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FIRST NATIONS TAX COMMISSION COMM ISSIOlsJ DE LA FISCALITE DES PREMIERES NATIO NS
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 TAXATION AMENDMENT LAW, 2024
Dated at Vancouver, British Columbia this 10th day of December, 2024.
hie Commissioner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
KWIKWETLEM FIRST NATION PROPERTY TAXATION AMENDMENT 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 in reserve lands; and
B. The Council of Kw ikwetlem First Nation wishes to amend the Kwikwetlem First Nation Property Taxation Law, 2021 as set out in this amending law.
NOW THEREFORE the Council of Kwikwetlem First Nation hereby enacts as follows: Citation 1. This Law may be cited as Kwikwetle111 First Nation Property Taxation Amend111ent Law, 2024. Amendments 2. The definition of "Assessment Law" in subsection 2(1) of the Kwikwetlem First Nation Property Taxation Law, 2021 is hereby deleted and replaced with the following:
""Assessment Law" means the Kwikwetle111 First Nation Property Assessment Law, 2021, as amended;"
3. Subsection 15(2) of the Kwikwetle111 First Nation Property Taxation Law, 2021 is hereby deleted and replaced with the following:
" (2) If a supplementary assessment roll has been prepared under the Assessment Law because, in the current taxation year, an interest in reserve lands that was:
(a) exempt from taxation has become taxable, or (b) taxable has become exempt, the tax levied in respect of the interest shall be prorated so that tax is payable only for the part of the year in which the interest, or part of it, is taxable."
4. Subsection 15(3) of the Kwikwetle111 First Nation Property Taxation Law, 2021is hereby deleted and replaced with the following:
" (3) Where paragraph (2)(a) applies, taxes levied for part of the taxation year are imposed on the date that the interest in reserve lands has become taxable, notwithstanding subsection 10( 4 ). "
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/13094211.l
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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/ 13094211.1 .