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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 Splatsin in the Province of British Columbia,
SPLATS/N PROPERTY TAXATION LA\!½ 2025
Dated at Kamloops, British Columbia this 12th day of February 2026.
efCommissioner C.T. (Manny)Ju\es On behalf of the First Nations Tax Commission
SPLATSIN PROPERTY TAXATION LAW, 2025 TABLE OF CONTENTS PART I Citation ........................................................................................................................ 2 PART II Definitions and References ......................................................................................... 2 PART III Administration ............................................................................................................. 4 PARTIV Liability for Taxation .................................................................................................. 4 PARTY Exe1nptions from Taxation .......................................................................................... 5 PART VI Grants .......................................................................................................................... 8 PART VII Levy of Tax ................................................................................................................. 8 PART VIII Tax Roll and Tax Notice ............................................................................................. 9 PARTIX Payment Receipts and Tax Ce1tificates ....................................................................... 10 PARTX Penalties and Interest. .................................................................................................. 11 PART XI Revenues and Expenditures ......................................................................................... 11 PART XII Collection and Enforcement ........................................................................................ 12 PART XIII Seizure and Sale of Personal Prope1iy ......................................................................... 14 PART XIV Seizure and Assignment of Taxable Prope1iy ............................................................. 15 PART XV Discontinuance of Services ......................................................................................... 17 PART XVI General Provisions ...................................................................................................... 17 SCHEDULES I Request for Information by Tax Administrator II Tax Notice III Costs Payable by Debtor Arising from the Collection and Enforcement of Unpaid Taxes IV Tax Ce1tificate V Tax Arrears Ce1tificate VI Notice of Seizure and Sale of Personal Prope1iy VII Notice of Sale of Seized Personal Prope1iy VIII Notice of Seizure and Assignment of Taxable Prope1ty IX Notice of Sale of a Right to Assignment of Taxable Property X Notice of Discontinuance of Services XI Proof of Occupation 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;
B. The Kukpi7 and Tkwamipla7 of Splatsin (referred to as a "council" in the Act) deems it to be in the best interests of Splatsin to make a law for such purposes; and
C. The Kukpi7 and Tkwamipla7 of Splatsin has given notice of this law and has considered any representations received by the Kukpi7 and Tkwamipla7, in accordance with the requirements of the First Nations Fiscal Management Act;
NOW THEREFORE the Council of Splatsin duly enacts as follows:
PARTI CITATION Citation 1. This Law may be cited as the Splatsin Property Taxation Law, 2025. PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations enacted under that Act;
"assessed value" has the meaning given to that term in the Assessment Law; "Assessment Law" means the Splats in Property Assessment Law, 2025; "Assessment Review Board" means the assessment review board established under the Assessment Law; "assessment roll" has the meaning given to that term in the Assessment Law; "assessor" means a person appointed to that position under the Assessment Law; "child" includes a child for whom a person stands in the place of a parent; "civil resolution tribunal" means the civil resolution tribunal established under the Civil Resolution Tribunal Act, S.B.C. 2012, c. 25;
"debtor" means a person liable for unpaid taxes imposed under this Law; "expenditure law" means an expenditure law enacted under paragraph 5(1)(b) of the Act; "holder", in relation to an interest in reserve lands, means a person (a) in possession of the interest, (b) entitled through a lease, licence or other legal means to the interest, (c) in actual occupation of the interest, or (d) who is a trustee of the interest; "improvement" means any building, fixture, structure or similar thing constructed, placed or affixed on, in or to land, or water over land, or on, in or to another improvement and includes a manufactured home;
"interest", in relation to reserve lands, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by His Majesty;
"Kukpi7 and Tkwamipla7" means the governing body of Splatsin (referred to as a "council" in the Act); "local revenue account" means the local revenue account referred to in section 13 of the Act; "locatee" means a person who is in lawful possession of reserve lands under subsections 20(1) and (2) of the Indian Act, R.S.C . 1985, c. 1-5;
"manufactured home" has the meaning given to that term in the Assessment Law; "Notice of Discontinuance of Services" means a notice containing the information set out in Schedule X; "Notice of Sale of a Right to Assignment of Taxable Property" means a notice containing the information set out in Schedule IX;
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"Notice of Sale of Seized Personal Property" means a notice containing the information set out in Schedule VII;
"Notice of Seizure and Assignment of Taxable Property" means a notice containing the information set out in Schedule VIII;
"Notice of Seizure and Sale of Personal Property" means a notice containing the information set out in Schedule VI;
"person" includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
"prope11y class" has the meaning given to that term in the Assessment Law; "Province" means the province of British Columbia; "registry" means any land registry in which interests in reserve lands are registered; "related individual" means, in respect of a member of Splatsin, (a) that member's spouse, child, grandchild, great-grandchild, parent, grandparent, great-grandparent or guardian,
(b) the spouse of that member's parent, grandparent, great-grandparent, child, grandchild or great grandchild, or
(c) the child, grandchild, great-grandchild, parent, grandparent or great-grandparent of that member's spouse;
"reserve" means a reserve of Splatsin within the meaning of the Indian Act; "resolution" means a motion passed and approved by a majority of Kukpi7 and Tkwamipla7 present at a duly convened meeting;
"Splatsin" means Splatsin, being an Indigenous community named in the schedule to the Act (referred to as a "First Nation" in the Act);
"Splatsin Entity" means (a) a corporation in which Splatsin beneficially owns, directly or indirectly, shares (i) having not less than fifty percent (50%) of the votes that could be cast at an annual meeting of the shareholders of the corporation, or
(ii) having not less than fifty percent (50%) of the fair market value of all of the issued shares of the capital stock of the corporation; or
(b) a paiinership in which Splatsin beneficially owns, directly or indirectly, (i) not less than fifty percent ( 50%) of all voting rights of the paiinership, or (ii) interests in the paiinership having not less than fifty percent (50%) of the fair market value of all of the interests in the patinership;
"spouse" includes a common-law patiner; "tax administrator" means a person appointed by Kukpi7 and Tkwamipla7 under subsection 3(1) to administer this Law;
"Tax Arrears Ce11ificate" means a ce11ificate containing the information set out in Schedule V; "Tax Certificate" means a ce11ificate containing the information set out in Schedule IV; "Tax Notice" means a notice containing the information set out in Schedule II; "tax roll" means a list prepared pursuant to this Law of persons liable to pay tax on taxable prope11y;
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"taxable property" means an interest in reserve lands that is subject to taxation under this Law; "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; "taxes" include (a) all taxes imposed, levied, assessed or assessable under this Law, and all penalties, interest and costs added to taxes under this Law, and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of Splats in, and all penalties, interest and costs added to taxes under such a law; and
"taxpayer" means a person liable for taxes in respect of taxable property. (2) For greater certainty, an interest, in relation to reserve lands, includes improvements. (3) In this Law, references to a Pait (e .g. Patt I), section ( e.g. section 1) , subsection ( e.g. subsection 2(1)), paragraph (e.g. paragraph 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated.
PART III ADMINISTRATION Tax Administrator 3.(1) Kukpi7 and Tkwamipla7 must, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution.
(2) The tax administrator must fulfill the responsibilities given to the tax administrator under this Law and the Assessment Law.
(3) The tax administrator may, with the consent of the Splatsin Administrator, assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of Splatsin.
( 4) The tax administrator's responsibilities include (a) the collection of taxes and the enforcement of payment under this Law; and (b) the day-to-day management of Splatsin's local revenue account. PARTIV LIABILITY FOR TAXATION Application of Law 4. This Law applies to all interests in reserve lands. Tax Liability 5.(1) Except as provided in Part V, all interests in reserve lands are subject to taxation under this Law. (2) Taxes levied under this Law are a debt owed to Splatsin recoverable by Splatsin in any manner provided for in this Law.
(3) Taxes are due and payable under this Law notwithstanding any proceeding initiated or remedy sought by a taxpayer respecting the taxpayer's liability to taxation under this Law.
( 4) Any person who is a holder of taxable property in any taxation year is liable to Splats in for all taxes imposed on that taxable property under this Law during the taxation year and for all unpaid taxes imposed in a previous taxation year, including, for greater certainty, interest, penalties and costs as provided in this Law.
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Tax Refunds 6.(1) Where a person is taxed in excess of the proper amount in a taxation year, the tax administrator must refund to that person any excess taxes paid by that person.
(2) Where a person is entitled to a refund of taxes, Kukpi7 and Tkwamipla7 may direct the tax administrator to refund the amount in whole or in pm1 by applying it as a credit on account of taxes or other unpaid amounts that are due or accruing due to Splats in in respect of taxable property held by that person.
(3) Where a person is entitled to be refunded an amount of taxes paid under this Law, the tax administrator must pay the person interest as follows:
(a) interest accrues from the date that the taxes were originally paid to Splatsin; (b) the interest rate during each successive three (3) month period beginning on January 1, April 1, July 1 and October 1 in every year, is two percent (2%) below the prime lending rate of the principal banker to Splats in on the fifteenth (15th) day of the month immediately preceding that three (3) month period;
( c) interest will not be compounded; and ( d) interest stops running on the day payment of the money owed is delivered or mailed to the person to whom it is owed, or is actually paid.
PARTV EXEMPTIONS FROM TAXATION Exemptions 7.(1) The following interests in rese1ve lands are exempt from taxation under this Law to the extent indicated:
(a) subject to subsections (2), (3) and (4 ), an interest held or occupied by Splatsin, a Splatsin Entity or a member of Splats in;
(b) subject to subsection (4 ), an interest occupied as a residence by a member of Splats in and one or more related individuals of that member and by no other persons;
(c) a building used for public school purposes or for a purpose ancillary to the operation of a public school, and the land on which the building stands;
(d) a building used or occupied by a religious body and used for public worship, religious education or as a church hall, and the land on which the building stands;
( e) a building used solely as a hospital, not operated for profit, and the land on which the building stands;
(f) a building used as a university, technical institute or public college, not operated for profit, and the land on which the building stands;
(g) an institutional building used to provide housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land on which the building stands; and
(h) that land of a cemetery actually used for burial purposes. (2) Where an interest in reserve lands is held by Splatsin, a Splatsin Entity or a member of Splatsin, as the case may be, and is wholly occupied by a person who is not Splatsin, a Splatsin Entity or a member of Splats in, (a) the exemption in paragraph (l)(a) does not apply to the person who is not Splatsin, a Splatsin Entity
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or a member of Splatsin; (b) that person is responsible for the taxes levied in respect of the interest; and (c) the taxes are a liability only on that person. (3) Where an interest in reserve lands is occupied by Splatsin, a Splatsin Entity or a member of Splatsin and is also occupied by a person who is not Splatsin, a Splatsin Entity or a member of Splatsin,
(a) the exemption in paragraph (1 )(a) does not apply to that person; (b) taxes under this Law must be levied in respect of that person's propmiionate occupation of the interest; and
( c) the taxes are a liability only on that person. ( 4) Where an interest in reserve lands is occupied (a) by a member of Splatsin as a sole proprietorship, in whole or in part, or (b) by a member of Splatsin and one or more related individuals of that member as a residence and is also occupied by one or more of those persons as a sole proprietorship,
then (c) the exemptions in paragraphs (l)(a) and (b) do not apply to the member of Splatsin or related individual of that member, as applicable, in respect of that person's proportionate occupation of the interest as a sole proprietorship unless the member of Splatsin provides the tax administrator Proof of Occupation containing the information set out in Schedule XI; and
( d) until such proof is provided, (i) taxes under this Law must be levied in respect of that person's propmiionate occupation of the interest as a sole proprietorship; and
(ii) the taxes are a liability only on that person. (5) An exemption in paragraph (l)(c) to (h) applies only to that po1iion of the interest that is used for the purposes for which the exemption is given.
(6) Where subsection (5) applies to an interest that is a portion of a building, the exemption also applies to a propmiionate paii of the land on which the building stands.
8.( 1) A revitalization program is hereby established to encourage one or more of the following objectives on reserve lands:
(a) economic revitalization; (b) environmental revitalization; ( c) social revitalization; and ( d) cultural revitalization. (2) Under the revitalization program, an interest in reserve lands may be granted a complete or partial exemption from taxation for a maximum duration of ten ( 10) years where:
(a) a proponent taxpayer and Kukpi7 and Tkwamipla7 on behalf of Splatsin enter into a revitalization agreement regarding the interest in reserve lands; and
(b) the revitalization agreement obligates the proponent taxpayer to invest a minimum of $100,000 in the in lands that are the subject of the revitalization agreement toward an objective referred to in subsection (1).
(3) A revitalization agreement must be finalized prior to October 31 in the year before the taxation
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exemption is to go into effect and must: (a) describe the interest in reserve lands, or proposed interest in reserve lands, which is the subject of the revitalization agreement by reference to an assessment roll folio number, or by reference to lot number and survey plan, or by other sufficient and reliable form of description;
(b) provide the details of the nature and timetable of the investment to be made by the proponent taxpayer in the reserve lands which are the subject of the revitalization agreement;
(c) detail the taxation year that the exemption will go into effect, any conditions precedent to the agreement going into force, the duration of the revitalization agreement, and the percentage of exemption provided in regard to the reserve lands which are the subject of the revitalization agreement;
( d) include a provision that the exemption from taxation will end if the proponent does not actually carry out the investment described in the revitalization agreement or otherwise breaches the revitalization agreement; and
( e) provide that the tax administrator shall be responsible for the implementation of the revitalization agreement on behalf of Splatsin and provide the name of the individual responsible for the implementation of the revitalization agreement on behalf of the proponent taxpayer.
(4) Kukpi7 and Tkwamipla7 may enter into more than one revitalization agreement with a proponent taxpayer for the same interest in rese1ve lands in subsequent years provided that a new investment meeting the criteria in subparagraph (2)(b )(i), (ii) or (iii) is made.
(5) Kukpi7 and Tkwamipla7 may, from time to time, by resolution establish any procedures, application forms, or other materials required for the proper promotion and administration of the revitalization program.
(6) The tax administrator will provide a copy of any revitalization agreement to the assessor within ten (10) days of its final approval and signing by Splatsin and the proponent taxpayer.
(7) Where a revitalization agreement has gone into effect, Kukpi7 and Tkwamipla7 may only terminate the agreement, by resolution: (a) at the request of the holder; or (b) if the holder fails to make the investment described in the revitalization agreement, or otherwise breaches the revitalization agreement.
(8) Upon termination of the revitalization agreement under subsection (7): (a) the tax administrator must, within 10 days, notify the holder of the cancellation and of the date on which it took effect or will take effect;
(b) where terminated under paragraph (7)(b ), the holder is liable for all taxes that would have been payable in respect of the interest in the land from the date of the breach; and
(c) the tax administrator must give written notice to the holder of: (i) any taxes due from the date of cancellation; or (ii) any taxes due from the date that the holder breached the agreement; (d) the holder is liable and must, within thirty (30) days, pay Splatsin all amounts owing as set out in paragraph ( c ); and
( e) penalties and interest are assessable and payable under Pati X for any outstanding taxes or monies owing under paragraph (c) that are not paid within thirty (30) days in accordance with paragraph (d).
(9) In this section: "proponent taxpayer" includes a person who is not a holder at the time of signing the revitalization agreement but who makes a commitment in the revitalization agreement to acquire an identified interest in reserve lands subsequent to the execution of the revitalization agreement; and
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"holder" means a person holding an interest in reserve lands which is subject to a revitalization agreement which has gone into effect.
PART VI GRANTS Grants for Surrounding Land 9. Where a building is exempted from taxation under this Law, Kukpi7 and Tkwamipla7 may provide to the holder a grant equivalent to the taxes payable on that area of land surrounding the building determined by Kukpi7 and Tkwamipla7 to be reasonably necessary in connection with it.
Annual Grants 10.(1) Kukpi7 and Tkwamipla7 may provide for a grant to a holder of taxable property (a) where the holder is a charitable, philanthropic or other not-for-profit corporation, and Kukpi7 and Tkwamipla7 considers that the taxable property is used for a purpose that is directly related to the purposes of the corporation; and
(b) where the holder would be entitled to a grant under the provisions of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, if the holder's taxable property was subject to taxation by a local government.
(2) Grants provided under subsection (1) (a) may be given only to a holder of taxable property that is taxable in the current taxation year; (b) must be in an amount equal to or less than the taxes payable on the taxable property in the current taxation year, less any other grants; and
(c) must be used only for the purposes of paying the taxes owing on the taxable property in the current taxation year.
(3) A grant under paragraph (l)(b) must be in an amount that is not more than the amount to which a person would be entitled under the Home Owner Grant Act if the holder's taxable prope1ty was subject to taxation by a local government.
(4) Kukpi7 and Tkwamipla7 will in each taxation year determine all grants that will be given under this Part and will authorize those grants in an expenditure law.
PART VII LEVY OF TAX Tax Levy 11.(1) On or before May 28 in each taxation year, Kukpi7 and Tkwamipla7 must adopt a law setting the rate of tax to be applied to each prope1ty class.
(2) A law setting the rate of tax may establish different tax rates for each prope1ty class. (3) Taxes must be levied by applying the rate of tax against each one thousand dollars ($1,000) of assessed value of the interest in reserve lands.
(4) Taxes levied under this Law are deemed to be imposed on January 1 of the taxation year in which the levy is first made.
(5) Notwithstanding subsection (3), Kukpi7 and Tkwamipla7 may establish, in its annual law setting the rate of tax, a minimum tax payable in respect of a taxable prope1ty.
(6) A minimum tax established under the authority of subsection (5) may be established in respect of one or more property classes.
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Tax Payments 12.(1) Taxes are due and payable on or before July 2 of the taxation year in which they are levied. (2) Taxes must be paid at the office of Splatsin during normal business hours, by cheque, money order or cash, or electronically.
(3) Payment of taxes made by cheque or money order must be made payable to Splatsin.
PART VIII TAX ROLL AND TAX NOTICE Tax Roll 13.(1) On or before June 1 in each taxation year, the tax administrator must create a tax roll for that taxation year.
(2) The tax roll must be in paper or electronic form and must contain the following information in respect of each interest in reserve lands:
(a) a description of the interest as it appears on the assessment roll; (b) the name and address of the holder entered on the assessment roll with respect to the interest; ( c) the name and address of eve1y person entered on the assessment roll with respect to the interest; (d) the assessed value by classification of the land and the improvements comprising the interest as it appears in the assessment roll, exclusive of exemptions, if any;
(e) the amount of taxes levied on the interest in the current taxation year under this Law; and (f) the amount of any unpaid taxes from previous taxation years. (3) The tax administrator may use the certified assessment roll as the tax roll by adding the following information to the assessment roll:
(a) the amount of taxes levied on the interest in the current taxation year under this Law; and (b) the amount of any unpaid taxes from previous taxation years. Annual Tax Notices 14.(1) On or before June 1 in each taxation year, the tax administrator must mail a Tax Notice to (a) each holder of taxable property under this Law, and (b) each person whose name appears on the tax roll in respect of the taxable propetiy, to the address of the person as shown on the tax roll. (2) The tax administrator must enter on the tax roll the date of mailing a Tax Notice. (3) The mailing of the Tax Notice by the tax administrator constitutes a statement of and demand for payment of the taxes.
( 4) If a number of taxable prope1iies are assessed in the name of the same holder, any number of those taxable prope1iies may be included in one Tax Notice.
(5) Where the holder of a charge on an interest gives notice to the assessor of the charge under the Assessment Law and the assessor enters the holder's name on the assessment roll, the tax administrator must mail a copy of all tax notices issued in respect of the interest to the holder of the charge during the duration of the charge.
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Amenclments to Tax Roll ancl Tax Notices 15.(1) Where the assessment roll has been revised in accordance with the Assessment Law, the tax administrator must amend the tax roll and mail an amended Tax Notice to every person affected by the amendment.
(2) If it is discovered that there is an error, omission or misdescription in any of the information shown on the tax roll
(a) the tax administrator may correct the tax roll for the current taxation year only; and (b) on correcting the tax roll, the tax administrator must mail an amended Tax Notice to every person affected by the amendment.
(3) Where an amended Tax Notice indicates a reduction in the amount of taxes owing, the tax administrator must forthwith refund any excess taxes that have been paid, in accordance with section 6.
( 4) Where an amended Tax Notice indicates an increase in the amount of taxes owing, the taxes are due and payable on the date of mailing of the amended Tax Notice; however, the taxpayer must be given thitty (30) days to pay those taxes and a penalty and interest must not be added in that period.
Taxation Basecl on Supplementary Assessment 16.(1) Where a supplementary assessment roll is issued in accordance with the Assessment Law, the tax administrator must make the necessary changes to the tax roll and mail a Tax Notice to every person affected by the supplementary assessment roll.
(2) Where a Tax Notice is given under this section, subsections 15(3) and (4) apply. Subclivision 17.(1) If a taxable property is subdivided, by lease or other legal instrument, before June 1 in the taxation year, the tax administrator may
(a) app01iion the taxes payable in that year among the taxable properties created by the subdivision in the same prop01iions as taxes would have been payable in respect of the taxable properties had the subdivision occurred on or before the assessment roll was certified under the Assessment Law; and
(b) on making an appo1iionment under paragraph (a), record the apportionment on the tax roll in the manner that the tax administrator considers necessary.
(2) Taxes appo1iioned to a taxable prope1iy under subsection (1) are the taxes payable in respect of the taxable property in the year for which they are apportioned.
(3) The assessor must provide the tax administrator with the assessed values necessary to calculate the proportions of taxes referred to in subsection (1 ).
Requests for Information 18.(1) The tax administrator may deliver a Request for Information containing the information set out in Schedule I, to a holder or a person who has disposed of an interest in reserve lands, and that person must provide to the tax administrator, within fourteen ( 14) days or a longer period as specified in the notice, information for any purpose related to the administration of this Law.
(2) The tax administrator is not bound by the information provided under subsection (1). PARTIX PAYMENT RECEIPTS AND TAX CERTIFICATES Receipts for Payments 19. On receipt of a payment of taxes, the tax administrator must issue a receipt to the taxpayer and
must enter the receipt number on the tax roll opposite the interest in reserve lands for which the taxes are paid.
Tax Certificate 20.(1) On receipt of a written request and payment of the fee set out in subsection (2), the tax administrator must issue a Tax Ce11ificate showing whether taxes have been paid in respect of an interest in reserve lands, and if not, the amount of taxes outstanding.
(2) The fee for a Tax Certificate is fifty dollars ($50) for each tax roll folio searched. PARTX PENALTIES AND INTEREST Penalty 21. If all or any po11ion of the taxes remains unpaid after the date they are due and payable under subsection 12( 1) or 14( 4 ), a penalty of ten percent (10 % ) of the p011ion of the current year's taxes that remains unpaid will be added to the amount of the unpaid taxes and the amount so added is, for all purposes, deemed to be part of the current year's taxes.
Interest 22. If all or any portion of taxes remains unpaid after the date they are due and payable under subsection 12( 1) or 14( 4 ), the unpaid p011ion accrues interest at 15 percent ( 15 % ) per year until paid or recovered, and accrued interest is, for all purposes, deemed to be pai1 of the taxes.
Application of Payments 23. Payments for taxes must be credited by the tax administrator first (1st) to unpaid taxes from previous taxation years, with taxes imposed earlier being discharged before taxes imposed later, and second (2nd) to unpaid taxes for the current taxation year.
PART XI REVENUES AND EXPENDITURES Revenues and Expenditures 24.( 1) All revenues raised under this Law must be placed into a local revenue account, separate from other moneys of Splatsin.
(2) Revenues raised include (a) taxes, including, for greater ce11ainty, interest, penalties and costs, as set out in this Law; and (b) payments in lieu of taxes. (3) An expenditure of revenue raised under this Law must be made under the authority of an expenditure law or in accordance with section 13 .1 of the Act.
Reserve Funds 25.(1) Reserve funds established by Kukpi7 and Tkwamipla7 must (a) be established in an expenditure law; and (b) comply with this section. (2) Except as provided in this section, moneys in a reserve fund must be deposited in a separate account and the moneys and interest earned on it must be used only for the purpose for which the reserve fund was established.
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(3) Kukpi7 and Tkwamipla7 may, by expenditure law, (a) transfer moneys in a capital purpose reserve fund to another reserve fund or account, provided that all projects for which the reserve fund was established have been completed;
(b) transfer moneys in a non-capital purpose reserve fund to another reserve fund or account; and (c) borrow moneys from a reserve fund where not immediately required, on condition that Splatsin repay the amount borrowed plus interest on that amount at a rate that is at or above the prime lending rate set from time to time by the principal banker to Splatsin, no later than the time when the moneys are needed for the purposes of that reserve fund.
(4) As an exception to paragraph (3)(c), where the First Nations Financial Management Board has (a) assumed third-party management of Splatsin's local revenue account, and (b) determined that moneys must be borrowed from a reserve fund to meet the financial obligations of Splats in,
the First Nations Financial Management Board may, acting in the place ofKukpi7 and Tkwamipla7, borrow moneys from a reserve fund by expenditure law.
(5) Kukpi7 and Tkwamipla7 must authorize all payments into a reserve fund and all expenditures from a reserve fund in an expenditure law.
(6) Where moneys in a reserve fund are not immediately required, the tax administrator must invest those moneys in one or more of the following:
(a) securities of Canada or of a province; (b) securities guaranteed for principal and interest by Canada or by a province; ( c) securities of a municipal finance authority or the First Nations Finance Authority; (d) investments guaranteed by a bank, trust company or credit union; or ( e) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union. PART XII COLLECTION AND ENFORCEMENT Recovery of Unpaid Taxes 26.(1) The liability referred to in subsection 5(2) is a debt recoverable by Splatsin (a) in any comt of competent jurisdiction, (b) in a proceeding before the civil resolution tribunal, and (c) by any other method authorized in this Law, and, unless otherwise provided, the use of one method does not prevent seeking recovery by one or more other methods.
(2) A copy of the Tax Notice that refers to the taxes payable by a person, ce1tified as a true copy by the tax administrator, is evidence of that person's debt for the taxes.
(3) Costs incurred by Splatsin in the collection and enforcement of unpaid taxes (a) are determined in accordance with Schedule III; and (b) are payable by the debtor as unpaid taxes. (4 ) Where the tax administrator has reasonable grounds to believe that a debtor intends to remove the debtor's personal property from the reserve, or intends to dismantle or remove the debtor's improvements on the reserve, or take any other actions that may prevent or impede the collection of unpaid taxes owing
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under this Law, the tax administrator may apply to a comt of competent jurisdiction for a remedy, notwithstanding that the time for payment of taxes has not yet expired.
(5) Before commencing enforcement proceedings under Parts XIII, XIV and XV, the tax administrator must request authorization from Kukpi7 and Tkwamipla7 by resolution.
Tax Arrears Certificate 27.(1) Before taking any enforcement measures under Parts XIII, XIV or XV and subject to subsection (2), the tax administrator must issue a Tax Arrears Ce1tificate and deliver it to every person named on the tax roll in respect of that taxable prope11y.
(2) A Tax Arrears Ce1tificate must not be issued for at least six (6) months after the day on which the taxes became due.
Creation of Lien 28.(1) Unpaid taxes are a lien on the interest in reserve lands to which they pe1tain that attaches to the interest and binds subsequent holders of the interest.
(2) The tax administrator must maintain a list of all liens created under this Law. (3) A lien listed under subsection (2) has priority over any unregistered or registered charge, claim, privilege, lien or security interest in respect of the interest in reserve lands.
( 4) The tax administrator may apply to a comt of competent jurisdiction to protect or enforce a lien under subsection (I) where the tax administrator determines such action is necessary or advisable.
(5) On receiving payment in full of the taxes owing in respect of which a lien was created, the tax administrator must register a discharge of the lien without delay.
(6) Discharge of a lien by the tax administrator is evidence of payment of the taxes with respect to the interest in reserve lands.
(7) A lien is not lost or impaired by reason of any technical error or omission in its creation or recording in the list of liens.
Delivery of Documents in Enforcement Proceedings 29.(1) This section applies to this Patt and Patts XIII, XIV and XV. (2) Delivery of a document may be made personally or by sending it by registered mail. (3) Personal delivery of a document is made (a) in the case of an individual, by leaving the document with that individual or with an individual at least eighteen (18) years of age residing at that individual's place ofresidence;
(b) in the case of a First Nation, by leaving the document with the individual apparently in charge, at the time of delivery, of the main administrative office of the First Nation, or with the First Nation's legal counsel; and
( c) in the case of a corporation, by leaving the document with the individual apparently in charge, at the time of delivery, of the head office or one of its branch offices, or with an officer or director of the corporation or the corporation's legal counsel.
(4) A document is considered to have been delivered (a) if delivered personally, on the day that personal delivery is made; and (b) if sent by registered mail, on the fifth (5th) day after it is mailed. (5) Copies of notices must be delivered (a) where the notice is in respect of taxable prope11y, to all persons named on the tax roll in respect of
13
that taxable property; and (b) where the notice is in respect of personal prope1iy, to all holders of security interests in the personal property registered under the laws of the Province.
PART XIII SEIZURE AND SALE OF PERSONAL PROPERTY Seizure and Sale of Personal Property 30.(1) Where taxes remain unpaid more than thiliy (30) days after a Tax Arrears Ce1iificate is issued to a debtor, the tax administrator may recover the amount of unpaid taxes, with costs, by seizure and sale of personal prope1iy of the debtor that is located on the reserve.
(2) As a limitation on subsection ( 1) , personal prope1iy of a debtor that would be exempt from seizure under a writ of execution issued by a superior comi in the Province is exempt from seizure under this Law.
Notice of Seizure and Sale of Personal Property 31.(1) Before proceeding under subsection 30(1), the tax administrator must deliver to the debtor a Notice of Seizure and Sale of Personal Property.
(2) If the taxes remain unpaid more than seven (7) days after delivery of a Notice of Seizure and Sale of Personal Prope1iy, the tax administrator may request a sheriff, bailiff or by-law enforcement officer to seize any personal prope1iy described in the Notice of Seizure and Sale of Personal Property that is in the possession of the debtor and is located on the reserve.
(3) The person who seizes personal property must deliver to the debtor a receipt for the personal property seized.
Notice of Sale of Seized Personal Property 32.(1) The tax administrator must publish a Notice of Sale of Seized Personal Prope1iy in two (2) consecutive issues of the local newspaper with the largest circulation.
(2) The first (1st) publication of the Notice of Sale of Seized Personal Property must not occur until at least sixty (60) days after the personal prope1iy was seized.
Conduct of Sale 33.(1) A sale of personal prope1iy must be conducted by public auction. (2) Subject to subsection ( 4), at any time after the second (2nd) publication of the Notice of Sale of Seized Personal Property, the seized prope1iy may be sold by auction.
(3) The tax administrator must conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice must be published in the manner set out in subsection 32( 1) .
( 4) If at any time before the seized property is sold a challenge to the seizure is made to a court of competent jurisdiction, the sale must be postponed until after the court rules on the challenge.
Registered Security Interests 34. The application of this Part to the seizure and sale of personal prope1iy subject to a registered security interest is subject to any laws of the Province regarding the seizure and sale of such prope1iy.
Proceeds of Sale 35.( 1) The proceeds from the sale of seized personal prope1iy must be paid to any holders of registered security interests in the property and to Splatsin in order of their priority under the laws applicable in the
14
Province, and any remaining proceeds must be paid to the debtor. (2) If claim to the surplus is made by another person and such claim is contested, or if the tax administrator is uncertain who is entitled to such surplus, the tax administrator must retain such money until the rights of the patties have been determined.
PART XIV SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY Seizure and Assignment of Taxable Property 36.( 1) Where taxes remain unpaid more than nine (9) months after a Tax Arrears Ce1iificate is issued, the tax administrator may levy the amount of unpaid taxes by way of the seizure and assignment of the taxable prope1iy.
(2) Before proceeding under subsection (I), the tax administrator must serve a Notice of Seizure and Assignment of Taxable Prope1iy on the debtor and deliver a copy to any locatee with an interest in the taxable prope1iy.
(3) Not less than six (6) months after a Notice of Seizure and Assignment of Taxable Property is delivered to the debtor, the tax administrator may sell the right to an assignment of the taxable property by public tender or auction.
(4) Kukpi7 and Tkwamipla7 must, by resolution, prescribe the method of public tender or auction, including the conditions that are attached to the acceptance of an offer.
Upset Price 37.(l) The tax administrator must set an upset price for the sale of the right to an assignment of the taxable prope1iy that is not less than the total amount of the taxes payable on the taxable property, calculated to the end of the redemption period set out in subsection 41(1), plus five percent (5%) of that total.
(2) The upset price is the lowest price for which the taxable property may be sold. Notice of Sale of a Right to Assignment of Taxable Property 38.( 1) A Notice of Sale of a Right to Assignment of Taxable Prope1iy must be (a) published in the local newspaper with the largest circulation at least once in each of the four (4) weeks preceding the date of the public tender or auction; and
(b) posted in a prominent place on the reserve not less than ten (I 0) days before the date of the public tender or auction.
(2) The tax administrator must conduct a public auction or tender at the time and place set out in the Notice of Sale of a Right to Assignment of Taxable Prope1iy, unless it is necessary to adjourn the public tender or auction, in which case a fmiher notice must be published in the manner set out in subsection (I).
(3) If no bid is equal to or greater than the upset price, Splatsin is deemed to have purchased the right to an assignment of the taxable prope1iy for the amount of the upset price.
Notice to Minister 39. The tax administrator must, without delay, notify the Minister of Crown-Indigenous Relations in writing of the sale of a right to an assignment of taxable prope1iy made under this Law.
Subsisting Rights 40. When taxable prope1iy is sold by public tender or auction, all rights in it held by the holder of the taxable property or a holder of a charge immediately cease to exist, except as follows:
15
(a) the taxable property is subject to redemption as provided in subsection 41(1); (b) the right to possession of the taxable property is not affected during the time allowed for redemption, subject, however, to
(i) impeachment for waste, and (ii) the right of the highest bidder to enter on the taxable property to maintain it in a proper condition and to prevent waste;
( c) an easement, restrictive covenant, building scheme or right-of-way registered against the taxable property subsists; and
( d) during the period allowed for redemption, an action may be brought in a court of competent jurisdiction to have the sale of the right to an assignment of the taxable property set aside and declared invalid.
Redemption Period 41.(l) At any time within three (3) months after the holding of a public tender or auction in respect of taxable property, the debtor may redeem the taxable property by paying to Splatsin the amount of the upset price plus three percent (3%).
(2) On redemption of the taxable prope1iy under subsection (1), (a) if the right to an assignment was sold to a bidder, Splats in must, without delay, repay to that bidder the amount of the bid; and
(b) the tax administrator must notify the Minister of Crown-Indigenous Relations in writing of the redemption.
(3) No assignment of taxable property must be made until the end of the redemption period provided for in subsection (1).
( 4) Subject to a redemption under subsection (2), at the end of the redemption period, Splats in must assign the taxable prope1iy to the highest bidder in the public tender or auction, or to itself as the deemed purchaser in accordance with subsection 38(3).
Assignment of Taxable Property 42.(l) Taxable prope1iy must not be assigned to any person or entity who would not have been entitled under the Indian Act or the Framework Agreement on First Nation Land Management Act, S.C. 2022, c. 19, s.121, as the case may be, to obtain the interest constituting the taxable property.
(2) The tax administrator must register an assignment of any taxable property assigned in accordance with this Law in every registry in which the taxable property is registered at the time of the assignment.
(3) An assignment under subsection 41 ( 4) operates (a) as a transfer of the taxable property to the bidder from the debtor, without an attestation or proof of execution; and
(b) to extinguish all the right, title and interest of every previous holder of the taxable propetiy, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered under subsection (2), except an easement, restrictive covenant, building scheme or right-of-way registered against the taxable prope1iy.
( 4) Upon assignment under subsection 41 ( 4), any remaining debt of the debtor with respect to the taxable prope1iy is extinguished.
16
Proceeds of Sale 43.(1) At the end of the redemption period, the proceeds from the sale of a right to assignment of taxable property must be paid
(a) first (1st) to Splatsin, and (b) second (2nd) to any other holders of registered interests in the taxable property in order of their priority at law,
and any remaining proceeds must be paid to the debtor. (2) If claim to the surplus is made by another person and such claim is contested, or if the tax administrator is uncertain who is entitled to such surplus, the tax administrator must retain such money until the rights of the parties have been determined.
Resale by Splatsin 44.(1) If the right to assignment of taxable property is purchased by Splats in under subsection 3 8(3 ), the tax administrator may, during the redemption period, sell the assignment of the taxable property to any person for not less than the upset price and the purchaser is thereafter considered the bidder under this Pait.
(2) A sale under subsection (I) does not affect the period for or the right ofredemption by the debtor as provided in this Law.
PART XV DISCONTINUANCE OF SERVICES Discontinuance of Services 45.(1) Subject to this section, Splatsin may discontinue any service it provides to the taxable property of a debtor if
(a) revenues from this Law or any propetiy taxation law enacted by Splatsin are used to provide that service to taxpayers; and
(b) taxes remain unpaid by a debtor more than thirty (30) days after a Tax Arrears Cetiificate was delivered to the debtor.
(2) At least thirty (30) days before discontinuing any service, the tax administrator must deliver to the debtor and to any locatee with an interest in the taxable property a Notice of Discontinuance of Services.
(3) Splatsin must not discontinue (a) fire protection or police services to the taxable propetiy of a debtor; (b) water or garbage collection services to taxable property that is a residential dwelling; or ( c) electrical or natural gas services to taxable propetiy that is a residential dwelling during the period from November 1 in any year to March 31 in the following year.
PART XVI GENERAL PROVISIONS Disclosure of Information 46.( 1) The tax administrator or any other person who has custody or control of infonnation or records obtained or created under this Law must not disclose the information or records except
(a) in the course of administering this Law or performing functions under it; (b) in proceedings before the Assessment Review Board, the civil resolution tribunal, a comi of law or pursuant to a court order; or
17
(c) in accordance with subsection (2). (2) The tax administrator may disclose to the agent of a holder confidential information relating to the interest in reserve lands if the disclosure has been authorized in writing by the holder.
(3) An agent must not use information disclosed under subsection (2) except for the purposes authorized by the holder in writing referred to in that subsection.
Disclosure for Research Purposes 47. Notwithstanding section 46, (a) the tax administrator may disclose information and records to a third party for research purposes, including statistical research, provided the information and records do not contain information in an individually identifiable form or business information in an identifiable form;
(b) Kukpi7 and Tkwamipla7 may disclose information and records to a third party for research purposes, including statistical research, in an identifiable form where
(i) the research cannot reasonably be accomplished unless the information is provided in an identifiable form, and
(ii) the third party has signed an agreement with Kukpi7 and Tkwamipla7 to comply with Kukpi7 and Tkwamipla7's requirements respecting the use, confidentiality and security of the information.
Validity 48. Nothing under this Law must be rendered void or invalid, nor must the liability of any person to pay tax or any other amount under this Law be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an assessor or the tax administrator;
(b) an error or omission in a tax roll, Tax Notice, or any notice given under this Law; or (c) a failure of Splatsin, tax administrator or the assessor to do something within the required time.
Limitation on Proceedings 49.(1) No person may commence an action or proceeding for the return of money paid to Splatsin, whether under protest or otherwise, on account of a demand, whether valid or invalid, for taxes or any other amount paid under this Law, after the expiration of six (6) months from the date the cause of action first arose.
(2) If a person fails to start an action or proceeding within the time limit prescribed in this section, then money paid to Splatsin must be deemed to have been voluntarily paid.
Notices 50.(1) Where in this Law a notice is required to be given by mail or where the method of giving the notice is not otherwise specified, it must be given
(a) by mail to the recipient's ordinary mailing address or the address for the recipient shown on the tax roll;
(b) where the recipient's address is unknown, by posting a copy of the notice in a conspicuous place on the recipient's property; or
( c) by personal delivery or courier to the recipient or to the recipient's ordinmy mailing address or the address for the recipient shown on the tax roll.
(2) Except where otherwise provided in this Law,
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(a) a notice given by mail is deemed received on the fifth (5th) day after it is posted; (b) a notice posted on property is deemed received on the second (2nd) day after it is posted; and (c) a notice given by personal delivery is deemed received upon delivery. Interpretation 51.(1) The provisions of this Law are severable, and where any provision of this Law is for any reason held to be invalid by a decision of a comt of competent jurisdiction, the invalid po1tion must be severed from the remainder of this Law and the decision that it is invalid must not affect the validity of the remaining po1tions of this Law. (2) Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this Law that are in the singular include the plural, and words in the plural include the singular.
(4) 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.
(5) Reference in this Law to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment.
(6) Headings form no part of the enactment and must be construed as being inserted for convenience of reference only.
Repeal 52. The Splats in First Nation Property Taxation Law, 2011, as amended, is hereby repealed in its entirety.
Force and Effect 53. 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 Kukpi7 and Tkwamipla7 on the 9th day of December 2025, at Enderby, in the Province of British Columbia.
Kukpi7 Michael Christian
_
nsists of four (4) mem ers of Kukpi7 and Tkwamipla7.
Tkwamipla7 Vikki Tronson ~ . ~ \~lM Tkwamipla7 Miranda Kimbasket
Tkwamipla7 Edna Felix
19
TO:
SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR SPLATSIN
DESCRIPTION OF INTEREST IN RESERVE LANDS:
PURSUANT to section 18 of the Splats in Property Taxation Lmv, 2025, I request that you provide to me, in writing, no later than _____ [Note: must be a date that is at least fourteen (14) days from the date of request], the following information relating to the above-noted interest in reserve lands:
(1) (2) (3)
Tax Administrator for Splatsin Dated: ______ , 20_
20
TO:
SCHEDULE II TAX NOTICE
ADDRESS: ---------------------------------DESCRIPTION OF INTEREST IN RESERVE LANDS:
-----------------
PURSUANT to the provisions of the Splatsin Property Taxation Law, 2025, taxes in the amount of ____ dollars($___) are hereby levied with respect to the above-noted interest.
All taxes are due and payable on or before ____. Payments for unpaid taxes, penalties and interest are past due and must be paid immediately.
Payments must be made at the offices of Splatsin, located at
during normal business hours. Payment must be by cheque, money order or cash. Taxes that are not paid by _____ shall incur penalties and interest in accordance with the Splatsin Property Taxation Law, 2025.
The name(s) and address(es) of the person(s) liable to pay the taxes is (are) as follows:
Assessed value: $_ _ Taxes (current year): $_ _ Unpaid taxes (previous years): $_ _ Penalties: $_ _ Interest: $_ _ Costs: [insert details] $_ _ Total Payable: $_ _
Tax Administrator for Splatsin Dated: ______ , 20_.
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SCHEDULE III COSTS PAYABLE BY DEBTOR ARISING FROM THE COLLECTION AND ENFORCEMENT OF UNPAID TAXES
For costs arising from the collection and enforcement of unpaid taxes: 1. For preparation of a notice $100 2. For service of notice on each person or place by Splatsin $200
3.
4. 5.
6.
For service of notice on each person or place by a process server, bailiff or delivery service
For advertising in newspaper For staff time spent: (a) in conducting a seizure and sale of personal prope1ty under Part XIII, not including costs otherwise recovered under this Schedule; (b) in conducting an auction or tender under Part XIV, not including costs otherwise recovered under this Schedule
actual cost
actual cost
$ 10 0 per person per hour
Actual costs incurred by Splatsin for carrying out the enforcement measures under Parts XIII, XIV and XV will be charged based on receipts.
22
SCHEDULE IV TAX CERTIFICATE In respect of the interest in reserve lands described as: ___________ and pursuant to the Splatsin Property Taxation Law, 2025, I hereby ce1iify as follows:
That all taxes due and payable in respect of the above-referenced interest have been paid as of the date of this certificate.
OR That unpaid taxes, including interest, penalties and costs in the amount of ___ dollars($_ _~ are due and owing on the above-referenced interest as of the date of this ce1iificate.
The following persons are jointly and severally liable for all unpaid taxes:
Tax Administrator for Splatsin Dated: ______ , 20_
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SCHEDULEV TAX ARREARS CERTIFICATE In respect of the taxable property described as: ___________ and pursuant to the Splats in Property Taxation Lmv, 2025, I hereby certify as follows:
As of the date set out below, that taxes, interest and penalties are unpaid in respect of the above-referenced taxable property, as follows :
Taxes: Penalties:
Interest: Total unpaid tax debt:
$ - -----$ ______
$ - -----$_ _____
The total unpaid tax debt is due and payable immediately. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate of fifteen percent (15%) per year.
Payments must be made at the offices of Splatsin, located at
during normal business hours. Payment must be by cheque, money order or cash. The following persons are jointly and severally liable for the total unpaid tax debt:
Tax Administrator for Splatsin Dated: ______ , 20_.
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TO:
SCHEDULE VI NOTICE OF SEIZURE AND SALE OF PERSONAL PROPERTY
ADDRESS: ____________________________ DESCRIPTION OF TAXABLE PROPERTY: __________________
TAKE NOTICE that taxes, penalties and interest in the amount of ___ dollars($_ _J remain unpaid and are due and owing in respect of the above-referenced taxable property.
AND TAKE NOTICE that a Tax Arrears Ce1iificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that: 1. Failure to pay the full amount of the unpaid tax debt within SEVEN (7) days after delivery of this notice may result in the tax administrator, pursuant to Pmi XIII of the Splats in Property Taxation Lmv, 2025, seizing the personal property described as follows:
[general description of the personal prope1iy to be seized] 2. The tax administrator may retain a sheriff, bailiff or by-law enforcement officer to seize the prope1iy and the seized prope1iy will be held in the possession of the tax administrator, at your cost, such cost being added to the amount of the unpaid taxes.
3. If the unpaid taxes, penalties, interest and costs of seizure are not paid in full within sixty ( 60) days following the seizure of the property, the tax administrator may
(a) publish a Notice of Sale of Seized Personal Prope1iy in two (2) consecutive issues of the _____ newspaper; and
(b) at any time after the second (2nd) publication of the notice, sell the seized prope1iy by public auction.
AND TAKE NOTICE that the tax administrator will conduct the public auction at the time and place set out in the Notice of Sale of Seized Personal Prope1iy, unless it is necessary to adjourn the public auction, in which case a fmiher notice will be published.
Tax Administrator for Splatsin Dated: ______ , 20_.
25
SCHEDULE VII NOTICE OF SALE OF SEIZED PERSONAL PROPERTY TAKE NOTICE that a sale by public auction for unpaid taxes, penalties, interest and costs owed to Splatsin will take place on ____ 20 at ___ o'clock at ---------------------------------- [location]. The following personal property, seized pursuant to Part XIII of the Splats in Property Taxation Law, 2025, will be sold at the public auction:
[general description of the goods] The proceeds of sale of the seized property shall be paid to any holders of registered security interests in the property and to Splatsin in order of their priority under the laws applicable in the Province of British Columbia and any remaining proceeds shall be paid to the debtor.
Tax Administrator for Splatsin Dated: ______ , 20_
26
TO:
SCHEDULE VIII NOTICE OF SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY
(the "debtor")
ADDRESS: _____________________________ DESCRIPTION OF TAXABLE PROPERTY: ---------------------(the "taxable property")
TAKE NOTICE that taxes, penalties and interest in the amount of ---dollars -~ remain unpaid and are due and owing in respect of the taxable property. AND TAKE NOTICE that a Tax Arrears Cettificate dated ____ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that failure to pay the full amount of the unpaid tax debt within six (6) months after service of this Notice may result in the tax administrator, pursuant to Part XIV of the Splatsin Property Taxation Law, 2025, seizing and selling a right to an assignment of the taxable prope1ty by public tender [auction] as follows:
1. The public tender [auction], including the conditions that are attached to the acceptance of an offer, shall be conducted in accordance with the procedures prescribed by the Kukpi7 and Tkwamipla7 of Splatsin, a copy of which may be obtained from the tax administrator.
2.
The tax administrator will (a) publish a Notice of Sale of a Right to Assignment of Taxable Prope1ty in the ______ newspaper at least once in each of the four (4) weeks preceding the date of the sale; and
(b) post the Notice of Sale of a Right to Assignment of Taxable Prope1ty in a prominent place on the reserve not less than ten (10) days preceding the date of the sale.
3. The Notice of Sale of a Right to Assignment of Taxable Property will set out the upset price for the right to assignment of the taxable propetty and any conditions attached to the acceptance of a bid.
4. The upset price will be not less than the total amount of the taxes, interest and penalties payable, calculated to the end of the redemption period, plus five percent (5%) of that total. The upset price is the lowest price for which the right to assignment of the taxable prope1ty will be sold.
5. The tax administrator will conduct the public tender [auction] at the time and place set out in the Notice of Sale of a Right to Assignment of Taxable Property, unless it is necessary to adjourn, in which case a fmther notice will be published.
6. If at the public tender [auction] there is no bid that is equal to or greater than the upset price, Splatsin will be deemed to have purchased the right to an assignment of the taxable prope1ty for the amount of the upset price.
7. The debtor may redeem the right to an assignment of the taxable propetty after the sale by paying to Splatsin the amount of the upset price plus three percent (3%), any time within three (3) months after the holding of the public tender [auction] in respect of the taxable prope1ty (hereinafter referred to as the "redemption period"). Where the right to an assignment is redeemed, Splatsin will, without delay, repay to
27
the bidder the amount of the bid. 8. A sale of a right to an assignment of taxable property by public tender [auction] is not complete, and no assignment of the taxable property will be made, until the expiration of the redemption period. If the right to an assignment of the taxable property is not redeemed within the redemption period, then, on the expiration of the redemption period, Splatsin will assign the taxable property to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable property will not be assigned to any person or entity who would not have been capable under the Indian Act or the Framework Agreement on First Nation Land Management Act, as the case may be, of obtaining the interest constituting the taxable property.
9. The Kukpi7 and Tkwamipla7 of Splats in will, without delay, notify the Minister of Crown-Indigenous Relations in writing of the sale of a right to an assignment of the taxable property and of any redemption of the right to an assignment of the taxable prope1iy.
10. The tax administrator will register the assignment of the taxable prope1iy in every registry in which the taxable property is registered at the time of the assignment.
11. An assignment of the taxable property operates (a) as a transfer to the bidder or Splatsin, as the case may be, from the debtor of the taxable prope1iy, without an attestation or proof of execution, and
(b) to extinguish all the right, title and interest of every previous holder of the taxable prope1iy, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right-of-way registered against the taxable prope1iy.
12. Upon assignment of the taxable property, the debtor will be required to immediately vacate the taxable prope1iy, and any interests held by the debtor in the taxable prope1iy, including the improvements, will be transferred in full to the purchaser.
13. The proceeds of sale of the taxable prope1iy will be paid first (1st) to Splatsin, then to any other holders of registered interests in the taxable prope1iy in order of their priority at law. Any moneys in excess of these amounts will be paid to the debtor in accordance with the Splatsin Property Taxation Law, 2025.
Tax Administrator for Splatsin Dated: ______ , 20_
28
TO:
SCHEDULE IX NOTICE OF SALE OF A RIGHT TO ASSIGNMENT OF TAXABLE PROPERTY
(the "debtor")
ADDRESS: ___________________________ DESCRIPTION OF TAXABLE PROPERTY: _________________ (the "taxable prope1ty")
TAKE NOTICE that a Notice of Seizure and Assignment of Taxable Propeity was given in respect of the taxable prope1ty on _____ , 20_
AND TAKE NOTICE that unpaid taxes, including penalties and interest, in the amount of ____ dollars ($ ___ ,, remain unpaid and are due and owing in respect of the taxable prope1ty.
AND TAKE NOTICE that a sale of the right to assignment of the taxable prope1ty will be conducted by public tender [auction] for unpaid taxes, penalties and interest owed to Splatsin.
The public tender [auction] will take place on: ________ , 20 __ at ___ o'clock at ---------------------------------- [location]. The tax administrator will conduct the public tender [auction] at the above time and place unless it is
necessary to adjourn in which case a fmther notice will be published.
AND TAKE NOTICE that: 1. The upset price for the taxable prope1ty is: ____ dollars ($ __J. The upset price is the lowest price for which the taxable prope1ty will be sold.
2. The public tender [auction], including the conditions that are attached to the acceptance of an offer, shall be conducted in accordance with the procedures prescribed by the Kukpi7 and Tkwamipla7 of Splatsin as set out in this notice.
3. If at the public tender [auction] there is no bid that is equal to or greater than the upset price, Splats in will be deemed to have purchased the right to an assignment of the taxable prope1ty for the amount of the upset price.
4. The debtor may redeem the right to an assignment of the taxable prope1ty by paying to Splatsin the amount of the upset price plus three percent (3%), any time within three (3) months after the holding of the public tender [auction] in respect of the taxable prope1ty (referred to as the "redemption period"). Where the right to an assignment is redeemed, Splats in will, without delay, repay to the bidder the amount of the bid.
5. A sale of a right to an assignment of taxable propeity by public tender [auction] is not complete, and no assignment of the taxable prope1ty will be made, until the expiration of the redemption period. If the right to an assignment of the taxable prope1ty is not redeemed within the redemption period, then on the expiration of the redemption period, Splatsin will assign the taxable prope1ty to the highest bidder or to itself as the deemed purchaser, as applicable. The taxable prope1ty will not be assigned to any person or
29
entity who would not have been capable under the Indian Act or the Framework Agreement on First Nation Land Management Act, as the case may be, of obtaining the interest constituting the taxable property.
6. The Kukpi7 and Tkwamipla7 of Splatsin will, without delay, notify the Minister of Crown-Indigenous Relations in writing of the sale of a right to an assignment of the taxable prope11y and of any redemption of the right to assignment of the taxable property.
7. The tax administrator will register an assignment of the taxable prope11y in every registry in which the taxable property is registered at the time of the assignment.
8.
An assignment of the taxable property operates (a) as a transfer to the bidder from the debtor of the taxable prope11y, without an attestation or proof of execution, and
(b) to extinguish all the right, title and interest of every previous holder of the taxable property, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances of every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right-of-way registered against the taxable propetiy.
9. Upon assignment of the taxable property, the debtor will be required to immediately vacate the taxable prope11y, and any interests held by the debtor in the taxable prope11y, including the improvements, will be transferred in full to the pmchaser.
10. The proceeds of sale of the taxable property will be paid first (1st) to Splatsin, then to any other holders ofregistered interests in the taxable property in order of their priority at law. Any moneys in excess of these amounts will be paid to the debtor in accordance with the Splatsin Property Taxation Law, 2025.
Tax Administrator for Splatsin Dated: ______ , 20
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TO:
SCHEDULEX NOTICE OF DISCONTINUANCE OF SERVICES
ADDRESS: ____________________________ DESCRIPTION OF TAXABLE PROPERTY: _________________
TAKE NOTICE that taxes, penalties, and interest in the amount of ___ dollars($ __J remain unpaid and are due and owing in respect of the taxable property.
AND TAKE NOTICE that a Tax Arrears Ce1iificate dated ___ was delivered to you in respect of these unpaid taxes.
AND TAKE NOTICE that where a debtor fails to pay all unpaid taxes within thitiy (30) days of the issuance of a Tax Arrears Ce1iificate, the tax administrator may discontinue services that it provides to the taxable property of a debtor, pursuant to the Splatsin Property Taxation Law, 2025.
AND TAKE NOTICE that if the taxes are not paid in full on or before _____ , being thirty (30) days from the date of issuance of this notice, the following services will be discontinued:
[list services to be discontinued]
Tax Administrator for Splatsin Dated: ______ , 20_.
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SCHEDULE XI PROOF OF OCCUPATION FOR BUSINESS PROPERTY TAX EXEMPTION
PLEASE BE AWA RE: PURSUANT TO SECTION 7(4)(c) OF THE SPLATSIN TAXATION LAW, 2025 COMPLETION OF THIS FORM IS MANDATORY FOR AN EXEMPTION FAIL URE TO SUBMIT A COMPLETED FORM BY _______ [DATE] WILL RESULT IN THE BUSINESS PROPERTY BEING SUBJECT TO PROPERTY TAX
DATE: ------------SPLATSIN STATUS NUMBER (600): __________ SPLATSIN MEMBER NAME (as it appears on your status card): _____________ PHONE NUMBER: -------------HOME ADDRESS (principal residence): _____ _________________ BUSINESS ADDRESS (property you are seeking an exemption for): ____________ BUSINESS NAME: ---------------BUSINESS OWNER(S) AND OWNERSHIP PERCENTAGE(S) (full legal names and ownership percentages for each person who owns a share of the business):
PLEASE ATTACH PROOF THAT THE BUSINESS IS OWNED, IN WHOLE OR IN PART, BY YOU OR A FAMILY MEMBER (defined in the Law).
Please note that the Taxation Department may require further documentation to support your exemption request and will contact you if it is required.
DECLARATION: I declare and certify that the following is h·ue and accurate: 1) I am a Splatsin member and hold a validly issued interest in a Splatsin reserve (e.g., a Certificate of Possession, a lease or a licence of occupatfon).
2) No portion of the property is occupied by a person who is not a Splatsin member other than the non member business o-i,11ner(s) named above (if any).
3) Myself or my family member is entitled to an exemption from property tax under section 7(1)(a) or (b) of the Splatsin Property Taxation Law, 2025.
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4) I will notify and update Splatsin Tax Adminish·ator immediately ofa ny change to the above. Signed on this_ day of __, __
Splatsin Member
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