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FIRST NATIONS TAX COMMISSION COMMISSIOI-.J DE LA FISCALITE DES PREMI ERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Skwlax te Secwepemcufecw in the Province of British Columbia,
SKWlAX TE SECWEPEMCU[ECW ANNUAL TAX RATES LAW, 2025
Dated at Kamloops, British Columbia this 29th day of May, 2025 .
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On behalf of the First Nations Tax Commission
SKWLAX TE SECWEPEMCULECW ANNUAL TAX RATES LAW, 2025 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 ofreserve 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 Jyfanagement 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 Skwlax te Secwepemcuiecw duly enacts as follows: 1. This Law may be cited as Skwlax te Secwepemculecw Annual Tax Rates Law, 2025. 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 Little Shuswap Lake Band Property Assessment Law, 2020; "First Nation" means the Skwlax te Secwepemcuiecw, 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 Little Shuswap Lake Band Property Taxation Law, 2020. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 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.
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9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAWIS HEREBY DULY ENACTED by Council on thel2_ day ofMay 2025, at Chase, in the Province of British Columbia.
A quorum of Council consists of two (2) members of Council. ~~ Pl~ Ju&J[;mma Councillor Dawn Francois
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Councillor Julie John
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PROPERTY CLASS
Chum Creek IR#2 Class 1 - Residential
Class 2 - Utilities
CPR Regulated Railway r/w
SCHEDULE TAX RATES
RATE PER $1,000 OF ASSESSED VALUE
3.87459
33.10450
15.67167
North Bay IR#5
Class 1 - Residential
Class 2 - Utilities
Class 5 - Light Industry
Class 6 - Business and Other
2.58903
36.68500
10.64295
12.16759
Quaaout IR# 1
Class 1 - Residential
4.46935
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Class 2 - Utilities
Class 6 - Business and Other
Class 8 - Recreational Property/Non-Profit Organization
47.6290
13.37652
5.70719
Scotch Creek IR#4
Class 1 - Residential
Class 2- Utilities
Class 6 - Business and Other
4.13085
55.69200
21.56173
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