"Brantford to Sell Off House Willed to Six Nations for Back Taxes"

Brantford City Council will be holding a tax sale on a Six Nations owned property in the city.

The property at 431 West St., which was deeded to Six Nations in 2008, owes about $40,000 in unpaid property taxes to the City of Brantford.

Because property taxes have remained unpaid for three years, the city is moving forward with the sale, said Patrick Telfer, manager of revenue for the city.

"The City is proceeding with a tax sale of the property located at 431 West Street because the taxes remain unpaid," Telfer wrote in an e-mail to The Turtle Island News.

If Six Nations wants to redeem the property, he said, it would have to pay the arrears, plus other fees and charges to the account.

"This payment would have to be made to the City before the City accepts a bid in the tax sale tendering process," said Telfer.

Telfer said advertising of the sale will begin this fall, overturning an earlier council resolution to delay the sale until it consults with its legal department.

The former owner of the property bequeathed it to Six Nations after he died and it was left in trust with Lonny Bomberry, director of Six Nations Lands and Resources.

Telfer said because Six Nations has not applied for a review of the property's tax assessment with the Municipal Property Assessment Corporation (MPAC), it is considered a taxable property.

"While the City levies property taxes, the Municipal Property Assessment Corporation determines whether a property is exempt from taxation or not," said Telfer. "The property owner may make an application to MPAC for exempt status based on the grounds for exemption set out in the Assessment Act. As far as I am aware, the property owner has not done this."

The Assessment Act is a seven-page document that lists out over 30 different reasons why a property within a municipality in Ontario could be considered tax-exempt. Hospitals, cemeteries and educational institutes are among the properties considered tax-exempt, as well as Crown land, including reserve land.

MPAC has argued that because the property is not situated on Crown land and Six Nations hasn't applied for an exemption, it is subject to property taxes because it sits within the city's municipal boundaries.

However, section 36 of the Indian Act states: "Where lands have been set apart for the use and benefit of a band and legal title is not vested in Her Majesty, this (Indian) Act applies as though the lands were a reserve within the meaning of this (Indian) Act."

Telfer said Six Nations has to bring that argument forward to MPAC.

"The owner should provide MPAC with all relevant information to support this application (for tax exemption), including any legal arguments" such as Section 36 of the Indian Act, he said.

Elected Chief Bill Montour said at a Committee of the Whole meeting in early June that Six Nations and Brantford signed an agreement in 1997 that contains a clause he believes also exempts the property from taxation.

The 1997 agreement on municipal land use of unceded Six Nations' land in Brantford states that Six Nations, jointly with the city or a corporation, "may develop on lands within the city and the city will not object to the lands being held 'in trust.'"

Bomberry had said he brought that argument forward during a meeting with city officials in June but the city's legal department was "totally in the dark" about that agreement.

Six Nations owns another property at 110 Gilkison Ave., held in trust by the Mohawk Nation, that's also being targeted by the city for unpaid property taxes. No decision has been made to sell that property yet. Collectively, both properties owe $90,000 to the city.

Montour said earlier the issue will most likely end up in court. Montour and Brantford Mayor Chris Friel have not returned calls for comment.