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 Lower Nicola Indian Band in the Province of British Columbia, Lower Nicola Indian Band Annual Tax Rates Law, 2021
Dated at Kamloops, British Columbia this 15th day of July, 2021.
On behalf of the First Nations Tax Commission C.T. (Man y)
les, Chief Commissioner t Nations Tax Commission
LOWER NICOLA 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 Lower Nicola Indian Band duly enacts as follows:
1. This Law may be cited as the Lower Nicola 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 Lower Nicola Indian Band Property Assessment Law, 2009; "First Nation" means the Lower Nicola 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 Lower Nicola Indian Band Property Taxation Law, 2009, as amended by The Lower Nicola Indian Band Property Taxation Amending Law, 2009.
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), the taxable property shall be taxed at one hundred dollars ($100) 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 1
Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by the Council at a duly called and conducted Council meeting conducted by video conference on the 15th day of June, 2021, at which the required quorum of 5 Councilors was present throughout.
Chief Stuart Jackson Councillor Connie Joe Councillor Lucinda Seward Councillor Spence Coutlee Councillor Aaron Sumexheltza 2 \
SCHEDULE TAX RATES
PROPERTY CLASS RATE PER $1,000 Of Assessed Value
1 Residential 2 Utilities 4 Major Industry 5 Light Industry 6 Business/Other 7 Managed Forest Land 8 Recreational/Non-Profit 9 Farm Land 3
8.0645 66.4400 72.5196 29.1000 24.6537 2.1320 9.2856 30.1820