Bill 7 – 2014: Nisga'a Final Agreement Amendment Act, 2014

HONOURABLE JOHN RUSTAD
MINISTER OF ABORIGINAL RELATIONS AND RECONCILIATION

BILL 7 – 2014

NISGA'A FINAL AGREEMENT
AMENDMENT ACT, 2014

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

SECTION 1: [Nisga'a Final Agreement Act, section 1] applies the definitions in the Nisga'a Final Agreement to the Act.

1 Section 1 of the Nisga'a Final Agreement Act, S.B.C. 1999, c. 2, is amended by renumbering the section as section 1 (1) and by adding the following subsection:

(2) If a word or expression used in this Act is defined in the Nisga'a Final Agreement, the word or expression has the same meaning in this Act as in the Nisga'a Final Agreement, unless the context requires otherwise.

SECTION 2: [Nisga'a Final Agreement Act, heading to Part 1] adds a heading to create Part 1.

SECTION 3: [Nisga'a Final Agreement Act, sections 6 and 8] repeals definitions that are in the Nisga'a Final Agreement.

SECTION 4: [Nisga'a Final Agreement Act, Part 2] adds Part 2 to the Act to implement the Real Property Tax Co-ordination Agreement between the government and the Nisga'a Nation.

Definitions for Part

"Nisga'a land registry" means a land registry that is part of the land title or land registry system established by the Nisga'a Lisims Government under paragraph 50 of the Nisga'a Government Chapter of the Nisga'a Final Agreement;

"property tax agreement" means the Real Property Tax Co-ordination Agreement, dated for reference July 31, 2014, between Her Majesty the Queen in right of the Province of British Columbia and the Nisga'a Nation, including Schedules A and B attached to the Real Property Tax Co-ordination Agreement and any amendments to the Real Property Tax Co-ordination Agreement that are made in accordance with its terms and published under section 10.07;

"Provincial Requisitioning Authority" has the same meaning as in the property tax agreement;

"real property" means land or improvements, or both, located within Nisga'a Lands or an interest in land or improvements, or both, located within Nisga'a Lands;

"real property taxes" means taxes imposed on the basis of the value of real property.

Authority to impose tax on non-citizen owners
or occupiers and provide exemptions

10.02 Without limiting any provision of this Act, the Nisga'a Lisims Government may, by law, in accordance with the terms of the property tax agreement,

(a) impose real property taxes on non-citizens, in respect of their interests in real property, and

Exemptions from Provincial taxation

(b) except to the extent provided in Article 5.8 of the property tax agreement, the Taxation (Rural Area) Act.

Administration fees

10.04 If the Nisga'a Lisims Government imposes a real property tax specifically for the purpose of collecting the amount required to pay a requisition from a Provincial Requisitioning Authority and, under the enactment authorizing the requisition, if the requisition were received by a municipality, the municipality would be entitled to an administration fee for collecting tax to pay the requisition, the Nisga'a Lisims Government is entitled to an administration fee in an amount determined as if the requisition had been received by a municipality.

Excess home owner grants

10.05 In accordance with the property tax agreement, the minister charged with the administration of the Financial Administration Act may pay to the Nisga'a Nation for a taxation year, from amounts appropriated for the purpose, the amount described as the "Excess Amount" in Article 12.3 of the property tax agreement.

Application of Municipal Finance Authority Act

10.06 The Municipal Finance Authority Act does not apply in relation to Nisga'a Lands.

Publication of property tax agreement

(b) if the property tax agreement is terminated in accordance with its terms, notice of the termination.

Application of Offence Act

Transitional Provision

SECTION 5: [Transition – assessment rolls and taxation timelines] authorizes amendments to assessment rolls and timelines in respect of taxation for the first year that the Nisga'a Nation imposes taxes under the Real Property Tax Co-ordination Agreement.

Transition – assessment rolls and taxation timelines

"non-citizen" has the same meaning as in section 10.01 of the Nisga'a Final Agreement Act;

"property tax agreement" has the same meaning as in section 10.01 of the Nisga'a Final Agreement Act;

"Provincial Requisitioning Authority" has the same meaning as in section 10.01 of the Nisga'a Final Agreement Act.

(2) On or before April 6 of the first year in which the Nisga'a Lisims Government exercises its authority under the property tax agreement to impose real property taxes on non-citizens, the Lieutenant Governor in Council may order an assessor to complete an assessment roll for Nisga'a Lands for that year.

(a) provide for the deletion of parcels of Nisga'a Lands from the assessment roll for a rural area;

(b) specify the property to be included in the assessment roll under subsection (2);

(c) require that a notice of assessment in the form prescribed under the Assessment Authority Act be provided to each person named in the assessment roll under subsection (2);

(d) specify provisions of the Assessment Act that apply for the purposes of completing the assessment roll under subsection (2);

(e) provide for appeals from the assessment roll under subsection (2) in specified circumstances, including by applying, or applying with modifications, provisions of the Assessment Act for the purposes of appeals and providing jurisdiction in respect of such appeals to property assessment review panels and the property assessment appeal board;

(f) require that the net taxable value of a parcel as reflected in the assessment roll from which it is deleted be the same on the assessment roll to which it is added.

(4) 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 a 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 that taxation year.

(5) Section 74 (5) of the Assessment Act does not apply in respect of an assessment roll completed under this section.

(6) On or before April 6 of the first year in which the Nisga'a Lisims Government exercises its authority under the property tax agreement to impose real property taxes on non-citizens, the Lieutenant Governor in Council may, by order applicable only for that taxation year, specify a later date by which a power must be exercised or a duty performed in relation to the Nisga'a Nation by a Provincial Requisitioning Authority than the date by which the power must be exercised or the duty performed by the Provincial Requisitioning Authority under the applicable enactment.

Consequential and Related Amendments

SECTION 6: [Adoption Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

6 Section 1 (1) of the Adoption Act, R.S.B.C. 1996, c. 5, is amended by repealing the definitions of "Nisga'a child", "Nisga'a Final Agreement", "Nisga'a Lisims Government", "Nisga'a Nation" and "Nisga'a Village".

SECTION 7: [Assessment Act, section 1] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(a) by repealing the definition of "land title office" and substituting the following:

"land title office", in relation to real property, means, as applicable, the land title office for the land title district, the land registry office of the treaty first nation for the treaty lands, or the Nisga'a land registry for the Nisga'a Lands, in which the real property is located; ,

"Nisga'a land registry" has the same meaning as in section 10.01 of the Nisga'a Final Agreement Act; , and

(c) in the definition of "parcel" by striking out "or treaty lands" and substituting ", treaty lands of a treaty first nation or Nisga'a Lands,".

SECTION 8: [Assessment Act, section 2] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(a) by striking out "and taxing treaty first nation" and substituting "and taxing treaty first nation and to the Nisga'a Lisims Government",

(b) in paragraph (a) by striking out "in the municipality or in the treaty lands of the taxing treaty first nation," and substituting "in the municipality, the treaty lands of the taxing treaty first nation or Nisga'a Lands, as applicable,", and

(c) in paragraph (b) by striking out "the municipality or treaty lands" and substituting "the municipality, the treaty lands or Nisga'a Lands, as applicable,".

SECTION 9: [Assessment Act, section 3] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

9 Section 3 (1) (a) and (7) (b) is amended by striking out "the treaty lands of a taxing treaty first nation or" and substituting "the treaty lands of a taxing treaty first nation, Nisga'a Lands or".

SECTION 10: [Assessment Act, section 7] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(a) in subsection (2) by striking out "or taxing treaty first nation:" and substituting "or taxing treaty first nation and to the Nisga'a Lisims Government:", and

(b) in subsection (3) by striking out "to the municipality, regional district or taxing treaty first nation" and substituting "to the appropriate municipality, regional district or taxing treaty first nation, and to the Nisga'a Lisims Government,".

SECTION 11: [Assessment Act, section 11] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(b) for all purposes, the assessment roll of the municipality, treaty lands of the taxing treaty first nation, Nisga'a Lands or other rural area, as applicable, until the next revised assessment roll.

SECTION 12: [Assessment Act, section 19] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(7) In determining actual value, the assessor must give consideration to any terms or conditions contained, as applicable,

(b) in a covenant or similar instrument registered under a law of a treaty first nation in the land registry office of the treaty first nation, or

(b) in subsection (10) by striking out "or" at the end of paragraph (c), by adding ", or" at the end of paragraph (d) and by adding the following paragraph:

(e) Nisga'a Lands designated under a Nisga'a law enacted for the purpose of conserving and protecting heritage sites and heritage objects.

SECTION 13: [Assessment Act, section 32] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(3.2) Subject to the requirements in section 33, the Nisga'a Nation may make a complaint against all or any part of the completed assessment roll relating to Nisga'a Lands, based on any of the grounds specified in subsection (1) of this section.

SECTION 14: [Assessment Act, section 35] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(2) Despite subsection (1) (c), if the complaint is made under section 32 (2), (3), (3.1), (3.2) or (4), the requirement set out in subsection (1) (c) of this section is satisfied by publication of notice of the hearing in 2 current issues of a newspaper circulating in the municipality, the treaty lands of the taxing treaty first nation, Nisga'a Lands or the other rural area, in which the property that is the subject of the complaint is located.

SECTION 15: [Assessment Act, section 38] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

15 Section 38 (1) is amended by striking out "or other rural area." and substituting ", Nisga'a Lands or other rural area."

SECTION 16: [Assessment Act, section 51] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

16 Section 51 is amended by repealing paragraph (c) and substituting the following:

(c) if the property is located in a municipality, a regional district or the treaty lands of a taxing treaty first nation, the municipality, regional district or taxing treaty first nation, as applicable;

SECTION 17: [Assessment Act, section 52] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

17 Section 52 (2) is amended by striking out "or" at the end of paragraph (a) and by adding the following paragraph:

SECTION 18: [Assessment Act, section 57] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(a) in subsection (1) (a) by striking out "or other rural area," and substituting ", Nisga'a Lands or other rural area,",

(b) in subsection (4) by striking out "or another rural area," and substituting ", Nisga'a Lands or other rural area,", and

(c) in subsection (4) (a) and (b) by striking out "or rural area," and substituting ", Nisga'a Lands or other rural area,".

SECTION 19: [Assessment Act, section 65] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

19 Section 65 (1) is amended by striking out "the government or" and substituting "the government, the Nisga'a Nation or".

SECTION 20: [Assessment Act, section 66] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(4) In the case of the North West Regional Hospital District, in addition to the information provided under subsection (3), the assessment authority must provide free of charge the net taxable value of all land and improvements in Nisga'a Lands.

SECTION 21: [Assessment Act, section 68] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

SECTION 22: [Assessment Authority Act, section 17] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

22 Section 17 (2) of the Assessment Authority Act, R.S.B.C. 1996, c. 21, is amended

(a) in paragraph (a) by striking out "and the treaty lands referred to in paragraph (b), and" and substituting ", the treaty lands referred to in paragraph (b) of this subsection and Nisga'a Lands,",

(c) specify the rates to be applied to the net taxable value of all land and improvements in Nisga'a Lands in order to calculate the amount of a requisition under section 20 (4.3).

SECTION 23: [Assessment Authority Act, section 19] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

23 Section 19 is amended by striking out "treaty first nation," and substituting "treaty first nation and Nisga'a Lands,".

SECTION 24: [Assessment Authority Act, section 19.1] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(a) in subsection (1) by striking out "under section 17 (2) (b)." and substituting "referred to in section 17 (2) (b).",

(a) under Nisga'a laws from property taxation imposed by the Nisga'a Lisims Government, or

(b) under the Taxation Agreement, as defined in section 6.1 of the Nisga'a Final Agreement Act, from property taxation imposed under this Act

must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) of this Act and the amount of a requisition referred to in section 17 (2) (c) of this Act. ,

(c) in subsections (2) and (4) by striking out "under section 17 (2) (b) if" and substituting "referred to in section 17 (2) (b) or (c), as applicable, if",

(i) by striking out "that have the same effect in respect of its treaty lands as" and substituting "or Nisga'a laws, that have the same effect in respect of the treaty lands of the taxing treaty first nation or Nisga'a Lands, as applicable, as", and

(ii) by striking out "under section 17 (2) (b)," and substituting "referred to in section 17 (2) (b) or (c), as applicable,",

(e) in subsection (7) (a) by striking out "treaty first nation" and substituting "taxing treaty first nation or Nisga'a laws, as applicable,",

(f) in subsection (7) (b) by striking out "treaty first nation," and substituting "taxing treaty first nation or Nisga'a laws, as applicable,",

(g) in subsection (8) (a) by striking out "under section 17 (2) (b)," and substituting "referred to in section 17 (2) (b) or (c), as applicable,",

(h) in subsection (8) (b) by striking out "law of the treaty first nation." and substituting "laws of the taxing treaty first nation or Nisga'a laws, as applicable.", and

(9) Property must not be treated as exempt for the purposes of calculating the rates under section 17 (1.1) or the amount of a requisition referred to in section 17 (2) (b) or (c) if the property is exempted from property tax under, as applicable,

(a) a law of a taxing treaty first nation that has the same effect in respect of its treaty lands, or

as a bylaw has under section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.

SECTION 25: [Assessment Authority Act, section 20] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(4.3) On or before April 30 in each year, the authority must forward to the Nisga'a Nation

(i) determined by applying the rates approved under section 17 (2) (c) to the net taxable value of all land and improvements in Nisga'a Lands,

(iii) bearing interest at the rate prescribed under subsection (7) of this section on any part of that amount remaining unpaid on August 1, and

(b) a statement of the rates referred to in paragraph (a) of this subsection. , and

(b) in subsection (7) by striking out "subsection (6)." and substituting "subsections (4.3) and (6)."

SECTION 26: [Child, Family and Community Service Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

26 Section 1 (1) of the Child, Family and Community Service Act, R.S.B.C. 1996, c. 46, is amended by repealing the definitions of "Nisga'a child", "Nisga'a Final Agreement", "Nisga'a Lisims Government", "Nisga'a Nation" and "Nisga'a Village".

SECTION 27: [Evidence Act, section 58] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

27 Section 58 (1) of the Evidence Act, R.S.B.C. 1996, c. 124, is repealed and the following substituted:

(1) In this section, "trust council" has the same meaning as in the Islands Trust Act.

SECTION 28: [Family Law Act, section 208] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

SECTION 29: [Forest Act, section 176] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

SECTION 30: [Forest and Range Practices Act, section 216] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

30 Section 216 (1) of the Forest and Range Practices Act, S.B.C. 2002, c. 69, is repealed.

SECTION 31: [Home Owner Grant Act, section 6.1] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

31 Section 6.1 of the Home Owner Grant Act, R.S.B.C. 1996, c. 194, is amended by renumbering the section as section 6.1 (1) and by adding the following subsection:

(2) An owner is not eligible for a grant or a supplement under this Act in relation to the owner's interest in Nisga'a Lands.

SECTION 32: [Hospital District Act, Division 4 of Part 2] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

32 The Hospital District Act, R.S.B.C. 1996, c. 202, is amended by adding the following Division to Part 2:

Membership of the Nisga'a Lands in the
North West Regional Hospital District

"Wilp Si'ayuukhl Nisga'a" means Wilp Si'ayuukhl Nisga'a referred to in section 31 (1) (a) of the Nisga'a Constitution, as defined in the Nisga'a Final Agreement.

(2) Subject to this section, this Act applies in relation to the membership of Nisga'a Lands in the district.

(3) In addition to the matters set out in section 3 (1), the letters patent of the district must specify

(b) the terms and conditions of arrangements, agreements or transactions between the district and the Nisga'a Nation.

(4) Despite section 8 (1), the board of the district includes a director who is a member of Wilp Si'ayuukhl Nisga'a and appointed to the board by the Nisga'a Nation.

(b) is qualified to hold office as a member of a local government in accordance with section 66 [who may hold office on a local government] of the Local Government Act.

(6) Before taking office, a person appointed under subsection (4) must make an oath or solemn affirmation, and, for that purpose, section 210 [oath of office for board members] of the Local Government Act applies.

(7) Section 67 [disqualification of local government employees] of the Local Government Act does not apply in relation to a director appointed under subsection (4) of this section.

(8) The director appointed under subsection (4) holds office in accordance with section 10 (b) unless one of the following occurs during the director's tenure under that section:

(b) the director ceases to be an elected member of Wilp Si'ayuukhl Nisga'a before the director's term of office as a member of Wilp Si'ayuukhl Nisga'a ends;

(d) the director ceases to be qualified in accordance with subsection (5) (b) of this section.

(9) For the purposes of the application of section 11 (2) and (3) in relation to a director appointed under subsection (4) of this section,

(a) a reference in section 11 (2) to a member municipality is to be read as a reference to Nisga'a Lands, and

(b) a reference in section 11 (2) or (3) to the council is to be read as a reference to the Nisga'a Nation.

(10) For the purposes of the application of section 20 (1) to the Nisga'a Nation, the purposes of the district are deemed to include

(a) the assumption, at the option of the Nisga'a Nation, of obligations of the Nisga'a Nation with respect to the repayment of

(b) the reimbursement, at the option of the Nisga'a Nation, to the Nisga'a Nation of

(11) Subsection (10) does not apply to any money borrowed, raised or otherwise obtained by the Nisga'a Nation before Nisga'a Lands became a member of the district.

(12) For the purposes of section 24, the secretary of the district must include Nisga'a Lands as a member of the district in the apportionment among the members of amounts required under the district's budget, which apportionment must be on the basis of the net taxable values of land or improvements, determined in accordance with section 24 (1) (a), in Nisga'a Lands.

(a) for the purposes of and in the time specified in section 25 (1), the secretary of the district must send to the Nisga'a Nation a requisition stating the amount required from the Nisga'a Nation on or before August 1 of the current year and the rates applied to the net taxable value of land and improvements in Nisga'a Lands to determine that amount,

(b) no requisition to the minister under section 25 (3) is required in relation to Nisga'a Lands,

(d) notice must be given under section 25 (4) (c) of the rates that, if applied to the net taxable value of Nisga'a Lands, would generate the amount requisitioned from the Nisga'a Nation under section 24 (1) as it applies under subsection (12) of this section, and

(e) for the purposes of section 25 (9), the information referred to in section 66 (4) of the Assessment Act is included in the information referred to in section 25 (1), (3) and (7) of this Act.

(16) Section 28.1 applies to Nisga'a Lands as a member of the district and, for that purpose,

(a) a reference in that section to the treaty lands of a taxing treaty first nation is to be read as a reference to Nisga'a Lands,

(b) a reference in that section to a taxing treaty first nation is to be read as a reference to the Nisga'a Nation, and

(c) a reference in that section to a tax treatment agreement is to be read as a reference to the Taxation Agreement, as defined in section 6.1 of the Nisga'a Final Agreement Act.

SECTION 33: [Hospital Insurance Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

33 Section 1 of the Hospital Insurance Act, R.S.B.C. 1996, c. 204, is amended by repealing the definition of "Nisga'a Nation".

SECTION 34: [Hydro and Power Authority Act, section 34.2] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

34 The Hydro and Power Authority Act, R.S.B.C. 1996, c. 212, is amended by adding the following section:

Grants to Nisga'a Lisims Government

34.2 (1) In this section, "Real Property Tax Co-ordination Agreement" has the same meaning as "property tax agreement" in section 10.01 of the Nisga'a Final Agreement Act.

(2) With the approval of the Lieutenant Governor in Council, the authority may make annual grants to the Nisga'a Nation with respect to Nisga'a Lands within which the authority generates, transmits or sells electric power or otherwise carries on business.

(3) An annual grant under subsection (2) must be made in accordance with the terms of the Real Property Tax Co-ordination Agreement.

(4) The Assessment Act and Assessment Authority Act apply to the authority for the purposes of making annual grants under subsection (2).

(5) Grants under subsection (2) may be made for any taxation year in which the Nisga'a Nation imposes taxes in accordance with the Real Property Tax Co-ordination Agreement, whether the taxation year occurs before or after, or partly before or after, the date this section comes into force.

(6) Subsection (5) is retroactive to the extent necessary to give it full force and effect with respect to any taxation year described in that subsection.

SECTION 35: [Interpretation Act, section 29.2] provides that terms defined in the Nisga'a Final Agreement Act that are most commonly used in enactments apply to enactments relating to the Nisga'a Nation.

35 The Interpretation Act, R.S.B.C. 1996, c. 238, is amended by adding the following section:

Definitions in relation to Nisga'a Final Agreement

29.2 (1) In an enactment, "Nisga'a child", "Nisga'a citizen", "Nisga'a Government", "Nisga'a Lands", "Nisga'a laws", "Nisga'a Lisims Government", "Nisga'a Nation", Nisga'a Village" and "Nisga'a Village Government" have the same meaning as in the Definitions Chapter of the Nisga'a Final Agreement.

(2) In an enactment, "Nisga'a Final Agreement" has the same meaning as in the Nisga'a Final Agreement Act.

SECTION 36: [Land Title Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

36 Section 1 of the Land Title Act, R.S.B.C. 1996, c. 250, is amended by repealing the definitions of "Nisga'a Final Agreement", "Nisga'a Lands", "Nisga'a law", "Nisga'a Lisims Government", "Nisga'a Nation", "Nisga'a Village" and "Nisga'a Village Government".

SECTION 37: [Liquor Control and Licensing Act, section 7] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

37 Section 7 (8) of the Liquor Control and Licensing Act, R.S.B.C. 1996, c. 267, is repealed and the following substituted:

(8) In this section, "Nisga'a designate" means a person designated under paragraph 114 of the Nisga'a Government Chapter of the Nisga'a Final Agreement.

SECTION 38: [Local Government Act, section 301.1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

38 Section 301.1 (1) of the Local Government Act, R.S.B.C. 1996, c. 323, is repealed.

SECTION 39: [Manufactured Home Tax Act, section 2] applies the Act in relation to Nisga'a Nation real property taxation.

39 Section 2 of the Manufactured Home Tax Act, R.S.B.C. 1996, c. 281, is repealed and the following substituted:

Manufactured home an improvement

2 (1) Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of "improvement" under the Assessment Act, Community Charter, Nisga'a Final Agreement Act, School Act, Taxation (Rural Area) Act, Treaty First Nation Taxation Act, Vancouver Charter or any other Act, is an improvement

(2) A manufactured home that is an improvement under subsection (1) must be assessed under subsection (1) (a) or assessed and taxed under subsection (1) (b), as applicable, in the name of the owner of the land on which the manufactured home is located at the time of the assessment.

SECTION 40: [Manufactured Home Tax Act, section 3] is consequential to applying the Act to Nisga'a Nation real property taxation.

(a) in subsection (1) by striking out "must be assessed and taxed under section 2" and substituting "must be assessed, or assessed and taxed, as applicable, under section 2", and

(b) in subsection (3) by striking out "assessed and taxed" in both places and substituting "assessed or assessed and taxed".

SECTION 41: [Manufactured Home Tax Act, section 4] disapplies the Act in relation to manufactured homes owned and occupied by or on behalf of the Nisga'a Nation.

(a.2) owned and occupied by or on behalf of one or more of the Nisga'a Nation and a Nisga'a Village, .

SECTION 42: [Miscellaneous Statutes Amendment Act (No. 3), 2010, section 30] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

42 Section 30 (b) of the Miscellaneous Statutes Amendment Act (No. 3), 2010, S.B.C. 2010, c. 21, is repealed.

SECTION 43: [Municipalities Enabling and Validating Act (No. 4), Part 2] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

43 The Municipalities Enabling and Validating Act (No. 4), S.B.C. 2011, c. 14, is amended by adding the following Part:

Regional district services to Nisga'a Lands

"Real Property Tax Co-ordination Agreement" has the same meaning as "property tax agreement" in section 10.01 of the Nisga'a Final Agreement Act;

"Services and Requisitions Agreement" has the same meaning as in the Real Property Tax Co-ordination Agreement and includes an agreement under Article 5.5 of the Real Property Tax Co-ordination Agreement.

(2) The following provisions of the Local Government Act do not apply in relation to the provision of services on Nisga'a Lands by the regional district:

(3) The regional district may enter into a Services and Requisitions Agreement setting out the agreement of the parties in relation to the cost of services provided by the regional district on Nisga'a Lands and the delivery of requisitions to the Nisga'a Nation in relation to those costs.

(a) for the purposes of apportioning the costs of services, Nisga'a Lands do not form part of Electoral Area "A" and are to be treated as a separate participating area;

(b) the costs of providing the services referred to in section 800 (2) (a) and (b) of the Local Government Act are to be apportioned among all participating areas on the basis of the converted value of land and improvements in the service area;

(5) For the purposes of the application of section 803.1 (6) of the Local Government Act to the regional district, the reference in that section to "the costs that are to be recovered by means of property value taxes" includes any amount requisitioned in relation to the service from the Nisga'a Nation under the Services and Requisitions Agreement.

(6) For the purposes of section 804.2 of the Local Government Act, Nisga'a Lands are a participating area of the regional district.

(7) For certainty, nothing in this section limits any provision of the Nisga'a Final Agreement Act.

SECTION 44: [Police Act, section 3] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

44 Section 3 (1.1) of the Police Act, R.S.B.C. 1996, c. 367, is amended by striking out "section 66.2 (1.1) (b)." and substituting "section 66.2 (1.1) (b) or to Nisga'a Lands if section 66.2 (1.11) (b) applies."

SECTION 45: [Police Act, section 26] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

(1.1) If a municipality has entered into an agreement referred to in section 66.2 (1.1) (b) with a treaty first nation, or an agreement referred to in section 66.2 (1.11) (b) with the Nisga'a Nation, for the duration of the agreement, the reference in subsection (1) of this section to "municipality" must be read as including the treaty lands of the treaty first nation or Nisga'a Lands, as applicable.

SECTION 46: [Police Act, section 27] is consequential to the implementation of provisions of the Real Property Tax Co-ordination Agreement.

SECTION 47: [Police Act, section 66.2] adds or amends definitions necessary to apply the police tax scheme to the Nisga'a Nation.

(a) by repealing the definition of "contributing area" and substituting the following:

(a) a municipality that is not providing policing and law enforcement under section 3 (2) on April 1 of the taxation year,

(c) an electoral area, excluding Nisga'a Lands in the case of Electoral Area "A" of the Kitimat-Stikine Regional District,

"Nisga'a pipeline lands" means Nisga'a Lands, including improvements, that are owned, held, used or occupied for the purpose of the transmission of natural gas or petroleum by pipeline or for purposes directly ancillary to that purpose, but does not include any improvements, whether or not using or occupying the same land, if the improvements are for any other purpose; ,

(c) in paragraph (b) of the definition of "owner" by striking out "or another rural area," and substituting ", Nisga'a Lands or another rural area,",

(d) in paragraph (a) of the definition of "police taxes" by striking out "taxing treaty first nation, means amounts levied under this Part, and" and substituting "taxing treaty first nation or Nisga'a Lands, means taxes levied under this Part,", and

(e) in the definition of "police taxes" by repealing paragraph (b) and substituting the following:

(b) in relation to the treaty lands of a taxing treaty first nation, means amounts requisitioned from the taxing treaty first nation by notice under section 66.4 (1) (b), and

(c) in relation to Nisga'a Lands, means amounts requisitioned from the Nisga'a Nation by notice under section 66.4 (1) (b) and, beginning in the 2025 taxation year, the amount set out for Nisga'a pipeline lands in a notice under section 66.4 (2) (b); .

SECTION 48: [Police Act, section 66.2] provides an exemption from police tax if the Nisga'a Nation is paying for policing and law enforcement services under an agreement with the minister or a municipality.

(a) in subsection (1.1) by striking out "paragraph (a.1) of the definition of "contributing area"" and substituting "paragraph (b) of the definition of "contributing area" in subsection (1)",

(1.11) Despite paragraph (e) of the definition of "contributing area" in subsection (1), Nisga'a Lands are not a contributing area for a taxation year if, for that taxation year, the Nisga'a Nation provides funding for policing and law enforcement services within Nisga'a Lands under an agreement under this section

(a) with the minister, respecting funding for policing and law enforcement services provided within Nisga'a Lands by the provincial police force, or

(b) with a municipality that has a municipal police department, respecting funding for policing and law enforcement services provided within Nisga'a Lands by the municipal police department. , and

(c) in subsection (1.2) by striking out "An agreement under subsection (1.1)" and substituting "Agreements under subsections (1.1) and (1.11)".

SECTION 49: [Police Act, section 66.21] authorizes the province to requisition police taxes from the Nisga'a Nation in relation to Nisga'a Lands that are not owned, held, used or occupied for pipeline purposes.

(a) levy a tax in cases of contributing areas that are neither treaty lands of a taxing treaty first nation nor Nisga'a Lands other than Nisga'a pipeline lands, and

(b) requisition amounts in cases of contributing areas that are treaty lands of a taxing treaty first nation or Nisga'a Lands other than Nisga'a pipeline lands

to raise revenue for the cost of providing policing and law enforcement services in all contributing areas.

(1.1) Despite subsection (1) (a), the Province may levy police taxes in Nisga'a pipeline lands beginning only in the 2025 taxation year.

SECTION 50: [Police Act, section 66.3] enables the apportionment to Nisga'a Lands of a portion of the amount to be raised by police taxes from contributing areas and provides for further apportionment of taxes apportioned to Nisga'a Lands between the Nisga'a Lands defined as Nisga'a pipeline lands and the other Nisga'a Lands.

(a) in subsection (3) by adding "and" at the end of paragraph (a), by repealing paragraphs (b) and (c) and by substituting the following:

(b) determine the rates that, if applied to the net taxable value of land and improvements in each contributing area, would generate the amount apportioned to it under paragraph (a). , and

(8) For the purposes of section 66.4 (1), the amount apportioned under subsection (3) (a) of this section to Nisga'a Lands must be further apportioned between Nisga'a pipeline lands and the other Nisga'a Lands by applying the rates determined under subsection (3) (b) of this section for Nisga'a Lands to the net taxable value of land and improvements in each of the Nisga'a pipeline lands and the other Nisga'a Lands.

SECTION 51: [Police Act, section 66.4] provides for requisitioning police taxes apportioned to Nisga'a Lands.

Requisitioning police taxes

66.4 (1) On or before May 10 in each year, the revenue minister must send to the collector of each municipality that is a contributing area, to each taxing treaty first nation, unless section 66.2 (1.1) applies to the treaty lands of the taxing treaty first nation for the taxation year, and to the Nisga'a Nation, unless section 66.2 (1.11) applies to Nisga'a Lands for the taxation year, a notice setting out

(a) the net taxable value of land and improvements in, as applicable, the municipality, treaty lands of the taxing treaty first nation or Nisga'a Lands other than Nisga'a pipeline lands,

(b) the amount of police taxes apportioned, as applicable, to the municipality or taxing treaty first nation under section 66.3 (3) (a) or (6) (a), as applicable, or further apportioned to Nisga'a Lands, other than Nisga'a pipeline lands, under section 66.3 (8), and

(c) the rates determined, as applicable, for the municipality or treaty lands of the taxing treaty first nation under section 66.3 (3) (b) or (6) (c), or Nisga'a Lands under section 66.3 (3) (b).

(2) On or before May 10 in each year, the revenue minister must send to the Surveyor of Taxes a notice setting out

(i) in the treaty lands of each treaty first nation, except the treaty lands of taxing treaty first nations,

(ii) in each electoral area in the Province, excluding Nisga'a Lands in the case of Electoral Area "A" of the Kitimat-Stikine Regional District,

(b) the amount of police taxes apportioned under section 66.3 (3) (a), (6) (a) or (8)

(i) to the treaty lands of each treaty first nation, except the treaty lands of taxing treaty first nations,

(ii) to each electoral area in the Province, excluding Nisga'a Lands in the case of Electoral Area "A" of the Kitimat-Stikine Regional District,

(i) for the treaty lands of each treaty first nation, except the treaty lands of taxing treaty first nations,

(ii) for each electoral area in the Province, excluding Nisga'a Lands in the case of Electoral Area "A" of the Kitimat-Stikine Regional District,

SECTION 52: [Police Act, section 66.5] disapplies the section from owners of Nisga'a Lands.

52 Section 66.5 is amended by striking out "not treaty lands of a taxing treaty first nation" and substituting "neither treaty lands of a taxing treaty first nation nor Nisga'a Lands, other than Nisga'a pipeline lands,".

SECTION 53: [Police Act, section 66.63] specifies when the Nisga'a Nation is to pay the Minister of Finance the amount of police taxes requisitioned from it.

Payment of police taxes by Nisga'a Nation

66.63 The amount specified in a notice received by the Nisga'a Nation under section 66.4 (1) as the amount of police taxes apportioned to Nisga'a Lands, other than Nisga'a pipeline lands, is a requisition from the finance minister, payable on or before August 1 of the year in which the notice is sent and bearing interest at the rate prescribed under section 66.71 (3) from August 1 until the date the amount is received by the finance minister.

SECTION 54: [Police Act, section 66.7] disapplies the Taxation (Rural Area) Act from the police taxes requisitioned from the Nisga'a Nation.

(3) Subject to this Part and to the Assessment Act, the Taxation (Rural Area) Act applies to the assessment, levy, collection and recovery of police taxes, including to the addition of penalties and interest to delinquent police taxes, as if the police taxes were taxes imposed under the Taxation (Rural Area) Act, in

(a) the treaty lands of a treaty first nation, except the treaty lands of taxing treaty first nations,

(b) an electoral area, excluding Nisga'a Lands in the case of Electoral Area "A" of the Kitimat-Stikine Regional District,

SECTION 55: [Police Act, section 66.71] imposes interest on police taxes requisitioned from the Nisga'a Nation that remain unpaid after their due date.

(a) a municipality is required to pay to the finance minister under section 66.51, a taxing treaty first nation is required to pay to the finance minister under section 66.62 or are requisitioned from the Nisga'a Nation by the finance minister under section 66.63, and

(b) have not been paid in accordance with section 66.51, 66.62 or 66.63, as applicable. ,

(b) in subsection (4) by striking out "or taxing treaty first nation" and substituting ", a taxing treaty first nation or the Nisga'a Nation",

(c) in subsection (4) (a) by striking out "or taxing treaty first nation's" and substituting ", taxing treaty first nation's or Nisga'a Nation's", and

(5) If a notice is sent under subsection (4) and the applicable municipality, the applicable taxing treaty first nation or the Nisga'a Nation does not pay the unpaid taxes and the interest referred to in the notice by the date required, the Surveyor of Taxes may disallow all or part of the administration fee that the municipality, taxing treaty first nation or Nisga'a Nation would otherwise be entitled to under section 66.9.

SECTION 56: [Police Act, section 66.81] provides for the collection by the Surveyor of Taxes of police taxes imposed in relation to Nisga'a Lands owned, held, used or occupied for pipeline purposes.

56 Section 66.81 (2) is amended by striking out "or area outside a regional district," and substituting ", area outside a regional district or, beginning in the 2025 taxation year, Nisga'a pipeline lands,".

SECTION 57: [School Act, section 86] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

SECTION 58: [Secure Care Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

58 Section 1 of the Secure Care Act, S.B.C. 2000, c. 28, is amended by repealing the definitions of "Nisga'a child", "Nisga'a Final Agreement" and "Nisga'a Lisims Government".

SECTION 59: [Tourist Accommodation (Assessment Relief) Act, section 1] applies the Act in relation to Nisga'a property taxation.

59 Section 1 of the Tourist Accommodation (Assessment Relief) Act, R.S.B.C. 1996, c. 454, is amended in the definition of "designated Act" by striking out "the Police Act," and substituting "the Nisga'a Final Agreement Act, the Police Act,".

SECTION 60: [Water Act, section 44.1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

SECTION 61: [Water Sustainability Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

61 Section 1 (1) of the Water Sustainability Act, S.B.C. 2014, c. 15, is amended by repealing the definition of "Nisga'a Final Agreement".

SECTION 62: [Water Sustainability Act, section 69] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

62 Section 69 (1) is amended by repealing the definition of "Nisga'a Government".

SECTION 63: [Wills, Estates and Succession Act, section 1] is consequential to the addition by this Bill of section 29.2 to the Interpretation Act.

63 Section 1 (1) of the Wills, Estates and Succession Act, S.B.C. 2009, c. 13, is amended by repealing the definitions of "Nisga'a citizen", "Nisga'a Final Agreement", "Nisga'a Lands", "Nisga'a law", "Nisga'a Lisims Government" and "Nisga'a Village Government".

Commencement

64 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

Explanatory Notes