21/2016

O.C. 61/2016

February 16, 2016

April 5, 2016

Tla'amin Final Agreement Act

Tla'amin Final Agreement Interim Regulation

Definitions

In this regulation:

assessment roll , assessment roll

number and assessor have the same meaning

as under the Assessment

Act ;

board means the property assessment appeal board

continued under

section 43 (1) of the Assessment Act ;

pre-transferred lands means the parcels of land

referred to in subparagraphs 17.a and 17.b of

Chapter 3 of the Tla'amin

Final Agreement.

Words and expressions used in this regulation and defined in the Tla'amin

Final Agreement have the same meaning as in that agreement unless the context

requires otherwise.

Words and expressions used in this regulation and defined in the Treaty First Nation Taxation Act have the

same meaning as in that Act unless the context requires otherwise.

Transition — agricultural land reserve

In determining the net taxable value of land and improvements of the Tla'amin

Nation's treaty lands for the purposes of calculating the amount of a requisition

directed to the Tla'amin Nation for the 2016 taxation year under the Assessment Authority Act , the Hospital District Act or the Police Act , land excluded from the agricultural

land reserve under

section 9 (1) of the Tla'amin Final

Agreement Act must be treated as if it has not been

excluded.

Transition — Hospital District Act

Section 23 (5) of the Hospital

District Act must be read, in relation to the annual

budget for 2016 of the Powell River Regional Hospital District, as if that

section

referred to April 20 instead of March 31.

Transition — Assessment Act

On the Effective Date, the assessor must delete from the assessment roll

completed under the Assessment Act for the 2016

taxation year any parcel of land, identified by a specified assessment roll

number, that on that date will be Tla'amin Lands.

Subject to this regulation, on the Effective Date, the assessor must

complete an assessment roll consisting of

the parcels deleted under subsection (1) of this

section from the

assessment roll completed under the Assessment Act for the 2016 taxation

year, and

the parcels located within the Former Sliammon Reserves that were

assessed for the 2016 taxation year under the First Nations Fiscal Management

Act (Canada).

For the purposes of completing the assessment roll under subsection

(2),

the Assessment Act

applies,

the parcels referred to in subsection (2) (

a) of this section, other

than the pre-transferred lands, must be treated as liable to taxation to the

same extent that they were treated as liable to taxation on the assessment

roll referred to in subsection (1),

the pre-transferred lands must be treated as liable to taxation to the

same extent that that they would have been treated as liable to taxation on

the assessment roll referred to in subsection (1) had they been lands the

fee of which was in the Crown when that assessment roll was

completed,

the assessor must mail a notice of assessment to each person named on

the assessment roll in a form authorized by

section 1.1 of the Assessment

Authority Act Regulations, B.C. Reg. 497/77, and containing

the information required in a notice under

section 1.2 (

a) to (

g) and (

i) of that regulation, and

a statement as to the method by which an appeal of the assessment

may be made to the board and the date by which the notice of appeal

under

section 50 (3) of the Assessment Act must be delivered to

the board.

Section 73 of the Assessment

Act does not apply as between regulations under

section 20 of the Tla'amin Final Agreement

Act and the Assessment

Act .

An assessment roll completed under subsection (2) of this

section is

deemed to be a revised assessment roll completed under the Assessment Act and, for the 2016 taxation

year, the definition of "revised assessment roll" in the Assessment Act is deemed to include a

reference to an assessment roll completed under subsection (2) of this

section.

For the 2016 taxation year,

section 66 (1) (

c) of the Assessment Act must be read as if, in

addition to the changes or amendments referred to in that section, that

section

referred to changes and amendments to the assessment roll under subsection

(1) and (2) of this section.

For the 2016 taxation year,

section 11 of the Assessment

Act must be read as if, in addition to changes and

amendments referred to in that

section as exceptions to paragraphs (

a) and (

b) of that section, changes and amendments to the assessment roll under subsections

(1) and (2) of this

section are exceptions to those paragraphs.

If a person is dissatisfied with an individual entry in the assessment

roll completed under subsection (2) of this

section as it relates to a parcel in

the Former Sliammon Reserves on a ground referred to in

section 32 (1) of the

Assessment Act ,

the person may appeal the matter to the board in accordance with

Part

6 [Appeals to the Board from Review Panel Decisions] of

the Assessment

Act ,

the board has jurisdiction to hear the appeal and may exercise its

powers under Parts 5 [Property Assessment Appeal Board]

and 6 of the Assessment Act in

relation to that appeal, and

Part 6 of the Assessment Act applies in relation to

that appeal.

Despite subsection (8) (

a) and (

c) of this section,

section 50 (1.1),

(4.1), (4.2) and (4.3) of the Assessment

Act does not apply to an appeal under subsection

(8) of this section.

Except with leave of the board under

section 50 (1.1) of the Assessment Act , no appeal lies to the board

in relation to an individual entry in the assessment roll completed under

subsection (2) of this

section for a parcel referred to in subsection (2) (

a) of

this

section unless a complaint

was made in accordance with

Part 4 [Property Assessment

Review Panels] of the Assessment Act in respect of the entry

for that parcel in the assessment roll referred to in subsection (1) of this

section, and

was not withdrawn under

section 37 of the Assessment Act .

Assessment Act rule respecting application of

regulations does not apply

Section 74 (5) of the Assessment

Act does not apply to this regulation.

[Provisions relevant to the enactment of this regulation: Tla'amin Final Agreement Act , S.B.C. 2013, c. 2,

section 20]