4.1 Adjustments To Taxes

• 4.1 For certainty,

• (a) if a Real Property Tax Coordination Agreement provides that the Assessment Act and the Assessment Authority Act apply for purposes of real property taxation under the treaty first nation’s taxation laws, the treaty first nation must make adjustments to property taxes responding to supplementary rolls the treaty first nation receives, and
• (b) if a plan of subdivision in relation to treaty lands is deposited in the land title office, as defined in the Assessment Act, after November 30 in any year and before June 1 in the next year, the treaty first nation may apportion or reapportion, as applicable, property taxes for that next year in respect of the parcels created by the subdivision in the same proportion as taxes would have been payable had the subdivision occurred on or before November 30 in the first year.

2008-42-137.