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FIRST NATIONS TAX COMMISSION COM M ISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Kwikwetlem First Nation in the Province of British Columbia,
KWIKWETLEM FIRST NATION PROPERTY ASSESSMENT AMENDMENT LAW, 2024
Dated at Vancouver, British Columbia this 10th day of December, 2024.
hief ommissioner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
KWIKWETLEM FIRST NATION PROPERTY ASSESSMENT AMENDMENT LAW, 2024
WHEREAS: A. Pursuant to section 5 of the Fh·st Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests in reserve lands; and,
B. The Council of Kw ikwetlem First Nation wishes to amend the Kwikwetlem First Nation Property Assessment Law, 2021 as set out in this amending law.
NOW THEREFORE the Council of K wikwetlem First Nation hereby enacts as follows Citation 1. This Law may be cited as Kwikwetlem First Nation Property Assessment Amendment Law, 2024. Amendments 2. The definition of "Taxation Law" in subsection 2(1) of the Kwikwetlem First Nation Property Assessment Law, 2021 is hereby deleted and replaced with the following:
'"'Taxation Law" means the Kwikwetlem First Nation Property Taxation Law, 2021, as amended;" 3. Subsection 18(3) of the Kwikwetlem First Nation Property Assessment Law, 2021 is hereby deleted and replaced with the following:
"(3) Where, before December 31 of the taxation year in which the assessment roll certified under section 10 applies, the assessor determines that an interest in reserve lands that was
(a) exempt from taxation under the Taxation Law has become taxable, or (b) subject to taxation under the Taxation Law has become exempt;
the assessor must make an entry on a supplementary assessment roll." 4. Subsection 18( 11) of the Kwikwetlem First Nation Property Assessment Law, 2021 is hereby deleted and replaced with the following:
"(11) Notwithstanding subsection (10), a supplementa1y assessment roll issued under subsection (3) is deemed to be effective as of the date the affected propetiy became taxable or exempt, as applicable, under the Taxation Law."
Force and Effect 5. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
AC/13094198.1
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THIS LAW IS DULY ENACTED by Council of the Kwikwetlem First Nation on the 2nd day of December 2024, at Coquitlam, in the Province of British Columbia.
A quorum of Council consists of two (2) members of Council.
Chief Ronald Giesbrecht
AC/13094198.1