First Nations Fiscal Management Act Adaptation Regulations — 5
e law. Assignment of interest or right (7) Despite the Indian Act or any instrument or act conferring an interest or right in reserve lands, if there are outstanding taxes payable under a law made under paragraph (1)(a) for more than two years, the First Nation may assign the interest or right in accordance with the conditions and procedures prescribed by regulation. Judicial notice (8) In any proceedings, judicial notice may be taken of a local revenue law. Statutory Instruments Act (9) The Statutory Instruments Act does not apply in respect of local revenue laws or laws made under section 9. Notice of proposed laws 6 (1) At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a First Nation shall (a) publish a notice of the proposed law in the First Nations Gazette ; (b) post the notice in a public place on the reserve lands of the First Nation; and (c) send the notice, by mail or electronic means, to the First Nations Tax Commission. Exemption (2) The First Nations Tax Commission may exempt a First Nation from the requirements of subsection (1) in respect of an amendment of a law if the Commission considers that the amendment is not significant. Content of notice (3) A notice referred to in subsection (1) shall (a) describe the proposed law; (b) state where a copy of the proposed law may be obtained; (c) invite representations regarding the proposed law to be made, in writing, to the council within the period referred to in subsection (1); and (d) if the council is to review the proposed law at a public meeting, state the time and place of the meeting. Council to consider representations (4) Before making a law under paragraph 5(1)(a), (a.1) or (c), the council of a First Nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d). Further representations 7 When the council of a First Nation sends a law made under paragraph 5(1)(a), (a.1) or (c), other than a law referred to in subsection 10(1), to the First Nations Tax Commission for its approval, the council shall (a) provide a copy of the law to any persons who made representations under paragraph 6(3)(c); and (b) invite those persons to make written representations to the Commission within 30 days after the day on which they receive the copy of the law. Information accompanying property taxation law 8 (1) A property taxation law — including an amendment of a property taxation law — shall, when submitted to the First Nations Tax Commission for approval, be accompanied by (a) a description of the lands and interests or rights subject to the law; (b) a description of the assessment practices to be applied to each class of land and interest or right; (c) information regarding services to be provided from local revenues, existing service agreements and any service agreement negotiations under way at the time the law was made; (d) a description of the notices that were given and any consultation undertaken by the council before making the law; and (e) evidence that the law was duly made by the council. Exemption (2) The First Nations Tax Commission may exempt a First Nation from the requirements of subsection (1) in respect of an amendment of a property taxation law if the Commission considers that the amendment is not significant. Accompanying information (3) A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by (a) a description of the notices that were given and any consultation undertaken by the council before making the law; and (b) evidence that the law was duly made by the council. Evidence law duly made (4) A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax