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 Neskonlith Indian Band in the Province of British Columbia,
NESKONLITH IND/AN BAND ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 6th day of June, 2024.
a
ief Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
Reviewed by: Fay Ginther, Executive Director: _________ Ne skonlith Indian Band 'W- Box 31 8, Chase, BC VOE 1M O ~ Phone(25O)679-3295 Fax(250)679-5306
CJ
www.neskonlith.org (I (i
cJ
BAND COUNCIL RESOLUTION
The Council of the: District:
Day: 28
Province: Place:
NESKONLITH INDIAN BAND B.C. REGION -AREA NORTH
BRITISH COLUMBIA CHASEB.C. Month: May
Chronological No. NESKONLITH INDIAN BAND ANNUAL TAX RATES LAW, 2024
2024-2025-690-11 Quorum of 6
Year: 2024
RESOLUTION OF THE COUNCIL OF THE NESKONLITH BAND (Hereinafter, called the "Council")
NESKONLITH 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; 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 and interests or rights; NOW THEREFORE; the Council of the Neskonlith Indian Band duly enacts as follows: 1. This Law may be cited as the Neskonlith 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 Neskonlith Indian Band Property Assessment Law, 201 0; "First Nation" means the Neskonlith 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(1)(a) of the Act; "taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Neskonlith Indian Band Property Taxation Law, 2010. 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 property 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 ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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.
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 28th day of May 2024, at Chase, in the Province of British Columbia A quorum of Council consists of four (4) members of Council.
Chief Irvin Wai
Councillor Joan Hooper
~~
Councillor Brad Amouse
Councillor Shirley Anderson
Councillor Mindy Dick
Councillor Frances Narcisse
PROPERTY CLASS
SCHEDULE TAX RATES
Class 1 - Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Liqht Industry Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Orqanization Class 9 - Farm 10 a Requlated (railway track and riqht of way) 1O b Requlated (fibre optic utilities inside railway r/w)
RATE PER $1,000 OF ASSESSED VALUE
IR 1 & 2 (Chase)
6.0612 56.8410 13.4682 20.8466 15.6255 12.5045
11.7088 15.6169 20.46782
IR 3 (Salmon Arm)
5.0031 37.1396 73.3705 14.7045 14.2791 5.0520
22.7291 24.7441 37.0627