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CERTIFICATE l, Valerie Cawood, do hereby certify as Superintendent pursuant to Section 86 of the Indian Act R.S. C., C. 1-5, that the attached copy marked "CERTIFIED TRUE COPY" is true copy of the original bylaw number 98-99/38 duly made on the 9th day of November 1998 by the Council of the White Bear First Nation of Indians being a by-law respecting property assessment and taxation bylaw amendment on the White Bear First Nation Reserve. Valerie Cawood, Manager Registration, Revenues and Band Governance Lands and Trust Services Saskatchewan Region Signed at Regina, Saskatchewan this 16th day of April 1999 Department of Indian Affairs and Northern Development
Minister of Indian Affairs UWIVJMC Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K1 AOH4 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 White Bear First Nations, in the Province of Saskatchewan, at a meeting held on the 9th day of November, 1998 . White Bear First Nations Property Assessment and Taxation Bylaw Amendment Dated at Ottawa, Ontario this 3rd day of December, 1998.
=:-,WHITE-ARFIRSTNATIONS GOVERNMENT White Bear Reserve, Treaty #4 Territory PHONE: (306) 577-4553 FAX. (306) 577-2108 OFFICE OF THE CHIEFAND COUNCIL WHITE BEAR FIRST NATIONS BAND COUNCIL RESOLUTION 98-99138 PROPERTY ASSESSMENT AND TAXATION BYLAW AMENDMENT WHEREAS pursuant to subsection 83(1)(a) of the Indian Act R.S .C.1985 c.1-5 the Council of a band may make by laws for the purpose of taxation for local purposes of land, or interests in land, including rights to occupy, possess or use land in a reserve and with respect to any matter rising out of or ancillary to such purpose ; and WHEREAS the Council of the White Bear First Nations enacted the White Bear First Nations Property Assessment and Taxation Bylaw on April 23, 1998; and WHEREAS the Council of the White Bear First Nations deem it advisable to amend the Bylaw in order to comply with assessment and taxation procedure used by other jurisdictions in Saskatchewan, and to provide a time frame for taxation in the 1998 tax year; 1 . Section 2 .(1) is amended by adding to the definition of "improvement", (i) works and transmission lines 2. Section 11 .(1) is amended by striking out "On or before the 31st day of May in each calendar year", and substituting with: On or before November 30, 1998 for the 1998 taxation year and on or before the 31st day of May in each calendar year thereafter, 3. Section 12 is amended by striking out the section and substituting with: Taxes levied in a taxation notice mailed under section 24 are due and payable on July 31 of the year in which they are levied, except for the 1998 taxation year in which taxes are due and payable as of December 31, 1998. 4. Section 13.(2)(a) is amended by striking out "during the month of March", and substituting with : On or before March 1 in each year, . . . 5 . Section 13.(3) is amended by striking out "During the month of March", and substituting with: On or before March 1 in each year, . . . ® ., . ~~~~8~~~~ ~~.~~ ~1 '}~~`~~
Section15 is amerided by striking outtFie~section and substituting with: 15.(1) For the purpose of determining the actual value of an interest in land for the " assessment roll the base date for valuation is that established by the Saskatchewan Assessment Management Agency for determining the value of land and improvements for the purpose of establishing assessment rolls . 15.(2) The actual value of the interest in land is to be determined at base date valuation and reflect the characteristics and physical condition of the property on Dec. 31 of the year preceding the year of taxation . 7 . Section 16 is amended by striking out the section and substituting with: 16 . The assessor shall carry out a valuation no later than Nov. 15, 1998 which valuation shall constitute the assessed value for tax purposes for 1998 and by May 1 in each subsequent year until it is replaced by a general revaluation or until amended in accordance with Part IX of this bylaw. 8 . Section 19 is amended by striking out the opening of the section and substituting with : No later than November 30 for the 1998 taxation year and no later than May 15 in each year thereafter the tax administrator shall prepare an assessment roll containing the following particulars : 9 . 6ection 24.(1) is amended by striking out the section and substituting with : The tax administrator shall on or before Nov. 30 for the 1998 taxation year and on or before June 1 of each year thereafter, or as soon as is practical after adoption of the assessment roll by resolution of the Council, mail a notice of assessment to every person named in the assessment roll in respect of each interest in land for which that person is liable to taxation or for which grants-in-lieu of taxes shall be sought . " 10. Section 46.(1) is amended by striking out the section and substituting with : Subject to sections 47 and 48, taxes levied in a tax notice mailed under section 42 are due and payable as of July 31 of the year in which they are first levied, except for the 1998 taxation year in which taxes are due and payable as of Dec. 31, 1998, at the office of the taxation authority notwithstanding that an appeal under Part X may be pending . 11 . Section 49.(1) is amended by striking out the section and substituting with : All or any portion of taxes that remain unpaid after the due date shall bear interest at the rate of 1.5% compounded monthly or any part thereof, and such rate may be changed from time to time by the Council through an amendmentto this Bylaw. 12 . Section 49.(2) is amended by adding to the opening of the section: Except for the 1998 taxation year, 13.' Schedule II is amended by striking out the schedule and substituting with : SCHEDULE II (SECTION 17) CLASSES OF LAND AND IMPROVEMENTS AND APPLICABLE PERCENTAGES OF VALUE (a) non arable (range) land and improvements - 50% (b) other agricultural land and improvements - 70% (c) residential - 75% (d) multi-unit residential - 85% E 1FIE® TR11'E COP CO - !
(e) seasonal residential - 70% (f) commercial and industrial -100°/a (g) elevators - 60% (h) railway rights of way and pipeline - 70% (i) commercial property shall include all land and improvements used for gaming or casino purposes, which are open to the public on a for profit basis but shall exclude land of improvements which are included in Class ; G) (j) all and improvements held or utilized by a corporate entity the shareholder or member of which is the First Nations or the membership of the First Nations and which land of improvements are held for the benefit of the membership of the First Nations . For the purposes of establishing (a) to (h) clas^es of property the assessor shall use the practices & regulations established under Saskatchewan Legislation as amended from time to time. This bylaw is hereby enacted by Council at a duly convened meeting held on the 9th day of November, 1998. Quorum : Six(6) l i'tef Brian Standingready C?LLaoilor CelinajShepher 0 4I~ C1j~ ouncilor qarolyn Stan ingre dy Counlot/Terry Little`chief . r.~ or K"e ~ t . te ~ o T echil i d Councilor Debbie Maxie 91 ( _, \, - -~- , -'--0 Councilor Dwayne Bigstone 9 ' Co,uri ifior J elv B a E'ale ,-'/ , VA . 7-7 Councilor Sara, Arthur Councilor Clayton Whitebear Dated this 09th day of November, 1998 ~ER~"~~l~~ ~r~~~ COPY LAN]D~Sf& TRUST SERVICES
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