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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 Adams Lake Indian Band in the Province of British Columbia,
ADAMS LAKE IND/AN BAND ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
Chief Comm is io r C.T. (Manny) Jules On behalf of the First Nations Tax Commission
ADAMS LAKE INDIAN BAND ANNUAL TAX RATES LAW, 2024 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;
and
B. The council of the First Nation has made a property assessment law and a property taxation law;
C. Subsection 10(1) of the First Nations Fiscal Management 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 Adams Lake Indian Band duly enacts as follows: 1. This Law may be cited as the Adams Lake Indian Band Annual Tax Rates Law, 2024. 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 Adams Lake Indian Band Property Assessment Law, 2015; "First Nation" means the Adams Lake Indian Band, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Adams Lake Indian Band Property Taxation Law, 2015. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2024 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1iy in each prope1iy class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1iy in a taxation year is less than four hundred dollars ($400.00), the taxable prope1iy shall be taxed at four hundred dollars ($400.00) 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.
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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 21 Province of British Columbia.
st
day of May, 2024, at Chase, in the
A quorum of Council consists of four (4) members of Council.
~ynnl<enoras
Tk'wemi'ple7 (Counc:'Tllor) Cory Sampson
,(. __ _____ _
Tk'wemi'ple7 (Councillor) Diane Jules
Tk'wemi'ple7 (Councillor) Charles Narcisse
Tk'wemi'ple7 (Councillor) Joyce l<enoras
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SCHEDULE TAX RATES
TAX GROUP ONE - Indian Reserve No. 2, 3, 4 and 5 PROPERTY CLASS
Class 1- Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm Regulated CPR R/W
TAX GROUP TWO- Indian Reserve No. 1, 6 and 7 PROPERTY CLASS
Class 1 - Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm Regulated CPR R/W
RATE PER $1,000 OF ASSESSED VALUE
6.0612 56.8410 13.4682 20.8466 15.6255 12.5045 11.7088 24.7441
RATE PER $1,000 OF ASSESSED VALUE
5.0031 37.1396 73.3705 14.7045 14.2791 5.0520 22.7291 24.7441
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