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CERTIFICATION Pursuant to Section 86 Indian Act RSC 1985 C .I-5 and amendments thereto, I certify that the attached copy of the T2eachten Indian Band Property Taxation Amendment 1-1992 is a true copv of the said by-law . ra ; Laplds, Revenues and us~s, a ~S~~perintendent as defined in Sec 2(1) Indian Act RSC 1985
Ministre des Affaires Minister of Indian Affairs indiennes et du Nord canadien '~M and Northern Development CANADA On behalf of the Minister of Indian Affairs and Northern Development, I HEREBY APPROVE, pursuant to Section 83 of the Indian Act, the following by-laws made by the Tzeachten Indian Band, in the Province of British Columbia, at a meeting held on the 11th day of February 1992. Tzeachten Indian Band Property Assessment By-law Amendment 1 - 1992 Tzeachten Indian Band Property Taxation By-law Amendment 1 - 1992 Dated at Hull, Quebec this / V day of 1992 . Harry Swain Deputy Minister Ottawa, Canada K1A OH4
CERTIFIED-TRUF,COPY OF ORIGINA PROPERTY TAXATION BY-WHEREAS : The Tzeachten Indian Band deems it advisable to establish a By-law for the purpose of taxation for local purposes of land, or interest in land, in the reserve, including rights to occupy, possess or use land in the reserve . BE IT HEREBY RESOLVED : That the Chief and Council of the Tzeachten Indian Band of Indians enacts the following By-law for the purposes of land and property taxation pursuant to the Indian Act and in particular to section 83(1) thereof : 1 . SHORT TITLE This By-law may be cited as the Taxation By-law . 2 . DEFINITIONS "arrears in means taxes unpaid and outstanding after the taxes" expiry of the year in which they were imposed, and includes penalty for default in payment . "assessment means lands situated within the boundaries of area" Tzeachten Indian Reserves . "assessment means a list prepared pursuant to the roll" Assessment By-law, and amendments thereto . "actual means the actual value of land or improvements, value" or both, as determined pursuant to the Assessment By-law, and amendments thereto . "Band" means the Tzeachten Indian Band . "Band means the administrator of the Tzeachten Administrator"Indian Band . "Band Council means a motion, passed and approved at a duly Resolution" convened meeting of the council pursuant to the consent of a majority of the councillors of the Band present at that meeting . . . ./cont .
2 "collector" means the Band Administrator of the Tzeachten Indian Band or any person designated by the Band Council for such purposes . "Chief" means the Chief of the Tzeachten Indian Band -as- selected according to the custom of the - Band . "Chief and means the Chief and Council of the Tzeachten Council" or Indian band as selected by the custom of the Band Council" Band . "highway" includes a street, road, lane, bridge or viaduct open to the use of the public, including any real property used for such purposes under the authority of any section of the Indian Act, or under the authority of any other statutory instrument or executive order . "holder" means a person in lawful possession of real property in the assessment area or a person who, for the time being; (a) is entitled to the possession of that property ; or (b) is an occupant of that property ; or (c) has any right, title, estate or interest in property ; or (d) is a trustee of real property; in the assessment area . "improvement" means an addition to land, as defined in the Assessment By-law . "land" means physical land and includes land covered by water, but for the purposes of this By-law only, does not include coal, minerals, oil, gas, gravel or other substances occurring naturally in or under land .. "local includes local improvements, capital works, government utility services, and the provision of any services" other services normally found in organized communities .
3 "local means any of the following works improvement" or any combination of them : (a) opening, widening, straightening, extending, grading, levelling, diverting, or paving a street ; (b) constructing a sidewalk, footcrossing, curbing, bridge, culvert or embankment forming part of a street, or constructing a system of storm drainage ; (c) making, deepening, enlarging, or lengthening a sewer or water system ; (d)~ making sewer or water service connections to the street line on land abutting the main ; (e) constructing a conduit for wires or pipes along or under a street ; (f) reconstructing, replacing or repairing any of the works mentioned or any other related works . "Minister" means the Minister of the Department of Affairs Indian and Northern Development . "manufactured means any structure, whether home" or not ordinarily equipped with wheels, that is designed, constructed or manufactured to moved from be one place to another by being towed or carried, and to provide (a) a dwelling house or premises ; (b) a business office or premises ; (c) accommodation for any purpose other than those referred to in subsections (a) and (b) ; (d) shelter for machinery or other equipment ; or (e) storage, workshop, repair, construction or manufacturing facilities ; "occupant" means a person who, for the time being, actual is in occupation of real property .,. "person" in addition to its ordinary meaning partnership, includes a association, company, body society corporate or ., "specific means a local local improvement benefitting specific a area of the Reserve . improvement" . . ./cont .
4 "real means land and the improvements therein and property" without restricting the generality of the foregoing, includes any interest in land or improvements, the right to occupy, possess or use land or improvements in the reserve, 'including railway right-of-ways, but does not include a highway. "Registrar" means the Lands Administrator of the Tzeachten Indian Band as appointed by the Chief and Council . "Reserve" means Tzeachten Indian Reserve as such reserves are defined in the Indian Act, section 2(1) . "taxable means actual value less any exemptions . value" "taxation means the* Chief and Council of the Tzeachten authority" Indian Band . "taxation means the year in which taxes are levied and year" payable under this By-law . "taxable means actual value less any exemptions . value" "taxes" include : (a) taxes or charges levied under this By-law for local government services ; (b) taxes or charges levied under this By-law for specific local improvements ; (c) taxes or charges levied under this By-law . for educational, hospital, cultural or other services ; (d) any interest or further taxes payable in respect of unpaid taxes ; (e) taxes placed on a tax roll for assessmc~nt and collection ; (f) all other fees and taxes recoverable under this By-law .
5 "trustee" means an executor, administrator, guardian, committee, receiver or any person having or taking upon himself the lawful possession, administration or control of property affected by an express trust, or having by law pQSSession, management, and control of the - property of a, person under any legal disability . "utility means services provided by the taxation services" authority and, without restricting the generality of the foregoing, includes water, garbage collection and fire protection services . 3 . TAXABLE PROPERTY (A) All real property assessed under the Assessment By-law, is taxable, except the following : (1) real property of which the Band is the holder, used by the Band for Band purposes ; (2) the interest of. a Band member in that Band members' real property ; (3) the interests in real property of a corporation whose shares are held exclusively and beneficially by Band members . Without restricting the foregoing, and for greater certainty, if a corporation's shares are held, in whole or in part, by Band members in trust for any person who is not a Band member then such corporation's real property is not exempt pursuant to this part ; (4) the interest of an Indian in that Indian's real property, Indian being a person defined as such under the Indian Act . -(B) (1) Notwithstanding section (3)(A), the real property mentioned therein is taxable in respect of local improvements and the provision of utility services to the property . (2) .In respect of taxable real property those liable to pay tax are the following : (i) the owner of land or of an interest therein ; . . ./cont .
(ii) where the owner is exempt, the holder occupier, where held or occupied by two or persons, (C) . The taxation authority may enter . agreement with any municipality, other Provincial or Municipal or . authority for the allocation of costs or materials, equipment or services or any part thereof . Without restricting of the foregoing, the taxation with any provincial services of assessors Assessment Authority amendments thereto . (D) Where a contract or agreement has pursuant to sub-section agreement shall be paid of the taxes collected 4 . TAXES ARE A DEBT (A) Taxes payable under this By-law are a taxing authority by the person being, the holder of the property, and more than one holder in respect of any .taxes are a debt due by them to the jointly and severally . (B) Notwithstanding sub-section -on affidavit furnished improvements in the assessment the holder to another person, the liable for the taxes as the holder of the real property . 5 . DEFERRED TAXES (A) The Chief and Council may by a Minister exempt any person from levied under this By-law where best interest of the Band in incentives . . 6 or and more those persons jointly . into any contract or regional district or any other assessment the supply of to the assessment area the generality authority may contract or municipal authority for the appointed pursuant to the Act, R.S .B .C ., 1979, C .22, and been entered into (C), the costs of the contract or for by the taxation authority out pursuant to this Taxation By-law . debt due to the who is, for the time where there' is real property, the taxing authority (A), where a holder verifies to the assessor that land or area have been leased by other person shall be By-law approved by the the payment of taxes such exemption is in the order to provide economic . . ./cont .
7 (B) The Chief and Council shall review every By-law made under sub-section (A) each year before the anniversary date thereof . (C) Notwithstanding the provisions of section 5(A) and (B) hereof, no -exemption of taxes shall be for a period . longer than five consecutive taxation years . 6 . PERSON NAIKED ON ROLL DEENED TO BE HOLDER OF REAL PROPERTY (A) Where a person is named on an assessment roll as the holder or occupant of land or improvements, he shall be deemed, in the absence of evidence to the contrary satisfactory to Chief and Council, to be the holder or occupant of the land or improvements for the purposes of this By-law . (B) The holder of real property shall be deemed for the purposes of this By-law to be the holder of improvements located on the property . (C) Where the name of the holder of real property is unknown, the occupant of the real property shall be deemed, in the absence of evidence to the contrary satisfactory to Chief and Council, to be the holder of the property . (D) Where a person is named in the records of the Band Office as the holder of real property, he -shall be deemed in the absence of evidence to the contrary satisfactory to Chief and Council, to be the holder of the property for the purposes of this By-law . (E) In any proceedings under this-By-law, the onus of proof that a person : (1) is not a holder or occupant of land or improvements under sub-section (A) ; (2) is not the holder or occupant of improvements under sub-section (B) ; (3) is not the holder of real property under subsection (C) or (D) ; is on the person making the allegation .
7 . LEW OF TAXES (A) The taxation authority shall, on or before the 15th of February in each taxation year, adopt a By-law with the approval of the Minister, to impose tax rates on all real property which is subject to taxation under this By-law, . according to the assessed value of that real property . (B) For the purpose of sub-section (A) and section 8, the taxation authority may by By-law approved by the Minister: (1) vary tax rates from year to year ; (2) divide the reserves into regions, and vary the tax rate from region to region ; (3) vary the tax rate according to the class of real property to be taxed; (4) establish different tax rates for different tax levies, including but not limited to levies for education taxes, hospital taxes, or such other categories of taxes as the taxation authority deems fit . (C) The resolution for levying taxes other than local improvement taxes shall express the tax rate as a percentage of assessed values . (D) The minimum tax payable in any year under this section is one hundred dollars in respect of the total assessed value of any real property . 8 . OTHER TAXES (A) The taxation authority may grant to the appropriate provincial authority all or part of the education taxes which are collected solely for residential purposes . (B) The taxation authority may grant to the appropriate provincial authority all or part of the hospital taxes which are collected pursuant to this By-law. (C) The taxation authority shall make the grants referred to in (A) and (B) prior to the end of the taxation year in which they are collected .
9 . AMOUNT OF TAXES The amount of taxes payable in respect of taxes levied under section 7 or 8 shall be determined by applying the tax rate to the taxable value of the real property . 10 . SPECIFIC LOCAL IMPROVEMENTS TAKES (A) No specific local improvement tax shall be levied by the taxation authority under this section except in accordance with the decision of a majority of the persons liable to pay the tax who are holders of real property having value of at least 1/2 of the value of all real property which is the subject of the specific local improvement tax . (B) The taxation authority or any person wishing to petition the taxation authority for a specific local improvement shall send to each person liable to pay the tax prescribed by sub-section (A) a form upon which that person is to register his decision in respect of the specific local improvement . (C) The taxation authority may make resolutions not inconsistent with this By-lay respecting : (1) the manner in which the decision of persons are to be ascertained in accordance with sub-section (A) ; (2) the manner in which assessable frontage of property that abuts upon or is deemed to abut upon an improvement shall be determined for the purpose of this section . ° (D) Where a specific local improvement has been approved pursuant to sub-section (A) and (B), the taxation authority may, by the By-law, approved by the Minister levy a specific local improvement tax upon real property that abuts or is deemed to abut on the local improvement . (E) Where in the opinion of the taxation authority, the construction of a local improvement benefits property _, . that abuts upon the improvement, or property :that the taxation authority deems to abut upon -the improvement, the local improvement tax shall be levied in respect of the property benefitted in a simple parcel basis of a uniform rate per metre of assessable frontage or a combination of both . . . ./cont .
10 11 . AMOUNT OF TAX . (A) Where, in the opinion of the taxation authority, the construction of a local improvement benefits a region at large directly or indirectly : (1) the taxation authority may define the region, and it shall be deemed to be benefitted by construction of the local improvement; and (2) the liability of a person to pay the local improvement tax shall not be greater in relationship to the total amount sought to be raised by the local improvement tax than the amount of tax that he is liable to pay under section 7 bears in relationship to the total amount payable under section 7 in respect of the region . 12 . ASSESSABLE FRONTAGE (A) The taxation authority may levy a local improvement tax partly under section 10 and partly under section 11 where it .considers it appropriate to do so . ( B) The amount payable in respect of a levy under sections 10 and 11 shall be determined : (1) in the case of a specific local improvement tax that benefits only property that abuts upon or is deemed to abut upon the improvement under~section 10, by applying a lump-sum parcel tax or applying the tax rate to the assessable frontage of the property that abuts upon or is deemed to abut upon the improvement; (2) in the case of a local improvement that benefits a region under section 11, by applying the tax rate to the taxable value of taxable real property in the region . (C) No --local improvement tax shall be levied under this section on the basis of assessable frontage unless the assc:ssable frontage of each parcel of real property upon wIach the tax is to be levied is shown in the most recently authenticated assessment roll that applies to the real property . . . ./cont .
11 13 . TAKES FOR SERVICES Taxes payable to the taxation authority for the provision of utility service may be recovered from a holder or occupant of real property in the same manner as other taxes payable under this By-law . 14 . TAX ROLL (A) Where pursuant to the Assessment By-law, the assessment roll has been certified or authenticated, and the taxation authority has levied taxes upon real property dealt with in the roll, the collector shall forthwith prepare a tax roll in which shall be entered all real property described in the assessment roll . (B) . The tax roll shall set forth in respect of all real property described in the assessment roll the following : (1) the description of the property ; (2) the name and address of the holder or occupant of the property ; (3) a statement that the property is or is not taxable ; (4) a statement, where applicable, that the holder or occupant has been exempted by the Chief and Council from his liability to pay taxes and the extent of the exemption ; (5) the assessed value of each parcel of land described under sub-section (B)(1) ; (6) the assessed value of all improvements described under sub-section (B)(1) ; (7) the total of the assessed values of each parcel of land described under sub-section (B) (1) and, the improvements located on the land ; (8) the tax rate applicable to the property, and if the rate varies within the assessment area, the region or class of the property ; (9) the total amount of taxes levied on the property for the current year ; (10) any amount set forth in a previous tax roll in respect of the property that remains unpaid, and any g;~nalty or accrued interest on the amount and the penalty; (11) the amount of any tax for the current year, other than taxes, placed on the tax roll for collection ; (12) the amount of the taxes for the current year that are school taxes; (13) the amount of the taxes for the current year that are local improvement taxes; . . ./cont .
12 (14) the total amount required to be paid in respect of the .real property ; (15) such further or other information as may be prescribed by Chief and Council . (C) Information that is contained in an assessment roll that has been certified or authenticated under the Assessment By-law, shall be deemed to be conclusive for the purposes of the preparation of the tax roll, and the taxes levied upon the basis of that information are due and payable by the persons, in the amounts and at the times provided for by this By-law whether or not : (1) an appeal affecting the information has been decided but the assessment roll has not been amended to give effect to the decision ; (2) an appeal affecting the information is pending or has not been decided; (3) the time for making any appeal has not expired. (D) Where the results of an appeal affect the information contained in an assessment roll, the tax roll shall be amended forthwith by the collector, after any appeal periods have expired, and, (1) any overpayment of taxes shall be refunded forthwith by the collector to the person who made the overpayment ; and (2) in the case of an underpayment of taxes or a failure to pay taxes, a revised tax notice under section 15 shall be mailed forthwith by the collector to the person liable to pay the taxes . 15 . TAX NOTICE (A) The collector shall, on or before the fifteenth day of July in each year, deliver a tax notice to each person named on the tax roll as a holder or occupant of taxable real property in respect of which taxes are payable in the taxation year or any preceding year . (B) A tax notice shall set forth: the description of the property ; the name and address of the person to whom the tax notice is addressed; the total amount of taxes levied on the property for the current year ; . . ./cont .
(4) any amount set forth in a respect of the property any penalty or accrued the penalty; (5) the amount of any tax than taxes, placed (6) the amount of the are school taxes ; (7) the amount of the taxes are local improvement (8) the total amount required the real property ; (9) a statement of the date upon payment will be added (10) such further or other prescribed by Chief and (C) More than one parcel as, of one parcel for with assessment in one tax notice, deemed to be sufficient block, or parts of without a block, giving the full appears on the tax roll . (D) Parcels of land to which be dealt with separately (E) Where a tax notice is collector shall enter the roll, and the entry of on the the mailing of the tax 16 . PAYMENT OF TAXES (A) Taxes levied under been this By-law imposed on and from the taxation year . (B) Taxes levied under any this taxes .By-lave for placed on and the tax payable at the office the last working day in notwithstanding that respect an of the assessment 13 previous tax roll that in remains unpaid, and interest on the amount and for the current on year, the other tax roll for taxes for collection ; the current year that for the current year taxes ; that to be paid in respect of which penalty ; for non-information as may be Council . land that is, or that is treated purposes, shall be and any dealt such notice if it shall be identifies a parcel as a or as a series of lots, description of the parcel as it differing tax rates apply in a tax shall notice . mailed under this section, the date of mailing tax on the tax roll is prima facie notice proof on the date specified . shall be deemed to have firat day of January of the the taxation year roll and for collection, are of ~the due Taxation Authority on August in the taxation appeal year, is or may be or pending taxation in . . . ./cont .
(C) Further taxes imposed in taxes by the date specified and payable on the day on this By-law . (D) Where taxes are not paid by section (16)(B) ., an interest unpaid amount after the equivalent to two percent 17 . JUJMR OF PAYMENT (A) Any amount required to payable at the office (B) The taxation authority in which amounts due to (C) Notwithstanding sub-section Chief and Council may by provide for the payment before they are due establish the ~ terms and amounts paid under held, including (3) the payment provide for the payment by regular instalments, interest on instalment time they are required 18- PAY)MMS RECEIVED (A) Payments received by a collector payable under this in By-law the following order: (1) first, against any amount tax roll that remains interest on the (2) amount ; second, against any taxes levied under year, or any taxes taxes, placed on the (3) third, against any of the current year; (4) fourth, against any local in respect of the current 14 respect of a failure to pay in sub-section (B) which are due they were imposed under the date specified in sub-tax shall be levied day on the it is imposed at a (2%) per rate month . be paid under this of By-law the is taxation authority . may prescribe the manner it and under form this By-law may be paid . 17(A) and section 20, Band the Council Resolution : of taxes under this and By-law payable; conditions upon which sub-section (C) (1) are to be of interest ; and of taxes under this By-law including the imposition payments of not received by to be the paid . in respect of any amount shall be applied and credited in respect of a previous unpaid, and any accrued interest pF ;,iable in respect this of By-law for the for the current current year, other tax than roll for collection ; school taxes levied in respect improvement taxes levied year ; . . ./cont .
15 (5) fifth, against any taxes for the current year, other than taxes, placed on. the tax roll for collection ; and (6) sixth,-against any other taxes levied in respect of the current year . (B) A collector shall not : (1) waive the liability of any person under this By-law to pay in full any amount due and payable to the taxing authority; extend the time within which the payment is to be made ; or postpone proceedings that may be taken by the taxation authority to collect any amount due and payable to the taxation authority . 19 . TAX LIEN (A) Notwithstanding any remedy in this By-Law, taxes which are due may be recovered by action in a court of competent jurisdiction brought in the name of the Chief of the Band, on behalf of the taxation authority . (B) A copy of the part of the taxation roll which relates to the taxes sought to be recovered, purporting to be certified by the collector as a true copy, shall be admissible in court as evidence of the debt . 20 . GENERAL PROVISIONS (A) The Chief and Council may by By-law extend the time which anything is required to be done under this By-law and anything done within this period of time is as valid as if it had been done within the time otherwise provided for by this By-law . (B) Where a provision in this By-law is expressed in the ' present tense, the provision applies to the circumstances as they arise . (C) This By-law shall be construed as being remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects . . . ./cont .
16 (D) Head notes, marginal notes and headings form no part of the enactment, but shall be construed as being inserted . for convenience of reference only . (E) A finding by a court that a provision of this By-law is void or invalid shall not affect the validity of the rest of the By-law . 21 . AIKENDMENTS Any section of this By-law may be amended by By-law and approved by the Minister . 22 . DELIVERY OF NOTICES (A) Where any notice, notification, demand, statement or direction is required or permitted to be delivered or given under this By-law, it shall be sufficient if mailed by registered mail, postage pre-paid, or delivered personally to : (1) the address of the person set forth in the assessment roll ; or (2) such other address of which the assessor has received notice . 23 . COKING INTO FORCE This By-law comes into force on the 1st day of January, 1992, subject to the approval of the Minister .
17 24 . REVOCATION The Tzeachten Indian Band Property Taxation By-law dated the 13th day of August, 1991, is hereby revoked . Approved by Chief and Council this //-;V4,day of ao-- 199- . Chief Council -
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