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A BY-LAW OF THE MUNICIPAL CORPORATION OF THE TOWN OF INUVIK IN THE NORTHWEST TERRITORIES TO PROVIDE FOR THE LEVYING OF TAXES TO RAISE REVENUE TO MEET THE ESTIMATED EXPENDITURES OF THE MUNICIPALITY THEREIN FOR THE CALENDAR YEAR 2025
WHEREAS pursuant to the Cities, Towns and Villages Act, S.N.W.T. 2003, c.22 section 95, subsections (1) and (2) and subsequent amendments thereto which state:
95. (1) Council shall, before each fiscal year, adopt a budget for the fiscal year.
- (2) The budget must include estimates of
3. (a) all expenditures to be incurred by the municipal corporation, including
4. (i) payments in respect of debts,
5. (il) operating expenditures,
6. (ili) capital expenditures, and grants;
7. (b) all revenues to be received by the municipal corporation, including
8. fees and charges for services, public utilities, and facilities, and grants and contributions;
9. (c) any sum required to meet a deficit incurred by the municipal corporation in the preceding fiscal year; and
10. (d) ny taxes that may be collected by the municipal corporation ar rwarded under the Property Assessment and Taxation Act or tr Education Act.
AND WHEREAS pursuant to Section 76 subsections (1) and (3) of the Property Assessment and Taxation Act Chapter P-10 R.S.N. W.T. 1988 and subsequent amendments thereto which state:
76. (1) Every calendar year the council of a municipal taxing authority shall, by bylaw, establish a municipal mill rate for each property class in the municipal taxation area, for the purpose of raising a property tax for municipal or local purposes.
- (3) Where an Education body makes a request under paragraph 135 (3) (a) of the Education Act of the amount it requires for education purposes, the council of a municipal taxing authority shall, by by-law, establish an education mill rate for each property class in the education district to raise a property tax in the amount required by the Education body.
AND WHEREAS the following sums are necessary, on the basis of the said estimates and demands, after taking into account the said anticipated revenues and estimate of unpaid taxes;
NOW THEREFORE BE IT RESOLVED that the Council of the Municipal Corporation of the Town of Inuvik in Council duly assembled enacts as follows:
## SHORT TITLE
- This by-law may be cited as the "General Tax Levy By-law 2025."
## INTERPRETATION
2. (1) In this by-law:
2. (a) "Mill" means the taxation unit per thousand dollars of assessed value;
- (b) "Mill Rate" means the applicable figure, expressed in parts per thousand, established pursuant to Part II;
- (c) "Person" includes a corporation, but does not include the Town;
- "The Town" means the Municipal Corporation of the Town of Inuvik in the Northwest Territories.
- (2) Except as herein specifically defined, and as the context may otherwise require, the words and expressions used in this by-law mean the same as provided by the Interpretation Act, the Cities, Towns and Villages Act, the Property Assessment and Taxation Act or the Education Act, as the case may be.
## Part I ~ LEVY
3. On behalf of the Town, and pursuant to Section 77 (1) of the "Property Assessment and Taxation Act," there is hereby levied for the year 2023, against all lands in the Town liable to taxation, a tax which is due and payable within sixty (60) days of the mailing date of the
4. The Town Council deems it necessary that the computation of the rate at which such tax is levied shall be based as follows and such is fixed hereby:
3. (a) for the raising of revenue to meet estimated expenditures for the Town for the year 2025 (see "Schedule B" attached to and forming part of this by-law), the following mill rate shall be applied:
4. (b) for the raising of revenue to meet the requirements of the School District for the fiscal year 2025 (see "Schedule A" attached to and forming part of this by-law), the following mill-rate shall be applied:
| Property Class 1 - Commercial | 21.22 mills |
|--------------------------------------------|---------------|
| Property Class 2 -Undeveloped Commercial | 28.42 mills |
| Property Class 3 - Industrial | 21.22 mills |
| Property Class 4 - Undeveloped Industrial | 28.42 mills |
| Property Class 5 - Residential | 16.59 mills |
| Property Class 6 - Undeveloped Residential | 23.12 mills |
| Property Class 7 - Recreational | 17.17 mills |
| Property Class 8 - Institutional | 17.32 mills |
Education Mill Rate
## Part II ~ INTEREST
5. (1) Interest on all taxes levied under this by-law unpaid after sixty (60) days of the mailing date, shall be paid in an amount equal to one point eight percent (1.8%) of the unpaid taxes on the last day of each calendar month thereafter until all sums due under this by-law in respect of such interest and taxes shall be paid.
- (2) All sums paid under this by-law shall be paid and applied firstly in payment of the arrears of property taxes; secondly in payment of arrears of any other tax, levy, expense, or
2.97 mills charge; and, thirdly in payment of current property taxes, and other taxes, levies, expenses or charges.
6. By-law #2740/TAX/24 is hereby repealed.
READ A FIRST TIME THIS 25TH DAY OF JUNE, 2025 A.D. READ A SECOND TIME THIS 25TH DAY OF JUNE, 2025 A.D.
READ A THIRD TIME AND FINALLY PASSED THIS 9TH DAY OF JULY 2025 A.D.
Poto
MAYOR
NIOR ADMINISTRATIVE OFFIC
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I hereby certify that this by-law has been made in accordance with the requirements of the Cities, Towns and Villages Act and the by-laws of the Town of Inuvik.
SENIOR ADMINISTRATIVE OFFICER
Ahja
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March: 21, 2025
Cynthia l'ihlaja Seniur Administrative Officer Town of Inuvik 2 Firth Street PO BOX 1160 INUVIK NT XOE OTO [email protected]
Dear Cynthia Píhlaja:
## 2025 Educalion MUL Bares in Municipal Taxation Areas
To let i a rector are is c pig are has if that 2025 diate mil rates cach ycar at the rate of inflation.
The 2025 inuvik education mill rate is 2.97.
Please do not hesilate to contact nur office at (867) 767-9158 exlension 15051 if therc arc any questions regarding this matter.
Sincerely,
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Kelly Bluck
Kelly Bluck Director, liscal Policy, Finance
- c. Tegwen Jones, Director & Superintendent of Insurance, Finance
Grace Laura, Director, Community Operations, Municipal and inmmunity Affairs
Territoires du Nord Ques