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
Shxwha:y Village in the Province of British Columbia,
Shxwha:y Village Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 2nd day of June, 2022.
On behalf of the First Nations Tax Commission =£C ommissioner First Nations Tax Commission
CERTIFICATION
"I hereby certify that this document is a complete version of the Shxwha:y Village Annual Tax Rates Law 2022 acted by the Council on May 27t11, 2022 and consisting of three pages.
Certified th' s 27 11 cl )f''Ji~ay 2022, by: Signature:/--->.f-+1,__.__0C_ ____ Name & · e· i a Hall - Property Tax Administrator
SHXWHA: Y VILLAGE 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 prope1iy assessment law and a prope1iy 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 Shxwha:y Village duly enacts as follows: 1. This Law may be cited as the Shxwha:y Village Annual Tax Rates Lavv, 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 Shxwha:y Village Property Assessment Law, 2015; "First Nation" means the Shxwha:y Village, 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 te1m in the Taxation Law; and "Taxation Law" means the Shxwha:y Village Property Taxation Law, 2015. 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 propeiiy in each prope1iy 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 fo1ms 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 Council on the 27 day of May, 2022, at Shxwha:y Village, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Chief Robert Gladstone
Councillor Tyrell Kenworthy
Councillor Michelle Roberts
Councillor Sandra Corpuz
Councillor Bonnie Russell
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