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FIRST NATIONS TAX COMMISSION COMM ISSION 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 Tsuut'ina Nation in the Province of Alberta,
TSUUTINA NATION ANNUAL TAX RATES LAW, 2024
Dated at Kamloops, British Columbia this 4th day of July, 2024.
hi Commissioner C.T. (Manny)Jules On behalf of the Fi rst Nations Tax Commission
TSUUT'INA NATION ANNUAL TAX RA TES 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 Tsuut'ina 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 prope11y 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 Tsuut'ina Nation duly enacts as follows: 1. This Law may be cited as the Tsuut 'ina Nation 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 Tsuut 'ina Nation Property Assessment Law, 2018; "First Nation" means the Tsuut'ina Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act; "Tax Zone 1" means the reserve lands described in section9(a) of the Tsuut 'ina Nation Property Tax Law, 2018;
"Tax Zone 2" means the reserve lands described in section9(a) of the Tsuut'ina Nation Property Tax Law, 2018;
3. Taxes levied pursuant to the Taxation Law for the taxation year 2024 shall be determined by imposing the rates set out in the attached Schedule A and B, upon the assessed value of all taxable prope11y 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 Schedules A and B 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.
THIS LAW IS HEREBY DULY ENACTED by Council on the 12th day of June 2024, at Tsuut'ina Nation, in the Province of Albetia.
A quorum of Council consists of seven (7) members of Council.
~hief1 -,eon Littlelight
Minor Chief Shay Runner ;:>
spot Sr
Minor Chief Paula Big Plume
Minor Chief Steven Crowchild
Minor Chief Paul Whitney Minor Chief Emmett Crowchild 6/Ll r Minor Chief Corrine Eagletail ~
Minor Chief Tyson Heavenfire
Minor Chief Regena Crowchild
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PROPERTY CLASS
SCHEDULE A 2024 TAX RATE-TAX ZONE 1
Class 1 - Residential (Redwood Meadows) Class 2 - Non- Residential Class 3 - Farmland Class 4 - Machinery and Equipment
RATE PER $1,000 of Assessed Value
5.9705 38.480
38.480
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PROPERTY CLASS
SCHEDULEB 2024 TAX RA TE TAX ZONE 2
Class 1 - Residential Class 2 - Non- Residential Class 3 - Farmland Class 4 - Machinery and Equipment
RATE PER $1,000 of Assessed Value
19.819
4