Contenu de la décision
First Nations Tax Commission Commission de la fiscalite des premieres nations
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Neskonlith Indian Band in the Province of British Columbia, Neskonlith Indian Band Annual Tax Rates Law, 2021 Dated at Kamloops, British Columbia this 23rd day of June, 2021.
On behalf of the First Nations Tax Commission C.T. (Mann
Ju s - Chief Commissioner First Nations Tax Commission
Neskonlith Indian Band 'W' Box 31 0, Chase, BC VOi: 1 MO ~ ?hone (250) 679-3295 Fox 1250) 679-5306 www.nes konlith.org (J C, C, CJ CERTIFICATION I hereby certify that this document is a complete version of the Neskonlith Indian Band Annual Tax Rates Law, 2021 enacted by the Council on June 9, 2021 and consisting of three (3) pages.
Certified this 10th day of June, 2021, by: _____________________________________ Tom Moody, Finance Director/Property Tax Administrator
NESKONLITH INDIAN BAND ANNUAL TAX RATES LAW, 2021
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and
C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights;
NOW THEREFORE the Council of the Neskonlith Indian Band duly enacts as follows: 1. This Law may be cited as the Neskonlith Indian Band Annual Tax Rates Law, 2021. 2. In this Law: “Act” means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act;
“Assessment Law” means the Neskonlith Indian Band Property Assessment Law, 2010; “First Nation” means the Neskonlith Indian Band, being a band named in the schedule to the Act; “property taxation law” means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; “taxable property” has the meaning given to that term in the Taxation Law; and “Taxation Law” means the Neskonlith Indian Band Property Taxation Law, 2010. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2021 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) for the taxation year.
5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by the Council at a duly called and conducted Council meeting conducted by videoconference on the 9 day of June, 2021, at which the required quorum of 4 councillors was present throughout.
Chief Judy Wilson Councillor Fay Ginther Councillor Michael Arnouse 2
Councillor Cora Anthony Councillor Joan Hooper Councillor Louis Thomas
SCHEDULE TAX RATES
PROPERTY CLASS RATE PER $1,000 OF ASSESSED VALUE:
1 Residential 2 Utilities 4 Major Industry 5 Light Industry 6 Business and Other 8 Recreational/Non-Profit 9 Farm 10a Regulated (railway track and right of way) 10b Regulated (fibre optic utilities inside railway r/w) 3
IR 1 & 2 (Chase) IR 3 (Salmon Arm) 7.7973 6.5279 58.6868 39.6039 16.4538 74.6538 24.1744 17.1610 18.0633 16.6106 13.6205 5.8371 25.2695 20.8473 16.9749 26.3538 22.44602 39.4986