11e Surnris First Nation.
66. Providc~lt:h at thcrc has beeu substantial cr>n~plianc\c~ i t tlil~e proi.isions o f this B y - l u ~b,y the person or Ixrsons concerned, ii prnczdural irrcgulari ty. tech11i zill fbilure to carry oul ;1 provision of'this Hy-laiv, or an insut~stat~tifaali lurc 1r3 ct~tnply i ~ i t h;1 reyuil-ernent oi'1111sR j-law, by thc Chief and C'or~ncil,b y the Tax;ltior~ Ad~nit~isrra(obr), any otllcr pcrson appoi 11tt.d to carry out this 13y-la~?o,t - by person r-oquirecl to pay taxes utlder this By-laiv, shall not, of itsclf', pro\ ide sufficient grou~lds to illvzllidatu ;in> nlatter or thing required to be truiciu, pot-fortl~ecoi r done by the C'hicf iilld Counci I, h_v rhc Taxation Adrn i~~triast or, by an!- ot hcr person appointed t o cil1.fi. out this L3y-laii. or. by a person I - L ' L ~ L I tIo~ ~p~ay taxcs undcr this U y - l a ~ %.
67. I 1 ) 011 ur- l ~ c l i ~Jruon e 15 in each J,C;II-. thc C'hiel'a~ldC 'outlc~sl hall ccrtify a copy of t11c 1,) -1 ; l~ t . of' the Sutnas First Nu t ion iriil,os~ngt i le taxes. (2 On I-cceipto f a copy of thc by-ldii,, tlw Taxation Administrator shall h r ~ \ . c ihe taxes levied ptaced on thu tax roll.
(3) Tho taxes levied and c.ullcclcd sllall be paid to thc Sumas First Natio~l. (4) T l ~ cS umas b'irst Nat io i~sh all bc cntitlcd to receiire fu i~dsb y \yay of payments-in-Iieu of taxus f't.ottt~h e (iovernrncn t of'C anada or from a corporation included in Scl-ledule 111 or IV of tl~eP c~jwtrtlt1 j 1 Jliru o f ' f i r i-c0.$.-*I c/, R.S.(. 1085.
( 5 ) K 01 w I[ l~s ta ri~11dg the LYii/j~afs-' i~-,\A[ '(I/ IOU Pt-opot-ij TLI,YE. rp~>t~(iifB~yi-~i~(<l~ ij,~, the follo\i*itlgc xpet~ditu~-oefs f u i~dsra ised under th is By-law are hercby authorized:
( i ) refunds of c>~,erpaymcnant d i~~tzrzs t , (ii) all expenses of 111-cpat-ationan d adrnin istrat ion ol' this By-la~v, ( i i i ) thc r-cmunu~.ntiotol f t11e Taxation Administrator, (iL ,) n l I expenses of enforcc~iiento f this I3y-I:iii,, irlc.1 udir19 legal costs, (1~1a ll expenses incurred i t? defei~dingm y c hallenge to this B~.-l;1\oi.r 3tl_l' ~ ~ t ' i~t Is - O V ~ S ~ Oin~cl~uSd.in g Icgal costs, and
(v i ) ally refiind o f tuxcs d t ~ cii r~dctt-h is By-Ian:.
GENERAL 80. Ally section ol'lhis Hy-law or Schedule to t l ~ i hH '-Jau, nay he amc~idcd by a h1.-Ian. ridopteci b ~~' h Cc h icf and Council anti sent t o the Minister in ~ C C O ~ ~ T ~ I I C ~ with the ;ipl>t-opr-iatusc ction or sectiorls of the ltrdiutl .-I( r ;IS ntnended frorn time ro tl tx1c.
8 1. l i ' lw re a prok ision in this By-law or Schedulc to this Br-lr~xii,s u?tpr~ussccIiI I thc present tense, future tcnsc or in the p3st tense, the pro\ ision applies to thc circumstances as 1hl.y may from tir-tic to lit-tie arise cvithout rcfi-rcnco to the present tense. future tensc 01.t ht: past tense.
82. This Dy-Ii~ivi,r lcludillg the Schedules t o this By-law, shall bc corlstrued as heirlg remedial, and st1311 he gi\.en such fair, large and liberal construction a t~d inter.pl-t.tat i o ~as best ensures the attainment o!' i t s ntljec ts.
83. U7hcr.c any lot ice, ~lo~ificrltiodne,m and, statement or. dircctiorl is tequircd ot- ~ ~ c r t ~ ~ itot tbeed d clivcrcd or give11 utlder this By-law, such notice. notification. cicmand, staterneilt or dir-cctitltl sl1a11 be sufficient if mailed blr I-egistcrcd mail. postagc pt't-paid, or deli\'cr-cd por-sonally to:
Sum;ls First Nation 3092 Sutt~nsh lountain Koacl .4h botsforci, I j r it ish Colutnbia V3G 352
, . Attention: Chicf and C'o~rncil 84. A finding by 3 cou~-otf competent jurisdict i t~th~a~t a section or prcovisiou ot' this By-Ian i s \ uid or ini.alid sliall I-lot affi'ot or bear 11pot1t he validiiy or invalid^^^, oI' any other section or par1 of this By- la~vo r this By-la\%;I S 3 wllole.
85. The rate of inte~~cisit~ ~dseurb section lO(3) ol'this By-law shall bc durir-~ g c~1c1q1u arterly period buginning o n Jarlr~nryI , April 1 . July 1 , and Octobcr I in cvcry
ycal*, three percent ( ? ' X I ) abuvc the pt-i t t ~ zl e ~ ~ d i nragte of thc pr+i~lciprblla ukcr tu :iic ~ u m a s F i r sEl ation 011 t11e 15th day ofthe montlr imrnediatcly p rcced~r~thg:l t pcl-iod.
85.1 The rate of ~ntci-cbut ~ ~ dscurb sectioll I I ( ] ) of' this By-La~vs hall be dul-i~ig tach quarterly pcriod h e g ~11 11il ls on January 1 . A ~ I l- i1 , July 1 , and Octoher 1 in c\-cry >,ear, tllrec pcrccnt (3'!/;,)b elou the PI-il-t~Iec ndil~gra te of thc pt-i~~cipbaal1 1kt.r-t l j thu Sun-ras First Nation 011t he 15th day oi' the 1110tltll i t ~ ~ ~ ~ l c d i aptrcelcyed ii~gt hat pcriod.
86. Whet1 it1 this i 3 y - l a ~th e sirlgi~lairs uscd, the singuliir. shall also imply thc plural arid the plural sli;ill imply the singular and the m a s c u l i r ~s~h ~ l ilm ply the I k m ~ n i l ~aned thc fe~ninincs.h all i l~lplyth e rnasculint.. When the co~~ junc t ivi se used, the curl-junctiv e shi~ll i tnply the disj uncti vt: 311d the dis.junctive shal I i111p1y thu
87. \i7hct.e,p ursuant to secticlrls 49 and 50 of this By-lam,, propcr*ty Ilas hrr.11 forfeited to, and i-ested in, the Sut~lasF irst Nation, the Chief atld Cuuncil :;II~!.:.!i tch..I the Taxalion Admitlistrator to car~cela ll taxes. pcna l t ich a11d it~tt.~.cdsut e and cm-itci OII the taxatio~l1- 011 i11 I.CSPCC t 01' property.
88. 'I'his I3y-law s11:111 come into Ibrce attd effect up011 approval by ~ h c Minister-.
SCHEDULE "A" Prescribed Tax Rates for the Taxation Year 20 _ Class of Property Tax Rate 1. Residential 2. Utilities 3. Unmanaged Forest Land 4. Major Industry 5 . Light Industry 6. OtherBusiness 7. Managed Forest Land 8. Recreational PropertylNon-Profit Organization 9. Farm
SCIiEDULE "B" (subsection 46(2)) NOTICE OF DISTRESS
TO: - - - ADDRESS: RE: (description of property)
TAKE NOTICE THAT failure to pay the outstanding tax debt due and owing with respect to the above-noted property, being S- I on or before the expiration of seven (7) days after the datc of this Notice will result in the Taxation Administrator, pursuant to subsection 46(3) of the Sunrucv First Nution T ~ ~ ~ f iS<Fj-i l la149.s eizing by distress the property described as follows:
(a general description of the property which has been assessed) AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt upon the expiration of dle seven (7) days set out above, will result in a copy of this Notice being posted at the locations on reserve where the property is located and will result in the seizure of such property-. at your cost, such cost being added to the amount of the taxes outstanding, until the tax debt is paid.
AND FURTI3ER TAKE NOTICE THAT pursuant to subsection 47f I ) of the Sunrus First Nation Taxation By-luw, you must commence legal proceedings in a court of competent jurisdiction to challenge such seizure within sixty (60)d ays from the date of such seizure, or you will be cstopped from denying the validity of both the seizure and the sale of such property.
AND FURTJIER TAKE NOTICE THAT upon the expiration of sixty (60) days after the property has beell seized and the failure to pay the outstanding tax debt or commence court proceedings as set out above, you hi11 be deemed to have abandoned the property seized and the Taxatior-1A dministrator may authorize that the property will be sold by public auction. A copy of the Notice of Sale of Property Seized by Distress will be posted on your property located on reserve, and will be published for at least seven (7) days in the Newspaper, (one or more newspapers uf general location circulation) before the date of salt.
DATED AT this day of , 20 Taxation Administrator
SCHEDULE "C" (subsection 46(3)) A NOTICE OF SALE OF GOODS SEIZED BY DISTRESS
TAKE NOTICE THAT a sale by public auction for outstanding taxes owed to the Sumas First Nation will occur o (location) on the At the above-noted sale, the following goods, seized by distress pursuant to sections 47 and 48 of the Slimas First Nation Taxation By-law, will be sold, with the proceeds
of such sale being used to pay the outstanding tax debt:
(general descriptiori of the goods)
. ' DATED AT this day of
n 20- at o'clock at Reserve.
, 20-- Taxation Adnlinistrator
SCIIEDULE "D" (subsection 48( 1)) NOTICE OF SALE OF IMPROVEMENTS AND DISPOSITION OF INTEREST IN THE RESERVE
TO: ADDRESS: RE: (description o f property)
(interest on reserve) (description of itnprovements) TAKE NOTICE TIJAT failure to pay all outstanding taxes with respect to the above-mentioned property, being $ , on or before the expiration o f sixty (60) days after the date of this ru'otice will result in the Taxation Administrator for the Sumas First Nation holding a sale by public auction (or tender) of the improvements located on the above-mentioned property and a disposition by public auction (or tender) of the above-noted interest in the Reserve shall be published in the Newspaper for seven (7) days prior to such sale and disposition, and shall be posted on the above-noted property located on the Rescrvc.
TAKE NOTICE THAT on or before the expiration of six (6) months after the above-mentioned sale rmd disposition, you may redeem your improvements and interest in the Reserve by paying to the Taxation Administrator the full amount of all taxes for which thc improverncnts were sold and the interest disposed, together with all taxes which have subsequently fallen due, including without restricting, the cost of the above-mentioned sale and disposition. If upon the expiration of those six ( 6 )m onths any amount of the taxes remain outstanding, the sale of the improvements and disposition of the interest will be declared final, and the purchaser shall obtain both your title in the improvements sold and your interest in the Reserve. .. ./2
AND TAKE NOTICE THAT upon the sale and disposition being declared final, you will be required to immediate1y vacate the property, and any rights or interests which you held in the jnlprovements and to the Reserve land will be transferred in full to the purchaser.
DATED AT this
day of , 20-. Taxation Adrninistnitor
SCHEDULE "D 1 " (subsection 48(9)) CERTIFICATION OF S A L E AND DISPOSITION 01;I NTEREST ON KESERVE
RE: (dcsniption of intercsl on rewrve) (description of improvcn~cnts) 1* . ,T axation Administrator of Sumas First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt on the above-mentioned interest on Reserve, that interest has been disposed of by public auction (or tender) and the above-mentioned improvements have been sold by public auction or tender pursuant to the Strnil~sF irst Nation Taxation By-law. The fbllowing person shall, pursuant to subsectiol148(1 0) of that By-law, be substituted for the Tax Debtor as the holderlowner of the above-noted il~teresti n the Reserve, including the improvements:
(name and address of purchaser at sale)
' ' DATED AT this
day of ,20-. Taxation Administrator
SCHEDULE "E" (subsection 49(1)) NOTICE OF CANCELLATION OF INTEREST IN THE RESERVE
TO: ADDRESS: RE: (descrip~iono f propew)
TAKE NOTICE THAT failure to pay in full the outstanding tax debt of $ with respect to the above-noted property will result, upon the expiration of six (6) months from the date of this Notice, in the cancellation of your interest in such property on the Reserve, pursuant to subsection 49(1) of the Sunrt~sF irs/ ~Vuiion Taxuric~fBi v-Lurtj. The failure to pay such taxes is a breach of a term of the (lease, license, permit or agreement) which can result in the cancellation of such interest.
Upon the cancelation of such interest you will be required to immediately vacate the Reserve, and any rights or interests which you acquired through such (lease, license, permit or agreement) will cease to exist.
DATED AT this day of ,20-. - Taxation Administrator
SCHEDULE "F" (subsection 49(3)) CERTlFlCATlON OF CANCELLATION OF INTEREST IN THE RESERVE
RE: (description of property)
- (interest on reserve) 1, , Taxation Administrator for the Sumas First Nation, hereby certify that the above-mentioned interest on the
Reserve has been cancelled or terminated pursuant to subsection 49(3) of the Stlmus First Nutiot? Tmulion l3!.-/aw.a s a result of the failure of (Tax Debtor) to pay the outstanding tax debt which was duc and payable.
DATED AT this day of , 20--. . -. . Taxation Administrator
SCHEDULE "G" (subsections 50(2) and (4)) NOTICE OF FORFEITURE
TO: ADDRESS: RE: (description of property)
(in~erestin the reserve) TAKE NOTICE THAT taxes imposed by the Sumas Firssf Nalion Taxation By-law for the above-noted property in the yearls) , have been outstanding for two (2) years and pursuant to subsections 50(2)a nd (4), the above-noted interest on
the Reserve is now subject to forfeiture.
The amount of all taxes, which are due and payable to the date of this Notice is as follows:
(itemized statement of all taxes, including interest, penalties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding taxes are paid in full on or before the fortieth day after the date of this Notice, the interest you hold in this property will be absolutely and unconditionally forfeited to the Sumas First Nation. Upon such forfeiture, your interest in the Reserve will vest in the Band clear of all charges except those rights of way, easements or other such third party interests which attach to that Reserve land.
AND FURTIIER TAKE NOTICE TEIAT where any taxes remain unpaid on December 1 of the second year after the calendar year in which they were imposed: the payment of those taxes does not prevent forfeiture unless the payment
(i) includes all taxes then due and payable; and (ii) is made before forfeiture occurs under this section.
DATED AT this day of ,20p - Taxation Administra~or
SCIiEDULE "H" (subsection 50(7)) CERTIFlCATION OF FORFEITURE
RE: (dwcnplion n f propert):)
1, , Taxation Ad~ninistratorf or the Sumas First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt owing on the above-mentioned interest in
thc Reserve, such interest has been forfeited to the Sumas First Nation pursuant to subsections 50(7) and (8) of the Stcnlas first Nation Taxatiot, 3y- law.
DATED AT this
day of ,20-. Taxation Administrator
SCHEDULE "1" (subsection 5 1 (3)) NOTICE OF DISCONTINUANCE OF SERVICES
TO: ADDRESS: RE: (description of property)
TAKE NOTICE THAT the taxes for the above-noted property have been due and outstanding for months, and that unless payment in full for this tax debt is received on or before thirty (30) days after the date of this Notice, or you have appeared before the Chief and Council of the Sumas First Nation and shown cause as set out below, the following services provided to this property will be discontinued:
(list services to be discontinued)
AND FURTHER TAKE NOTICE THAT you may attend a meeting of the Chief and Counci 1 of the Sumas First Nation scheduled for o'clock, at above) and show cause as to w-by the services should not bc discontinued.
DATED AT this day of ,20- . ,-Taxation Administrator
: 20- at (place), (within the 30 days set out
APPROVED AND PASSED at a duly convened meeting of the Chief and Council of the Sumas First Nation held at the Surnas First Nation Administration Office, 3092 Road, Abbotsford, British Columbia, 5m25 M#&#&*.
12 this day of ,2004. A quorum consists of three (3) Councillors. CHIEF .- , .- COUNCILLOR 4- ., 4 , lIF AA--- COUNCILLOR