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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 following law made by the Millbrook Band in the Province of Nova Scotia,
MILLBROOK FIRST NATION ANNUAL RATES LAW, 2022
Dated at Ottawa, Ontario this 15th day of March, 2023.
i ioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
WHEREAS:
MILLBROOK FIRST NATION ANNUAL RA TES 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 Millbrook First Nation has made the Millbrook Band of Indians Land Tax By-Lmv in 1996 which by-law, by operation of section 145 of the First Nations Fiscal Management Act, has been deemed to be a property taxation law made fmiher to the Act;
C. Subsection 10( 1) of the First Nations Fiscal A1anagement Act requires a first nation that has made a propetiy 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 Millbrook First Nation duly enacts as follows: 1. This Law may be cited as the Millbrook 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 Millbrook Band of Indians Land Tax By-Law, 1996; "First Nation" means the Millbrook First Nation, being a band named in the schedule to the Act; "propetiy taxation law" means a law enacted by the First Nation under paragraph 5( I) (a) of the Act; "taxable propetiy" means propetiy in a reserve that is subject to taxation under a propetiy taxation law; and
"Taxation Law" means the Millbrook Band ofI ndians Land Tax By-Law, 1996. 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 pati of this Law. 8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
PROPERTY CLASS
Class 1 -
Class 2
Class 3
SCHEDULE 2022-23 TAX RA TES
Residential (Truro) Residential (Colchester County) Residential (Cole Harbour)
Commercial (Truro) Commercial (Colchester County) Commercial (Cole Harbour)
Resource Property
RA TE PER $1000 OF ASSESSSED VALUE
18.50 8.85 12.05
45.00 22.80 28.84
THIS LAW IS HEREBY DULY ENACTED by Council on the 7th day of March, 2023 at Millbrook, in the Province of Nova Scotia.
A quorum of Council consists of five (5) members of Council. Chief: 4(;/I t Robert Gloade
Councillor: _________ Natasha Bernard
Councillor:
Anissa Blackmore
Councillor: ~~ Councillor: _ ._.~.'-=- -------A x ope Carley Gloade
Councillor: __________ Garrett
Councillor:
Chris GooGoo
Councillor: _A/ef ·~w'-- Ward Markie
...
Stephen Marshall
Councillor:
--------- James Stevens
Councillor~
~ Dana S h o