Contenu de la décision
Pursuant to Section 86, Indian Act RSC 1985 C.1-5 and amendments thereto, I certify that the attached copies of the Scowlitz First Nation Property Taxation By-law dated October 19, 2004 are true copies of the said by-law.
~ h o m a sH owe ~ i rbc to rL, ands and Trust Services, a superintendent as defined in Section 2(1) Indian Act RSC 1955
-, 5 --. . - * -* . m id. Ministre des Affaires indiennes et . - * 5.: M~rlistcro f Indiar~A ffairs and .,A du Nord canadier~e t ir~terloc:~~tefeudr eral ',*' ,a' . .,-,>:,. ; : Northern Devclopn~cra~rt~ clF t3ilc1;ll I r l t ~l r?! r~: ~ ~ l r l r mp res des Metis et des lndicrls non inscrits :. ,,:a >Aa ;S;:-.,;,. for Met i s and Non-Status Ind~ans > , , Oltawa, Car?ada K I A 01 14
I , the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the trldiar~A ct, the following by-law made by the Scowlitz First Nation, in the Province of British Columbia, at a meeting held on the 19th day of October 2004.
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ScowIitz First Nation Property Taxation By-law
1 1 1 Dated at Ottawa, Ontario this Bn day of
c;[;."PC/d
2004.
SCOW7LITZ FIRST NATION TiiXrlTION BJ7-LA\Y (2004)
LVI lEI<E ,4 S [he Scow litz First Kation deerrls it advisable. and 11: the best iilterusts of thc n~crnbcrso f tlle Scon Ijtz First Nation to cstitblish, by by-laif. a ~ > . ~ c r i i otl thc rcscr\,u lands ol' the Scou litz First Kation for thc fair. ntld ecluitable tzlx;itic)~i ti~r- local purposes of' land, nr interests in lar~d,i ncluding rights to occupy, posscss 0 1 - IISC land in the reserves;
NOW RE IT HEREBI ' RESOLVED that the follo\ving by-law he and hc.~-c!~ enacted for the purposcL taxntiut~f 'or the local purposes of land, or interchi\ 111 land, including rights tu clccupy, posscss or- use land in the rcscrvcs pursua~:t t o ttw provisions of the ltldiar~A rr, K.S.C., and in particular pursuant to thc p t . t )~i h ; ( ~ ; l . r~b t ~ul7sectii>nX 3( I ) of tllc It ldi lrr l Ar t , K.S.C.
Part Scctiot~ 1 . C 7 . . ~ C ~ I ~ ' IT*a:xI ~at iorl Provls~un.s. ................................................................ ' .. ... , .. I 2 . 'l'asatioti of 'L and and Interests in Land ......................................................2. 0 - 20 3. Taxation Kolls .............................................................................................. 30 - 39 4. Recovery of -1'axc's. .......................................................................................4 0 - 59 5 . Administration 01 ' R y - l a ~ i.,. ........................................................................6.O. - 79 6. General .......................................................................................................Y O - 8S
NOTE There a]-e 110 sections 25-30, 3h-39, 58-59, or 68-79 at present.
SHOKT 7'ITLE 1 . This Ry-l;-1~vt t l ;~>.t ie cited as thc Ymop~>t+Ttlj1-- x~tiojB1 j - I ~ l t -
INTERPRETATION I . It1 this hy-law: "asscssrncnt" mcans a val ualion of' property hs taxation purposes; "assessinc~ltb y-law"-mcltns the A,s.cc\ . .~, t~l@i~ist-ll~ir itmp s s c d h y the Clhief and Coirnci l of thc Hrirld arid nppr-ovcd by the hlitiister as thc same may be amended frorn t imc to t i m c;
"asscssmoi~tr oll" includes a supplementar-y assessment roll a l ~ din cl~ldc-sa nylhit~g recorded ;is an acicti.rldum to the assessment roll u11dcr thc A . s , s ~ ~ . v , s t ~H~,cLw-/~{X II';,
L 4 BSS~SSCJ~. ' '1 112;111s at1 ;isscssor appointed under the Ass(~ss,,lc~b~Ji?l- l c r l t : ; "Band'? means the Scowlitz First Nation; "band council resolution" rncans a i~iotiona. s recordcd in the minutes of thc mcct~r~g. passed and approved at a duly convened ~lleetingo f the Chicf'and Cou~~cpiul rsuant to (tic consent of a majority of the C'ouncillors ol'the Rand present at that meeting;
"B311d 1311d" nleatls Band larid us dc tir1c.d i [I the A.s.sess~~~&rt-llt~ r ~ t l ; "Cllief an11 C'CIIIIII" CI~n crins thc Chief and Council as dclined in the A.s.~c.~.$t)lc4~1ti.[- lult*;
"C'. P." tneitrls Certificate of'P ossession as defined undr.1- subscctio~~20s( 1 ) and 20(2) uf thc l t l ~ l i L l u 4t. t; and for the purposes of this Hy - l a w only, iilc ludcs a Notice of Entitlcmunt and 1-1 C'cr-li l icate of Occupation as dcfi11c.du nder subsections 20(4) 3rd 20(5)o l'tht' llldi~lrlA t3to r any other permits, ~igr-i.criientosf licei~scsis sued horn time to time by hand council resolution I ~ ~ I ~ I I O S I L I tItIlc~ use of 11'311d land by a Hand ~ n c r ~ i b i r ;
"impro\-e~~~enmtse"a ns improvements as dc ti ricd i 11 t tic A.r.stls.sr~zctr ~B y-lu~v; "ltrdirr~A~c t" inearls the Iriu'irxfz ,4rt, 1I.S.C. 1985, c.1-5 atid any amendments tlleretoj "interest" tneails interest as defined in thc As.scsslr~c~H~~t: - ~ ~ z I I . ; "interest holder" means at1 interest holder as dcf'incd in thc A.r.>~:!-.sltit,tBlt ,~.-Lrrlt:: " i ntcrqesti n la11d'' mcans an interest ill land as detTt11ed ill the 11,v.s L ~ , T . S / ? ~ L > IHI I \ '-lr~~t.; "liir~d" Irlcarls land as defined in the A,s.sc~s,r.nret1lf3 !'-1~111': "Land Title Office" means the Land Titlu 0 flicc as dcfi~lcdin the .4.\,sc:r..\,~1roBt~~[ , - l c ~ i t ~ : "legal descript i o ~ "Ill earls a descriptiorl suflicicnt to dcscl-it l ~3' ~>~.olwrfotyr the ptirpose of its I-egisti-;,tioni n a Land Tille Of'iTco o r t h t Cit.st31-veL 311ii Reg~stt't-;
"Minister" 1nt.ans thc hl inistcr of' Jndir~nA t'fairs and Nortllern Dei:elopnle~~t;
4 b municipality" nleatls, in accordance i v it ll Ihc contcxl, citber any area ir~col-prated:i s a city, rlistl-icl, to^ nship, ti3ii.n or vil lage, under any Act of thc Provincc 01' British Coturnbirl, o r l l ~ u ot*l~ot*ntioin to i v t ~icttlh e residents of tl-ru arua havc hccrl incospul-atud ;is a ti~unicipaltiy 01-r egional district pursurinl to thc pr-ovisions of the l loch( u~ l~, l ~ t l l ~ l l-~lc~8l[ttr l<l l.st .B.cI9 O. Y ~ CJ. 323;
"occupier-" Illc3ns 311 ~ > i ' c ~ ~ p3si edre fi tlcd ~ I fI h c , ~ S S U S S I I I LB~jI:-~/~ l\i': "parcel" means a parcel as defined ir~th e A S S E . S S I I ZBLy-~/In~it~?; pers so^^" means purson as defined in the As,s~s.s~~zHc~n 't- ln~t:: "Taxation Admirlistratnr-" means the ' I ' u x n ~ i oA~ id r~linistratoar ppointed by thc (.'hichi' and C o u ~ ~ cui~l l de rth is By-law;
"resur-vc" nzcans Scowli tz Indian Resent: No. 1. \.Vi l l ian is Ind ian R e s e ~ N~ oe. 2 and S q u a w k ~ ~Cmre ek India11 Reserve No. 3 as definud in s~lbscction2 ( 1 ) of the fjlrJia/r ilc'r and ally land held as a spcciril Reserve for the llse and benefit o F thc Scorn I i t,. First , . .- Natioti pursuant to section 36 of thu J~idiullA l . 1 .
PART 1 C; I'NEIZAL 'I'AXA'I'IOY I'IIOVISIONS
2. ( 1 ) As provided it1 this By-law, and {'or raising rckcnllt: for local purpusrs. (a) land and interests in land and imprc>vuri~cnttso liilld 311d ~ I I I ~ ~ I - ~ ) \ ' ~ I ~ I ~ ' I I ~ S tn interests in land are s~ibjecto taxation;
(b) sub-ject to-any exemption contained in this Hy-law, every interest tiolder of land shall be assessed and trixcd 011 his/hcr intcrcsl in such land: 3t1d
(c) where ttvo or nlore pcrsons arc i l l tcrcsl holdc.r> i 11 t+espect of the halne parcul ~uf'land.t hose persons are jointly and severally liahlc to t l ~ c~ " i t t t l ot f their rcspcct i \ 111~ CI-C'SISi n such land for the taxes ie\.izd iindc~t.t l i s H J - I r ~ \ i .
( 2 ) A pci-.won assessed nlay appeal as providcd in thc A.s.sci.i?~icerlbt q-/1i1r.. ( 3 )T axes levied under this L3y-law rrelatc to thc calcndar yoas in which the lei y is Iirst made and are based otl the assessed c'alucs ol'land as provided unde! ~ h c As ~ . C . S , S I I ~ LB~ I)~ I- liIlL ,.
3. ( 1 ) A person \j.hc, has ci~stodyo f'or control o\:er- i~lformationo r rccords u11dt.r this By-law 5 hill l tlot disc lose the irlformation or rccords to any other person except
(a) it1 the course of ad~~li~lister-oirn gcn foruing this or another taxatinn By-law;
(b) in court proceoditlgs relating to th is or another taxation Hy-law; (c) under ar-i ugrccment that ( i ) i s between the Band and another band \\,itljin thc tiic;~ni~icg~ f'"Handla' s used in the I~rdillrrA ct or another govtrnmont,
( i i ) relates to the admiriistr~itioot~r enforcement of taxation by-laws, (iii) prorides for the disc lusure of infbrmatior-1 arld t*ccordsa nd exchange of' similar infonl~ationa nd records wit11 that otllcr. band or arlothcr gove~*nmc~oIrt :
(d) tbr the purpose of the con~pilationo f staristical in f i , r~~~at icb>yr it hc Hand or the Governmetlt of (:atlacla.
(2) Subsection ( I ) does not apply in rcspcut o i ' ; ~1;1 xntir311 1-011
4. Ever-y pcrson shall keep hooks of account and records that arc adcyui~rc. for the purposes of this I3y-law rind conli)rm to ge~lorallya ccepted pr i r~c ip leso f accounting.
5. A pcrson i b 110 t'riils to cot~~pli,t.'i ttl tl~isB q.-la\t is it1 \.iotatiur~o t 'tt~is B!.-Ian ~hie ll he'she
(h) in ~n r jh i~at gr eturri, or other\x.ise, withholds inf'orn~ationn ecessary tu ; I S L ' C I * I ~ ~tlIlIe IJ-LI~: taxable anlount of a propur-ty, or othcr basis of assessment;
( c )r cfuscs 01-f ails to furt~isha n oftjcer any access, ljcility or assistance requ~tedf or an entry un or examination of property 01-a ccounts;
((1) I.C~'~ISC0'1S- fai ls to attend or to subn-lit himselflhcrselt'to oxaminatiorl on oath or otllet~vist';
( e ) XIS ti) keel1 a book of account 01-r .cuord rcqui red to he kept by himiher.
6. A pel-son ivhc) knchii*it~glayn d wilfully makes a false or deoep t i~c , statcmcnt In rcturn rcquircd unclct. this Hy-law. fi-audulently onlits to give ~ I iIt a t u l l ancl cor+rcct st;itenlellt of thc property, or olhc't* basis of assessnlent of the person liahlc Li~r p a ~ ~ i ~ ~ofe trhlet taxes, or i ~ lakesu s kuops a false cntry or record ill a hook of account ur ~.cl-ilrdr ecl~riredt o he kept under this 13>-1;1~I\'.a ils to corllply \ i v ~ t ltlh is By-law.
7. ,4 pcrson 1%h o tears dowri, injures c7r dehces an advcrtisc~ncnln, olicc o r document ~vhichu, ndcr his Ry-Ia\+*o r the . - l~.~~i~.~@stlt-llc~tll\tt ~is, posted in a pub1 ic place, fai Is to comply wit11 this Rq,-Ian..
8. ( 1 ) A pcrscbri \vlio fails to c o ~ ~ l pklvyi th this L3y-l;1~o r- LL it11 tile dutie:, imposcd h y this H>f- l r~I~tlvay h a ~ a~lley sc.r\.icus provided 1y, the Sco~vlitzF irst Nation to thc pcr-so11 ()I. to tlw Iiirld cancelled by band council rcst)lutiol~p assed by the Chicf nnd Counci I .
( 2 ) Before st.r\,iccs may hc cancelled for failure to cc)111131y I$ itti t h i s Hjm--li:tt', (i) the person who has ~ i l l ugcd lh~,i led to comply shall be given thc opportunity to attend before the Chief and C : ~ U I I C1 Ia nd present whatever e i7 idt .n~t h~c Iwsson deems appropriate; and
( i i ) the C'hief and Courlcil shall makc a detenninatio~lt hat the person has I j i Icd to cornpl\. 11 it11 this Ry-law l3ased upon thc cv ~ ~ C I I CpCre sented at a rneeti 11g hc tcl to corisider cancel latioil of scrvicos pursuar~t o this By-Ian..
(3 ) Nc l t i~co i' a mcoting of the C:ll ief and Council to consider the cancellation 01' sen-ices sllall he gi1.w tu a person IVIILO i s alleged to ha\,c llilcd lo comply ivith this By-law b). \v;i\. of ii rcgistcr-cd letter directed to the pel-boil ( i vu wccks prior to the meeting of Chief ,111d Chuncil.
9. A director, Inatlagcl, Lecretaty or othcr of'licc~o.f a corporaljor~u r associaiion, or n ~nernberu- f partnership or syndicate, ivho knot\ ingl? and \ii l fi~l l y au t1 lo1 . io~r~ p~c r-mits a h i lu re to co~nply~ {r i tht his By-law on thc part of thC corporation. association, partnership or syndicate also f'ai Is lo C C ) I I Iy~ ~w it11 this By-law.
10. ( 11 T:lues ler.ied under this By-law art. duc and payable on o r befort. A ~ ~ y r s1 to f the yeaF i l l i\*!~ichth ey are Ic~.iccI.
(2) If a j>ol-tii)io~f the taxes remains unpaid on August I . tllcre shall bc added t i ) hum, as a pcnalt!,, ten percent (10%) of the unpaid taxcs a i d thc amount so added in each c a w s hii l l Iilr all purposes be deenled part of thc taxes.
(3) 1 f' purt1011o f the taxes, includi~~pegn al ties, I-cri~a11i s unpaid on l)ccumbut- 3 I , t h t y ;ire deemed delinquent on that day, and a f tc r that cloy shall bear interest :it u rate prescribed under sectior~8 5 of' this Ry -law, compoi~ildedq uartet-I!.. L I I iIl~ p ald 01-
recovered. Accrued interest shall fbr. a1 I pui-puscs hc dcctr~ed1 1ar.t of the delinquent taxes as if they had originally formed part of'thc 1;11cs.
(3) Ally dates, times or periods established undcr. this By-la\\ c11-t hc Sclo\t'lit,- k'ilzst Nmliotl L4Ls.sc~.s ,sri~?~~c'~-/~ut lvr nay be changcd or cs t ~ > ~ ~b~yl esicxlty ( 60) dliys by Band C'ouncil Resolirtion to pcrmit, cnuble, and a1 In\\ the effect i ~ l aen d cft icict l t implernentatio~a~n d adi~~ir~istratoifo t~h?is Ry-Jr l~a nd IIIC ,Y~'ol~,lbi7r1/z: (3N1 CIILOII .4.sLsc:s.s/~rc~Buv~-t lcflz'.
11. ( 1 ) The Taxation rldmi~~istratsohra ll and is auihorizcd to rocuive deposits of money on belialf of the Scowlit/ Firs1 Nation to be applied to taxes levied 111ldt.rt his By-law and to provide for the p;+rnent of interest, coii~pou~~dye ucair tcrl y. to the person liablc fur the taxes :is prescribed under section 85.1 01' this 13y-law.
( 3 ) to he paid under this By-Iiaiv, ot- (b) as 1-1 ~*olirndof - that part of a deposit i l l excess of tax payablc, may bc paid out of ' t l~eta xation f u ~ des tablishetl pursuant to this Hy-law.
12. ( 1 ) The Hand may apply to rcccivc firrlds by cr ay of a p a y m r i ~ t - i ~ ~ -ulfi t : ~ ~ taxes from the Go~~esilrneonft Canada, tho C>ovcrnmcnt of ' the Prn\.i~lceo f Britisl~ Colunlhia, or fro111 a c o ~ - p o r a t iion~cl~u dcd in Schcdulc I t I or 1V o f the Ptgwrcarll 112 Licu of'Tu..ves .Act, R.S.C. 1985.
(2) All f'i~tldsr eceived pursuant to this By-law shall bc d~~pos i t eitd1 a separate spccial account covered by deposit insurance in t ~ u s fto r the Scc~\vl i t / First Nation. and unti l required to be used, rnay be invested in
( n l securities of Canada or of a province; (b) ~ ~ c . ~ ~ ~g~-~i nt ir rcmst eefhdr pri t~cipala nd interest by Canada or b> ;I pr.ovir~ce: c ) invcstrnc~nst gual-:~titccdb y a cllartered bank; (J) deposits i l l , or shares or evidence of dcbt of; a cr-cdil union or trust company; nt-
( e )~ l t ' l~~)isl li thse b'irst Nations Firlarlce Authority.
13. ( 1 ) Taxes are paj,:lh!c to the Scot~litzF irst Nation at the officus oj'thc Scan-litz First Nation Administration on Squa~vkum< ,'reek Irldiitn Resesvu No. 3 at thc address prescribed under section 83 uf this Hy-laiv, and may he paid by cash, c h c q ~ ~ c , post of'tice money order, postal note, express orders or clcctronic fitrlds trar~sfel-.
( 2 ) Payment tendered by chuquc 01- othc.1- rwdc.~s-h all be ]]lade payablc to tlic Scon.litz First Nation and the tax sh;lll bc deemed not prlicl. e\ ell if i~ I-c*c.cipits gibcn, t~r l t i lt he arnount of the cheque or orticr is recci\.ed h the Scoivlitz First h'utio~i.
T'ART 2 TAXA'I'ION OF LAND A N ] ) INTERESTS IN LAND
20. ( 1 1 The follo\ving proporty is exempt from taxnt io~ l (a) land and irnprovu~~~eonctcsu piztl or held by a metither of thc Scon>l i tF~ir st Nation J
(b) larid rind itup~.or;ementso ccupied or I~clclb y tlie Scowlitz First Naticjn; (c'1;)in d and improve t~~eo~c~ct~sr piedu r hcld by a body corporate u ~ * r ~ co.r.d controlled by the Scocvlil;/ First Nr~ t io t~ .
21. ( I ) Where rt property is acquired h>r a person untiilud to tax exenlptjon iindc~c. lause 20(a), t l ~crx ernption hecomes effect ivc in thc taxation ye;il- s~~ccueding thc ycar proper-rj*i s ~~cquirebyd the pcl*sorl.
( 2 )W 11et.c a property is ;~ccluircdb y a body col-[,orate cnti trod to an exe~npt ioru~n der clausc 20(c), the exemption fiot~tla xatin11 shall bc fbl*a period of li1.c (5) Ire:lrs frorn the datc ol'3cq~1isitioio1f tho pt40pel-ry0 1-t he datc this Ry-law corncs into fol-ce. cvhic t l u ~ ~scl ~a.I l b e later.
(3) A body corpor-ate oix~ncdo r cotltrolled by Scowlilz First Natiurl may, tlpon expiry of'an exertlptior~p ursuant to clause 20(c) and subscclion 2 l(2). apply to C'hicl' and Co~tncilib r. a f i l r t l~ere xemption Sor ;I period [lot exceeding l i v e (5 j years anci thc Chief atid C'ouncil rnuy grant such an extension provided that, it1 the c~pirliono f the C'lliefar~dC :oiincil, such a11 extens io~iv~o uld he in the hcsl il>tcrosts of the S c o I~l l / First N~i t ion .
22. ( 1 ) Suhjcct to suhsectio~~(2s) anti (3). land and intcrcsls in Ir~nds l ~ n l lb e ~sscsscda tld ta~eclin tho namc of the itltertlst holdcr.
(2) Lt7l1t.1.c a statsmell t verified by affidavit is f~~rnishcs1d0 t l~ca ssessot' shocving that tl pal-cul o i' land and it~iprovementsh ave bccrl assigned. sold 01-l cased hy the interest holder tcj unutt~erp erson, the other person's narne shall bc I ~ C > I oC ~t ~ h c assessi~lerltr ul I, ~lncl i kc. tioticc of- the assesslnerlt shall be sent to hi111 :IS 1 0 ~ h icnt cr.est holdcr. Thc ti1ucs :ISSL'SSL'~i t1 I-especto f that land and iniprovt.t~~un[tns ay thet~b e ~ - c ~ u ~ * cirthcud~ l.i -om the irltet.est holder, or fi-om the assignor, ~ ~ u t c l ~ori t~en~atnrt, or li-om a f'i~turui nterest holder, assignor, purchaser or tenant, S:I\ it19 his recourse against other persons; but in case of an assignlnent or sale. if'the registered interest holdcr- furnishes a state~rlento Ihc assessor i~ridcrt-h is section sllowing that an assignrncnt or other for111o f transfer of land has bccn csccutud and delivered to the purchaser, thc registered interest holder i s not personal1 y liable (o pay taxcs asscssed after that for r l ~ e Imd and impro~~cmcn t s .
(a) Ini~d.th e title of which is in thc namc of'l-lcr Majesty, i s held under a Ic.,~sc license, ayr-eei~lenht r s ale, acccptcd application fbr puschnse. easement, riglit 0 1 ' i z . l i or o thcr \ i , i~c ;
(13) ia~ ldis lleld in trust ['or the Scowlitz First Nation 01-th c: rncmbc~.so f the Sco~vIitzF it-st N a t i o t ~a t ~ dhc ld or- occupied by a persol) \vho is 11ot n mcmbcr ol'the Scowlitz First Natiorl; or
(c) larld is assossod u~lclrl t .s ection 35 c ~ tfh e ilss~~.ssrtlcrBrrJ .-ILI\~t'h, e larlct or interest in land shrill bc assessed a d tl w interest holder taxcd. but the assessment of taxation shall in no way af'fkcl thc right of Her Majesty in tilu la11d.
(4) Notwithstanding sul~si.ctit(~3t)~ a rld section 2, ~vllerla: pcrson i s an interest holder- of reserve 1;lncl and l~c/shci:s a person
( i t ) \ \ .ho donated it to the Crown i11 Right of'Canada ftor tlie use and bentlit ol thc Sccn\,lit/ Fir-st Nation or- the inernbers of thu Suowli1;r First Nation;
(b) M.IIO sold it to the C't-on.11i n Right of C ' i l ~ i l d Ci ~III 1>~*11;1(Ilf t' ' the Scowlitz First Nation or the rrlembers of thc Scowlit7 First Natiotl at a ~r-llutt:h at was. in the opillior~ of' [lie C'lliet 'a~~Cd'O UIICIsI,u bstantially luss than its market value; o r
(c) ~ v h od oes not pay rent or othcr valuahlu cor~sidzr-ntiofto~r the propmy I~elsheo ccupies to the person who donated o r sc.rld the propetty to the Crown in K~ght of
C':~nad;i o n bchalf of Scowlit;. First Nilti011 under clauses (a) and (h): he/she shall 110t be taxed as an interest holcier undur subsuction (3) so long as t t ~ cC 'hief and C:ouncil is satistjed he qualifies under this section.
23. The assessed valuc oi' land and improvements shall he cletei-~ninccIlJ I I ~ C I - tllc A.s.cc.ss~irlr l r By-1~12-.
24. In this By-law (1) T11e Chief and C:ounci l shall make prr)\lisio~lfsi ~tt-h e tauation or land and itnpr-ovements undcr this By-law inuli~dingth e presct-ihing of tax tdtes.
( 2 )H y pt-escrihi~lgt: tx rates r ~ r ~ dseurb section ( I ) . thc: C'hicf arid Council shall bc dccmcd lo h;~\ .er~ dnptec:l i \.ariuble tax rate system.
(3) Tile \ ;~ri:~blttrr l ~ra tcs for each taxation year prescribed by the C'hicf and C:nuncil pl~rsu;-lit~ot s uhscctioi~(2 ) arc I ~ O S Cta x rates set out in Schedule " \" to thr5 Hy -la~ir,s uch tax ~.atest ( b~c a p ~ ~ l i cacgla inst cach otlc thousand dollars (S 1 c )O( i , 0 1 ' actual \:slue of prope~tyi l l each rcspcctivc class as scl out in Schedule "A" of this By-I:in.
PART 3 TAXATION ROLLS
30. ( 1 ) The Taxation Administrator shal l preparc a taxation rol I which shall, for each parcel of land on ~ rh i chta xus are imposed or Icvicd t111der this By-lau., or under another by-lmv, that providcs &)I-c ullcction of tax undcr the by-lam-, set out the it~forrnationi n the form that thc Chief a i ~ dC 'uunuil may prescribe by by-law.
( 2 ) O n cornptction of ' t l~tca xation roll the Taxa!ion Aiidiniilistr-ator shall 171ail to ewry persun named in it 011 or bchrc Junc 317. n t a , u ~ 1j1~0li~~c~i:n thc form and
coti~rliningth e informatio~th~a t the C'hiuf and Council may p~*cscribbey by-lamy (3) T l ~ eta xation notice shall bc directed to the last k~loivna ssessed i t~totcst ~oldcr.
(4) l';~\;csl evied and collected under this By-lam. shiill, esccpt as otherwise provided, be culc.ulatc.d, Icbicd and accounted for h,. the Tauation ,\dr~~inistratto~ t.h e Chief and Council on tho assosscd values ell tered in the assesslnerlt roll as p1.o~id cd under the Ass(~ss~t~Ho\t -r/ r r l l . .
( 5 )T hc duties imposcd (311 tile Taxation Admiilistrator by the C:hicf and I -~ ) I I I ICI~ pursuant to this Hy-law rind other by-laivs of the Sco\t~litzk 'irst Nation as to the 3nrlu:iI taxation roll, and all prn\~isionso f this By-law on taxation rolls apply, so far as applicable, to the supplemet~tatyti isation rolls and, notwithstandi~lgt his By-la\!!, unlcss a supplcmen t31.y 3sws<t1lettl roll has been incorporated illto the taxation roll under subscctiorl (6), ~I ISCS cltl ~ i ~ p p l e t t ~ ea~tal x ation rolls arc duc thirty (301 d n v s from the date that the supp1cnicnta1.yt axation notice is rnailcd.
(0) \!'here, before or after thc taxation rol t is coi~~pleteadnd bcforc a taxatiotl notice is rtlailcd ~111dcsri lbscction (2). a s u p p l e m e ~ l fia~~s sess~ncrnot l l is prepared L I I I ~ C tIh- e . i . > . s ~ ~ . ~HsYt -~IC~Xt I~tLht-a t t.esults in a cflatlge it ] the tax payable for that taxiit ior~yc or.. tllc Taxation Administrator rllay i ncol-poratt. the supplcn~unl~~r\, assesstllent roll into thc taxation roll to reflect the arnendecl tax payablc zlrtd ma) 1s5uc ;I 5 illglt t 3 n~ot ice shomring the amended tax payitblo.
Tu-ruiiorl Roll Oporl ro Plihlic 3 1. Thc taxaiioi~I- 01 l shal I he placed in the office of the 'Taxation Adn~inistraloro r such o ~ l ~pclarc e ;is the Chief and Council ]nay direct, and the 1-011 shall bu opcn f'or i nspcc~ionh v the pi1b li c during regular busincss hours.
32. The taxatio~lr oll is the property ofthc Scowlitz First Nation.
33. ( 1 ) \Yllere, subsequent to co~npletionc, er-tific.iitiun oi- Jcposit of :I tn\,;11ior1 roll i~ndcrth is Part, i t is shown that a property recol-cled on the roll was nut Ilablc to
taxation for tho ycar tbr uhich i t was taxed, or has been taxcd for mor+ct han the proper amount, the Taxatiot~.4 dminislrator shall, at thc di~.ecliono f'the Chief'and C'ouncil, remit or reiund to thc person liablc f'or thc unpaid taxcs thc amount of'taxes show11t o havc bcen imposed in cxccss of liability.
(2) Where taxes inlposed undor this Hy-Ian a -c duc li.nrn a person liable tr- the urlpaid taxes to whom ari amount is to be rofi~rldedu ndor this sectiori, the amount may, at the discretion of the Chief and C:ouncil, be refunded in whole or in part by being applicd as a crcdit on account of the taxes due or accruing due.
34, Thc Chicl'and Council may, at any tinlc aflcr tha mailing of the taxation notices for thal year, with 01.c vi thout notice, rcceivc c? petition li-om an interest holder of' land who declarcs hirnself'/hersel f: from cx trcme povcrty, unable to pay the taxes levied against himlher, and rmy remit or reduce the taxes due by the petitioner or reject the petition.
35. Lj'hsrt: a11 appeal frnnl the decision of a Board of Keview to the f.'ccicr:iI Court is n~adet,h e giving of a lot ice of appeal or delay in hearing of the appeal stlall not affect the due date, the dclirlquency date, the interest or any liability fill. paymcrlt as providcci by this Hy-law i1-1 rcspcct of tax lcvicd on thc assessed valuc that is the subjcct of thc appcal; but if thc asscssmcnt is sct asidc or the assessed v a l ~ ~reed uced on appeal, the person liable for the unpaid taxes on cot~~pletionf the acticon: shall be entitled to a refii~ldo f the tax or excess tax: paid by him/hcr, or any intcrcst imposed or paid on the tax for amears.
PART 4 REC'OVERY O F TAXES
30. ( 1 ) An intcrcst l~oldcri~ anlccin thc taxation roll in any ycar i s liable for all taxcs imposeci during the ycar and all unpaid tlixcs imposcd in prcvious years.
(2) Thc liability fi)r taxcs is a debt recoverable with interest as provided in this Ry-law by action in a court of'u omputunt Jurisdiction.
(3) A copy of that pait of the taxation roll that t+efi.rs1 0 the taxus payablc by an intc~.csth oldcr ai-td a copy of that part of the assessment roll, certified hy the asscssor as a true copy, is evideilce of the debt.
41. ( I ) Taxes assessed or imposed and dtrc Sor land and/or- improvcmen ts under this By-law, or any property subject to taxation undcr another by-law, I'o~*ma lien and charge in favour of Scowlitz First Nation on the cntirc properly iaxed: and every lien or charge created by this subsection has priority over every other lien, charge 01-e ncumbrance on the property, From the time of rcgistration.
(7) Ttlc lien or chargc crcatcd by this section and its priority is not lost or impaired by any neglect, ornission or error of the Chief and C:ouncil, the Taxatloll Adininistrator or of any other agent or officer, or by taking or failing to take proceedings to recover the taxes due, or by tender or acceptance of partial payment of thc taxcs or by c i a nt of rcgistration.
42. No sale or transfer of possession of any property subject to a lien or- charge in hvour- of thc Sco~vlitzF irst Nalion shall affcct thc right of (Iistrcss or sale of'the properly uncier this By-law for the rccovcry of the taxes.
33. Wl~erep roperty i s sold or assig~~ethde an~ounot fthe tax lien for unpaid taxes constitutes a first charge on the proceeds of sale or assignment.
44. ( 1 ) Bei-bre taking proceedings for the recover-y of taxes u~lcletih is By-law, the Taxatioil Adrnirlistrator shall give thirty (30) days notice to the purson liiihlc for payment of thc unpaid taxes of thcir intc~ltionto enforce payment.
.
( 2 ) ' f t ~ erl otice may hc givcn by lcttcr ~nailcdto thc addross of'tho pcrson liable hi-p iiy~net~oft the unpaid taxes as last knoivn to the Taxation rld~ninistratol-o,r b ~:i .g e~leriilo r special ad~,ertisemenitn a newspaper of general circulatiotl publisheci i n the provir~ceo f British Columbia.
Recol!er. y o. f' T ~ s c <19~3 s.4 r . r i o ~ li rl ( y o ~ i ~ - i 45. Taxes, which itre due, n a b r l3e ~-eco\esed acticoi~i ll ally court of con~pete~jultr isdiction as a debt d u e to Sco\\.litz First N;itio~;~~.n r lt l lc court rnay ordcr- costs accordingly.
46. ( 1 ) Ilrith the authorizzltiot~o f the C'hi t f and C'ouncil, if'tl~ct axcs or any portion thereof remain unpaid after the thirty ( 3 0 )~ l u jp c.~.iodp rov lded b y scction 44, proceedings by way of distress, 3s sct oul h u r t i n , riiaq' hc. t:lkcil bq, the Hand.
( 2 ) ' l'he I3and shall scrvt. ~1 Nuticu of' Ilistrcss c l r i the tau debtor and provide a copy of i t to the C'.P. holdcr, \vhc.rc applici~hlc,ir i t l ~ ct i > t * t i ~s et out I tl Schedule "L3".
(3) I f the taxes, or any portiot~t liet-e~fr.e t~liiit~l ~ l ~ t s t a ~I i ~l I~c ~l i\ ~~' ilrI ~tgic: ! time provided by the Notice of Distress, the11 the Band silall cf'i'ccl a sci/ur-c by distress of'such property, and post a notice of the propcrty ~ . h i c his sciycd pursuanl tc:, this sectinn on the land. The seized property shall then be in thc possession ofthe Band, as represei~tedb y the Taxation Administrator.
(-1) So long as the taxes, or any portiorl thcreof, remain outstanding, no goi3ds sei7ed pursuant to subsection (3) which are locatcd on rcsenre sliall be removed tl~crfei -om.r ~ n da ri y sucll removal shall be consider-ed a trespass. \$'itilout rustricting the genrr-iility of the foregoing, no such propcrty shall hc seized by a bailiff. sheriff. ass ig~~oere liquidator or trustee, or authorized t r~~s t cinc b ankruptcy, cxcept utlder the authority of the Chief and Council.
47. ( 1 ) 1i ' ~ h Hc a nd scizes by distress the tax debtor's goods pursuant to suhsectiorl36(3), arld the tax debtor does not commencc legal pr+occcdit~igll~ .t
c>f 'c~t~lpetje~~lriits d~ctiowni thin sixty (60) days after the date of scizurc challcr~glng
such, thc ~ ~ c ~ l ? c[rn*atyy h e sold in accc.)l-dance \ r . i t t ~t his Pa13 ancl ihc la1 drhtor is cstoppcd li.0111 derlyirlg the valiriily of'the seizure 3rd sa l t of such pr.operty.
(2) Upon the cxpil-ntion of sixty (60) days aster seizure by distress pur.suanl lo siibsuction 46(3). if tht olrtstat~dingt axcs I l a ~e riot been paid in full , ~ h cg' tlods seized will bc dccmed to h a ~ r eb ee11a bandoned by the tax dehtor ; I I T ~ r nay he sold by public auct ju l~t,h e proceeds of ivllich ~ v i l bl c used for paytnent of taxcs.
(3 ) A Notice of' Sale of Cioods Sci/ed by r)ist~.zssi t1 the form scl out in Sclled~~"Cl:e" to this By-larv shall be pilblishcd in at least one neurspapcro f' ge~>et-aI loc:tl circulatic~nf or sc\.cn (7) days priur to thc sale, and shall hc postcd on tllc tax debtor's pru~niscsl ocated on resen.c.
(4) The sale of gnnds se i~edby distress shall he cunductcd nt the tlme and place adver-tiscd pursuant to subsection (3). unless it i s r~ecessaryt o aci-jou~ns uch sale, in ~vhichc ase an acldilional r~otices hall bu published i l l the manncr p ro~ idedin subsection (3).
( 5 ) Any surplus resulting fi-nrn the sale conducted pursuant to subscclion (4), :~fterd educting all liabilities of the tax dcbtor, including all costs and cl13rges arising froin tllu srilc, shall be p a d to tllc owner of the propt.r-t~s, circd. I11 the evelit that the Taxation Administrator is L L ~ I G C I - ~ ~aIsI Ito the person cnlillcd to suc11 surplus, the Taxation , ~ I d ~ n i n i s t ~ ~shi laollr p : ~s,u ch money illto court by ivay of' inte~pleader action.
(6) Any goods of any tax debtor hat \i*ouldb e exempt li40ms eizure under a writ of execu tiori issucd by a superior court of't he province in which the stlizul-t. is made are exernpt from scizure under this si'ctior~.
48. ( 1 ) With tht. a~~t t~o~. izoaft itohei~ C 'hicf and Uou~lcIi, if the tiixcs or any pad thcrr-eol'renirli~u~n paid aftcr the expiration of the thirty (,3C1) day period provided in section -lb, proceedings by way of'srile of imprn~.etnt.t~otrs. proprietary interests may be taken by thu Hand. The Band sl~alls ei*\.e the tax d e b t ~a~nrd U.P. holder, where appljc:~hle,a Noticc of Sale of Improven~cntsa nd Dispositio~lo f Interests on Resen-e, in thc tbrm sc'l out in Schedule "13" to lllis By-law.
( 2 )O n Sunc 3 0 follo\\-ilrgt he ycac in ii-t~ichth e taxes arc inlposed, a~ldu pon the failure of the tax ~Icbtortc ) pay the o~itstandingta xes or to o o t ~ ~ n ~ c nIccgual
.
p~ucccdingsi n a court of conlpcrellt j tlrisdiction chrlllengi~~thge sale or disposition, the Band ihrough its Taxati~11:1lc Irnir~islrator.s hall sol1 the itnpror.etr~entso r disposc of' the ir~tcrcsol f'thc tax debror irl thc rcScrvc by public allctioll, 0 1 - put.su;lnt to s u b s c c t i ~ ) ~ ~ (3) by p ~ ~ ltt~ndlcii-.~
(3) The C'tlief and C:ouncil shl-111 presct-ibtl the ~ t~e thodf public tcndur. irlcludi tlg r11e coriditions oi'sale, method ot' publication or- circulation, and conditinr~s attached t ~ tlh e :lcccplance of any offer.
(4) A Notice of SaIc O I ' I I ~ I I ~ I - O V ~ I T Ia~n~dI ~DSi sposition of lntcrcst in thc Reserve in the S O Is~et out in Schc.d~rlc".I ) " lo [his By-law sllall be put~lisheJi n at least one ( 1 ) Ilewspaper of general local circi~lat~ofno r seven (7) days pl-ior-t o the sale, and shall he posted on the tax debtor's prctniscs located on reserve.
( 5 )T he sale of thc itnprovcnients and dispositio~zo f iatt't.t'st iri thc reserve sllall be conducted at thc time and place adi~ertiscdp ursuant to subsection (3), unless it is rlecessary to adjourn such dispositio~I~f .a n adjournment is necessan an additional notice shall be published i n the ~ a ~ l~l-el~ ;inneprr-o vidcd by subsectiot~(-? I).
(6) ' r ' l~cT axatin11 hdr~lii~istratoil-~, l ~1t-ii'c eiving the prior appr.ova1 of ' t l~e Chicf and Council, may at any snlu and dispositic~tlc onducted pursuanl to st~bwct ior l (2) or ( A ) , sct an upset price equal to thc outstanding taxes with respect to that property, and that upset pricc shall bc the lowest price for 1% hjch thc impro\..enlents tnay be sold and the intcrcst irl the reserve disposed.
(7) Where tlic Tax i~ t io tA~d ministrator sets an upset ~ ~ t ' i cptu: rsuant to subsection (b), and there is no bid at the sale and disposition conducted pursuant to subsectiun (2 )o r (4) that is equal to or greater tl~anth e upset pricc, thc Rand shall be deemed to be thc purchaser- and shall ; ~ C ' C I I1I1 -L' the interest in the land ft-uc* 31111 clear of all er~c~ in~hrancoer sc harges.
(8) At aIly time within six (6) t ~ ~ o n t:Lt ~(icsr thc sale and dispositio~lw~l d ~ ~ u r s u atnot subsect ior~( 2 ) o r (4),t he tax debtor may rcdccm hislher i r~ l t>~ ,o i . t . ta~n~d e~~ts intcrcst in the reserve b! paying io thu Rarld the full alnollnt of r i l l taxes for which the irnprove~nentsw crc sold and the interest disposed, ~oge~llewli-t h all taxcs which h3i.t. suhseque~ltlyfd 1e11c luc.
(0 )I f upon thc cxpirxtion of the redemption per-iod pt-oi~idedb y subscution (s). an) amount of the [axes remains outstanding, thc sale of the i~~lprnve~nuonrt s dlsposicion of thc inkrests shall bc consider-cd final and with Ministerial conscnr, the
purchaser shall obtairl title tu the, impr-ovcmcnts and to the tax debtor's interest in thc Reserve. The Taxation Ad~nin~stratostria II certify the sale in the fijl-111p rovided in Schedule " L l l " tu this 13y-Ian. 4 certificate issued under this sect1011 shall be registered in thc SLIt -t.c.~~clcr3c1d1 d rlcsi Lg tlated L a ~ ~Rdesg istel- 01-t hc Kcscr.\.c L ~ n dR egistry and sllall be sct-~,c.udn thu tax cfobtor.
( 1 I)) IJpon the filing of thu curti Iicatc pro\ ided t ~ ysu bsectjotl ti)), thc purchaser shall be substitiitcd for Ihc tax ilel>tor as the llolder of ti-ic it~tt'l-csitn ttic Rcsct-vc, 21rld in addition to any other o b l i g a t ~ o ~s~hs~. ~hlcl liable Sor all tuture t:ixes assc.ssc.d against that interest.
( 1 1 ) Upon thc filing of the eel-tificate pro\;idcd by subsuction (91, any surplus resulting from the sak: and disposi~innc otlducted pursuant to sut~scction (2) or (4), after deducting all outstanciir~gt ~ u s so f the tax debtor, iilcluding all costs and charges al-isitlg from t l~csi ilc: arid disposition, slli~lbl e paid or rcturncd to thc t ax debtor. In the e\leI11 t t i ; ~tl~ic Taxation Administrator is uncurtain as to the person entitled to such s~rrplust,l ic Taxation Administrator shall 113.S LICII money into coilrr by way of inturplu;iclcr- action.
( 121 Upoil the filing ol'thc ccrtificate provided by subsec l i o~( C~I ) , any ren~ainingd ebt of the tax dehtor with rcspcct to that property, it1c.ludirig all cosls and charges arising li-om the sale and disposition, shall bc cx tins11i s lied
( I 3) ti; pursuallt to s u b s t c t i o ~ ~(7s) 3 1id ( S ) the Band has beconlc the o ~nci t- ol' thc impro~,ernentas ~ l din terest in thc I-CSCI-\e . the Taxation Administrritor Iuay sell such within ninety (90) days to[-n ot less that the upset price pursuant to subscclion (6).
49. ( 1 ) \2'ith thc authot.izatioi~o f the Chief and Corrncil, if the t;lxt.s or ~ l t l y part thereof retnain unpaid, after thc thirty (30) day prrjud provided 11s sectii7n 4(i has cxpirod, pt-oceedings by way of cancollation of propr-it.titr>i ~~tc'rcsats, set nut herein, ma) h t t;tketl hy the Band. Thc Hand shall sel-lle 3 Notice uf C'unccllation of the tax debtor's intcrcst in the Reserve in the form sot out 111 Scl~edule"E " to this Hy-law .
(2) The Band shall nlail a copy of the notice ttltkstcd to in subsection ( 1 ) to c~ cry place where the itltt.1-est is rcgistul-ed and to the C.P. holrlcr, where applica hie.
(-3) IV1-lcr.c taxes w i t h ir~tel-esat re [lot paid before June 30 of thc ycar
following t t ~ cta s;~tion ycar in ~ t )h icthh ey lvere imposed, the Icrisc. liccrisc~o r. pcrniit t o occupy ~ h pcro perty. \vtiicll is the sub-ject of the unpaici taxus m r j j bc cai~cel led.T he Taxation Aclttli [listrator shall curtify t h u cancellation in 111e f?)rm1 71-ovidedi n S c h e d ~ ~ l e "F" to this B>*-l:i\\-. ccrtijicatc. issucd under this section sllall be registered in thc Surretlde red ;illd Desig~~i~Lte,adnd s Register and the Reserve La11d Kegister.
(4) Upon cancellatio~o~f the tax debtor's intcr~~asntd i s it11 the consent of the Minister, the Barid sllall acquire tllc intcrrst ill ihc Irtnd fi-ee and clear of all encumbrances or cllarges.
50. ( 1 ) Notwithstandi~~agn y ol11c.r action for the recovery of taxes set out in this By-law, if any laxes remait1 utlpliid t\verlty-four (24) months after the mailing of t h y noticu as sui out i11 section 44 to this BJV-lait.t,h e tax dcbtor's interest in the reser\.t. ill respect of 1% Ilich t l~cla xus remain unpaid shall, subject to subsections (2 ), ( 3 1 . (4)
and (5) I~rrtljn.b c ;tbsolutcly fbrfeeited.
(2) 'l'hc t a x debtor's interest in the rcscrvc shall no t 131. fiwt'eited under subscc.tic~r(~ I j utitil the Bard serves a Noticc of Forli-itt11.e 171irsuarit to subsection (LC)
anti 111 thc tilt-nl sct clut in Schedule "C;" to this L3y-li11v, on the debtor and on al~yone else ivl~clt ~ ~ ; i >b. c in law l i t 1 possession nf the larlds and thc d3tc 011 wtiich the rtts debtor's i~lterestin the r-escr\c Sorf'eits sl~albl e the ht-tietl~d aj, alicl- [he datc 011 wl11ch the notice was served.
(3) Prior to serving t l ~ cN utiCc of' Forfeiture pursuant tu subsection (4). tho Taxation Adtninistrator s11;ill ublain rt11ttio1-izationfr orn the Chief and C:ouri~>iltr 3 procccd by fhrfkiture.
(4) The hotice of' FortL.iti~t+stl.~ a lsl tate (a) that thr i~ltcrcsth eld by tilt: tali debtor in the rcscrvo is sul3ject tc-1 tilt-tkit~1t.e under this sectioi~;
(b ) t l le amount of all taxes. costs and fees that are due and payable to t h u datc of' the nclt i ~ c ;
jc) the date 011 which t h u intcr.cst in rtle resene he ld by t t ~eta x debtor- will S 0 1 ~ i ~ i t ~
(d) the right to prqcictitt ijrfeiture by payment under this s r c t i ~ ~ lal i: d ( e )t l ~ i0t1 1 ~ot-lkiti~unrd-~er this section, the interest hcld by the tau debtor in the rusur1.c wi 1 1 bc li~rf'eilezlc lear of all charges uxccpt those rights n t' i\*:~ye, asetnerlts or otl~crs uch third party interests which othcrwisc attach to the I:II~L~o r irltt'rcst in Iri11d.
( 5 )T he Noticc of Fo~.f'citt~~ch.tr:~ llh e give11h y mail or by delive~.ingi t to the pcrson entitled to it at that pcrson's last k~io\n\ address or to the addruss 01' that lxrson I\ hich is specified in the records of thc Ui111d.
(6) Whcrc any- taxes re~l~aiurul p:lid c r r l Llcccmbcr 3 1 of the second year aftcr the calendar ycl-11.i n which they were i tupclsed. tllc yaymcnt of' those taxes does no t ~ ~ C V L t' II)h l-kit ure ur~lessth e payment
(A)i ncli~desa1 1 taxes then duc and payahlo; and (b) is ruadc bcf'ore forfeiture occurs urldcr this scctioii (71 \Y it11 the consent of' tho Ministel-, the Taxation Admiriislrator shall certify, in the form set out i n Sclicdule "H" to this By-law that thc irl(c'l-c'sti t1 the reserve held by the tax dcbtor has heen forfeited and thc Kcgistcr sh~illr ecord tile docurncnt ; : i r i l , :11111g the tax dcbtor's interest in thc Kcsorve in the Register-o f S u r r e ~ ~an~dl I sio~h~ gtlated Lands rir1ci Ihe Reserve Land Rt.cistr~:.
(8) up011 forfeiture oi'111u ti11 debtol-'s interest the Band shall a c y ~ ~ itrhee interest in thc land free and clear of all cncurnbrances or charges.
Absconding 'lil.~pu~.cr 51. ( 11 \ I r l lere thc 'Tiixation Administrator I~asre asonable grour-ids 1c1 11c.lic.t I. that t h u tr3spayc.r inte~ldsto remove hisfhcr goods fiom the reserve, or i~ltcrllis~ C I disnl;intlu or. rcmoyc his:her improvements on rescl-1L ,. ui* t n h c any other actions which may prec I ude or impede: the col lcction of the ourst;li~di~tlagx es owing pursuant to this 13r.-lai\*,t l~cT axation Administrator shall apply to the Chief arid Courlcil fix 3~1tIio1'173tiotot1 i tllr~lediatulyc omnlencc any of t h t cnl lectior~p roceedir-igs set out in this By-lait. 311d abl-idgc or ciispunsc with the rime pet-iods requ it-ed tlzcrein.
(2 ) In the a1terrlatii.e to subscution (1)- or upon t l l r requesl oi'thr. Cl~icSand C:ouilcil, t tic - 1 axation ,\ci~ninistratorm ay initiatc p r o c ~ ~ d i n giris a court of co~~lpefeju~t.lits diction, rlc~twithstandingth e thcl that Ihc t i r ~ l uT or p ;~j , t~eonft taxes has tlot yet expired.
(3 ) l i - i th thc uutl~or~zatioonf the Chief'and Counc~l~, ft he taxes or ;illy part thereol' r c m a ~ nil np~tid;,i tlei-t he thirty (30) day pcriod pro171ded by section 43 has expired. any cervlccs pro\ ided by the Band or put.s~~atllot any contract uritll t'7rl U ; t r l ~ i . to the tax debtor or to the lands vr ~r~te~.elosctsa ted or] thc r.csur1.c which ha~reh eel1 assessed pursuant to this Ry- law may b e discot~tti1 11c.d. A Noticc of lliscontinl ~ t ~4c31. c Scri*icesi n the for-111 of Schcdulc "I" tu this By-Iaw shall bc dclivcrcd upon thc [ax debtor and to the C.P: holder where apprcrprl;ite, thirty (30) days prior to such d~scontinuancca, nd shall include the date, l i~l lcar lci place witllin that thirty (-?\1 , t l:jx s. ill~ori vhich the tax debtor or the C.P. holdus can uppciir before the Chief and h: ' ( 1 1 i : j ~I I to s l ~ cout~usc as to why the senriurs shotlld not bc tilscontinued. Following the ;'ll>pc';~rancbcc fore Chief and C'oui~ciI , the Chief arld Council shall deterrr~iliei vhcthcr nr not i t will discoiltiilue sucll services, and if so advisc tllc prsorl provid~ngl ~ ~ ~ n l services, to discontinue such sei-\,ices.
~
52. ( 1 ) :Is Inn: as i~rg~, i l x c sa rc in arrcar-s ~vithr espect to ;illy land. I I ~ ) structures 01- arly other inij)~-oi~c.ri~convtesr , on, (11- in the land sl~albl e remcr\cJ without the coi-rscnt ol' tllc ChicE and C O L I I I C ~ ~ .
(2) No pcrsons shrill acquire any property ot. riglit in a structure or other in~provemzntr emovcd in contraventio~in f this sec(ion.
53. For the purposes of'this Par(, "l;~xc*s"s hall Inearl, i~lcludea nd he cot~sideredto itlclude
(a) interest chargeabtc under this By-law; (b) costs illcurred i [I col lec ticjri proceedings; (c) laxcs impuscd dt\~-itltgh e year in which collection proccedin,.( ' S :It-L' commenced and ill subs~clust iy ears nfhilut hcy procccd; and
(d) taxes impc>sc.d uripaid fijr yca1.s prior' to thc ycllr in which collection proceedings r ~ i - t lc n~nmt.ncecl.
54. 'I'hu powers cor~fel-I-t.Id> \ . this Part fot- recover.: o t ' taxcs by court proccudings, distress, v;ir~cellaito n of rer111rca nd tbt-tkit rlt-c rn:ly bc exercised scparately, concur-rer~tl(7~1;-c unlulatii7ely .
55. ( 1 ) O n satisFxtory evidence being produced to thu assussor that a parcel o f land for which taxes are due has been subdivided by plan of subdivision, or. part of another parcel of land or1 it.hic11 taxes are due has been sold or assigned and documentatic~ne xecuted and delivor.ed to tho purchaser or assignor, t hc assessor may, by cert i fica tc signed by hi mlhcr. dcposi t with the Taxcltioil Adnlinistrator oti bel~;~olff the Sco\vl i t~F irst Nation, an apportionmcnl of thc asscssud values as appro\ t.d Ilw Boa]-d o t' l i cv icw for thc land and improvcmcnts, bct~,ucn
(3)t I1e separate parts ofthe subdivided parcel shou~no n the plarl: or ( b ) t l ~ epa rt oi'the other parcel sold and conveycd and thc rumaindct, ol I hc. in rce l .
( 2 ) Tlls Vhief and C'ounci 1 may appr>~*tiotnh e taxes to thc scparatc pal-ccls. recei\.e p;~yrt~~o'rfi'lth c taxes so apporiionod for part ol'thc subdi\.idcd parccl 01-f ijr t par.! of'tlic c~thcly- arccl sold rind convoyed. 3rd leac u tllc rurnainder of thc subdi\ ided pa~.ucln r clt11c.t- p:irccl chargeable cz ith t h u remainder of thc taxes due.
l
~
56. (1 ) The Taxation Ad~uinistrators hall givc on demand, to a person making application, a mrrit ten s taten~etn o f the taxes. perial t y and i r l t erest cjutstanding or a statement that no taxes 31-co utstarldit~g.a s t t ~ ec asc [nay bc. at t h ~ dl ~ l acn d silaII chargo thc pursorl I; lty doIl;l~-(s 5 5 0 )f or a seat.cti and u t-i~lcislt ntcrtIcti1 lijr. tach tax 1-011 folio searched.
, . (2) The Taxation Admi11i st 1-3to ]-~ 1 1 3I 11 1r1ct l~argl:a per'son t'ot4 iri st.;~rch of'anv tjx roll folio in which ihc person is nnmrd as in~cl-cshl0 1dc.l- on t l lc Iblio.
57. ( 1 ) \Irhcr.c taxes on lalid with timber in cornt~~e~.cqiu;laln tities on it, li*om ivh ich ~ h lci ~ ibic rqi s being cut or renloved, have becor~wc l e l i t ~ ~t.l tuh~c ~C~h i cf' and
Council i n ~ yttl ake an order i l l rvi-iting, one copy of \t.hic.h shall hc scrved on the person liable for the unpaid taxcs or on tl-lc pcrsclrl by whom the ti t11be1-i s being cut or. removed, and anothur. copjr \vhich shal l he posted in a co~lspicuousp osition on the land u ~ ~ tthi le delinquent taxes 1131 c bcc i~p aid in f1111.
(2) Whcre an order has heerr made under this scction, a person who, ivhilt thc dclinqucni taxes or a part of therrl remain unpaid, cuts or removes timbcr fro~ntl lr land for which the order is nli~deE iils to cornply with this 13y-law.
60. For the purposus of this By-law, the (:]lief and C'~i~ricritlu y ~ iidci, I~~ L : reseri*esi1 11d asscssmcn t area i t~ toco llectio~ld istricts, c i t . fv~~t~hte. ir bounda~~ c s .g roup or subdivide tllcm for- their better adrniilistratio~a~l,t er their ho~1ndar .ain~d~ c reate new districts.
61. 'Thc Chief and C'our~cilm ay appoint a 'I'axation Admir~istratora, rid ayj~oirlt such slaf'f'as are considered nt.cess;try for thc proper admi~listratinno f th is By-Iuii.
IIut.l - o.f ' Tuxutiorl 14dr~li~li .c~~-~r!or 62. Appointed b ~th,e C'lliet'a~ldC 'ouncil pursuant lo this Ry-law, the Ti~siit~otl Administrator, rrndur thc direction of the Chief and Council, shalt be chat-gtd i i , i ~ hth c' a ~ l m j n i s t ~ -iu; ~rlt a nd cnl 'orccme~o~f't~h is By-la\v.
03. The Taxat iorl ,4dmitlistrutor--s hall ubcy thc rules, orders, and directions nf rile Scoii- l i tz First Nation which arc issuod by the Chief and Council pursuant to tllis R>.-la\v or any othcr by-law ol'the Scowlitz First Nation for the pur-posus of'this o r ally other By-law of thc Scowlit/ Firs1 Nation.
64. 11' iiaues becnrrle delinquent and ther-c is no property on u'hich the) I I I ~ I ? be levied, or tilere are no goods and chattcls wl~ichc an be distraitled for t11c.111. 01- in default of suffjcjeat distress, thc 'I'axation Adnlirlistrator shall forward lo IIIC Chief and Council a stiltemcnt giving a detailed list of all taxes on t l ~ ch ooks whicll the Taxat iorl Admi~~istratcoorn sidc~*usn collectihle. shoiving thc c't'lilrts thal have been made to recc)\,cr.f l ta~xes , and that there are IILO p r ~ p c ~ iobr ' effects, that the propcrty 01- effects art: in~l t f ' f i c j tn tf or thc t.ocovzty of the tiiseh or that thc pcrson assessud Ilr~sl eft the country, and thc 'l'axatio~.~4d ministr;itijr. if itlstr-ucted by thc C:hiel' ;lnd 17n1~~~51c1;i1l11. C ~ L I tSh~e taxus to be cancelled on the books.
65. Tilt: C'l~iefa nd Cnutlc.~I t nay, by band council resolution, establisl~s uch ad117i1i1s trative procedures, sltbjt'ct tu thc ~)rovisionso f this By-la~va nd thc Itldiari A r t . ~ (m5 ay bc 1.cquircd to effectively can). out the provisions of this By-law and othcr by- Iii~vso f thc Scowlit/, First Nation.
66. Provided that thcrc has bcon substant i,?l compliance with ~ h por c~visions of this Hy-law by the person or pet-sotls concc-I-wd.n procedural irregularity, ttcht~ical failure to carry O L I ~a provis io~O~S this Ry-law, or- a11 i ~ i s u l ~ s t a ~ ~fitl jilaulr c to cornply M if11 a require~l~eonft this By-Iaiv, by tllc U11it.f' and C'OIIIIC'II. h) the Taxation Adminislrc?tor. by any other persol1 appointed to car-IT out l h ~ sH y-law, or by a perso11 r-ucluired to pay taxes undcr this By-law, shall not, of itself, providc sufficient grounds to invaliclate any rnatter or thing ruquil-cd to bc nl~idcp, crf i~r- t t~oerd done by the C'hief li11d C'ounci I, by the Taxation ,4cl111inist1-i1(oht,y ally clt llcr perso [I appointed to curry oul this B>r-law. 01-h y a person requ~rcdt o pii), taxes ui~dcr[ his Hy-law.
67. ( 1 ) O n or belbsc Junu 15 in cach ycar, tho Chief and Co~inci!s hall certify a copy of the by-lati7 of'thc Sco\r l i t / k'irst Nation imposing the taxes.
(2) 011r eceipt of a copy of the by-law, thc Taxation Administrator shall halye thc taxcs levied placed 011 the tax roll.
( 3 ) Thc taxcs Ic\,icd and collected shall be paid to the Scowlitz First N a l i o ~ i . (4) The Sco\vlitz First Nation sllall he entitled to receive Silnds by way of payn-ierlts-in-li eu of taues frcltn the Govenln-lent of'C anada or froin a corpol-atjun j~~c ludeidn Sct~edult[.[ I or. 1V of the r'ct)vnurlt /ti flicu qf'i"aCIxAcsc r, K.S.C. 19135.
( 5 ) N ot\vitIlstandi~~tgh e LSc-onllitzF lr-st Nutio~lP r~~ l ;~c7~i1r.xt yE .xptvidit~urB -y- I ~ i ~ i . hI-h. c f'ollo~~inegsl leud~tiireso f funds raised under this Ry-I;1w arc hcrcby a ~ ~ t l l ~ r i ~ c d :
( i i i ) the remuneration of' i h u T'axaii~i11A i j n ~ i ~ ~ i ~ ~ r ; l t u r . (iv) all cxpunscs of cnf'or-ccrucnio f this 13~~-1a\ in. cludi11g leg111 costs, (v ) all expenses it~curredi n defendir~ga ny challenge to this Hy-law ot. any of'its proi~isions,i ncluding lcgal costs. anti
(vi) any rcf'i~ndo f taxcs due undur this By-latv.
, .
80. ,411s~e ction of this By-Ian. or Schcciulc to th i s By-Ian. [nay bc ~inicnded by a by-l:iw udoptcd l ~ tyhe C'tlief and Council and sent to t l ~ eM inistcr i1-i accordal~ct: with thc appr-npriale section or sections of thc Ifldiur~.- lc,r us amended f iom lime ro iim e.
81. I\ 'hu~.ea pi-ovision in this b - l a w or Schedule to this L3>-la\i. i s expressed the present tcnsc. filtiire tense or I I I thc. past tcnsc, the provision ;ippliCs to thc circun~stancesa s thcv may fin111 t i r x to time arisc without reference to the prcscnt tcnsc, fi~turete nse or thc past tense.
82. This By-lati,, iricluding thc Schedules to this By-law, shall be co~lstr~ieuds bui~lgr enicdial, and sI1a11 be givcn such fair, large and liberal cons~ruc t ioa~i d~ intcrprelation as best ensurcs the attainnlent of its ol!jects.
83. Where any notice, nntitjcrit ion, demand, statcmen t or- directio11 is rcclui t.ed or- perrnittcci to be delivered or gi\,crl utlclcr th is By- la^^, suc11 t~oljccn. otificat~otl. denland, statement or directior~s tuall bc suf'licient if mailed b!, r-cgistcred mail, postagc prepaid, 01-d c l i ~C I-edp ersonally to:
Scoivlitz First Nation 440 14 Lougheed I lighway P.O. Rox 76 Lake Errock, Brit is11 Colurnbia VOM 1 NO
Attention: Chicl'311dC ' O L I I I C ~ ~ 84. A l indit~gb y a couri of competent jurisdicticit~t hat a sectior~o r proLJlsron 01' this I3y-lau i s void or- invalid shall not af'f'ect or bear upotl the validity or invalidity of H I I ~ot hor section or pa17 of't his By-law or tllis By-Ian! as a whole.
85. Thc rate of interest undcr sctbscction 10(3) of this By-1312 shall he c-luring sach qua1-terly pcr-iod beginni~~ogt ~Ja tllrary I , April I , July 1 , n11d Octobct+ 1 1 1 :very yeu-, three perccnt i i " ~ a) b oi e the prime Ierlding rate of the principiil ba~lhry1 4 : :IIP Scowlitz First Nation on iht. 15th day of the month immediately prtlcediilg th;il pertoll.
85.1 The rate of inturcst undul- subsection 1 I ( I ) of this By-laiv s l ~ ~h~e ldlur ing u;lCh cluarte1'1y pt .r~udb eginning on January 1 : April I , Ju lv 1 . rir~dO ctober 1 in every y ur31-, three pcrcenl (39'01 below the pr.iulc Icnding rate of t hth principal banker to the Scocvli tz First Xation 011t he 15th ciay ot' the nlonth irnrn~'c1i~teplyr eceding that pel-icod
86. U'herl in this Hy-law tllr singujat. is u ~ t i lt,h e singular shall also iniply the plural and t l p~lur al shall inlply the sirlgular and the ~nasculines liall imply thc. t'rn~itlinea nd the fcminine shall itnply thc masculine. \ i 'hcn the cor~junctivcis used, the con+juncti m esh all i~llplyth c' disjunctive and tha dihjunctive shal I impl!. tl~e conjunctive.
87. Whc~.ep, ursuant to sections 49 and 50 of'this By-lais, property l-ias hccn f'o~-feitedt o, and vcsted i11, t t S~co i~*litFzi rst Nation. tl-le C:l~ief and Council shill1 direct the Taka t ion Admirristt.atcjr to cancel all taxc5, petlalties and interest dr le 2nd carried on the tasatjutl roll in respect of property.
88. This L3y-law shall corne inlo f'orce and effect upon approval by the Minister.
SCHEDULE "A" Prescribed Tax Rates for the Taxation Year 20
Class of Property
Tax Rate
I . Residential 2. Utilities 3. Unmanaged Forest Land 4. Major Industry 5. Light Industry 6. OtherlBusiness 7 . Managed Forest Land 8. Recreational PropertyJNon-Profit Organization 9. Fam~
TO: ADDRESS:
RE:
SCHEDULE "B" (subsection 46(2)) NOTICE OF DISTRESS
(description of propert-v,)
TAKE NOTICE THAT failure to pay the outstanding tax dcbt due and owing with respect to the above-noted propertv, being $ . on or before the expiration of seven (7) days after the date of this Notice will result in the Taxation Administrztar, piirsuant ifi siibszctizln 36(3)o f the S~r>ii*IF'iii~ ~?iAii iiiii~T ~ i i i i i t ~fi iy - Iww, seizing by distress the property described as follows:
(a general description of the property which has been assessed)
AND FURTHER TAKE NOTICE THAT failure to pay the outstanding tax debt upon the expiration of the seven (7) days set out above, will result in a copy of this Notice being posted at the locations on reserve where the property is located and will result in 4r1i- l e D--G.~-L.U-I E~ f siich pr~pertj-a,t yaiir ~os is,i rzh cost beiiig added tzr the amwnt of the
taxes outstanding, until the tax debt is paid.
AhlD FU RTI IER TAKE NOTICE THAT pursuant to subsection 47(1) of the Scowlitz Firs1 Nation Taat inn By-law, you must commence legal proceedings in a court of competent jurisdiction to challenge such seizure within sixty (60) days from the date of such scizure, or j;Gii ivi11 "U estapped frzlm denying the i r a l id i~cjf bzlth the seizure and the sale of such property.
AND FURTHER TAKE NOTICE THAT upon the expiration of sixty (60) days after the property has been seized and the failure to pay the outstanding tax debt or commence court procccdings as set out above, you will be deemed to have abandoned thc prapelrty seized and the Taxati~i~i Zdmiiiistratzlri iiay auth~rizeth at the property will be sold by public auction. A copy of the Notice of Sale of Property Seized by Distress will bc posted on your property located on rescrve, and will be published for at least seven (7) days in the Newspaper, (one or more newspapers of general location circulation) before the date
DATED AT
this day of
, 2 0
-- . .. . .. . Taxation Administrator
SCHEDULE "C" (subsection 46(3)) A NOTICE OF SALE OF GOODS SEIZED BY DISTRESS
TAKE NOTICE THAT a sale by public auction for outstanding taxes owed to the Scowlitz First Nation will occur on .20- at o'clock at (location) on the Reserve.
At the above-noted sale, the following goods, seized by distress pursuant to sections 47 and 48 af the ScowIitz First Nation Taxalion By-law, will be sold. with the
proceeds of such sale being used to pay the outstanding tax debt:
DATED AT-
(general descript~ono f thc goods)
this
day of
,20
Taxation Administrator
TO:
SCHEDULE "D" (subsection 48( 2 1) NOTICE OF SALE OF IMPROVEMENTS AND DISPOS!TION OF INTEREST IK T I E PZSERVE
ADDRESS: RE:
(descnptinn nCpropcrty)
-
(interest on rese~vcl
(description of improvcmcnts) TAKE NOTICE TI-IAT failure to pay all outstanding taxes with respect to the above-mentioned propertv, being $ on or before the expiration of sixty ( 6 0 )d ays after the date of this Notice will result in the Taxation Administrator f ~thre Sco~i i t zF irst Natizlr; 11oIdiiig a sale by piblii: a x t i ~ i{io r t~ndeio)f the
irnprovett~entslo cated on the above-mentioned property and a disposi ti011 by public auction (or tender) of the a bove-noted interest in the Resenre shall be published in the Newspaper for seven (7) days prior to such sale and disposition. and shall be posted on th2 zbovc-fiotzd przlpertj: !czatcd GL the Resere.
TAKE NOTICE THAT on or before the expiration of six (6) months after the above-mentioned sale and disposition, you may redeem your improvements
. .
and interest in the Reserve by paying to theTaxation Administrator the full amzrrrnt of all :ax.cs f ~wihi ch the improvements ~ c r scol d and the intcrcs: disposed, together with all taxes which have subsequently fallen due, including without restricting, the cost of the above-mentioned sale and disposition. If' upon the expiration of those six (61 months any amount of the taxes remain outstanding, the sale of the improvements and disposition of the interest wi 1l be dzclared h z l , z ;3 thz prchaszr shall obkii; S G : y~ m r tidz in thc ir;;pra-;cxznts sold and your interest in the Reserve. ...1 2
AND TAKE NOTICE THAT upon the sale and disposition being declared final, you will be required to immediately vacate the property, and any rights or interests which you held in the improvements and to the Reserve land will be irziisferred in kill t~ the pirchaser.
DATED AT
this
day of
,20-.
Taxation Administrator
SCHEDULE "D 1" (subsection 48(9)) CERTIFICATION OF SALE AND G!SPOSITIOFY' OF IKTEREST ON RESER'v'E
(description of intcrcst on rcsctve)
(description of improvcmcnts)
1, , Taxation Administrator of Scowlitz First Nation, hereby certify that resulting from the failure of (Tax Debtor) to pay the outstanding tax debt on the above-mentioned interest on Reser~ei,h ai iiiiei.esi has bccrl disposed of by prrbIiz a i i ~ t i ~(zilir tender) an3 the above-men tioned improvements have been sold by public auction or tender pursuant to the Sco~)litFz irsr Atorion Tmatiun By-luw. The following person shall, pursuant to subsection 48t 10 1 of that Ry-law, be substituted for the Tax Debtor as the hoIderlowner of the above-noted interest in the Reserve, including the improvements:
DATED AT
(name and address of purchaser at sale)
this
day of
,20-*
Taxat ion Administrator
SC.'HEDULE" E" (subsection 49( 1) ) NOTICE OF CANCELLATION OF INTEREST IN THE RESERVE
TO: ADDRESS: - RE:
(description of property)
TAKE NOTICE THAT failure to pay in full the outstanding tax debt of S with rcspcct to the above-notcd property wi I 1 result, upon the expiration of six (.bI months from the date of this Notice, in the cancellation of your interest in such firfipe~oT~n- t he Rej;ciTVip=i,i rriaiit to srrbszc tion 39r/ i j c i f the S~iiwli 'zF i;.ht ,%?iicjii
TmufionB y-Law. The failure to pay such tSlxes is a breach of a term of the (least., liccnse, permit or agreement) which can result in the cancellation of such interest.
Upon the cancellation of such interest you will be required to immediately vacate thc Reserve, and any rights or interests which you acquired through such (lease, license, permit or agreement) will cease to exist.
DATED AT
this
day of
,20-.
Taxation Administrator
SCHEDULE "F" (subsection 49(3)) CERTIFICATIONO F CANCELLATION OF INTEREST IN THE RESERVE
RE:
(description o f p roperty)
- - -. . -.. - . .. - - , .. -- . - . . . - .- - - - (interest on reserve)
1, , Taxation Administrator for the Scowlitz First Nation, hereby certi@ that the above-mentioned interest on the
Reserve has been cancelled or terminated pursuant to subsection 49(3) of the Scowlifz F&liijia T&GticiiiB t.-liiiiia s a i-esii:t of tilc fzjluri: zlf (Tz Gebtai.j
to pay the outstanding tax debt which was due and payable.
DATED AT
this
day of
, 20
. ...
Taxation Administrator
TO: ADDRESS: RE:
SCHEDULE "G" (subsections 50(2) and (4)) NOTICE OF FORFEITURE
(drszrlpt~ono f propert?-)
(interesl in rhc rescrvc) TAKE NOTICE THAT taxes imposed by the Sro~,lirF;i rsl Nation Taxation By-law for the above-noted property in the year!s) . have been outstanding for two ( 2 )y ears and pursuant to subsections 5012) and (41, the above-noted interest
u , i , r C L - rllG Reserve is iiow sibjeci io f ~ r f ~ i ~ i i i ~ .
The amount of all taxes, which are due and payable to the date of this Notice is as follows:
(itemized statement of all taxes, including interest, pcnalties, costs, etc.) AND FURTHER TAKE NOTICE THAT unless the above-noted outstanding taxes are paid in full on or before the fortieth day after the date o f this Notice. the tntcDrest you hold in this property will be absolutely and unconditionally forfeited to the Szowlitz First Pkition. Upon such fortkiturc, your ifitcrest IT^ the Rzscr~~xi:i :: vest in the Band clear of all charges except tllost' rights of way, easements or other such third party interests which attach to that Reserve land.
AND FURTHER TAKE NOTICE THAT where any taxes remain unpaid on December 1 of the second year after the calendar year in which they were imposed, the payment of those taxes does not prevent forfeiture unless the payment
( i ) i ~lcludesa l l taxes then due and payable; and ( i i ) is made before forfeiture occurs under this section.
DATCC AT
&L:- 11Ha
A * ua
y .
u l c
, 2op.
.- . . .. .. Taxation Administrator
RE:
SCHEDULE "H" (subsection 50!7)) CERTIFICATION OF FORFEITURE
(description of property)
-
(interest on reserve)
1, , Taxation Administrator for the Scowlitx First Nation, hereby certify that resulting from the failure o f
(Tax Debtor) to pay the outstanding tax debt owing otl thc above- mentizlnec! intcrcst iii thc Reserve, such ifitcrest has been forfeited to the Scowlitz First Nation pursuant to subsections 50(7) and (H) of the SrowfifzF irsf Nution Taxutiovr By-law.
DATED AT
this
day of
7 20
Taxation Administrator
SCHEDULE "I" (subsection 5 l(3)) NOTICE OF DISCONTINUANCE OF SERVICES
TO: ADDRESS: RE:
(description of property)
TAKE NOTICE THAT the taxes for the above-noted property have been due and outstanding for months, and that unless payment in full for this tax debt is received on or before thirty (30) days after the date of this Notice, or you have zppeared before the Chief and C~finz iolf the Sz~w!ltzF irst Nation and showfi
cause as set out below, the following services provided to this property will be discontinued:
(list services to be discontinued)
AND FURTHER TAKE NOTICE THAT you may attend a meeting of the Chief and Council of the Scowlitz First Nation scheduled for - 2 0 at o'clock, at (place), (within the 30 days set out above) and s h w c z a e as tzr wk~jt:h e sertices xhmild not be diszzlntiniied.
DATED AT
this
day of
,20_
- Taxation Administrator
APPROVED AND PASSED at a duly convened rnecting of the C'hief and Council of the Scowlitz First Nation held at the Scowli tz First Nation Adr~~it~istrat iOoln'f icc, 143 14 Lougheed Highway: I.ake Errock, British Columbia.
this
\?
day of
oc -\-
. 2003.
A quorum consists of two (2) Councillors.