15 Treaty First Nation Real Property Tax Law

In This Volume

15 (1) A real property tax law enacted under section 14(1) must do all of the following:

(a) specify the basis on which a property tax is imposed;
(b) set the rate or amount of a property tax;
(c) provide for the collection of a property tax;
(d) provide for a tax roll and establish a procedure to correct and update the tax roll;
(e) provide for the preparation and delivery of notices to each person named in the tax roll and, on request of a holder of a registered charge, to the holder of the charge;
(f) specify the grounds on which complaints may be made and establish procedures for hearing and determining those complaints;
(g) establish procedures for refunding overpayment of property tax;
(h)
include a requirement that, on request by any person, the administrator of the tax must give to the person a certificate containing the following information:
- (i) the amount of unpaid taxes imposed in relation to specified property;
- (ii) any applicable penalties and interest;
- (iii) the name of the person who owes the unpaid taxes;
- (iv) if the specified property has been sold or forfeited, the time, if any remaining, for redemption and the amount required to redeem it;
(i)
include a requirement that, on demand and without charge, the administrator of the tax must give the registered owner of real property and any other person named in the tax roll in relation to the real property whichever of the following is applicable to the property:
- (i) a written statement showing the amount of all unpaid property taxes;
- (ii) a certificate that all property taxes, interest and penalties imposed in relation to the real property identified in the certificate have been fully paid.

(2) A certificate issued under subsection (1)(h) is evidence of the debt of the person named in the certificate.
(3) Without limiting subsection (1), a real property tax law of a treaty first nation enacted under section 14(1) may do anything the treaty first nation considers necessary for the administration and enforcement of the property tax imposed under the law, including, without limitation, any of the following:

(a) provide exemptions from property taxes imposed by the treaty first nation;
(b) provide for grants to offset amounts of property taxes payable by non-members;
(c) require a non-member who is the registered owner of property to provide information respecting the property;
(d) specify information respecting real property, or interests in real property, that is liable to valuation, classification or taxation that may or must be provided by a person and the manner in which the information may or must be provided;
(e)
provide for the imposition of penalties and interest in relation to
- (i) property taxes paid after the due date established by the law, or
- (ii) the failure by a person to provide information required by the law to be provided;
(f) provide for the recovery of property taxes and penalties and interest imposed in relation to property taxes.

(4) If, under subsection (3)(e), a real property tax law provides for the imposition of interest, the law must establish the interest rate and the manner of calculating interest.
(5) In making a real property tax law, a treaty first nation may

(a) make different provisions for different persons, places, things or circumstances or for different classes of persons, places, things or circumstances, and
(b) establish different classes of persons, places, things or circumstances.

2024-13-267.