Sample Laws under the First Nations Fiscal Management Act

Current ver. 2023 03 30

___________________________ FIRST NATION PROPERTY ASSESSMENT LAW, 20__ (MANITOBA) TABLE OF CONTENTS PART I Citation ..................................................................... PART II Definitions and References ....................................... PART III Administration .......................................................... PART IV Assessments .............................................................. PART V Requests for Information and Inspections ................ PART VI Assessment Roll and Assessment Notice ................. PART VII Amendment and Correction of Assessment Roll ...... PART VIII Reconsideration of Assessment ................................ PART IX Assessment Review Board ....................................... PART X Appeal to Assessment Review Board ....................... PART XI General Provisions ....................................................

SCHEDULES I Property Classes II Request for Information by Assessor III Declaration of Purpose for the Use of Assessment Information IV Assessment Notice V Request for Reconsideration of Assessment VI Notice of Appeal to Assessment Review Board VII Notice of Withdrawal VIII Notice of Hearing IX Order to Attend/Produce Documents X Certification of Assessment Roll by Assessor 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 Council of the _____________________ First Nation deems it to be in the best interests of the First Nation to make a law for such purposes; and

C. The Council of the ___________________ First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act;

NOW THEREFORE the Council of the __________________________ First Nation duly enacts as follows:

PART I CITATION

1

Current ver. 2023 03 30

Citation 1. This Law may be cited as the ____________________ First Nation Property Assessment Law, 20___ .

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;

“assessable property” means an interest in reserve lands that is liable to assessment under this Law; “assessed value” means the value of land or improvements, or both, comprising an interest in reserve lands that is determined in accordance with this Law but does not include a portioned value based on a percentage of value under subsection 7(5);

“assessment” means a valuation and classification of an interest in reserve lands; “Assessment Notice” means a notice containing the information set out in Schedule IV and includes a supplementary assessment notice;

“Assessment Review Board” means a board established by Council in accordance with Part IX; “assessment roll” means an assessment roll prepared under subsection 10(1), and includes an assessment roll amended in accordance with this Law [and an assessment roll referenced in subsection 10(3)];

“assessor” means a person appointed by Council under subsection 3(1); “chair” means the chair of the Assessment Review Board; “complainant” means a person who commences an appeal of an assessment under this Law; “Council” has the meaning given to that term in the Act; “First Nation” means the ___________ First Nation, being a band named in the schedule to 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 or structure that is erected or placed in, on, over or under the land, whether or not the building, fixture or structure is affixed to the land and is capable of being transferred without special mention by a transfer of the land, and includes

(a) a part of a building, fixture or structure, (b) plant, machinery, equipment and containers that are used in the retail marketing of oil and oil products,

(c) pipeline, (d) railway roadway and railway track, (e) mobile homes, and (f) gas distribution systems, spurs and railway sidings, and oil, natural gas or salt production equipment;

2

Current ver. 2023 03 30

“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;

“mobile home” means a portable dwelling unit that (a) is capable of being transported on its own chassis and running gear by towing or other means, (b) is placed on the chassis or body of a motor vehicle, or (c) forms part of a motor vehicle, and is designated to be used as living quarters or accommodation for travel, recreation or vacation purposes, but does not include a mobile home that is registered as a trailer under The Drivers and Vehicle Act, C.C.S.M., c. D104;

“Notice of Appeal” means a notice containing the information set out in Schedule VI; “Notice of Hearing” means a notice containing the information set out in Schedule VIII; “Notice of Withdrawal” means a notice containing the information set out in Schedule VII; “Order to Attend/Produce Documents” means an order containing the information set out in Schedule IX; “party”, in respect of an appeal of an assessment under this Law, means the parties to an assessment appeal under section 32;

“person” includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;

“portioned value” means, in respect of assessable property within a property class, a portion of the assessed value of the assessable property calculated on the basis of a percentage of the assessed value established in subsection 7(5);

“property class” means those categories of interests in reserve lands established in subsection 7(1) for the purposes of assessment and taxation;

“Province” means the province of Manitoba; “reference date” means, for a general assessment under section 5, the date prescribed as the reference date by regulation under The Municipal Assessment Act, C.C.S.M., c. M226;

“reserve” means a reserve of the First Nation within the meaning of the Indian Act, R.S.C. 1985, c.I-5; “resolution” means a motion passed and approved by a majority of Council present at a duly convened meeting;

“secretary” means the secretary of the Assessment Review Board appointed under section 26; “tax administrator” means the person appointed by Council to that position under the Taxation Law; “Taxation Law” means the _______ First Nation Property Taxation Law, 20__ ; “taxation year” means the calendar year to which an assessment roll applies for the purposes of taxation; “taxes” includes (a) all taxes imposed, levied, assessed or assessable under the Taxation Law, and all penalties, interest and costs added to taxes under the Taxation Law, and

(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the First Nation, and all penalties, interest and costs added to taxes under such a law; and

“value” means, in respect of assessable property, the amount that the assessable property might reasonably be expected to realize if held in fee simple off the reserve and sold on the open market on the applicable

3

Current ver. 2023 03 30

reference date by a willing seller to a willing buyer. (2) For greater certainty, an interest, in relation to reserve lands, includes improvements. (3) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(1)), paragraph (e.g. paragraph 6(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 Assessor 3.(1) Council must appoint one or more assessors to undertake assessments of assessable property in accordance with this Law and such other duties as set out in this Law or as directed by Council.

(2) An assessor appointed by Council must be qualified to conduct assessments of real property in the Province.

Application of Law 4. This Law applies to all interests in reserve lands. PART IV ASSESSMENTS General Assessments 5.(1) A general assessment must be made in [2023] [Note to First Nation: General assessments are made every two years.] and thereafter in each year that is prescribed by regulation under The Municipal Assessment Act.

[Note to First Nation: The following alternate wording may be used if a general assessment already exists under a previous assessment law, and the assessment roll is continued from the previous law using s. 10(3):

“5.(1) A general assessment must be made in each year that is prescribed by regulation under The Municipal Assessment Act.”]

(2) Subject to amendments made under this Law, a general assessment applies to the year in which it is made and to each subsequent year until the year of the next general assessment.

Assessment and Valuation 6.(1) In making assessments, the assessor must assess all interests in reserve lands that are subject to taxation under the Taxation Law and all interests for which payments in lieu of taxes may be accepted by Council.

(2) Except where otherwise provided in this Law, the assessor must assess each interest in reserve lands at value.

(3) The assessor must determine the assessed value of an interest in reserve lands and must enter the assessed value of the interest in the assessment roll.

[Note to First Nation: Consider the inclusion of these provisions and discuss with the assessor. Linear rights are often assessed as separate interests on reserve lands.]

(4) For purposes of assessments that are affected by easements or rights-of-way, the assessor must (a) increase the assessed value of land that enjoys the benefit of an easement or right-of-way by an amount that represents the increase in value of the land, if any, resulting from enjoyment of the benefit of the easement or right-of way; and

4

Current ver. 2023 03 30

(b) decrease the assessed value of land upon which the easement or right-of-way is situated by an amount that represents the loss in value of the land, if any, resulting from the presence of the easement or right-of-way on the land.

(5) Where a strip of land that is not part of land that is being assessed is reserved as a private roadway for the benefit of land that is being assessed, the assessor must, subject to subsection (6), add the value of the strip of land to the assessed value of the land that is being assessed.

(6) Where a strip of land under subsection (5) is reserved for the benefit of two or more parcels of land, the assessor must, for purposes of an assessment under subsection (5), apportion the value of the strip of land to the parcels of land in proportion to the benefit enjoyed by each parcel.

(7) In assessing a railway roadway, pipeline or gas distribution system, the assessor must determine the value by applying the assessment rates prescribed by regulation under The Municipal Assessment Act.

(8) The assessor must assess pipeline in the name of the owner or operator of the pipeline, and gas distribution systems in the name of the owner of the system.

(9) An assessment is presumed to be properly made and the assessed value to be fixed at a fair and just amount where the assessed value bears a fair and just relation to the assessed values of other assessable property.

(10) Except as otherwise provided in this Law, for the purposes of assessing interests in reserve lands the assessor must use

(a) the valuation methods, rates, rules and formulas established under provincial assessment legislation existing at the time of assessment; and

(b) the assessment rules and practices used by assessors in the Province for conducting assessments off the reserve.

Property Classes and Portioned Values 7.(1) Council hereby establishes the property classes established by the Province for provincial property assessment purposes, for the purposes of assessment under this Law and imposing taxes under the Taxation Law.

(2) The property classes established under subsection (1) are set out in Schedule I to this Law, and the assessor must use the corresponding provincial classification rules for each property class.

(3) The assessor must assess each interest in reserve lands according to the property classes established under this Law.

(4) Where an interest in reserve lands being assessed falls within two (2) or more property classes, the assessor must allocate the assessed value of the interest to the property classes in portions that, in each case, reflect the part of the assessed value attributable to the portion of the interest falling within the class.

(5) The assessor must determine the portioned value of each interest in reserve lands using the percentages of assessed value prescribed by regulation under The Municipal Assessment Act for each property class.

PART V REQUESTS FOR INFORMATION AND INSPECTIONS Requests for Information 8.(1) The assessor may deliver a Request for Information containing the information set out in Schedule II, requesting that a person who holds assessable property, or a person who has disposed of assessable property, provide to the assessor information or documentation that relates or might relate to, or that affects or might affect, the value of the interest in reserve lands being assessed or that is or might be

5

Current ver. 2023 03 30

relevant to assessment of the interest, which, without limiting the generality of the foregoing, may include information for each year since the previous general assessment respecting

(a) any sale of the interest; (b) the cost of any construction on the interest; and (c) any income or expense related to the use or operation of the interest. (2) Where a person receives a written request from the assessor under subsection (1), the person must, within twenty-one (21) days of receiving the request, provide information or documentation to the extent that information or documentation to which the request relates is in the possession or control of the person and must provide, in the form of a signed statement, a declaration of the person affirming that the information or documentation provided by the person is complete, true and accurate.

(3) The assessor may in all cases assess the assessable property based on the information available to the assessor and is not bound by the information and documentation provided under this section.

Inspections 9. The assessor may (a) inspect or re-inspect any interest in reserve lands for the purposes of an assessment; (b) inspect personal property for the purposes of an assessment; and (c) enter and inspect land and improvements for the purposes of an assessment. PART VI ASSESSMENT ROLL AND ASSESSMENT NOTICE Assessment Roll 10.(1) On or before December 31 of each year, the assessor must prepare a new assessment roll containing a list of every interest in reserve lands that is liable to assessment under this Law.

(2) The assessment roll must be in paper or electronic form and must contain the following information in respect of each interest in reserve lands:

(a) the name and last known address of the holder of the interest; (b) a description of the interest; (c) the classification of the interest; (d) the assessed value by classification of the interest; (e) the total assessed value of the interest; (f) if applicable, that the interest is in whole or in part exempt from taxation under the Taxation Law; (g) the portioned value of the interest; and (h) any other information the assessor considers necessary or desirable. [Note to First Nation: Include this language only if this law is repealing and replacing an existing property assessment law.

(3) For greater certainty, an assessment roll prepared under the enactment repealed by section 56 is and continues to be an assessment roll under this Law and must be used until such time as the next assessment roll is prepared and certified in accordance with this Law.]

Certification by Assessor 11. On completion of an assessment roll and on or before December 31 in that year, the assessor must (a) certify in writing in substantially the form set out in Schedule X that the assessment roll was

6

Current ver. 2023 03 30

completed in accordance with the requirements of this Law; and (b) deliver a copy of the certified assessment roll to Council. Amendments to Assessment Roll 12.(1) Where the assessor amends the assessment roll under section 19, or amends the assessment roll to reflect reconsideration decisions or implement decisions of the Assessment Review Board, the assessor must

(a) date and initial amendments made to the assessment roll; and (b) report the change or correction to Council. (2) Where the assessment roll is amended under this Law, the amendments are an integral part of the assessment roll and are deemed to be effective as of the date the assessment roll was certified under section 11.

(3) The assessor must not amend the assessment roll contrary to a decision of the Assessment Review Board or a court of competent jurisdiction.

Validity of Assessment Roll 13. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is

(a) valid and binding on all parties concerned, despite any (i) omission, defect or error committed in, or with respect to, the assessment roll, (ii) defect, error or misstatement in any notice required, or (iii) omission to mail any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll. Inspection and Use of Assessment Roll 14.(1) On receipt by Council, the assessment roll is open to inspection in the First Nation office by any person during regular business hours.

(2) A person must not, directly or indirectly, use the assessment roll or information contained in the assessment roll to

(a) obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or

(b) harass an individual. (3) The tax administrator may require a person who wishes to inspect the assessment roll to complete a declaration in substantially the form set out in Schedule III

(a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section.

Protection of Privacy in Assessment Roll 15.(1) On application by a holder, the assessor may omit or obscure the holder’s name, address or other information about the holder that would ordinarily be included in an assessment roll if, in the assessor’s opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the holder or a member of the holder’s household.

(2) Where the assessor omits or obscures information under subsection (1), such information must be obscured from all assessment rolls that are available for public inspection under subsection 14(1) or are

7

Current ver. 2023 03 30

otherwise accessible to the public. Chargeholders 16.(1) Any person holding a charge on assessable property may, at any time, give notice, with full particulars of the nature, extent and duration of the charge, to the assessor and request that the person’s name be added to the assessment roll in respect of that assessable property, for the duration of the charge.

(2) On receipt of a notice and request under this section, the assessor must enter the person’s name and address on the assessment roll and provide copies of all assessment notices issued in respect of the assessable property.

Assessment Notice 17.(1) The assessor must, on or before _____ in each year, mail an Assessment Notice to every person named in the assessment roll in respect of each assessable property, at the person’s address on the assessment roll.

(2) Where requested by the recipient, an Assessment Notice may be e-mailed to a person named on the assessment roll, and the Assessment Notice is deemed delivered on the date that the e-mail is sent by the assessor.

(3) A person whose name appears in the assessment roll must give written notice to the assessor of any change of address.

(4) Any number of interests in reserve lands assessed in the name of the same holder may be included in one Assessment Notice.

PART VII AMENDMENT AND CORRECTION OF ASSESSMENT ROLL Amending the Next Annual Assessment Roll 18.(1) Where, in a year for which a general assessment is not required, (a) assessable property is not entered in an assessment roll, (b) the assessed value of the interest in reserve lands is not the same as the assessed value entered in the assessment roll by reason of

(i) an error or omission in an assessment roll entry, (ii) destruction of or damage to the interest, (iii) altered or new improvements to the interest, (iv) a change in the physical characteristics of the interest or in the physical characteristics of an interest that is in close proximity to the interest,

(v) a change in the zoning or permitted uses applicable to the interest, (vi) subdivision of the land that forms all or a part of the interest, (vii) in the case of assessable property that is residential property containing not more than four (4) dwelling units, any significant factor that affects such assessable property and that is external to the assessable property,

(viii) the closure of the whole of a building or structure in which a commercial operation was carried on, where

(A) the commercial operation was, before the closure, the only commercial operation on the interest,

(B) at least one (1) year has passed since the closure, and

8

Current ver. 2023 03 30

(C) the only use made of the building or structure since the closure is the storage of personal property or fixtures that were used in the commercial operation, or

(ix) a change that causes a building or structure on the interest to no longer conform to the requirements of subparagraph (viii), or

(c) there is (i) a change in the classification of the interest in reserve lands under this Law, or (ii) a change in the eligibility of the interest for, or in the amount of, an exemption under the Taxation Law,

the assessor must amend the assessment on the assessment roll that is being prepared by the assessor under subsection 11(1).

(2) In redoing an assessment for purposes of amending an assessment roll under subsection (1), the assessor must apply the same conditions and requirements, including the same reference date, as applied when the assessment was first done, except that the subsequent change of conditions or circumstances under paragraph (1)(b) or (1)(c) that is the reason for amendment of the assessment roll applies in redoing the assessment as if the change in the conditions or circumstances had applied to the subject interest in reserve lands when the assessment was first done.