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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 fo llowing law made by the Xats0 II First Nation in the Province of British Columbia,
XATS0LL FIRST NATION ANNUAL TAX RATES LAW, 2022
Dated at Vancouver, British Columbia this 8th day of December 2022.
a~~ sioner CT [Manny)Jules On behalf of the First Nations Tax Commission
XATSULL FIRST 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 property taxation law; and
C. Subsection 10( 1) of the First Nations Fiscal Management Act requires a first nation that has made a prope1ty 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 Xatsull First Nation duly enacts as follows: 1. This Law may be cited as the Xatsiill 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 Soda Creek Indian Band Property Assessment and Taxation Bylaw, 1998; "First Nation" means the Xatsull 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 prope1ty" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Soda Creek Indian Band Property Assessment and Taxation Bylav.1, 1998. 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 part 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 21 day of November, 2022, at Xatsull First Nation, in the Province of British Columbia.
A quorum of Council consists ofthree (3) members of Cou~
Chief Sheri Sellars
Councillor Crystal Rain Harry ~~· Councillor Kelly Sellars
Councillor Mike Stinson
Councillor Pat Sellars
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PROPERTY CLASS
Class 1 - Residential Class 2 - Utilities Class 6 - Business and Other
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
5.38157 26.00009 13.30163
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