4.3 Authority To Provide Property Tax Exemptions

• 4.3 (1) A taxing treaty first nation may, by law, provide exemptions from property taxes imposed or collected by the government or by the taxing treaty first nation, in relation to the ownership or occupation of land or improvements within the treaty lands of the taxing treaty first nation, for treaty first nation members or treaty first nation constituents of the taxing treaty first nation.
• (2) A law enacted under subsection (1) does not apply in respect of property taxes imposed for a taxation year unless the law comes into force on or before October 31 in the preceding calendar year.

2023-23-178.