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 Osoyoos Indian Band in the Province of British Columbia,
Osoyoos Indian Band Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 27th day of May, 2022.
On behalf of the First Nations Tax Commission
C.T. (Mann
First Nations Tax Commission
OSOYOOS INDIAN BAND ANNUAL TAX RATES LAW, 2022 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 Osoyoos Indian Band duly enacts as follows: 1. This Law may be cited as the Osoyoos Indian Band Annual Tax Rates Lm11, 2022. 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 Osoyoos Indian Band Property Assessment Lm11, 2021; "First Nation" means the Osoyoos 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(l)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Osoyoos Indian Band Property Taxation Law, 2021. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2022 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 pati of and is an integral pati of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
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THIS LAW IS HEREBY DULY ENACTED by Council on the 18 Province of British Columbia.
s1 day of May, 2022, at Oliver, in the
A quorum of Council consists of FOUR (4) members of Council.
Chief Clarence Louie
Councillor Veronica McGinnis
Councillor Sammy Louie
Councillor Sonya Jensen
Councillor Nathan McGinnis
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SCHEDULE A 2022 TAX RATES FOR TAXATION DISTRICT #1 Oliver, BC
PROPERTY CLASS
Class 1 - Residential
Class 2 - Utilities
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
RATE PER $1,000 OF ASSESSED VALUE
Land 4.56624
57.14034
12.15404
10.86706
5.02144
9.97144
Improvements 4.8491
58.89893
12.8656
11.56004
5.3043
10.2543
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SCHEDULEB 2022 TAX RATES FOR TAXATION DISTRICT #2 Osoyoos, BC
PROPERTY CLASS
Class 1 - Residential
Class 2 - Utilities
Class 5 - Light Industry
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
RATE PER $1,000 OF ASSESSED VALUE
Land 4.3359
22.7278
9.8777
9.1973
4.7911
9.7411
Improvements 4.3579
22.8048
9.9195
9.2391
4.8131
9.7631
4