14 Authority To Impose Property Taxes

• 14 (1) If a treaty first nation has entered into a real property tax agreement, the treaty first nation may, by law and in accordance with the terms of that agreement, impose property taxes on the interests of non-members in real property within its treaty lands.
• (2) Property taxes imposed under a law of a treaty first nation are deemed to have been imposed on January 1 of the year in which the law is enacted, unless expressly provided otherwise by the law under which they are imposed.

2024-13-267.