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Minister of Indian Affairs Ministre des Affaires and Northern Development __ b ~'` a, indiennes et du Nord canadien I HEREBY DECLARE the following by-law made by the Council of the Sturgeon Lake Band of Indians, in the Province of Alberta, at a meeting held on July 23, 1986, TO BE APPROVED pursuant to sub-section 83(1) of the Indian Act. A by-law respecting Taxation and Business Licensing . Dated at Hull, Quebec This 1-7'r# day of -f£B . 1987 s~. Y~~ < < Bill McKnight : Witness : Ottawa, Canada K1A OH4
Inc' an and Northern Affaires indiennes T Affairs Canada et du Nord Canada BAND COUNCIL RESOLUTION RESOLUTION DE CONSEIL DE BANDE NOTE : The words "From our Band Funds" "Capital" or "Revenue", NOTA : Les Mots "des fonds de notre bands" "capital" ou "Revenu" selon Is cas doivent parailre dans toutes les resolutions portent sur des d2penses bandes The council of the Le conseil de la bande indienne Sturgeon Lake Band Agency District Lesser Slave Lake Province Alberta Place Nom de rendroa Sturgeon Lake Date 2 3 Day - Jour DO HEREBY RESOLV~: DECIDE . PAR LES PR SENTES : WHEREAS the Chief and Council of the Sturgeon Lake Indian Band desires to make By-Laws for the purpose contained in Section 83 (1)(a), (1)(c), (1)(e) and (1)(g) of the Indian Act 1970, c . 1-6 as amended . WHEREAS the Govenor in Council has by Order in Council P .C . -1976 - 2141 dated September 8, 1976, declared that the Sturgeon Lake Indiand Band has reached an advanced stage of development . BE IT RESOLVED that the Sturgeon Lake Band Chief and Council passes the By Law cited as the "Sturgeon Lake Band Taxation and Business Licensing By-Law ." (copy attached) A quorum for this Bande Pour cattle bande le quorum est consists of fixd A Council Members. Membres du Conseil . (Cof(nallor - Consenep 1 ' (C.-H., - Consc+uerl (Counoilla - Conse!ler) FOR DEPARTMENTAL USE ONLY - RESERVE AU MINISTERE t . Bano Fund Cooe 2. Comp ter 8.1a- - Sddes d'oranateur Coo* compte de banceue A. Caplal B . Revenue - Revenu s 6. Recommended - Repommendable Dal9 RBCOmmener OBter - Recommanoe par IA 135 (9e5) 7530~27~023a662 ChronologLdl No - N° cons9cutd 86-87-12 File RelererwC N° ae reterenoeou doss~er 777/28-7/455 whichever is the case, must appear in all resolutions requesting expenditures from Band Funds . A mpme les ionds oes Current Capital Blance Solde de capital $ Committed En gag e _ _ Current Revenue Balance Solde de revenue $ _ Committed Jn 1 AD 19 $ 6 I Engage Monar - Mpis Year - Annae $ , 1 r (Ch~el - C~} Q l +-Lt~L L G L// (Courcdlor - Conse.uep G ~ PunAY C w ~oer) -:rar 6- ` !{~/~ (COurcieor - Co se.llef) (Councela - Conse .lrerl (Ca:rolbr - Consoner) (C.-ft - co-l"') (Councdlor - Conseller) (C-nor - Consedrer) 3 . E.oerW,twe - DAOenses ~ a. Aufhaity (trwlan Act In) , Souroe m Pands I Autonle (AbUe oe la loi sue Source ~~ ronos les IrWietn OhdURa1 ORevenue ?evenu Approveo - Aoprouvable Data AporoWn ONCe: - .A-O9 per Canada
THE SItJRf;F70N LAKE INDIAN BAND BY-LAW N0 . 'STURGDCN LAKE BAND TAXATICN BYLAW WHEREAS the Council of the Sturgeon Lake Indian Band of the Sturgeon Lake Indian Reserves #154, #154A and #154B, in the Province of Alberta, desires to make By-Laws for the purposes contained in Section 83(1)(a), (1) (c), (1) (e) and (1)(g) of the Indian Act 1970, c. I-6, as amended. AND WHEREAS the Governor in Council has by Order in Council P.C . -1976 - 2141 dated September 8, 1976, declared that the Sturgeon Lake Indian Band has reached an advanced stage of development ; THEREFORE BE IT RESOLVED THAT : 1. This By-Law may be cited as the "Sturgeon Lake Band Taxation and Business Licensing By-Law" ; DEFINITIONS 2. In this By-Law, a . 'Assessor' means a person appointed by the Council to make assessments . b. 'Band' means the Sturgeon Lake Indian Band as constituted pursuant to the provisions of the Indian Act R .S .C . 1970 C. I-6, as amended . c . 'Business' includes business, trade, profession, industry, occupation, employment or calling and the providing of goods and services . d . 'Council' means the Council of the Sturgeon Lake Indian Band . e. 'Improvement' means i) a building or structure erected or placed upon, in, over or undez land whether or not it is so affixed as to become transferred without special mention by a transfer of interest of the land, ii) anything affixed to or integrated in a building or structure affixed to the land that would without special mention be transferred by a transfer of interest in the land, and iii) machinery, equipment, appliances, %~oorking tanks, and other things including the supporting foundations and footings that form an integral part of an operational unit designed for or used in a) processing or manufacturing, or b) the production of natural resources or the transmission of natural resources pipeline,
f, 'Indian' has the same meaning as is found in the Indian Act. 9 " 'Member of the Band' means a member of the Sturgeon Lake Indian Band . h . 'Land' means land situated on the Sturgeon Lake Indian Reserves #154, #154A and #154B and includes tenements, hereditaments, or any estate, interest, license or permit therein, and without restricting the generality of the foregoing, includes timber but does not include minerals . i . 'occupant' means a person lawfully in possession of land on the Reserve . 'Person includes a corporation and the heirs, executors, administrators or other legal representatives of a person . k . 'Parcel' means i) ii) any portion of the Reserve deemed by the Council 1 . 'Pipeline' means: i) ii) iii) any pipe in a well used or drilled for the purpose iv) land held by the Crown forming the sites of wells v) - 2 whether or I not the machinery, equipment, appliances, working tanks or other things are so affixed as to become transferred without special mention by a transfer of the interest in the land . any portion of Land, the boundaries of which are described or referred to in a document or instrument giving a person the right to lawful possession thereof, or to be a parcel . any continuous string of pipe, including loops, by-passes, cleanouts, distribution meters, distribution regulators, valves and fittings situated in, on or under a continuous strip of land, right of way or easement being constructed or constructed or acquired for gathering, distributing or transporting of gas, oil, salt, brine, wood or any combination, product or byproduct thereof whether the string of pipe is used or not, any pipe for the conveyance or disposal of any water, steam, salt water, glycol, gas or any other substance used in or incidental to the production of gas or oil or both, of a) obtaining oil or gas, or both, or any other mineral, b) injecting or disposing of gas, air, water or other substance to any underground formation, or c) supplying water for injection to any underground formation . used for any of the purposes described in subclause (iii), pipeline rights of way or easements,
vi) well head installations and other improvements vii) drain lines and flare lines, but does not include viii) the ix) m . 'Property' includes land, improvements, pipelines, works and transmission lines . n. 'Reserve' means the Sturgeon Lake Indian Reserves #154, #154A and #154B, in the Province of Alberta. o. 'Resolution" means a Resolution or Motion passed at a meeting of Council duly convened . P " 'Fbrks and Transmission Lines' means: i) ii) cables, structures, but does not include physical land or buildings . LIABILITY To A.SSF5D43df AND TAXATION 3 . (1) Except as provided by this By-Law and subject to subsection (2) all property in the Reserve of persons who are lawfully in possession thereof, or who have a right to occupy, use, reside or otherwise exercise rights thereon, is subject to assessment and taxation on an annual basis by the Band . (2) Notwithstanding property is exempt from assessment and taxation : i) the interests of an Indian or the Band, ii) the interests of a company wholly owned by the Band or any member of or members of the Band, iii) all personal property, except personal property that is expressly declared by this By-Law to be assessable, iv) property used for school or religious purposes .- 3 -located at the well site and used to obtain production from the well or for the protection of the well head installations, and inlet valve or outlet valve or any installations, materials, devices, fittings, apparatus, appliances, pipe equipment or plant machinery between those valves in any processing, refining, manufacturing, marketing, transmission line pumping, heating, treating, separating, or storage facilities, or between those valves in any regulating or metering station, or land or buildings or structures not otherwise mentioned in this clause . the installations, structures, materials, devices, fittings, apparatus, appliances, equipment, plant machinery, ways and easements, constructed or acquired for and used in the generation, transformation, transmission, distribution, delivery or sale of electricity by a person whose rates are controlled or set by the Public Utilities Board or by a municipality, and amplifiers and drop lines designed and used for the purpose of transmitting cable television for corrtnercial sale or resale to the public, except those cables, structures, amplifiers or drop lines installed within and owned by the owner of the building, anything in this By-Law, the following
- 4 ASSESSMENT 4 . Every year, the Council shall cause to be prepared an assessment roll setting forth the assessed value of all assessable property in the Reserve as established by the assessor in accordance with this By-Law . 5 . The Council may by By-Law prescribe standards and methods of assessment : 6 . Where the Council has rot prescribed standards and methods of assessment, (1) the assessor shall apply the regulations made fran time to time by the Minister of Municipal Affairs for the Province of Alberta, pursuant to the provisions of The Municipal Taxation Act of Alberta, R.S .A . 1980, as amended, or (2) where the property to be assessed is a pipeline or works and transmission line, the assessor shall apply the standards and methods prescribed by regulations made fran time to time pursuant to the Electric Power and Pipeline Assessment Act, R.S .A . 1980 . 7 . The Assessor shall assess all property that is liable to assessment under this By-Law according to the standards and methods of assessment pursuant to Section 5 of these By-Laws or where the Council has not prescribed standards and methods of assessment pursuant to Section 6 of these By-haws. 8. Where there are no standards and methods to apply to a particular assessment, the assessor shall assess the property on an equitable basis with other similar kinds of property on the Reserve, and if there are no such similar properties on the Reserve, then with similar property in neighbouring municipalities . 9 . In assessing property, the assessor shall separately assess land, improvenents, pipelines, and works and transmission lines . 10 . The assessor shall, not later than the 31st day of December in each year, assess for taxation purposes in the next following yea= all assessable property in the Reserve, however in the year 1986 the assessment made in 1986 shall apply to taxation in 1986 . 11 . Notwithstanding Section 10, the Council may, by resolution, authorize the assessor to use the assessed value of the property as shown on the assessment roll of the current year as the assessed value of the property for the next following year.
- 5 i 12 . Every person whose property may be subject toassessment, shall give to the assessor all information necessary to enable him to make an assessment and shall permit the assessor to inspect his property upon reasonable notice by the assessor . 13 . After the assessor has completed the assessment, he shall return to the Council the assessments made by him and the Council shall cause to be entered upon the assessment roll the assessments returned by the assessor . 14 . After the assessment roll has been completed, the Council shall cause an assessment slip setting out the amount of the assessment to be sent by mail or otherwise delivered to every person whose name appears on the assessment roll . 15 . A person who appears on the assessment roll may, upon reasonable notice to the Council, and during the office hours of the Band Administration, inspect the assessment roll . CohPIAItTPS 16 . A person whose name appears on the assessment roll may cclnplain to the Council in respect of : a. An error or anission alleged in respect of the assessment of any property, b . An assessment alleged to be too high or too low, c . A property in any way wrongly assessed, o: d . The name of a person alleged to be wrongfully entered upon or anitted frcm the assessment roll . 18 . (1) A person who wishes to oomplain to the Council pursuantto Section 16 shall notify the Council in writing of the particulars and grounds of his complaint .
- 6 -(2) A notice of complaint may be in Form A and shall be received by the Council at the Band Administration Building within thirty days after the mailing or delivery of the assessment slip to the complainant. (3) Every notice of complaint shall contain a mailing address to which all notices to the complainant may be sent . (4) The complainant shall enclose with his notice of complaint the sum of $10.00 in respect of each parcel, improvement, pipeline or works and transmission line to which the complaint relates and in the event that the complaint is allowed, the sum deposited shall be returned to the complainant and otherwise it shall form part of the general revenue of the Band . (5) upon receipt by the Council of a notice of complaint, the Council shall notify the complainant, the assessor and any other person affected thereby of the time and place of the sitting of the Council to hear the complaint . (6) A notice under subsection (5) shall be sent by mail to any person affected at the address shown on the notice of complaint at least ten days before the sitting of the Council. (7) Where a complainant or any person whose assessment may be affected by the result of a ccmplaint fails to appear in person or by an agent, the Council may proceed in his absence . 18 . Where the value at which any property is assessed appears to be more or less than its fair actual value, the amount of the assessment of the property shall nevertheless not be varied on ccmplaint if the value at which the property is assessed is fair and just in proportion to the value at which other property on the Reserve subject to assessment is assessed . 19 . Where the Council has heard a complaint and made a decision the Council shall direct that the assessment roll be amended in accordance with its decision . 20 . Wen the Council has heard and determined any ccrnplaint, the Council shall forthwith notify the complainant and the assessor of its decision.
- 7 -Mxr+TIoN 21 . The Council shall, in each year, pass a budget By-Law : (1) Tb establish a rate of taxation to be levied on all assessed property shown on the assessment roll ; and (2) To provide for expenditure of the revenues derived f=or taxation . 22 . All taxes levied shall be deemed to have been imposed, and shall be deemed to be due on and frcm the lst day of January of the current year . 23 . (1) The Council shall cause a tax roll to be prepared setting out the names of all persons on the assessment roll and the amount of tax levied with respect to each category of property therein . (2) The tax roll . may be included on the same document as the assessment roll . (3) After the preparation of the tax roll is complete, the Council shall cause a notice of taxation to be sent to each person liable to pay tax such notice to be in the form of Form B attached hereto. 24 . All taxes owing are payable within sixty days after a notice under Section 23(3) has been mailed to the person liable to taxation. 25 . The Council may, by Resolution authorize an agreement with the Band ocanprcmising payment of arrears of taxes upon such terms as the Council deems advisable and wherever the Council deems it is in the best interests of the Band as a whole to do so . 26 . The Council may, by By-Law, enter into agreements with any person to exempt that person from taxation pursuant to this By-Law in whole or in part where the Council considers such exemption to be in the best interests of the Band as a whole. 27 . The Council may, by By-Law, cancel arrears of taxes that appear on the assessment and tax roll for any purpose which the Council deans advisable and whereever the Council deems it is in the best interests of the Band as a whole to do so .
BUSINESS LICENSES 28 . Every person engaging in a business, wholly or partially on the Reserve, shall obtain a business license from the Council . 29. . All persons wishing to engage in a business, wholly or partially on the Reserve, must submit an application to the Council in a form set out in Form C attached hereto . 30 . The Council may, on an annual basis, by Resolution prescribe the licence fees for the classes of business as set out in Schedule "A" 31 . The Council shall issue a business license to every applicant upon receipt of a completed application and payment of the prescribed fee . 32. The Council may refuse to issue a license, where the business is contrary to any provision of the Indian Act, any regulation thereunder or any other law which may be in force . OFFENCES AND PENALTIES 33 . (1) Any person who fails to pay all or a portion of any taxes imposed pursuant to this By-Law is guilty of an offence punishable on summary conviction and is liable to a fine in an amount equal to the amount of tax awing and remaining unpaid . (2) Notwithstanding section 33(1), the Council may on behalf of the Band, take any other proceedings available to it at law to recover amounts owed in respect of unpaid taxes .
FORM A' NOTICE OF CUhO?LAIN'T 70 : COUNCIL, STURGEON LAKE fl4ND OF INDIANS 1 . Name of Person Lawfully in Possession 2. Assesenent Roll Number 3 . Description of Property 4 . Brief Description of Complaint 5 . Mailing Address for Servioe of Notice of Hearing of Ccmplaint Signature "" $10.00 fee must be enclosed .
PASSED at a Council Meeting this 1986 . COUNCILLOR COUNCILLOR COUNCILLOR COUNCILLOR APPROVED BY THE MINISTER OF INDIAN AFFAIRS AND NORTHEFaI DEVELOPMENT on this day of 2-3 day of 711 y , A.D . CHIEF COUNCILLOR COUNCILLOR COUNCILLOR COUNCILLOR , A. D. 1986 . MINISTER OF INDIAN AFFAIRS AND NORTHERN DEVELOPMENT
FOM B ' NOTICE OF TAXATION For the year 19 Roll No . TARE NOTICE that the property set out below of which you are in lawful possession has been taxed as follows: Assessed value Rate of Taxation Amount of Tax Land : Inpravements : Pipelines : Transmission Lines : TOTAL AMOUNT OF TAX O:WING All Taxes owing must be paid within 60 days . Failure to pay taxes is an offence punishable on summary conviction .
FORM C ' APPLICATICN FOR BUSINESS LICENSE S1VBIsDON LAKE INDIAN RESERVE NO . 154 , AND 1548 IN THE P%A7INCE OF ALBERTA FOR '111E YEAR COP4MENCM JANUARY 1, 19 NAME OF APPLICANT ADDRESS OF APPLICANT NATURE OF BUSINESS FEE
Page 1 of 3 BCHEDUIE "Aw~ CLASSES OF BUSINESS FOR LICENCE FEES Advertising Sign Painter Advertising Canvasser Advertising Truck or Car (Commercial) Accountants Public / Chartered Auction Mart Auctioneer Auditor Air Conditioning and Refrigeration Auto Body Shop Auto Wrecker Automobile Dealer Auto Electric Sales & Service Apartment House per suite, unit, rocan Amusement Places Bakery Banks Barber Shop - per chair Barristers and Solicitors Beauty Shop Bill Posters Billiard Hall Bicycle Shop Bowling Alley Book Agents Boxing & Westling P~amotors Building Movers Bulk Oil & Gas Sales Butcher, Fish Dealer, or keeper of a shop or stall Cabaret Keeper Cafe or Restaurant Candy or Ice.Cream Sales Truck per vehicle Chiropracter Cafe or Restaurant Candy or Ice Cream Sales Truck per vehicle Christmas Tree Sales per location Confectionery Dealer Circus - for show per day depending on the size and nature of the Circus or to the objects for which the circus is being operated . Providing that Council may by resoluation in a proper case having regard to the size and nature make a reasonable reduction from the said fee. Car Wash Collection Agency or order office Concrete Batch Plant Contractors : General Carpentry (All Classes) Excavator Concrete Plasterer, Stucco, or Dry Wall Roofer Linoleum, Terrazo, or Tile Brick, Block or Stone Layer Floor Finisher or Layer Painter, Paperhanger, or Decorator
Page 2 of 3 . Contractors - cont'd . Electrician Plumber, Gas fitter or Steam Fitter Siding Applicator or Shingler Sheet Metal or Tinsmith Heating or ventilating Diary Dairy Bar Dance Hall Keeper Dance School Delivery Trucks per vehicle Dentist Doctor Drayman Engineers Electrical Repair Shop Faith Healers and Health Cults Funeral Home Flower Shop Gardening & Landscaping Gasoline & Service Stations (with Restaurant or Coffee Shop) General Garages General Retail Store (All Classes) Halls for Entertainment Hotel or Motor Hotel w/rest, w/lic, lounge or tavern Investment Prcmotor Implement Dealer Insurance Agent Janitor Service Jeweller Junk Dealer Kennels Laundry - coin, dry cleaning, dryers, & pressers or pick up depot Laundry and Dry Cleaning Trucks - per vehicle Livestock Dealers Locker Plants Lunber Dealers and/or Building Supplies Machine Shop Manicurists Massage Parlour or Bath House or Health Club -Money Lenders Motel w/restaurant Optometrist Palmist, Phrenologist, Character Analyzer, Astrologer, Clairvoyant Crystal Gazer, Graphologist, Psychic Reader, Sand Reader or Water Reader, or any other business similar in kind, character or nature . oilfield Supplies Drive In Eating Place Agents for Avon, Watkins, Fuller Brush, Tupperware, etc .
Page 3 of 3 Pawnbroker Photographer (itinerant) Photographer Printer Propane Dealers Radio & T.V . Sales Radio & T.V . Repair Real Estate Agent Salvage Dealers Sand & Gravel Second Hand Dealer Shoe Shine Stand Shoe Repair Shop Solicitors for Periodicals (Principles Licence) Per Agent Surveyors Taxi - per car Tfieatre Tire Shop Trailer Park Transient House Repairman Truck Terminal Trucking - per unit Upholsterer Used Car Dealer Veterinarian welders (Mobile - portable) Any other business not specifically mentioned in this schedule or not provided for in any other place in the By-Law. In the event a categorized business encompasses two or more of the listed businesses the license fee shall be the higher fee as set out in this schedule .
Vous allez être redirigé vers la version la plus récente de la loi, qui peut ne pas être la version considérée au moment où le jugement a été rendu.