____________ FIRST NATION BY-LAW NO. __ SAMPLE FIRST NATION RATES BY-LAW WHEREAS pursuant to the Indian Act, R.S.C. 1985, and specifically paragraph 83(1)(a) of the Indian Act, 1985, c.I-5, the Council of a band may make by-laws for the purpose of taxation for local purposes of land, or interests in land, including rights to occupy, possess or use land in a reserve and with respect to any matters arising out of or ancillary to such purpose; AND WHEREAS the Council of the ____________ First Nation (also known as the ____________ Band) enacted the ____________ First Nation Property Assessment and Taxation Bylaw on ________ , 201 __ ; NOW BE IT HEREBY RESOLVED that the following by-law be and is hereby enacted pursuant to the provisions of the Indian Act, and in particular section 83(1) for the purpose of establishing annual rates of taxation. 1. This by-law may be cited for all purposes as the _______ First Nation Rates By-law 201__. 2. Pursuant to Section __ of the ____________ First Nation Property Assessment and Taxation By-law, the tax rates for each class of property shall be in accordance with Schedule "A" which is attached, and forms part of the 201 Rates By-law. THIS BY-LAW IS HEREBY DULY ENACTED by Council on the ________ day of _________, 201___, at ___________, in the Province of _________________ . A quorum of Council consists of (_____) members of Council. ___________________________________ Chief [please spell out the name] ___________________________________ Councillor [please spell out the name] ___________________________________ Councillor [please spell out the name]
2 SCHEDULE “A” The Council of the First Nation hereby adopts the following taxation rates for the 201 taxation year for the following classes of property. COLUMN 1 COLUMN 2 Class of Property as prescribed under Schedule II and Rate of Tax applied against each $1,000.00 of the Section of the First Nation assessed value of the land and improvements as Property Assessment and Taxation By-law. determined in accordance with Part IV of the _____ First Nation Property Assessment and Taxation Bylaw. Class 1 - Residential Class 2 - Utilities Class 3 - Unmanaged Forest Land Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 7 - Managed Forest Land Class 8 - Recreation/Non-Profit Organization Class 9 - Farm 2
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