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
Snuneymuxw First Nation in the Province of British Columbia,
Snuneymuxw First Nation Annual Tax Rates Law, 2022
Dated at Kamloops, British Columbia this 8th day of July, 2022.
On behalf of the First Nations Tax Commission
C.T. (Manny) es - Chief Commissioner First Nations Tax Commission
SNUNEYMUXW FIRST NATION ANNUAL TAX RATES LAW, 2022
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Nlanagement 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;
and
B. The council of the First Nation has made a prope1ty assessment law and a property taxation law;
C. Subsection I 0( I) 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 Snuneymuxw First Nation duly enacts as follows: 1. This Law may be cited as the Snuneymuxw First Nation Annual Tax Rates Law, 2022. 2. ln 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 Nanaimo Indian Band Taxation and Assessment By-Law, 1992, as amended by the Nanaimo Indian Band Taxation and Assessment Amending By-Law No. 1 {1993}, the Nanaimo Indian Band Taxation and Assessment Amending Bylaw No. 1995-1 and the Nanaimo Indian Band Assessment By-Law No. 1995-2;
"First Nation" means the Snuneymuxw 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 S(l)(a) of the Act; "taxable property" has the meaning given that term in the Taxation Law; and "Taxation Law" means the Nanaimo Indian Band Taxation and Assessment By-Law, 1992, as amended by the Nanaimo Indian Band Taxation and Assessment Amending By-Law No. 1 {1993}, the Nanaimo Indian Band Taxation and Assessment Amending Bylaw No. 1995-1 and the Nanaimo Indian Band Assessment By-Law No. 1995-2.
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. 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 forms pait of and is an integral part of this Law.
8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. . a--tt.- .,(" ...,_,, THJS LAW JS HEREBY DULY ENACTED by Council on the 7; l day of~ ' 2022, at Nanaimo, in the Province of British Columbia.
~
A quorum of Council consists of six (6) members of Council.
Councillor Wanda Good
an Seward
Chief Michael Wyse
Councillor Edward Good
Councillor Isaac Thomas
Councillor Stacey Good L ~ Councillor Emmy Manson
Councillor Paul Wyse-Seward
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Property Class
Class I - Residential
Class 2
Class 3
Utilities
Supportive Housing
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 7 - Managed Forest Land
SCHEDULE TAX RATES
Class 8 - Recreational property/Non-Profit Organization
Class 9 - Farm
Rate Per $1,000 of assessed Value
6.0087
53.4718
4.7806
18.4373
20.1868
19.4572
26.9731
12.9319
4.8335
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