(;:he First Nations Tax Commission Commission de Ia fiscalité des premieres nations

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1 Afr1 CT (Manny) JØIes Chief Commissioner ( First Nations Tax Commission h: On behalf the First Nations Tax Commission Dated at Kamloops, British Columbia this 16th day September, Beecher Bay Property Taxation Law, 2014 Beecher Bay First Nation in the Province British Columbia, Fiscal Management Act, hereby approves the following law made by the The First Nations Tax Commission, pursuant to the First Nations (;:he First Nations Tax Commission Commission de Ia fiscalité des premieres nations

2 BEECHER BAY PROPERTY TAXATION LAW, 2014 TABLE OF CONTENTS Part I Citation 2 Part II Definitions and References 2 Part III Administration 4 Part IV Liability for Taxation 4 Part V Exemptions from Taxation 5 Part VI Grants and Tax Abatement 6 Part VII LevyTax 6 Part VIII Tax Roll and Tax Notice 7 Part IX Payment Receipts and Tax Certificates 8 Part X Penalties and Interest 9 Part XI Revenues and Expenditures 9 Part XII Collection and Enforcement 10 Part XIII Seizure and Sale Personal Property 1 1 Part XIV Seizure and Assignment Taxable Property 12 Part XV Discontinuance Services 14 Part XVI General Provisions 15 SCHEDULES I Request for Information by Tax Administrator II Tax Notice III Costs Payable by Debtor Arising from Seizure and Sale Personal Property IV Tax Certificate V Tax Arrears Certificate VI Notice Seizure and Sale Personal Property VII Notice Sale Seized Personal Property VIII Notice Seizure and Assignment Taxable Property IX Notice Sale a Right to Assignment Taxable Property X Notice Discontinuance Services 1

3 may make laws respecting taxation for local purposes reserve lands, interests in reserve lands or rights A. Pursuant to section 5 the First Nations fiscal Management Act, the Council a First Nation WHEREAS: 2 purposes; and received by the Council, in accordance with the requirements the first Nations fiscal Management NOW THEREFORE the Sc ianew Council duly enacts as follows: 2.(1) Inthis Law: Act means the First Nations fiscal Management Act, and the regulations enacted under that Act; assessed value has the meaning given to that term in the Assessment Law; ARE means the assessment review board established under the Assessment Law; Assessment Law means the Beecher Bay Property Assessment Law, 2014; 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; Council means the Chiefand Council Sc ianew; debtor means a person liable for unpaid taxes imposed under this Law; expenditure law means an expenditure law enacted under paragraph 5(1)(b) the Act; FMB means the First Nations Financial Management Board established under the Act; FNTC means the First Nations Tax Commission established under the Act; holder means a person in possession an interest in land or a person who, for the time being, improvement means any building, fixture, structure or similar thing constructed, placed or affixed on, in interest in land or property means land or improvements, or both, in the reserve and, without improvements, and any right to occupy, possess or use land or improvements; limitation, includes any interest in land or improvements, any occupation, possession or use land or (d) is a trustee the interest in land; or to land, or water over land, or on, in or to another improvement and includes a manufactured home; (a) is entitled through a lease, licence or other legal means to possess or occupy the interest in land, (b) is in actual occupation the interest in land, (c) has any right, title, estate or interest in the interest in land, or Definitions and References 1. This Law may be cited as the Beecher Bay Property Taxation Law, Citation CITATION PART I PART II DEFINITIONS AND REFERENCES Act, B. The $c ianew Council deems it to be in the best interests Sc ianew to make a law for such C. The Sc ianew Council has given notice this Law and has considered any representations to occupy, possess or use reserve lands; Beecher Bay Property Taxation Law, 2014

4 Beechet Bay Property Taxation Law, 2014 Land Code means the Bay Nations Land Management Act; Beecher Lands Manager means the person with the Land Code; local revenue first Nation Land responsible for the Code, enacted in accordance with the administration account means the local revenue account referred to in section 1 3 locatee means a person who is in lawful (2) manufactured Notice the Indian Act; possession home has the meaning given to that term in the Assessment Law; first Sc ianew land in accordance the Act; land in the reserve under subsections 20(1) and Discontinuance Services means a notice containing the information set out in Schedule X; Notice a Right to Assignment set out in Schedule IX; Sale Notice Sale Schedule VII; Notice Seizure and Assignment out in Schedule VIII; Notice Taxable Property means a notice containing the information Seized Personal Property means a notice containing the information set out in Taxable Seizure and Sale means a notice Property means a notice containing the information set containing the information set out in Schedule VI; person includes a partnership, syndicate, association, corporation and the personal or other legal a person; representatives property class has the meaning given to that term in the Assessment Law; Province means the province British Columbia; registry means any land registry in which interests in land are registered; reserve means any land set apart for the use and Act; benefit resolution means a motion passed and approved by a majority meeting; Sc ianew means in the schedule Beecher Bay, being a band to the Act; within the meaning Sc ianew Corporation means a corporation in which 100% or all Sc ianew tax Law; administrator the members means a person Sc ianew; appointed Tax Arrears Certificate means a certificate Tax Certificate means a certificate containing Tax Notice means a notice containing the Sc ianew within the meaning the the the Indian Council present at a duly convened the Indian Act and which is named shares are held in trust for the benefit by the Council under subsection 3(1) to administer this containing the information set out in Schedule V; the information set out in Schedule IV; information tax roll means a list prepared pursuant to this Law taxable property means an interest in land that taxation year means the calendar year to which an taxes include set out in Schedule II; persons liable to pay tax on taxable property; is subject to assessment taxation under this Law; roll applies for the purposes taxation; (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 collection and enforcement, all taxes imposed, levied, assessed or assessable 3

5 under any other local revenue law Sc ianew, and all penalties, interest and costs added to taxes under such a law; and taxpayer means a person liable for taxes in respect taxable property. (2) 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 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule this Law, except where otherwise stated. (3) Unless otherwise specified, all references to named enactments in this Law are to enactments the Government Canada. Tax Administrator PART III ADMINISTRATION 3.(1) The Council shall, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution. (2) The tax administrator shall fulfill the responsibilities given to the tax administrator under this Law and the Assessment Law. (3) The tax administrator may, with the consent the administrator, assign the performance any duties the tax administrator to any ficer, employee, contractor or agent Sc ianew. (4) The tax administrator s responsibilities include (a) the collection taxes and the enforcement payment under this Law; and (b) the day to day management Sc ianew s local revenue account. Authorization financial Management Board 4. Notwithstanding any other provision this Law, if the FMB gives notice to the Council pursuant to the Act that third-party management the revenues raised under this Law is required, the Council authorizes the FMB to act as agent Sc ianew to fulfill any the powers and obligations the Council under this Law and the Act. Application Law 5. This Law applies to all interests in land. Tax Liability PART IV LIABILITY FOR TAXATION 6.(1) Except as provided in Part V, all interests in land are subject to taxation under this Law. (2) Taxes levied under this Law are a debt owed to Sc ianew, recoverable by Sc ianew in any manner provided for in this Law or in a court competent jurisdiction. (3) Where an interest in land is not subject to taxation, the liability for taxation any other interest in the same property is not affected. (4) Taxes are due and payable under this Law notwithstanding any proceeding initiated or remedy sought by a taxpayer respecting their liability to taxation under this Law. (5) Any person who shares the same interest in taxable property is jointly and severally liable to Sc ianew 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 clarity, interest, penalties and costs as provided in this Law. 4

6 shall refund to that person any excess taxes paid by that person. 7.(1) Where a person is taxed in excess the proper amount in a taxation year, the tax administrator Tax Refunds 5 refund the amount in whole or in part by applying it as a credit on account taxes or other unpaid amounts that are due or accruing due to Sc ianew in respect taxable property held by that person. banker to Sc ianew on the 1 5th day the month immediately preceding that three (3) month period; administrator shall pay the person interest as follows: Corporation; suffering from physical or mental disability, not operated for prit, and the land on which the building stands; and Sc ianew, a member Sc ianew, or a Sc ianew Corporation, as the case may be, where that interest in July 1 and October 1 in every year, is two percent (2%) below the prime lending rate the principal 8.(1) The following interests in land are exempt from taxation under this Law to the extent indicated: school, and the land on which the building stands; stands; land is actually occupied by someone other than Sc ianew, a member Sc ianew, or a Sc ianew Corporation. stands. purpose for which the exemption is granted, and a proportionate part the land on which the building Exemptions PART V EXEMPTIONS FROM TAXATION (b) the interest rate during each successive three (3) month period beginning on January 1, April 1, (d) interest stops running on the day payment the money owed is delivered or mailed to the person (c) a building used for public school purposes or for a purpose ancillary to the operation a public (d) a building used or occupied by a religious body and used for public worship, religious education or as a church hail, and the land on which the building stands; (e) a building used solely as a hospital, not operated for prit, and the land on which the building (h) that land a cemetery actually used for burial purposes. (2) The exemptions in paragraphs (l)(a) and (b) do not apply to interests in land that are held by (3) An exemption from taxation applies only to that portion a building occupied or used for the the land on which the building stands; (1) a building used as a university, technical institute or public college, not operated for prit, and (a) interest accrues from the date that the taxes were originally paid to Sc ianew; (c) interest shall not be compounded; and (a) subject to subsection (2), any interest in land held or occupied by a member Sc ianew; (2) Where a person is entitled to a refund taxes, the Council may direct the tax administrator to (3) Where a person is entitled to be refunded an amount taxes paid under this Law, the tax to whom it is owed, or is actually paid. (5) subject to subsection (2), any interest in land held or occupied by Sc ianew or a Sc ianew (g) an institutional building used to provide housing accommodation for the elderly or persons Beecher Bay Property Taxation Law, 2014

7 Grants for Surrounding Land GRANTS AND TAX ABATEMENT PART VI 6 (a) where the holder is a charitable, philanthropic or other not-for-prit corporation, and the Council (b) where the holder would be entitled to a grant under the provisions the Home Owner Grant Act, (a) may be given only to a holder property that is taxable in the current taxation year; (b) shall be in an amount equal to or less than the taxes payable on the property in the current (a) by July 2 the current tax year; or (b) after July 2 and on or before December 3 1 the current tax year, provided that a penalty and shall authorize those grants in an expenditure law. (3) Taxes shall be levied by applying the rate tax against each one thousand dollars ($ 1,000) tax, a minimum tax payable in respect a taxable interest in land. to be applied to each property class. taxation year, less any other grants, abatements and fsets; and considers that the property is used for a purpose that is directly related to the purposes the corporation; and taxation year. R.S.B.C. 1996, c. 194 ifthe holder s property was subject to taxation by a local government. 1O.(1) The Council may provide for a grant to a holder: Annual Grants PART VII 11.(l) On or before May 28 in each taxation year, the Council shall adopt a law setting the rate tax Tax Levy LEVY OF TAX application to the tax administrator interest will be levied on unpaid taxes after July 2 in accordance with sections 21 and 22. person would be entitled under the Home Owner GrantAct, R.$.B.C. 1996, c. 194 ifthe holder s property Council to be reasonably necessary in connection with it. was subject to taxation by a local government. a grant equivalent to the taxes payable on that area land surrounding the building determined by the (2) Grants provided under subsection (1) (c) shall be used only for the purposes paying the taxes owing on the property in the current (3) for clarity, taxpayers may apply for a grant under paragraph 1(b) by submitting the prescribed (4) A grant under paragraph (1)(b) shall be in an amount that is not more than the amount to which a (5) The Council shall in each taxation year determine all grants that will be given under this Part and (2) A law setting the rate tax may establish different tax rates for each property class. (4) Taxes levied under this Law are deemed to be imposed on January 1 the taxation year in which (5) Notwithstanding subsection (3), the Council may establish, in its annual law setting the rate the levy is first made. assessed value the interest in land. 9. Where a building is exempted from taxation under this Law, the Council may provide to the holder Beecher Bay Property Taxation Law, 2014

8 12. If Sc ianew is at any time required, in accordance with paragraph 84(5)(b) the Act, to pay Special Levy one or more property classes. (6) A minimum tax established under the authority subsection (5) may be established in respect 7 14.(1) On or before May 3 1 in each taxation year, the tax administrator shall create a tax roll for that (a) each holder taxable property under this Law, and the Assessment Law and the assessor enters the holder s name on the assessment roll, the tax (3) Payment taxes made by cheque or money order shall be made payable to Beecher Bay. (b) the name and address the holder entered on the assessment roll with respect to the property; (2) Taxes shall be paid at the fice Sc ianew during normal business hours, by cheque, money (2) The tax roll shall be in paper or electronic form and shall contain the following information: TAX ROLL AND TAX NOTICE Tax Payments 13.(l) Taxes are due and payable on or before July 2 the taxation year in which they are levied. Tax Roll PART VIII such property taxation laws as necessary in order to recover the amount payable. order or cash. taxation year. assessment roll, exclusive exemptions, if any; information to the assessment roll: payment the taxes. properties may be included in one Tax Notice. (b) each person whose name appears on the tax roll in respect the property, 15.(l) On or before June 1 in each taxation year, the tax administrator shall mail a Tax Notice to Annual Tax Notices (0 the amount any unpaid taxes from previous taxation years. (d) the assessed value by classification the land and the improvements as it appears in the (3) The tax administrator may use the certified assessment roll as the tax roll by adding the following to the FNFA an amount sufficient to replenish the debt reserve fund, the Council shall make or amend (a) a description the property as it appears on the assessment roll; (c) the name and address every person entered on the assessment roll with respect to the property; (e) the amount taxes levied on the property in the current taxation year under this Law; and (a) the amount taxes levied on the property in the current taxation year under this Law; and (b) the amount any unpaid taxes from previous taxation years. to the address the person as shown on the tax roll. (2) The tax administrator shall enter on the tax roll the date mailing a Tax Notice. (3) The mailing the Tax Notice by the tax administrator constitutes a statement and demand for (4) If a number properties are assessed in the name the same holder, any number those (5) Where the holder a charge on taxable property gives notice to the assessor the charge under Beecher Bay Property Taxation Law, 2014

9 Amendments to Tax Roll and Tax Notices charge during the duration the charge. administrator shall mail a copy all tax notices issued in respect the property to the holder the 8 16.(1) Where the assessment roll has been revised in accordance with the Assessment Law, or where shall amend the tax roll or create a supplementary tax roll, as necessary, and mail an amended Tax Notice Law relating to tax rolls, so far as they are applicable, apply to supplementary tax rolls. 17.(1) If a property is subdivided, by lease or other legal instrument, before June 1 in the taxation (2) The fee for a Tax Certificate is thirty dollars ($30) for each tax roll folio searched. in land, and if not, the amount taxes outstanding. administrator shall forthwith refund any excess taxes that have been paid, in accordance with section 7. tax administrator, within fourteen (14) days or a longer period as specified in the notice, information for administrator shall issue a Tax Certificate showing whether taxes have been paid in respect an interest Requests for Information 18.(l) The tax administrator may deliver a Request for Information containing the information set out Subdivision Receipts for Payments Tax Certificate 19. On receipt a payment taxes, the tax administrator shall issue a receipt to the taxpayer and PART IX PAYMENT RECEIPTS AND TAX CERTIFICATES thirty (30) days to pay those taxes and a penalty and interest shall not be added in that period. occurred on or before the assessment roll was certified under the Assessment Law; and manner that the tax administrator considers necessary. (3) Where an amended Tax Notice indicates a reduction in the amount taxes owing, the tax (a) apportion the taxes payable in that year among the properties created by the subdivision in the (3) The assessor shall provide the tax administrator with the assessed values necessary to calculate (2) The tax administrator is not bound by the information provided under subsection (1). to every person affected by the amendment. (2) The duties imposed on the tax administrator with respect to the tax roll and the provisions this (4) Where an amended Tax Notice indicates an increase in the amount taxes owing, the taxes are (b) on making an apportionment under paragraph (a), record the apportionment on the tax roll in the (2) Taxes apportioned to a property under subsection (1) are the taxes payable in respect the in Schedule I, to a holder or a person who has disposed property, and that person shall provide to the a supplementary assessment roll is issued in accordance with the Assessment Law, the tax administrator due and payable on the date mailing the amended Tax Notice; however, the taxpayer shall be given year, the tax administrator may same proportions as taxes would have been payable in respect the properties had the subdivision property in the year for which they are apportioned. any purpose related to the administration this Law. shall enter the receipt number on the tax roll opposite the interest in land for which the taxes are paid. the proportions taxes referred to in subsection (1). 20.(1) On receipt a written request and payment the fee set out in subsection (2), the tax Beecher Bay Property Taxation Law, 2014

10 Penalty PART X PENALTIES AND INTEREST 9 accrues interest at fifteen percent (1 5%) per year. from previous taxation years, second, to a penalty added in the current taxation year, and third, to unpaid taxes for the current taxation year. (2) Revenues raised include (b) payments-in-lieu taxes. (3) An expenditure revenue raised under this Law shall be made under the authority an (a) be established in an expenditure law; and fund was established. (3) The Council may, by expenditure law, (a) transfer moneys in a capital purpose reserve fund to another reserve fund or account, provided (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 Sc ianew are needed for the purposes that reserve fund. 24.(1) All revenues raised under this Law shall be placed into a local revenue account, separate from other moneys Sc ianew. expenditure law. 25.(1) Reserve funds established by the Council shall rate set from time to time by the principal banker to Sc ianew, no later than the time when the moneys (4) As an exception to paragraph (3)(c), where the FMB has (a) assumed third-party management Sc ianew s local revenue account, and (b) determined that moneys shall be borrowed from a reserve fund to meet the financial obligations account and the moneys and interest earned on it shall be used only for the purpose for which the reserve that all projects for which the reserve fund was established have been completed; repay the amount borrowed plus interest on that amount at a rate that is at or above the prime lending Revenues and Expenditures 22. If all or any portion taxes remains unpaid after July 2 the year levied, the unpaid portion 23. Payments for taxes shall be credited by the tax administrator first, to taxes, including interest, (a) taxes, including, for clarity, interest, penalties and costs, as set out in this Law; and (b) comply with this section. Interest ten percent (10%) the portion that remains unpaid shall be added to the amount the unpaid taxes. Application Payments Reserve Funds PART XI REVENUES AND EXPENDITURES 21. If all or part the taxes remain unpaid after July 2 the year in which they are levied, a penalty and the amount so added is, for all purposes, deemed to be part the taxes. (2) Except as provided in this section, moneys in a reserve fund shall be deposited in a separate Beecher Bay Property Taxation Law, 2014

11 Sc ianew, the FMB may, acting in the place the Council, borrow moneys from a reserve fund by expenditure law. (5) The Council shall 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 shall invest those moneys in one or more the following: (a) securities Canada or a province; (b) securities guaranteed for principal and interest by Canada or by a province; (c) securities 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. Recovery Unpaid Taxes PART XII COLLECTION AND ENFORCEMENT 26.(1) The liability referred to in subsection 6(2) is a debt recoverable by Sc ianew in a court competent jurisdiction and may be recovered by any other method authorized in this Law and, unless otherwise provided, the use one method does not prevent seeking recovery by one or more other methods. (2) A copy the Tax Notice that refers to the taxes payable by a person, certified as a true copy by the tax administrator, is evidence that person s debt for the taxes. (3) Where the tax administrator has reasonable grounds to believe that a debtor intends to remove his or her personal property from the reserve, or intends to dismantle or remove their improvements on the reserve, or take any other actions that may prevent or impede the collection unpaid taxes owing under this Law, the tax administrator may apply to a court competent jurisdiction for a remedy, notwithstanding that the time for payment taxes has not yet expired. (4) Before commencing enforcement proceedings under Parts XIII, XIV and XV, the tax administrator shall request authorization from the Council by resolution. Tax Arrears Certificate 27.(1) Before taking any enforcement measures or commencing any enforcement proceedings under Parts XIII, XIV and XV and subject to subsection (2), the tax administrator shall issue a Tax Arrears Certificate and deliver it to every person named on the tax roll in respect that property. (2) A Tax Arrears Certificate shall not be issued for at least six (6) months after the day on which the taxes became due. Creation Lien 28.(1) Unpaid taxes are a lien on the interest in land to which they pertain that attaches to the interest in land and binds subsequent holders the interest in land. (2) The tax administrator shall maintain a list 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 the interest in land. (4) The tax administrator may apply to a court competent jurisdiction to protect or enforce a lien under subsection (1) where the tax administrator determines such action is necessary or advisable. 10

12 the interest in land. (6) Discharge a lien by the tax administrator is evidence payment the taxes with respect to administrator shall register a discharge the lien without delay. (5) On receiving payment in full the taxes owing in respect which a lien was created, the tax 11 recording in the list liens. that taxable property; and personal property registered under the laws the Province. 30.(1) Where taxes remain unpaid more than thirty (30) days after a Tax Arrears Certificate is issued corporation or the corporation s legal counsel. seizure under a writ execution issued by a superior court in the Province is exempt from seizure under 31.(1) Before proceeding under subsection 30(1), the tax administrator shall deliver to the debtor a personal property described in the Notice Seizure and Sale that is in the possession the debtor and is least eighteen (1 8) years age residing at that individual s place residence; the time delivery, the main administrative fice the First Nation, or with the First Nation s legal counsel; and the time delivery, the head fice or one its branch fices, or with an ficer or director the (a) if delivered personally, on the day that personal delivery is made; and (b) if sent by registered mail, on the fiflh day after it is mailed. (a) where the notice is in respect taxable property, to all persons named on the tax roll in respect to a debtor, the tax administrator may recover the amount unpaid taxes, with costs, by seizure and sale (2) As a limitation on subsection (1), personal property a debtor that would be exempt from this Law. (3) The costs payable by the debtor under this section are set out in Schedule III. Sale, the tax administrator may request a sheriff, bailiff or by-law enforcement ficer to seize any (2) If the taxes remain unpaid more than seven (7) days afier delivery a Notice Seizure and PART XIII SEIZURE AND SALE OF PERSONAL PROPERTY (2) Delivery a document may be made personally or by sending it by registered mail. (a) in the case an individual, by leaving the document with that individual or with an individual at (b) in the case a First Nation, by leaving the document with the individual apparently in charge, at (5) Copies notices shall be delivered 29.(i) This section applies to this Part and Parts XIII, XIV and XV. personal property the debtor that is located on the reserve. Delivery Documents in Enforcement Proceedings Notice Seizure and Sale Notice Seizure and Sale. Seizure and Sale Personal Property (7) A lien is not lost or impaired by reason any technical error or omission in its creation or (3) Personal delivery a document is made (c) in the case a corporation, by leaving the document with the individual apparently in charge, at (4) A document is considered to have been delivered (b) where the notice is in respect personal property, to all holders security interests in the Beecher Bay Property Taxation Law, 2014

13 located on the reserve. (3) The property seized. Notice Sale person Seized who seizes personal property shall deliver to the debtor a receipt for the personal tax administrator the Personal Property 32.(1) The shall consecutive issues local (2) The first the Notice least sixty (60) days after the personal Conduct Sale 33.(l) publication personal publish newspaper with the largest circulation. a Notice Sale property was seized. Sale Seized Personal Property in two (2) Seized Personal Property shall not occur until at A sale property shall be conducted by public auction. (2) Subject to subsection (4), at any time after the second the Notice Sale Seized Personal Property, the seized property may be sold by auction. (3) The tax shall the public at the time and place set out in the Notice Sale Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice shall be in the manner set out in 32(1). (4) at any time before the seized property is sold a challenge to the seizure is made to a the sale shall be postponed until after the court rules on the challenge. If competentjurisdiction, administrator published Registered Security Interests conduct auction 34. The this Part to the seizure and sale security interest is subject to any laws Province Proceeds Sale application the subsection regarding publication personal property subject to a the seizure and sale such property. court registered 35.(1) The proceeds from the sale seized personal property shall be paid to any registered security interests in the property and to Sc ianew in order their priority under the laws applicable in the Province, and any proceeds shall be paid to the debtor. (2) claim to the surplus is made by another person and such claim is contested, or the tax administrator is who is entitled to such surplus, the tax shall retain such money until the rights the parties have been determined. If uncertain remaining PART XIV administrator SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY Seizure and Assignment Taxable Property 36.(1) Where taxes remain unpaid more than nine (9) months after a Tax Arrears issued, the tax unpaid taxes by way the seizure and the taxable property. (2) Before Assignment taxable property. administrator may levy the amount proceeding under subsection Taxable Property (3) Not less six (6) months after a Notice delivered to the debtor, the by public tender or auction. than holders if Certificate assignment (1), the tax shall serve a Notice on the debtor and deliver a copy to any locatee with an interest in the administrator Seizure and tax administrator may sell the right to an (4) The shall, by prescribe the method conditions that are attached to the acceptance Upset Price 37.(1) The Council tax administrator resolution, an fer. shall set an upset price for the sale Assignment public assignment tender the right Taxable the taxable or auction, is Seizure and Property property including to an assignment is the the 12

14 taxable property that is not less than the total amount the taxes payable on the taxable property, calculated to the end the redemption period set out in subsection 4 1(1), pius five percent (5%) that total. (2) The upset price is the lowest price for which the taxable property may be sold. Notice Sale a Right to Assignment Taxable Property 38.(1) A Notice Sale a Right to Assignment Taxable Property shall be (a) published in the local newspaper with the largest circulation at least once in each the four (4) weeks preceding the date the public tender or auction; and (b) posted in a prominent place on the reserve not less than ten (10) days before the date the public tender or auction. (2) The tax administrator shall conduct a public auction or tender at the time and place set out in the Notice Sale a Right to Assignment Taxable Property, unless it is necessary to adjourn the public tender or auction, in which case a further notice shall be published in the manner set out in subsection (1). (3) If no bid is equal to or greater than the upset price, $c ianew is deemed to have purchased the right to an assignment the taxable property for the amount the upset price. Notice to Minister and Lands Manager 39. The tax administrator shall, without delay, notify the Minister Indian Affairs and Northern Development and the Lands Manager in writing the sale a right to an assignment taxable property made under this Law. Subsisting Rights 40. When taxable property is sold by public tender or auction, all rights in it held by the holder the taxable property or a holder a charge immediately cease to exist, except as follows: (a) the taxable property is subject to redemption as provided in subsection 4 1(1); (b) the right to possession the taxable property is not affected during the time allowed for redemption, subject, however, to (i) impeachment for waste, and (ii) the right 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--way registered against the interest in land subsists; and (d) during the period allowed for redemption, an action may be brought in a court competent jurisdiction to have the sale the right to an assignment the taxable property set aside and declared invalid. Redemption Period 41.(1) At any time within three (3) months after the holding a public tender or auction in respect taxable property, the debtor may redeem the taxable property by paying to Sc ianew the amount the upset price plus three percent (3%). (2) On redemption the taxable property under subsection (1), (a) if the right to an assignment was sold to a bidder, Sc ianew shall, without delay, repay to that bidder the amount the bid; and (b) the tax administrator shall notify the Minister Indian Affairs and Northern Development and the Lands Manager in writing the redemption. 13

15 assign the taxable property to the highest bidder in the public tender or auction, or to itself as the deemed (4) Subject to a redemption under subsection (2), at the end the redemption period, $c ianew shall for in subsection (1). (3) No assignment taxable property shall be made until the end the redemption period provided (1) Subject to this section, Sc ianew may discontinue any service it provides to the taxable Discontinuance Services PART XV DISCONTINUANCE OF SERVICES as provided in this Law. assignment is registered under subsection (2), except an easement, restrictive covenant, building execution; and (a) as a transfer the taxable property to the bidder from the debtor, without an attestation or pro (2) The tax administrator shall register an assignment any taxable property assigned in accordance (3) An assignment under subsection 4 1(4) operates (b) to extinguish all the right, title and interest every previous holder the taxable property, or 42.(1) Taxable property shall not be assigned to any person or entity who would not have been entitled under the Indian Act or the First Nations Land Management Act, as the case may be, to obtain the with this Law in every registry in which the taxable property is registered at the time the assignment. Assignment Taxable Property Resale by $c ianew (b) second, to any other holders registered interests in the property in order their priority at law, until the rights the parties have been determined. administrator is uncertain who is entitled to such surplus, the tax administrator shall retain such money Proceeds Sale 43.(l) At the end the redemption period, the proceeds from the sale a right to assignment (4) Upon assignment under subsection 41(4), any remaining debt the debtor with respect to the (a) first, to Sc ianew, and (2) If claim to the surplus is made by another person and such claim is contested, or if the tax purchaser in accordance with subsection 3 8(3). interest or right constituting the taxable property. those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, and any remaining proceeds shall be paid to the debtor. 44.(1) Ifthe right to assignment taxable property is purchased by Sc ianew under subsection 3 8(3), any person for not less than the upset price and the purchaser is thereafter considered the bidder under this mortgages and encumbrances every type, and whether or not registered, subsisting at the time the scheme or right--way registered against the interest in land. taxable property is extinguished. taxable property shall be paid the tax administrator may, during the redemption period, sell the assignment the taxable property to Part. (2) A sale under subsection (1) does not affect the period for or the right redemption by the debtor Beecher Bay Property Taxation Law, 2014

16 property a debtor if (a) revenues from this Law or any property taxation law enacted by Sc ianew 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 Certificate was delivered to the debtor. (2) At least thirty (30) days before discontinuing any service, the tax administrator shall deliver to the debtor and to any locatee with an interest in the taxable property a Notice Discontinuance Services. (3) Sc ianew shall not discontinue (a) fire protection or police services to the taxable property 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 property that is a residential dwelling during the period from November 1 in any year to March 3 1 in the following year. Disclosure Information PART XVI GENERAL PROVISIONS 46.(1) The tax administrator or any other person who has custody or control information or records obtained or created under this Law shall not disclose the information or records except (a) in the course administering this Law or performing functions under it; (b) in proceedings before the ARB, a court law or pursuant to a court order; or (c) in accordance with subsection (2). (2) The tax administrator may disclose to the agent a holder confidential information relating to the property if the disclosure has been authorized in writing by the holder. (3) An agent shall 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, the Council may disclose information and records to a third party for research purposes, including statistical research, provided (a) the information and records do not contain information in an individually identifiable form or business information in an identifiable form; or (b) where the research cannot reasonably be accomplished unless the information is provided in an identifiable form, the third party has signed an agreement with the Council to comply with the Council s requirements respecting the use, confidentiality and security the information. Validity 48. Nothing under this Law shall be rendered void or invalid, nor shall the liability 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 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 Sc ianew, 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 money paid to Sc ianew, 15

17 whether under protest or otherwise, on account a demand, whether valid or invalid, for taxes or any other amount paid under this Law, afier the expiration six (6) months from the date the cause 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 Sc ianew shall be deemed to have been voluntarily paid. Notices 50.(l) Where in this Law a notice is required to be given by mail or where the method giving the notice is not otherwise specified, it shall 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 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 ordinary mailing address or the address for the recipient shown on the tax roll. (2) Except where otherwise provided in this Law, (a) a notice given by mail is deemed received on the fifth day after it is posted; (b) a notice posted on property is deemed received on the second day after it is posted; and (c) a notice given by personal delivery is deemed received upon delivery. Interpretation 51.(l) The provisions this Law are severable, and where any provision this Law is for any reason held to be invalid by a decision a court competent jurisdiction, the invalid portion shall be severed from the remainder this Law and the decision that it is invalid shall not affect the validity the remaining portions 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 shall be construed as being remedial and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment 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 the enactment and shall be construed as being inserted for convenience reference only. 16

18 Force and Effect 52. This Law comes into force and effect on the day after it is approved by the FNTC. THIS LAW IS HEREBY DULY ENACTED by the Council on the 7 day August, 2014, at Beecher Bay, in the Province British Columbia. A quorum the Council consists two (2) members Council. Chief Russell hipps çt%::a2 ouncillor Gordon Charles ouncillor Bernice Millette 17

19 TO: SCHEDULE I REQUEST FOR INFORMATION BY TAX ADMINISTRATOR FOR SC IANEW ADDRESS: DESCRIPTION OF INTEREST IN LANIJ: DATE OF REQUEST: PURSUANT to section the Beecher Bay Properly Taxation Law, 2014, I request that you provide to me, in writing, no later than [Note: shall be a date that is at least fourteen (14) days from the date request], the following information relating to the above-noted interest in land: (1) (2) (3) Tax Administrator for Sc ianew Dated:, 20 18

20 ADDRESS: Assessed value: Total Payable $ $ $ $ Beecher Bay Property Taxation Law, 2014 TO: SCHEDULE II TAX NOTICE DESCRIPTION OF INTEREST IN LAND: PURSUANT to the provisions the Beecher Bay Property Taxation Law, 2014, taxes in the amount dollars ($ J are hereby levied with respect to the above-noted interest in land. All taxes are due and payable on or before. interest are past due and shall be paid immediately. Payments for unpaid taxes, penalties and Payments shall be made at the fices Beecher Bay, located at [address] during normal business hours. Payment shall be by cheque, money order or cash. Taxes that are not paid by Property Taxation Law, shall incur penalties and interest in accordance with the Beecher Bay The name(s) and address(es) the person(s) liable to pay the taxes is (are) as follows: Taxes (current year): Unpaid taxes (previous years) Penalties: $ Interest: $ [Note to First Nation: Other taxes owing under other property taxation laws may be included in this notice.] Tax Administrator for Sc ianew Dated:, 20 19

21 SCHEDULE III COSTS PAYABLE BY DEBTOR ARISING FROM SEIZURE AND SALE OF PERSONAL PROPERTY For costs arising from the seizure and sale personal property: 1. For preparation a notice $35 2. For service notice on each person or place by Sc ianew $ For service notice on each person or place by a process server, actual cost bailiff or delivery service 4. For advertising in newspaper actual cost 5. For stafftime spent in conducting a seizure and sale personal property, $50 per person per hour not including costs otherwise recovered under this Schedule 6. Actual costs incurred by $c ianew for the seizure, storage and sale personal property will be charged based on receipts. 20

22 SCHEDULE IV TAX CERTIFICATE In respect the interest in land described as: Bay Properly Taxation Law, 2014, I hereby certify as follows: and pursuant to the Beecher That all taxes due and payable in respect the above-referenced interest in land have been paid as the date this certificate. OR That unpaid taxes, including interest, penalties and costs in the amount dollars ($ due and owing on the above-referenced interest in land as the date this certificate. The following persons are jointly and severally liable for all unpaid taxes: ) are Tax Administrator for Sc ianew Dated:, 20 21

23 Taxes: Interest: $ $ $ Beecher Bay Property Taxation Law, 2014 SCHEDULE V TAX ARREARS CERTIFICATE In respect the interest in land described as: and pursuant to the Beecher Bay Property Taxation Law, 2014, 1 hereby certify as follows: That taxes, interest and penalties are unpaid in respect the above-referenced interest in land, as follows: Penalties: $ Total unpaid tax debt: The total unpaid tax debt is due and payable immediately. If the total unpaid tax debt is paid on or before assessed on this amount., no further penalties and interest will be If all or any portion the tax debt is not paid on or before, a further penalty dollars ($ ) will be assessed on that date. The unpaid tax debt accrues interest each day that it remains unpaid, at a rate fifteen percent (1 5%) per year. Payments shall be made at the fices Beecher Bay, located at [address] during normal business hours. Payment shall be by cheque, money order or cash. The following persons are jointly and severally liable for the total unpaid tax debt: Tax Administrator for Sc ianew Dated:, 20 22

24 TO: SCHEDULE VI NOTICE Of SEIZURE AND SALE OF PERSONAL PROPERTY ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties and interest in the amount dollars ($ ) remain unpaid and are due and owing in respect the above-referenced interest in land. AND TAKE NOTICE that a Tax Arrears Certificate dated these unpaid taxes. AND TAKE NOTICE that: was delivered to you in respect 1. Failure to pay the full amount the unpaid tax debt within SEVEN (7) days after delivery this notice may result in the tax administrator, pursuant to section the Beecher Bay Property Taxation Law, 2014, seizing the personal property described as follows: [general description the personal property to be seized] 2. The tax administrator may retain a sheriff, bailiff or by-law enforcement ficer to seize the property and the seized property will be held in the possession the tax administrator, at your cost, such cost being added to the amount the unpaid taxes. 3. If the unpaid taxes, penalties, interest and costs seizure are not paid in full within sixty (60) days following the seizure the property, the tax administrator may (a) publish a Notice Sale Seized Personal Property in two (2) consecutive issues the newspaper; and (b) at any time after the second publication the notice, sell the seized property 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 Sale Seized Personal Property, unless it is necessary to adjourn the public auction, in which case a further notice will be published. Tax Administrator for Sc ianew Dated:, 20 23

25 20 Beecher Bay Property Taxation Law, 2014 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 Sc ianew will take place on, at o clock at The following personal property, seized pursuant to section Law, 2014, will be sold at the public auction: [general description the goods] the Beecher Bay Properly Taxation The proceeds sale the seized property shall be paid to any holders registered security interests in the property and to Sc ianew in order their priority under the laws applicable in the Province British Columbia and any remaining proceeds shall be paid to the debtor. Tax Administrator for Sc ianew Dated:, 20 24

26 TO: SCHEDULE VIII NOTICE OF SEIZURE AND ASSIGNMENT OF TAXABLE PROPERTY (the debtor ) ADDRESS: DESCRIPTION OF INTEREST IN LAND: (the taxable property ) TAKE NOTICE that taxes, penalties and interest in the amount dollars ($ J remain unpaid and are due and owing in respect the taxable property. AND TAKE NOTICE that a Tax Arrears Certificate dated these unpaid taxes. was delivered to you in respect AND TAKE NOTICE that failure to pay the full amount the unpaid tax debt within six (6) months after service this Notice may result in the tax administrator, pursuant to section the Beecher Bay Properly Taxation Law, 2014, seizing and selling a right to an assignment the taxable property by public tender [auction] as follows: 1. The public tender [auction], including the conditions that are attached to the acceptance an fer, shall be conducted in accordance with the procedures prescribed by the Sc ianew Council, a copy which may be obtained from the tax administrator. 2. The tax administrator will (a) publish a Notice Sale a Right to Assignment Taxable Property in the newspaper at least once in each the four (4) weeks preceding the date the sale; and (b) post the Notice Sale a Right to Assignment Taxable Property in a prominent place on the reserve not less than ten (10) days preceding the date the sale. 3. The Notice Sale a Right to Assignment Taxable Property will set out the upset price for the right to assignment the taxable property and any conditions attached to the acceptance a bid. 4. The upset price will be not less than the total amount the taxes, interest and penalties payable, calculated to the end the redemption period, plus five percent (5%) that total. The upset price is the lowest price for which the right to assignment the taxable property will be sold. 5. The tax administrator will conduct the public tender [auction] at the time and place set out in the Notice Sale a Right to Assignment Taxable Property, unless it is necessary to adjourn in which case a further 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, Sc ianew will be deemed to have purchased the right to an assignment the taxable property for the amount the upset price. 7. The debtor may redeem the right to an assignment the taxable property after the sale by paying to Sc ianew the amount the upset price plus three percent (3%), any time within three (3) months after the holding the public tender [auction] in respect the taxable property (hereinafter referred to as the redemption period ). Where the right to an assignment is redeemed, Sc ianew will, without delay, repay to the bidder the amount the bid. 25

27 8. A sale a right to an assignment taxable property by public tender [auction] is not complete, and no assignment the taxable property will be made, until the expiration the redemption period. If the right to an assignment the taxable property is not redeemed within the redemption period, then on the expiration the redemption period, Sc ianew 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 first Nations Land Management Act obtaining the interest or right constituting the taxable property. 9. The Sc ianew Council will, without delay, notify the Minister Indian Affairs and Northern Development and the Lands Manager, in writing the sale a right to an assignment the taxable property and any redemption the right to an assignment the taxable property. 10. The tax administrator will register the assignment the taxable property in every registry in which the taxable property is registered at the time the assignment An assignment the taxable property operates (a) as a transfer to the bidder or $c ianew, as the case may be, from the debtor the taxable property, without an attestation or pro execution, and (b) to extinguish all the right, title and interest every previous holder the taxable property, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right--way registered against the interest in land. I 2. Upon assignment the taxable property, the debtor will be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, will be transferred in full to the purchaser. 13. The proceeds sale the taxable property will be paid first to $c ianew, then to any other holders registered interests in the taxable property in order their priority at law. Any moneys in excess these amounts will be paid to the debtor in accordance with the Beecher Bay Property Taxation Law, Tax Administrator for Sc ianew Dated:, 20 26

28 20 Beecher Bay Property Taxation Law, 2014 SCHEDULE IX NOTICE OF SALE OF A RIGHT TO ASSIGNMENT OF TAXABLE PROPERTY TO: (the debtor ) ADDRESS: DESCRIPTION OF INTEREST IN LAND: (the taxable property ) TAKE NOTICE that a Notice Seizure and Assignment Taxable Property was given in respect the taxable property on,. AND TAKE NOTICE that unpaid taxes, including penalties and interest, in the amount dollars ($ ), remain unpaid and are due and owing in respect the taxable property. AND TAKE NOTICE that a sale the right to assignment the taxable property will be conducted by public tender [auctionj for unpaid taxes, penalties and interest owed to $c ianew. The public tender [auction] will take place on:, 20 at o clock at [location]. The tax administrator will conduct the public tender [auction] at the above time and place unless it is necessary to adjourn in which case a further notice will be published. AND TAKE NOTICE that: 1. The upset price for the taxable property is: dollars ($ ). The upset price is the lowest price for which the taxable property will be sold. 2. The public tender [auction], including the conditions that are attached to the acceptance an fer, shall be conducted in accordance with the procedures prescribed by the Sc ianew Council Nation 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, Sc ianew will be deemed to have purchased the right to an assignment the taxable property for the amount the upset price. 4. The debtor may redeem the right to an assignment the taxable property by paying to Sc ianew the amount the upset price plus three percent (3%), any time within three (3) months after the holding the public tender [auction] in respect the taxable property (referred to as the redemption period ). Where the right to an assignment is redeemed, Sc ianew will, without delay, repay to the bidder the amount the bid. 5. A sale a right to an assignment taxable property by public tender [auction] is not complete, and no assignment the taxable property will be made, until the expiration the redemption period. If the right to an assignment the taxable property is not redeemed within the redemption period, then on the expiration the redemption period, $c ianew 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 First Nations Land Management Act, as the case may be, obtaining the interest or right constituting the taxable property. 6. The Sc ianew Council will, without delay, notify the Minister Indian Affairs and Northern Development 27

29 and the Lands Manager, in writing the sale a right to an assignment the taxable property and any redemption the right to assignment the taxable property. 7. The tax administrator will register an assignment the taxable property in every registry in which the taxable property is registered at the time the assignment. 8. An assignment the taxable property operates (a) as a transfer to the bidder from the debtor the taxable property, without an attestation or pro execution, and (b) to extinguish all the right, title and interest every previous holder the taxable property, or those claiming under a previous holder, and all claims, demands, payments, charges, liens, judgments, mortgages and encumbrances every type, and whether or not registered, subsisting at the time the assignment is registered, except an easement, restrictive covenant, building scheme or right--way registered against the interest in land. 9. Upon assignment the taxable property, the debtor will be required to immediately vacate the taxable property, and any rights or interests held by the debtor in the taxable property, including the improvements, will be transferred in full to the purchaser. 10. The proceeds sale the taxable property will be paid first to Sc ianew, then to any other holders registered interests in the taxable property in order their priority at law. Any moneys in excess these amounts will be paid to the debtor in accordance with the Beecher Bay Property Taxation Law, Tax Administrator for Sc ianew Dated:, 20 2$

30 TO: $CHEDULE X NOTICE OF DISCONTINUANCE OF SERVICES ADDRESS: DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that taxes, penalties, and interest in the amount dollars ($ ) remain unpaid and are due and owing in respect the taxable property. AND TAKE NOTICE that a Tax Arrears Certificate dated these unpaid taxes. was delivered to you in respect AND TAKE NOTICE that where a debtor fails to pay all unpaid taxes within thirty (30) days the issuance a Tax Arrears Certificate, the tax administrator may discontinue services that it provides to the taxable property a debtor, pursuant to the Beecher Bay Property Taxation Law, AND TAKE NOTICE that if the taxes are not paid in full on or before, being thirty (30) days from the date issuance this notice, the following services will be discontinued: [list services to be discontinued] Tax Administrator for Sc ianew Dated:, 20 29