4.2 Exemptions From Treaty First Nation Taxation

• 4.2 (1) Land or improvements or both vested in or held by

• (a) a taxing treaty first nation, or
• (b) a taxing treaty first nation jointly with a municipality or regional district

• are exempt from taxation by the taxing treaty first nation to the same extent that land, improvements or both vested in or held by a municipality or by a municipality jointly with another municipality or a regional district are exempt from taxation by the municipality under section 220(1)(b) of the Community Charter.
• (2) Sections 229 and 230 of the Community Charter apply in relation to a taxing treaty first nation and its treaty lands and, for that purpose, a reference in those sections to a municipality must be read as a reference to the taxing treaty first nation or its treaty lands, as the context requires.

2009-22-6.