10 Definitions Of Part 2

• 10 In this Part:
• “amount owing”, in relation to a treaty first nation, means an amount of property taxes, together with any applicable interest or penalties, owing to the treaty first nation;
• “non-member”, in relation to a treaty first nation, means a person, other than a treaty first nation member or treaty first nation constituent, as applicable under the treaty first nation’s final agreement, who holds an interest in real property within the treaty lands;
• “property taxes” means taxes, imposed on any basis, in relation to real property, including, without limitation, any of the following:

• (a) the value of land or the value of improvements on or in the land, or both;
• (b) a single amount for each parcel of land;
• (c) a single amount for the taxable area of a parcel of land;
• (d) a single amount for the taxable frontage of a parcel of land;

• “real property tax agreement” means an agreement referred to in section 13(1) [real property tax agreement], including any amendments to the agreement that are made in accordance with the agreement's terms and published under section 13(2);
• “real property tax law” means a law of a treaty first nation

• (a) enacted under section 14(1) [authority to impose property taxes] by which property taxes are imposed on the interests of non-members in real property within the treaty lands of the treaty first nation, or
• (b) enacted under the treaty first nation’s final agreement by which property taxes are imposed on the interests of treaty first nation members or treaty first nations constituents, as applicable under the final agreement, in real property within the treaty lands of the treaty first nation.

2024-13-267.