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 McLeod Lake Indian Band in the Province of British Columbia,
MCLEOD LAKE IND/AN BAND ANNUAL TAX RATES LAW, 2024
Dated at Winnipeg, Manitoba this 18th day of June, 2024.
ief Commissioner C.T. (Manny) Jules On behalf of the First Nations Tax Commission
MLID 618 20240603: 010
MCLEOD 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 •m ake 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 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 McLeod Lake Indian Band duly enacts as follows: 1. This Law may be cited as the McLeod 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 McLeod Lake Indian Band Property AssessJrlent Law, 2017; "First Nation" means the McLeod Lake Indian Band, being a band named in tb.e schedllle to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(l)(a) of the Act; "taxable property" has the meaning given to that tenn in the Taxation Law; and "Taxation Law" means the McLeod Lake Indian Band Property Taxation Law, 2 017. 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), the taxable property 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.
Page 1 of3
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 June 2024, at-Prince George, in the Province of British Columbia.
A quorum for this Band Consists of 4 (Four) Council Members
~ dieWare ~ ~ Councillor Anita Vallee
PROPERTY CLASS
SCHEDULE TAXRATES
Class 1 -Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industty Class 6 - Business and Other Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
RATE PER $1,000 OF ASSESSED VALUE 4.04098 22.23017 15.18691 11.80731 10.16127 4.65738 9.48738