Point in Time - shíshálh Nation Government District Property Taxation Suspension Regulation - 126/88

Canada / British Columbia / Regulations

"Point in Time" Regulation Content

shíshálh Nation Government District Enabling Act

shíshálh Nation Government District Property Taxation Suspension Regulation

B.C. Reg. 126/88

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Title	June 10, 2024
Section 1	June 10, 2024
Section 2	March 30, 2022
	June 10, 2024
Section 3	June 10, 2024

Title BEFORE re-enacted by BC Reg 123/2024, effective June 10, 2024.

Sechelt Indian Government District
Property Taxation Suspension Regulation

Section 1 BEFORE re-enacted by BC Reg 123/2024, effective June 10, 2024.

Interpretation

1 In this regulation:

"Band" means the Sechelt Indian Band established by section 5 (1) of the Sechelt Indian Band Self-Government Act (Canada).

"Sechelt lands" means the lands transferred to the Band under section 23 of the Sechelt Indian Band Self-Government Act (Canada).

Section 2 (c) BEFORE amended by BC Reg 76/2022, effective March 30, 2022.

(c) that the District Council shall forthwith, on receiving details from the Minister of Finance and Corporate Relations of the amount outstanding, pay to him an amount equal to the arrears of taxes owing under the Taxation (Rural Area) Act for 1987 and previous taxation years, together with outstanding interest and penalties, by persons who are, at the date this section comes into force, occupiers of Sechelt lands.

Section 2 BEFORE amended by BC Reg 123/2024, effective June 10, 2024.

Taxation (Rural Area) Act suspended

2 Commencing with the 1988 taxation year, the Taxation (Rural Area) Act is suspended in the Sechelt lands subject to the following conditions:

(a) that on or before April 18, 1988, the B.C. Assessment Authority is able to provide an inventory of and assessed values for all properties in the Sechelt lands that are occupied by Indians and non-Indians and that are to be the subject of property taxation by a bylaw enacted by the District Council;

(b) that on or before April 18, 1988 the B.C. Assessment Authority is able to

(i) delete from the 1988 Authenticated Revised Assessment Roll all property in the Sechelt lands that is subject to taxation under the Taxation (Rural Area) Act, and

(ii) generate an Assessment Roll of all property in the Sechelt lands that will be subject to taxation by the Sechelt Indian Government District;

(c) that the District Council shall forthwith, on receiving details from the Minister of Finance of the amount outstanding, pay to the Minister of Finance an amount equal to the arrears of taxes owing under the Taxation (Rural Area) Act for 1987 and previous taxation years, together with outstanding interest and penalties, by persons who are, at the date this section comes into force, occupiers of Sechelt lands.

[am. B.C. Reg. 76/2022, s. 8.]

Section 3 BEFORE amended by BC Reg 123/2024, effective June 10, 2024.

Assignment of claims

3 The Minister of Finance and Corporate Relations shall, on receipt of payment under section 2 (c), assign to the Sechelt Indian Government District all the right, title and interest of the Crown to the unpaid taxes referred to in section 2 (c) together with outstanding interest and penalties.