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Notice of Proposed Local Revenue Laws and Invitations to Make Representations

Category: under or relating to federal First Nations legislation; First Nation laws and by-laws; policy, procedure or standard
Band / First Nation: Paqtnkek Mi'kmaw Nation
Date: January 24, 2018

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Paqtnkek Mi'kmaw Nation





THIS NOTICE is given pursuant to section 6 of the First Nations Fiscal Management Act (the “FMA”).

The Paqtnkek Mi'kmaw Nation (the “First Nation”) proposes to enact the Paqtnkek Mi'kmaw Nation Property Assessment Law 2017 and the Paqtnkek Mi'kmaw Nation Property Taxation Law 2017 (together, the “Proposed Laws”).

DESCRIPTION OF PROPOSED LAWS:  The Proposed Laws are a property assessment law made under the authority of section 5(1)(a)(i) of the FMA, and a property taxation law made under the general authority of section 5(1)(a) of the FMA.  The property assessment law provides for the assessment and valuation of interests in land in the First Nation’s reserve lands, and includes provisions for appointing assessors, inspecting property, preparing assessment rolls, and mailing assessment notices.  This law includes a process for reconsideration of assessments and for a right of appeal to an assessment review board.  The property taxation law establishes a taxation regime that taxes interests in land in the reserve, and includes provisions for exemptions, grants, preparing tax rolls and tax notices, the levy of penalties and interest on unpaid taxes, and the collection and enforcement of unpaid taxes.  A copy of the Proposed Laws may be obtained from the First Nation at the address set out below.

WRITTEN REPRESENTATIONS: The Council of the First Nation invites written representations regarding the Proposed Laws.  If you wish to make a written representation, your written representation must be received by the First Nation at the address set out below on or before 4:00 pm, Friday, February 23rd, 2018.  Council will consider all written representations received in accordance with this Notice before enacting the Proposed Laws.

ADDRESS AND CONTACT PERSON:  For further information or questions regarding the Proposed Laws or this Notice, please contact: Rose Paul- Director of Economic Development at 7 Dillon St, Antigonish Co, NS B0H 1A0, by telephone at 902-386-2781 or by email at

Dated: January 24th, 2018


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