3 Authority To Tax Non-member Owners And Occupiers And Provide Exemptions

• 3 (1) A taxing treaty first nation may, by law,

• (a) impose property taxes on persons who are not its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation’s final agreement, in relation to those persons’ ownership or occupation of land or improvements within its treaty lands, and
• (b) provide exemptions from those property taxes,

• to the extent these are authorized by this Part or a Real Property Tax Co-ordination Agreement.
• (2) Despite the terms of a Real Property Tax Co-ordination Agreement, a taxing treaty first nation may, by law, exempt from property taxes property that, under a tax treatment agreement, is exempt from all property taxes except taxes imposed by the treaty first nation.
• (3) Property taxes imposed under a law of a taxing 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.
• (4) If a taxing treaty first nation imposes a property tax within its treaty lands specifically for the purpose of raising the amount of a specific requisition received under any of the following:

• (a) the Assessment Authority Act;
• (b) the South Coast British Columbia Transportation Authority Act;
• (c) the Hospital District Act;
• (d) the Police Act;

• despite the terms of a Real Property Tax Co-ordination Agreement and subject to any adjustments required or authorized under section 4.1, for the purposes of the specific requisition,

• (e) to the extent that land and improvements in the treaty lands were treated as taxable under the applicable Act for the purpose of determining the amount of the requisition, land and improvements must be treated as taxable,
• (f) to the extent that land and improvements were treated as exempt under the applicable Act for that purpose, land and improvements must be treated as exempt from the tax, and
• (g) the rates applied to each property class in order to determine the amount of the requisition must be applied to the net taxable value of land and improvements in each property class in the treaty lands.

• (5) In the circumstances described in subsection (4), the treaty first nation must set out separately on a tax notice given to the taxpayer

• (a) the amount of the taxes imposed, and
• (b) the rate at which the taxes are imposed

• in relation to the specific requisition.
• (6) If a taxing treaty first nation imposes a property tax within its treaty lands specifically for the purpose of raising the amount of a requisition referred to in subsection (4) and, under an enactment set out in that subsection, a municipality is entitled to an administration fee for collecting the tax, the taxing treaty first nation is also entitled to an administration fee, and the provisions of the applicable enactment relating to the administration fee apply in relation to the taxing treaty first nation as if it were a municipality.
• (7) On or before June 1 in each taxation year, a taxing treaty first nation must provide to the minister charged with the administration of the Community Charter a copy of any laws of the taxing treaty first nation imposing property taxes, or exempting property from property taxes, for that taxation year.

2007-38-3, 8, effective April 3, 2009 (B.C. Reg. 55/2009); 2007-43-30, effective April 3, 2009 (B.C. Reg. 55/2009); 2008-43-136; 2011-11-68; 2024-13-264.