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
O'Chiese First Nation in the Province of Alberta,
O'Chiese First Nation Annual Rates Law, 2022
Dated at Kam loops, British Columbia this 1st day of September 2022.
On behalf of the First Nations Tax Commission ~/, C.T. (Manny) £Commissioner First Nations Tax Commission
WHEREAS:
O'CHIESE FIRST NATION ANNUAL RATES LAW, 2022
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, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve;
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, interests or rights in the reserve;
NOW THEREFORE the Council of the O'Chiese First Nation duly enacts as follows: 1. This Law may be cited as the O'Chiese First Nation Annual 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 O 'Chiese First Nation Property Assessment and Taxation By-law; "First Nation" means the O'Chiese 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 prope1iy" means property in a reserve that is subject to taxation under a property taxation law; and
"Taxation Law" means the O 'Chiese First Nation Property Assessment and Taxation By-law. 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 pati 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.
THIS LAW IS HEREBY DULY ENACTED by Council on the / b day of duyu<;r ,2 022 at the O'Chiese First Nation in the Province of Alberta.
A quorum of Council consists of Pour (4) members of Council.
Chief
Douglas Beaverbones
Councilor
Councilor
Councilor
B 1yllis Whitford
Herman Poorman
Malcolm Whitford
Councilor -- g_L:_ M~ Councilor Bernadine Coleman
PROPERTY CLASS Assessed Value
SCHEDULE 2022 TAX RA TES
Class 2 - Non-residential and linear propetty Class 4 - Machinery and Equipment
RATE PER $1000 of
15.4289 11.5626