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
Buffalo Point First Nation in the Province of Manitoba,
Buffalo Point First Nation Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 2nd day of June, 2022.
On behalf of the First Nations Tax Commission ~/ a , C.T. (Manny) ::: Commissioner First Nations Tax Commission
BUFFALO POINT FffiST NATION 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 prope1ty 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 Buffalo Point First Nation duly enacts as follows: 1. This Law may be cited as the Buffalo Point First Nation Annual Tax Rates Law, 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 Buffalo Point First Nation Property Assessment Law, 2011; as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Assessment Amendment Law, 2013;
"First Nation" means the Buffalo Point First Nation, 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 Buffalo Point First Nation Property Taxation Law, 2011; as amended by the Buffalo Point First Nation Property Taxation Amendment Law, 2012 and as amended by the Buffalo Point First Nation Property Taxation Amendment Law, 2013.
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 prope1ty in each property class.
4. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law fotms patt of and is an integral patt of this Law. 8. 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 Council on the 25 th Point, in the Province of Manitoba.
day of April, 2022, at Buffalo
A quorum of Council consists of two (2) members of Council.
Chief John Thunder h i'\,.)~ =:i Councillor Drew Thunder
Councillor Herman Green
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PROPERTY CLASS
SCHEDULE TAX RATES
Residential 1 Residential 2 Residential 3: Condominiums and Co-operatives Farm Property Pipeline Property Railway Property Institutional Property Designated Recreational Prope1ty Other Prope1ty
RATE PER $1,000 of Assessed Value
21.2150 21.2150 21.2150 21.2150 21.2150 21.2150 21.2150 21.2150 20.1770
3