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Minister of Indian Affairs T"ow9V Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K 1 A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following bylaw made by the Musqueam Indian Band, in the Province of British Columbia, at a meeting held on the 26th day of May, 1998 Musqueam Indian Band Property Tax Expenditure Bylaw No. 1998-01 "6wzz'-6 Dated at Ottawa, Ontario this 10th day of June, 1998
MUSQUEAM INDIAN BaVD BYLAW No. 1998-01 MUSQUEAAI INDIAN BAND PROPERTY Tkx EXPENDITURE-BYLAW WHEREAS The Property Assessment and Taxation Bylaws were made pursuant to subsection 83(1) of the Indian Act, R.S C 1985, c 1-5, for the purpose of taxation for local purposes of land, or interests m land, m the "reserve" (as defined m the Property Assessment and Taxation Bylaw), including rights to occupy, possess or use land in the "reserve"; Subsection 83 (2) of the Indian Act provides that an expenditure made out of moneys raised pursuant to subsection 83(1) of the Indian Act must be made under the authority of a bylaw of the council of the band, Section 12 of the Property Taxation Bylaw authorizes the making of certain expenditures out of property tax revenue and, in addition, this Taxation Expenditure Bylaw is hereby enacted for the purpose, inter alia, of establishing procedures for the authorization of expenditures to be made out of property tax revenue from time to time, NOW BE IT HEREBY RESOLVED that the following bN law be and is hereby enacted pursuant to the provisions of the Indian Act and m particular subsections 83(1) and (2) thereof, for the purpose of authorizing expenditures to be made out ofproperty tax revenue SHORT TITLE 1. This bylaw may be cited for all purposes as the "Propem~ Tax Expenditure Bylaw" DEFINITIONS 2. In this bylaw, including without limiting the generality of the foregoing m the recitals and this section, "annual property tax budget" means a budget that includes and identifies m a general ,%ay projected property tax revenue for a fiscal year, surplus or deficit property tax revenue carried over from previous fiscal years and projected expenditures to be made out of property tax revenue for the fiscal year for local purposes, "band" means the Musqueam Indian Band, "band council resolution" means a motion passed and approved at a meeting of council pursuant to the consent of a majority of the quorum of the councillors ofthe band,
"community works" includes, without limitation, designing, constructing, reconstructing, creating, replacing, enlarging, extending, removing, moving, repairing, maintaining and operating buildings, works and facilities (other than public works), located within reserve and owned, operated, controlled, managed, administered, provided or financially supported, wholly or in part, by the band or council on behalf of the band and used for community services or general government services, including, without limiting the generality of the foregoing, band administration offices, band public works yards, cemeteries, cultural centres, daycare centres, group homes, libraries, archives, museums, art galleries, recreation centres, parks and playgrounds, together with reserve lands appurtenant thereto, "community services" includes, without limitation, programs and services (other than utility services), operated, controlled, managed, administered, provided or financially supported, wholly or m part, by the band or council on behalf of the band and of benefit to any residents of reserve (whether m common with any non-residents of reserve or not) including, without limiting the generality of the foregoing, social, public health, cultural, recreation, education, daycare, library, park, playground, police or fire protection programs and services, "council" means the council of the Musqueam In`dian Band within the meaning of subsection 2(1) of the Indian Act as elected by the band members from time to time, "fiscal year" means January lst of a calendar year through December 31st of the same calendar year ; "general government services" includes, without limitation, government and administrative programs, services and operations of the band or council on behalf of the band including, without limiting the generality of the foregoing, the operations of council and the development, preparation, enforcement and administration of council or band policies, bylaws and programs and the administration and operation of departments ofthe band ; "Minister" means the Minister of Indian Affairs and Northern Development and includes a person designated in writing by the minister, "permitted property taxation bylaw expenditures" means those expenditures out of property tax revenue authorized to be made under subsection 12 of the Property Taxation Bylaw, "property assessment bylaw" means the Musqueam Indian Band Property Assessment Bylaw approved and passed by the council and approved by the Minister, as amended from time to time ; "property taxation bylaw" means the Musqueam Indian Band Property Taxation Bylaw approved and passed by the council and approved by the Minister, as amended from time to time ; "property tax revenue" includes all taxes and other moneys raised under the Property Assessment and Taxation Bylaws, including without limiting the generality of the foregoing all interest earned thereon and other accumulations thereto from time to time ; "public works" includes
(a) designing, constructing, reconstructing, creating, replacing, enlarging, extending, removing, moving, repairing, maintaining or operating. (i) roads, streets, overpasses, underpasses, sidewalks, foot crossings, curbing bridges, tunnels, culverts, embankments and retaining walls, (n) equipment, wires, works and facilities, including standards and conduits, necessary to supply public lighting within reserve, including without limiting the generality of the foregoing, all necessary poles, towers, cross-arms, encasements, transformer structures and other related works and facilities, (m) conduits for wires, fibre-optics and pipes for purposes other than providing public lighting within reserve, including without limiting the generality of the foregoing all necessary poles, towers, cross-arms, encasements, transformer structures and other related works and facilities, (iv) storm or sanitary sewer or water lines, works and facilities, including service connections to sewer or water lines on land abutting a main, (v) sewerage treatment and water treatment works, facilities and plants ; (vi) retaining walls, rip-rap, sheet-piling, sea-walls, pilings, dykes and breakwaters in, along or adjacent to the sea, a lake or a river, and (vii) any buildings, works or facilities related or ancillary to anything referred to in subparagraphs (i) through (vi), together with reserve lands appurtenant thereto, (b) remediatmg environmentally contaminated reserve lands, and (c) creating new lands by any lawful means including, without limiting the generality of the foregoing, by the placement and compaction of permitted soils and other fill materials, "reserve" means those lands the legal title to which is vested at Her Majesty, that have been set apart by Her Majesty for the use and benefit of the band, whether they be designated lands or conditionally surrendered lands or otherwise and special reserves being lands that have been set apart for the use and benefit of the Musqueam Indian Band and legal title thereto is not vested m Her Majesty within the meaning of section 36 of the Indian Act; "surveyor oftaxes" means the surveyor of taxes appointed by council under the Musqueam Indian Band Property Assessment and Taxation Bylaws, "taxation expenditure bylaw" means this Taxation Expenditure Bylaw, "utility services" includes water, storm sewer, sanitary sewer, garbage collection, garbage disposal, solid waste disposal, sewage treatment and water treatment programs, services and operations .
AUTHORIZATION OF EXPENDITURE OF PROPERTY TAX REVENUE 4.(1) This bylaw authorizes the expenditure of property tax revenue by council on behalf of the band for local purposes (2) Without limiting the generality of subsection (1) but for greater certainty, this bylaw authorizes the expenditure of property tax revenue by council on behalf ofthe band on community works, community services, general government services, permitted property taxation bylaw expenditures, public works and utility services ANNUAL PROPERTY TAX BUDGET 5.(l ) On or before October 3 I st in each fiscal year, the surveyor of taxes shall prepare and table with council a draft annual property tax budget for the then current fiscal year and a draft band council resolution approving the budget, and Council shall endeavour to consider such budget and resolution on or before December 15th ofthe same fiscal year (2) An annual property tax budget may, but is not required to, be m the form of that draft annual property tax budget attached as Schedule A to this bylaw (3) Subject to subsection (4), all expenditures made out of property tax revenue that Council is authorized to make under this bylaw shall be made pursuant to an annual property tax budget that has been approved by band council resolution (4) For greater certainty (a) band council may at any time and from tune to time amend any annual property tax budget and any band council resolution approving an annual property tax budget, and (b) nothing um this bylaw shall have the effect of amending subsection 12 of the Property Taxation Bylaw or of limiting the authorization of, or requiring additional procedures to permit, expenditures of property tax revenue thereunder PROPERTY TAX REVENUEACCOUNTS 6.(1) All property tax revenue shall be deposited in a special account or accounts maintained m the name of the band and be invested until required to be expended pursuant to an annual property tax budget that has been approved by band council resolution (2) Any surplus property tax revenue raised during a fiscal year that is not required for expenditure during that fiscal year pursuant to an annual property tax budget that has been approved by band council resolution, shall be set aside in a special surplus fund account or accounts maintained in the name of the band and be invested until required for such expenditure in a future fiscal year .
ADMINISTRATION AND ENFORCEMENT 7. The surveyor of taxes shall administer this bylaw BYLAW REMEDIAL 8. This bylaw 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 objectives MISCELLANEOUS 9.(1) Headings form no part of this bylaw but shall be construed as being inserted for convenience ofreference only (2) A finding by a court of competent jurisdiction that a section or provision of this bylaw is void or invalid shall not affect or bear upon the validity or invalidity of any other section or part of this bylaw or this bylaw as a whole (3) Where a provision in this bylaw is expressed m the present tense, future tense or m the past tense, the provision applies to the circumstances as they arise (4) In this bylaw words m the singular include the plural, and words m the plural include the singular COMING INTO FORCE 10. This bylaw shall come into force immediately upon being approved by the Minister This bylaw is hereby enacted by Council at a duly convened meeting held on the 26th day of May, 1998
Schedule "Aw-1998 ANNUAL PROPERTY TAX BUDGET Musqueam Indian Band REVENUES Revenue Interest Miscellaneous Revenues (est. 1997 Vancouver refund) Taxation Revenue F_ TOTAL REVENUES EXPENDITURES General Government Services: Category 1" ' Taxation Advisory Council Musqueam Board of Review Administration (Taxation/legal & General) , Admin (general) 55,000 Bank Charges 100 Honouriams &Wage Loss 300 p Library Meetings 375 Office Expense 500 Notices 500 Professional Services - Audit & Accting 16,000 Professional Services - Legal 194,000 j Repairs & Maintenance 100 ; Salaries & Benefits 76,000 1,250 Sundry Fax 100 Telephone & Travel 1,250 Workshops 500 Total Administration Category 2 : Protective Services Community Safety Office Musqueam Category 3 : Transportation Services 515t Street Paving _ Category 4 Recreational and Cultural Services Beautification Committee Community Centre - Phase One Community Centre - Phase Two Planning Category 5: Environmental Development Services Community Plan Category 6 : Environmental Health Services Enhanced trash pickup Category 7 : Fiscal Services Homeowner Grants Capital Projects Fund Income Stabilization Fund Category 8 : Other Ex enditures Tax Refunds (estimated) Category 9 : Servicing Agreements City of Vancouver Municipality of Delta British Columbia Assessment Authority Total Expenditures : Excess Revenues/Expenditures Surplus (Dericit) - Prior Year Surplus Deficit - Current Year Application of Income Stabilization Fund (1998) ining : Balance Rema 1996-97 Draft No 11998 Budget Actual 97-98~ VaNance ;5,000 ;16,645 -232.90% #6,186 96.96% ;203,743 51.489.116 ~ :1,375,200 7.65% S1 ,697.B59 ~ 51,398,031 11 17.66% ;373,975 ;580,636 -55.26% p ;0 0.00% ;9,344 66.63% 28,000 #160,680 -192.15% #98 2.00% #297 1.00% - ~0 0.00% #369 1.60% 1 .60% I #402 19 _-1 #380 24.00% ;8,125 49.22% ;250,761 -29.26% ;51 49.00% ;148,171 -94.96% #1,150 8.00% ;98 2.00% _ ;960 23.20% 150.00% (;250) 345,975 ;571,292 -65.13% ;0 ;10,000 10,000 $O I #0 ;0 0 1 So ,r 1 ;0 I $1,438,024 I ;0 0 0 $1,438,024 0 i ~ ;0 sQ $O 0 1 1 ;0 I .60% ;2,000 ;1,928 3 2,000 I $1,928 3.60% 11 ;0 #297'823 II 0 #0 148 ,912 #0 148,912 I $0 MWM ;0 530,000 $O I ;423,1_24 #762,196 -22.30% 727,743 -25.00% 582,194 5,000 $O 3 4.30% 36,000 L~ 3445 11 ;2,782,784 -51.49% ;1,836,993 (#139,133) ;1,384,753 -895.27% I ~ (;52,100) ;1,332,653 2657.88% ;52,100 72.76% 191,233 ;148,912 ;42,322 05/26/98
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