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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
The First Nations Tax Commission, pursuant to t he First Nations Fiscal Management Act, hereby approves the fol lowing law made by the Pheasant Rump Nakata First Nation in the Province of Saskatchewan,
PHEASANT RUMP NAKOTA FIRST NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 30th day of November, 2023.
~nny)Ju es On behalf of the First Nations Tax Commission
DocuSign Envelope ID: CFB2AD0B-7F95-4E05-BC79-999E0F191182
PHEASANT RUMP NAKOTA FIRST NATION ANNUAL TAX RA TES LAW, 2023
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Afanagement 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 }.1anagement Act requires a first nation that has made a prope1iy 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 Pheasant Rump Nakata First Nation duly enacts as follows: 1. This Law may be cited as the Pheasant Rump Nakata First Nation Annual Tax Rates Law, 2023. 2. In this Law: "Act" means the First Nations Fiscal }.;fanagement Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Pheasant Rump Nakata First Nation Property Assessment Law, 2016; "First Nation" means the Pheasant Rump Nakata 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 prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Pheasant Rump Nakata First Nation Property Taxation Law, 2016. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2023 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1iy in each property 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 prope1iy 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 forms part of and is an integral part of this Law.
DocuSign Envelope ID: CFB2AD0B-7F95-4E05-BC79-999E0F191182
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 3rd day of November, 2023, at the Pheasant Rump Nakata band administration office, in the Province of Saskatchewan.
A quorum of Council consists of three (3) members of Council. Signatures attesting to the enactment of this Law:
~'
or Patricia McArthur-Fleming
Approval, and witness to signatures: ~ DocuSlgned by: ~e:,. Chief Ira McA1ihur
Councillor Ramona Knebush
Councillor Sheila Knebush
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DocuSign Envelope ID: CFB2AD0B-7F95-4E05-BC79-999E0F191182
PROPERTY CLASS
Pheasant Rump Nakota IR 68A Commercial and Industrial
Pheasant Rump Nakota IR 68 Commercial and Industrial Railway Rights-of-Way and Pipeline
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
29.3480
27.7300 27.7300
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