Interpretation

1   In this regulation:

"former Act" has the same meaning as in section 2 (1) of the shíshálh Nation Self-Government Act (Canada);

"shíshálh lands" means the lands transferred to the shíshálh Nation under section 23 of the former Act;

"shíshálh Nation" means the shíshálh Nation continued under the shíshálh Nation Self-Government Act (Canada).

[en. B.C. Reg. 123/2024, Sch., s. 19.]

Taxation (Rural Area) Act suspended

2   Commencing with the 1988 taxation year, the Taxation (Rural Area) Act is suspended in the shíshálh 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 shíshálh 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 shíshálh lands that is subject to taxation under the Taxation (Rural Area) Act, and

(ii) generate an Assessment Roll of all property in the shíshálh lands that will be subject to taxation by the shíshálh Nation 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 shíshálh lands.

[am. B.C. Regs. 76/2022, s. 8; 123/2024, Sch., ss. 20 and 21.]

Assignment of claims

3   The Minister of Finance and Corporate Relations shall, on receipt of payment under section 2 (c), assign to the shíshálh Nation 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.

[am. B.C. Reg. 123/2024, Sch., s. 21.]