Contenu de la décision
Indian and Northern Affaires indiennes Affairs Canada et du Nord Canada Deputy Minister Sous-mrnistre Ottawa, Canada K 1 A OH4 On behalf of the Minister of Indian Affairs and Northern Development, I HEREBY APPROVE, in part, pursuant to Section 83 of the Indian Act , the following by-law made by the Council of the Blackfoot Indian Band (Siksika Nation), in the Province of Alberta, at a meeting held on the 9th day of January, 1990 . Siksika Nation Land Tax By-law That part of the by-law that is not approved is subsection 56(a) which provides as follows : 56 . Tribal Council may, by resolution, with respect to any land where it considers it equitable to do so, (a) cancel or refund all or any part of the land taxes, or Dated at HULL, Quebec this ~'0`~* day ofN1A^°-cK- 1990
SIKSIKA NATION LAND TAX BY-LAW WHEREAS the inherent Siksika Nation Abor0nal right of 35 of the self-government Constitution Act, 1982 ; - AND WHEREAS of a the band Indian may make by-laws for the or interests purpose in land, in the reserve (s. 83(1)(a)) ; AND WHEREAS to be the Tribal expedient and in the best purposes ; interests AND WHEREAS enactment the and Tribal Council implementation tribe in of this that : by-law (a) it will raise revenue for local purposes ; and (b) it will tax the wealth inherent by others . NOW THEREFORE without the prejudice to but in hereby express enacts affirmation : PART I INTERPRETATION 1~ The preamble forms part of this by-law . In this by-law, "Siksika Nation" and "tribe" mean the Blackfoot Indian Band; 'Tribal Council" means the council of the band ; "land" has the extensive meaning of the common law. PART II ADMINISTRATION 3. (1) This by-law shall be administered administration appointed by resolution called the "land tax administrator" . has and continues to exercise an as recognized and affirmed by Section Act, R .S . c . 1-6, provides that the council of taxation for local purposes of land, Council of the Siksika Nation deems of the it tribe to make a by-law for such is of the view that the is of benefit to the members of the in the use and occupation of tribal lands Tribal Council of the Siksika Nation, of its right of self-government, by an officer of the tribal of Tribal Council, who shall be
(2) The Tribal Council may by resolution: (a) appoint an acting land tax administrator in the case of the absence or disability of the land tax administrator ; or (b) appoint other officials or staff to assist in the administration of this by-law ; or (c) delqate to a committee of Tribal Council or to the land tar administrator the authority to hire such officials or staff. PART III APPLICATION OF BY-LAW 4. This by-law applies to all land within reserve of the geographical the Siksika limits Nation, of the including any territory added to the reserve in future . PART IV LIABILITY TO TAXATION 5- The property taxable under this by-law interest in land, shall be all including land and any any right to occupy, possess, section 6 and or use land, Part XVIII but subject to . 6- The following property shall be exempt from taxation : (a) any interest of the tribe or of a member of the tribe ; (b) any interest of a corporation all of the shareholders of which are the members of Tribal Council, which interest is held for the the tribe; benefit of (c) a building used exclusively for school purposes and the land as the necessary site for such building ; (d) a building occupied by a religious body and chiefly used service, for divine public worship or religious education and the land necessary as the site for such building ; (e) a building used as a hospital (other than a private hospital) or thereof as part and the land necessary as the site for such building ; a building used as a university, technical institute, or public college, not operated for profit, or as part thereof, and the land necessary the site as for such building ; a building used chiefly for the purpose of providing housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land necessary as the site for such building ;
(h) a cemetery to the extent that it is actually used for burial purposes . 7 . Notwithstanding section 6, all land is liable to service and local improvement charges . 8 . The exemption of an interest in land shall not affect the liability to taxation of any other interest in that land . 9. An exemption shall apply, and shall only apply, to that portion of a building occupied or used for a purpose for which an exemption is granted, and to the site of the building in the same proportion. 10. In respect of taxable property, those liable to pay land tax are the following: (a) the owner of the land ; and (b) where the owner is exempt, (i) the holder or occupier, and (ii) where 2 or more persons hold or occupy the same land under separate permits, leases or other rights or grants, each of those persons . PART V LEVY OFTAX 11 . In each year commencing in 1990 there is hereby levied on all taxable land a land tax equal to 2% of its assessed value. 12 . The land tax shall be deemed to be imposed as of January 1 of the then concurrent year. PART VI INFORMATION FOR TAX ROLL 13. (1) Every person liable for land tax or his agent and every person whose name is shown on the tax roll or his agent shall, whenever so required, forthwith furnish to the assessor or to the land tax administrator in writing, signed by the person concerned, true and accurate information concerning the land owned or occupied by that person, in the form and detail required, including particulars as to purchase price, terms and covenants in leases, construction costs including costs of alterations and repairs, and rents payable or paid or agreed to be paid . (2) The assessor or the land tax administrator shall have the right to enter upon and inspect land, including improvements, at any reasonable time, and no owner or occupier shall prevent him from doing so.
(3) Where an assessor does not receive information under subsection (1) or he is not satisfied received, he may value the land on the basis in his possession . PART VII ASSESSED VALUE 14. Tribal Council may by appointment resolution appoint may be for a specified or valuing indefinite term particular land or particular kinds 15 . A valuation shall be respect made of taxable of which grants in lieu of taxes will be sought . 16 . A valuation shall be shall carried out constitute assessed value for land until tax replaced by a general revaluation. at A general least every seven years . 17. In making a valuation, the assessor standards of valuation as he considers prescribed for assessors under The and Municipal the assessor may value land on the basis assessment in use in the Province of Alberta neighbouring counties . 18 . (1) Land shall be valued as if the taxable interest encumbrance or restriction. (2) Notwithstanding subsection (1), if the Crown has in the lease or other instrument granting an interest restrictions on the use of the land, then the restrictions into account in making his valuation. (3) The duration of the interest of a holder or subsection (2) or the right of the Crown or terminate that interest is not a restriction within the subsection (2) . 19. (1) Where Tribal Council is of the view that under this Part is in respect of certain land impractical, the land shall be deemed to have total annual rent times a capitalization factor of 7.5 . (2) In any year in which a general valuation is being Council shall reconsider the capitalization (1) . pursuant to a request with the information of any other information one or more assessors . An and may be for the purpose of of land, as set out in the resolution. land and of exempt land in no later than March 31, 1990 which purposes for 1990 and subsequent years revaluation shall be carried out shall use such methods and appropriate, which may include those Taxation Act, R.S.A. 1980 c .M-31, of statutory or regulated rates of or by comparison with assessments in were fee simple without or the Tribal Council in land placed assessor may take such occupier referred to in the Tribal Council to meaning of valuation by an assessor or a certain kind of land a value equal to the carried out the Tribal factor set out in subsectiori
PART VIII THETAX ROLL 20. As soon as is practicable prepare in a tax roll containing the following : (a) a brief description of each parcel of taxable land ; (b) the name and post office address respect of each parcel of taxable (c) the value of each parcel of VII; (d) the annual land tax in respect the land tax payable with each payment of rent . 21 . The land tax set administrator out in section 20 of any land in respect 22 . The value of of the improvements bare land on or in which they are located 23 . (1) Any person may effect a change by written notice to the land tax (2) A person who is holder of a charge particulars of the nature, extent Rland tax administrator and during the duration of the charge, name and address on the tax roll . 24. (1) The tax roll shall be effective upon Tribal Council . (2) Upon adoption the tax roll shall during regular business hours. PART IX ALTERATIONS ANDADDTTIONS 25. (1) Where the land tax administrator finds at any time that (a) taxable land or land in respect are sought is not entered in the tax roll ; (b) the value of land is the not the tax roll by reason of (i) a clerical or mathematical error,each year, the land tax administrator shall of the person liable for taxes in land ; taxable land, as determined under Part of each parcel, and where applicable, shall include in the tax roll the of which particulars grants in lieu of taxes are sought . may be set out separately from the value . in his address as set out in the tax roll administrator. may give notice, with full and duration of the charge, request to the copies of all tax notices issued and the assessor shall enter his its adoption by resolution of the be open to inspection by any person of which grants in lieu of taxes same as the valuation entered in
(ii) the demolition, destruction or improvement, damaging of an (iii) new construction or new improvements, (iv) a change in permitted use, or (v) subdivision ; (c) there has been a change in the following : (i) ownership or occupation, or (ii) eligibility for or the amount of taxati an on, or exemption from (d) there is any clerical or mathematical error; he shall amend the tax roll to effect the necessary changes. (2) The amendment to the tax roll resolution shall not be of Tribal effective Council until . approved by 26. Upon the mail amendment to each of the tax person roll, the land affected tax taxes an for the amended or administrator shall current supplementary year. tax notice in respect of 27. Where failure to tax attributable land to or taxation for less than it is liable is (a) a person's failure to disclose; (b) a person's concealment of particulars relating to land ; (c) a person's failure to make a return ; or (d) a person's making of an incorrect return, required under this by-law, the land supplementary tax administrator tax shall notice for issue an which the the current amending year or condition and for giving each rise to the previous year amendment during to the tax roll persisted . 28. Where the condition persists giving during rise part to an of a year, in amendment to the tax roll the land preparing tax an amended administrator or shall supplementary tax notice basis . adjust the amount of the taxes due on a pro rata 29. The provisions of amended Parts VIII, tax X roll and to XII and to XIV amended shall this Part. and apply supplementary to the tax notices as provided for in 30. Upon amendment and of any the tax balance roll, any unpaid excess paid shall shall be taxes be a receipt due refunded or and certificate payable, given notwithstanding by the the land terms tax of administrator.
PART X TAX NOTICE 31. (1) The land tax administrator shall in whose name appears in the current each parcel for which he is liable (2) The tax notice shall contain the particulars respect of that parcel together if any, and shall be accompanied right of appeal under Part XI. 32. Upon mailing a tax entry notice the on the tax roll of the date of mailing. 33. The tax notice shall constitute a statement of and demand for taxes . 34. Where applicable, the conjunction tax notice shall with periodic lease payments under Part XIII. PART XI APPEAL 35 . (1) Tribal Council shall, by resolution, appoint consisting of not less than 3 (2) A member of the board of revision i s a member of Tribal Council . (3) Tribal Council may by resolution appoint of revision to fill vacancies caused incapacity . (4) The members of the board of revision among their number. (5) The secretary of the Tribal Council shall of revision . (6) A majority of the members of the quorum. 36. (1) A person whose name appears in the date of mailing of a tax notice, appeal respect of the following matters : (a) liability to taxation ; (b) the assessed value; (c) any alleged inequity; oreach year mail to every person tax roll a tax notice in respect of to taxation . set out in the tax roll in with particulars of arrears and interest, by a statement as to the recipient's land tax administrator shall make an state that taxes are payable in a board of revision members of council . shall hold office only as long as he other members to the board by absence, resignation or shall appoint a chairman from act as secretary to the board board of revision constitutes a the tax roll may, within 30 days of to the board of revision in
(d) any alleged error or omission . (2) The notice of appeal shall be in writing, signed by solicitor the appellant or agent , his authorized in writing, and shall state and the grounds of particulars the appeal . (3) The notice of appeal shall contain a mailing address notices are to which all required to be sent to the appellant. (4) Where an appeal is taken upon receipt of an amended subject tax notice , matter of the the appeal shall be confined alteration. to the addition or 37. (1) Upon receipt of a notice of appeal, the board of the revision shall appellant, the notify assessor, and any other person in the whose name tax roll in appears respect of the land which is the subject of the appeal . (2) The notice of hearing shall be sent by registered before the mail at sitting least 21 days of the board of revision . 38. The board of revision may adjourn the hearing of an appeal . 39 . The board of revision may proceed to in the absence hear and of the determine an appeal appellant or any person affected . 40 . (1) The rules of evidence do not apply to a hearing revision by the board . of (2) Evidence need not be given under oath unless the board considers of revision it necessary or proper, in which case the administered oath may be by the secretary or a member of the board. 41. As soon as the board of revision gives its decision (a) the secretary shall notify by mail the appellant, other the assessor, and person any whose name appears in the tax roll in respect which of the land is the subject of the appeal ; and (b) where applicable, the land tax administrator shall in amend the tax roll accordance with the decision and mail to each amended person affected an or supplementary tax notice . 42. An appeal of the decision of the board Federal of revision may Court of be taken to the Appeal under the Federal Court Act. PART MI DUE DATE AND INTEREST 43. Subject to sections 44 and 45, taxes are of due and payable as of June the current 30 year, and shall be paid notwithstanding that an appeal is pending.
-9 44. Where taxes are due and under payable in Part XIII, the proportionate payment is rent is due and payable . 45. Where the tax roll is amended purposes of this Part be deemed tax to be roll amended as under section 24. 46. Taxes in arrears shall bear interest thereof, compounded annually . 47. Interest shall be added to and form part of unpaid taxes . 48. If taxes are in arrears and part firstly to arrears and interest . PART XIII PERIODIC PAYMENT 49. In respect of any land may valued pursuant by resolution declare that the land tax be payment and collected with it . 50. Notwithstanding section 22, land tax shall commence on the date of the first 51 . Where Tribal Council has or with entered into any person entitled to receive rents, Part, the receipt by the Crown or such shall person of a be a valid discharge of the liability the payment . PART XIV RECEIPTS AND CERTIFICATES 52. Except where Part XIII applies, land tax administrator shall issue to the number payor an of the receipt on the tax roll opposite the land for which the taxes are paid . 53 . Upon receipt of the tax prescribed fee and a administrator shall issue a certificate showing paid in respect of any taxable land, and, if not, the outstanding . conjunction with payments of rent due and payable on the date that the under Parts IX and XI it shall for the of the date of adoption of that at 1.5% per month or any part payment is received, it shall be applied to section 19, Tribal Council expressed as a percentage of the rent where this Part applies, instalments of instalment of rent in 1990 . an a&reement with the Crown for the collection of land tax under this payment on account of land tax of the tenant for land tax to the extent of on receipt of a payment of taxes the official receipt, and shall enter the request in writing, the land whether or not taxes have been amount of taxes and interest
-10-PART XV APPLICATION OF REVENUES 54. (1) All funds raised under this by-law shall or be placed accounts . in a special account (2) Funds raised shall include : (a) land taxes ; (b) grants in lieu of taxes ; (c) interest ; (d) amounts collected on account of costs; and (e) fees. 55 . The following expenditures hereby authorized of the funds : raised under this by-law are (a) refunds of overpayment and interest, (b) all expenses of preparation and administration of this by-law, (c) the remuneration of an assessor, (d) all expenses of enforcement of this by-law, including legal costs, (e) all expenses incurred in defending any of its challenge provisions, to this including by-law legal or any costs, and (~ any refund of taxes under Part XVI. PART XVI CANCELLATION AND SUSPENSION 56. Tribal Council may, considers by it resolution, with equitable respect to do to any so, land where it (a) cancel or refund all or any part of the land taxes, or (b) for the purpose of encouragin& economic defer land taxes development, in suspend whole or or in part for exceeding such 5 period years, and of time, on not such terms and conditions as it feels proper .
PART XVII COLLECTION AND ENFORCEMENT 57. (1) A person named in the tax roll in any year as occupier of owner, holder land is liable or for all land taxes imposed and all unpaid during the year land taxes imposed in previous years . (2) The liability is a debt recoverable, with interest Part XII, as provided by action under in a court of competent jurisdiction . (3) A copy of that part of the tax roll that refers to the by the land person, taxes payable certified as a true copy by the the secretary debt . is evidence of 58. (1) Land taxes accruing and to accrue are a special lien the owner, on the interest holder of or occupier in the land, including having improvements, priority to every claim, privilege, lien, charge, or encumbrance security of interest, every person, and the lien and or impaired priority are by any not lost neglect, omission or error . The require lien does registration not to preserve it . (2) The lien attaches also to the interest of a subsequent occupier of owner, holder or that land . (3) Where it is necessary or advisable to protect or enforce proceeding, a charge by a it may be done by order of a court jurisdiction of competent on application for it and on notice the court proper . considers 59. (1) In January following the year for which taxes are imposed administrator the land shall notify tax by mail every the person whose tax roll name appears in respect in of any land for which land taxes that are in arrears collection proceedings shall start within and 3 months if interest are land taxes not paid in full . (2) The land tax administrator, with the approval of after Tribal Council, the expiry may of the 3-month period commenced commence or cause collection to be proceedings in accordance with this Part . 60 . (1) The land tax administrator may, directly or of by agent, levy the taxes due, amount by distress of the output of the land, of chattels of the goods and person liable to pay the taxes, or of any chattels found goods and on his premises, the property of or in the another occupant possession of of the premises . (2) The land tax administrator shall, by notice posted in conspicuous at least 3 public places in the locality where the to be sold, property seized give at is least 20 days' notice of the time sale and and place of the of the name of the taxpayer. At that time, the land administrator tax or agent shall sell at public auction much the property as may be or as necessary .
-12-(3) A surplus over the amount of the taxes shall, if no claim by another person on the ground that the , him or that he was entitled by lien or other right paid to the pers on in possession of the property person shall give a receipt . taxes the property was distrained and the claim surplus shall be paid to the claimant and his claim is contested, the surplus shall be retained administrator until the rights of the parties have been determined . 61 . (1) Where land is exempt and the interest taxable, the land tax administrator shall give tax notice by registered mail that he has mailing of the notice to pay the taxes, with interest, and taxes, and that in default of payment the be cancelled . A copy of the notice shall such interests are registered, if any . (2) Failing payment in full within the 3 months the permit shall be cancelled ipso facto. 62. (1) Where a person is liable for land tax in respect of buildings improvements, the land tax administrator may give the by registered mail that he has 3 months the notice to pay the taxes, with interest, and all that on default of payment such buildings or offered for sale . (2) Failing payment in full within the 3 months the land may offer for sale such buildings and improvements. (3) The sale may be conducted (a) by public auction in accordance with section 60; or (b) where Tribal Council deems it appropriate, by public tender . (4) The sale may take place subject to the entering into or permit by the purchaser . 63 . Where a sale is to be conducted sale, method of publication or circulation, and the discretion of Tribal Council . 64. (1) Tribal Council may in any sale set an upset price equal arrears, interest, taxes for the current year and costs, price shall be the lowest amount for which the property may be sold . (2) Where there is no bid equal to or above the Council shall be deemed to be the purchaser. 65. Where Tribal Council is a purchaser the property to any person for not less than the upset price within 9 months of theto it is made property sold belonged to to the surplus, be when seized . That If a claim is made by the person for whose is admitted , the receipt taken for it . If the by the land tax of a holder or occupier is the person liable for land 3 months from the date of all subsequent lease, licence or permit will be sent to the place where lease , licence or or other person not i ce from the date of mailing of subsequent taxes , and improvements shall be tax administrator of a lease, licence by public tender, the conditions of acceptance of any offer shall be in to all taxes in and the upset upset price, Tribal of property hereunder it may sell
-13-date of the purchase . Thereafter, Tribal Council may deal with the sees fit, and property as all other it interests, including any right of redemption, are extinguished . 66. (1) Upon a sale, money received by the land tax administrator in excess the of taxes, interest and costs shall be paid without interest to the owner, holder or occupier, as the case may be. (2) If no upset price is set and the property is sold for less, the debt any for deficiency is extinguished . 67. Siksika Nation is entitled to the quiet land, and peaceable including possession improvements, of the on and from the expiry of the described 3-month in period subsections 61(2) and 62(2) and for the purposes of obtaining possession the land such tax administrator and any persons purpose authorized by him are entitled for the to enter on the land and take possession name thereof for of Siksika and in the Nation, and if in so doin~ resistance is may encountered be made an application to a court of competent jurisdiction for an the land order for the . possession of 68. (1) Where taxes are due on land occupied by a tenant whose landlord liable for is them, the land tax administrator may give no less than days' 30 notice to the landlord by registered mail that on default payment of of taxes he shall proceed with collection of rent under this section . (2) Failing payment in full within the 30 days, the land tax administrator shall give the tenant notice in writing requiring him to pay to Siksika Nation the rent of the premises as it becomes due from time to to time the amount of the taxes due and unpaid. (3) Tribal Council shall have the same authority as the landlord to collect the rent by distress or otherwise . (4) Any tenant may deduct from his rent taxes paid by him between that as him and the landlord the latter ought to pay. 69 . (1) Land taxes are a first charge upon any money payable under a fire insurance policy for loss or damage to buildings or improvements . (2) This section does not create a charge on (a) any money payable under a fire insurance policy unless (i) it is $500.00 or more, or (ii) notwithstanding subclause (i), it is for a total loss of the buildings or improvements insured, or on, (b) any money payable under a fire insurance policy which was effected and maintained by a mortgagee of the property insured .
-14-(3) As promptly as possible after an insurer receives notice damage of any loss or which may result in a charge arising under this section insurer the shall, by registered mail, give notice of the loss or the land damage to tax administrator . (4) Within 21 days after the mailing of a notice in accordance with subsection (3), the land tax adrrunistrator shall, by notify the registered mail, insurer of the full amount of the taxes due in respect land . of the (5) When a charge arises under subsection (1) the insurer shall pay Siksika to Nation (a) the amount of the taxes stated in the notice to be due, or (b) the amount the insurer is liable to pay under the policy, whichever is the lesser. (6) On a payment being made under subsection (5), the amount for the insurer which paying the same is liable under the policy is reduced amount by the of the payment. 70. Notwithstanding section 59, where Tribal appropriate Council deems it may it by resolution authorize the land tax administrator to collection commence proceedings at any time with respect to taxes in arrears. 71 . When personal property liable to distress seizure under section or attachment 60 is under or has been seized by a sheriff claimed or by a bailiff or any by or in court or is possession of any assignee for the liquidators benefit of creditors or any or any trustee or authorized trustee in bankruptcy,, has or when been converted that property into cash and is undistributed, it is sufficient for administrator the land tax to, and he shall, give to the sheriff, bailiff, assignee or trustee or liquidator or authorized trustee in bankruptcy, notice in of the amount that case the due for taxes and person so notified shall pay the amount any costs of the taxes, after properly deducting incurred or seized, holding and selling tax the property, to the administrator land in preference and prior to any other and all other liens or claims fees, charges, whatsoever. 72. (1) As long as any taxes are in arrears with respect to any parcel, buildings no or other improvements over, on or in the land shall removed be without the consent of Tribal Council . (2) No person shall acquire any property in a building or other improvement removed in contravention of this section. 73. If at any time after notice has been given before under section the 59 or 70 and expiration of the time allowed before levy by land distress can be tax made, the administrator has reason to believe that a person in possession liable to distress of property is about to move it out of the reserve, and ifphe makes an to that affidavit effect before a justice of the peace, the justice may issue land a warrant to the tax administrator authorizing him to levy by distress although the payment may time for not have expired.
-15 -74. For the purposes of this Part, "land construed taxes" and "taxes" to include shall be (a) interest chargeable under this by-law; (b) costs incurred in collection proceedings ; and (c) taxes imposed during the year in which collection proceedings commenced and in are subsequent years while they proceed . PART XVIII SERVICE AND LOCAL IMPROVEMENT CHARGES 75. (1) Tribal Council may impose service and local improvement charges apicable to a part of the reserve ~hereinafter in this Part called "the area"') to raise money for the following purposes : (a) the construction or installation of a highway, lane, sidewalk, boulevard, sanitary or storm sewer, irrigation work, street lights, water supply system, parking facility, gas supply system, drain, or other work; (b) the maintenance, operation, repair or reconstruction of those works; (c) cutting grass or weeds or trimming trees or shrubbery on any highway, lane or other public place ; (e) suppression of dust on any highway, lane, or other public place ; (f) collection and disposal of garbage; or (g) collection and disposal of night soil or the contents of sewage holding tanks . (2) A charge in respect of capital cost and interest amortized over a period of years shall be called a "local improvement charge", and a charge based on the annual cost of a service shall be called a "service charge" . In this Part, "charge" shall refer to both . (3) The charp shall be based on the actual or estimated the local annual cost of improvement or service and shall be levied or at a uniform rate rates based upon (a) the number of lineal feet along the fronting on abutting lands; (b) the area of the fronting on abutting lands; (c) the number of dwelling-units or commercial or industrial occupancies of the lands served ;
-16-(d) the estimated or actual use or consumption of the occupants service by of the lands served ; or (e) 2 or more of the above in combination . (4) The costs levied for shall include any expenses advertising, of engineering, administration and any other expenses initiating and carrying incidental to out the work. (5) Notwithstanding section 6, land or persons exempt be subject from land to any tax shall charge levied under this Part . 76 . (1) Before imposing a charp Tribal Council shall accordance give prior with notice in this section by (a) publication once a week for 3 successive weeks having in a newspaper general circulation on the reserve ; (b) posting in the tribal administration offices and in prominent locations in the area ; (c) registered mail to affected owners or occupiers who resident are not on the reserve . (2) The notice required by clauses (1)(b) and (c) weeks shall be given prior at least 3 to the meeting referred to in section 77. (3) It shall be sufficient notice under clause (1)(c) if the address that in the used current tax is roll . (4) The notice shall state (a) the intention of Tribal Council to perform the work and levy the charge ; (b) the area in respect of which the charge is to be levied ; (c) the rate at which the charge will be levied; and (d) that Tribal Council shall hold a public meeting to consider written and oral representations . 77. (1) On the date and at the time and place set out in the Council shall notice Tribal sit and receive and hear such representations . (2) Following receipt of representations and at that or Tribal at a later meeting Council shall resolve to proceed or not charge to proceed with . the (3) Notwithstanding subsection (2), where 90 days have public passed since the meetin$ Tribal Council shall not resolve to charge proceed with the unless it again gives notice under section 76.
-17-78. (1) Where a charge is in effect, it is not necessary for Tribal give Council to notice in each succeeding year, unless it proposes to amend the resolution or by-law implementing the charge . (2) A uniform increase in the rate of the charge due to an increase in actual or estimated cost shall not be considered an amendment to the implementing by-law or resolution for the purposes of subsection (1) . 79. (1) The land tax administrator shall keep separate accounts for money raised by each charge under this Part . (2) Money raised under this Part shall be expended for the purpose within and the area stated in the implementing by-law . 80. (1) Charges under this Part shall be administered and enforced by-law under this in the same manner as land taxes. (2) For greater certainty, it is hereby declared that such charges are special a lien under Part XVII. (3) The roll of such charges may be part of or a supplement to roll . the tax PART XIX GENERAL AND MISCELLANEOUS 81. Tribal Council may by resolution prescribe a persons scale of fees payable applying by for certificates, statements, excerpts from the tax roll, and the like . 82 . (1) Nothing under this by-law shall be rendered void or invalid nor shall the liability of any person to pay land tax or any amount under this bylaw be affected by (a) an error or omission in a valuation or a valuation based solely upon information in the hands of an assessor or the land tax administrator; (b) an error or omission in a tax roll, tax notice, or any notice hereunder; (c) a failure to deliver or receive any notice hereunder; or (d) a failure to do something within the required time . (2) Subsection (1) shall not affect the right of appeal under this by-law. 83 . No action or other proceedings for the return Siksika of money paid to Nation, whether under protest or otherwise, on account of a demand, whether valid or invalid, made for land tax or any amount under this by-law, shall commenced be after the expiration of 6 months from the making of the payment; but the payment shall be deemed to have been voluntarily made.
-18-84. A finding by a court that a provision of this by-law shall not affect the validity or invalidity of the rest of the by-law . 85 . (1) This by-law, or such part as is approved, shall come into force and effect upon approval by the minister, in whole or in part . (2) Upon approval of this by-law, in whole or in part, the Blackfoot Property Assessment By-law, passed November 14, 1988, shall be repealed . Read a third time and approved, done, and passed at a duly convened meeting of the Band Council of the Blackfoot Indian Band this 0g day of JANUARY JOHIEF COU,~4CILLOR ~ COUNCILLOR z` `tO'UNCILLOR /COUNCILLOR READ A FIRST TIME THIS 19 C READ ASECOND TIME THIS 19 is void or invalid , A.D. 19 go A~-L0 _ //4e,4 COUNCILLOR / -~ ~fr . h Cni 1NCi1 .MR , , . COU;4CILLOR COUNCILLOR COUNCILLOR DAY OF EMBER, 1989.
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