Tax Penalty Bylaw 2022

Coaldale, Alberta

This is the exact embedded text of the captured official document. Snapshot d865a89dc9e9 · verified 2026-06-08 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

Page 1 of 4 Town of Coaldale Tax Penalty Bylaw 848-C-02-22 February 28, 2022 BYLAW 842-C-02-22 TOWN OF COALDALE PROVINCE OF ALBERTA BEING A BYLAW OF THE TOWN OF COALDALE TO AUTHORIZE THE IMPOSITION OF PENALTIES ON ALL TAXES REMAINING UNPAID ON DAYS SPECIFIED WHEREAS pursuant to Section 344(1) of the Municipal Government Act, Revised Statutes of Alberta 2000, Chapter M-26, Town Council may pass a bylaw to impose penalties in the year in which a tax is imposed if the tax remains unpaid after the date shown on the tax notice; AND WHERAS Section 345(1) of the Municipal Government Act, Revised Statutes of Alberta 2000, Chapter M-26, Town Council may pass a bylaw to impose penalties in any year following the year in which a tax is imposed if the tax remains unpaid after December 31 of the year in which it is imposed; NOW THEREFORE, the Council of the Town of Coaldale, in the Province of Alberta, duly assembled, enacts as follows: 1. Definitions: a. Current Taxes means taxes levied within the current calendar year. b. Taxes includes annual and supplementary property taxes, special and local improvement, and all other taxes or charged lawfully imposed pursuant to the Municipal Government Act, Revised Statutes of Alberta 2000, Chapter M-26 or any other statue of the Province of Alberta. c. Tax Arrears means taxes that remain unpaid after December 31 of the year in which they are imposed. 2. Any taxes levied for the for the current year remaining unpaid are subject to penalties at the rates set out in Schedule A. 3. Any taxes in the current year that are payable in accordance with the Tax Installment Payment Plan (TIPP) are not subjected to penalties. If these taxes are not paid in accordance with the conditions of the Tax Installment Payment Plan (TIPP), the taxes levied for the current year and remain unpaid after the due date are subject to penalties at the rates set out in Schedule A. 4. Additional charges levied during the current year pursuant to Section 553, 553.1 and 553.2 of the Municipal Government Act, Revised Statutes of Alberta 2000, Chapter M-26, or section 21(4)(a) of the Weed control act, S.A. 2008, c. W-5.1, are due by the date indicated on the notice but not less than thirty (30) days after the notice is sent. Any amounts remaining unpaid after the due date are subject to penalties at the rates set out in Schedule A. Page 2 of 4 Town of Coaldale Tax Penalty Bylaw 848-C-02-22 February 28, 2022 5. Any tax arrears are subject to penalties and rates set out in Schedule A. 6. Any penalty added to current taxes or tax arrears shall be added to and form part of the unpaid taxes. 7. This bylaw shall be cited as, "Tax Penalty Bylaw" 8. That Bylaw 808-C-04-21 be repealed upon the effective date of this bylaw. 9. This Bylaw shall take effect on the date of final passing thereof. READ a FIRST time this 28th day of February, 2022, for Tax Penalty Bylaw 842-C-02-22. ______________________________ ________________________________ Mayor - Jack Van Rijn CAO - Kalen Hastings Motion: 68-2022 READ a SECOND time this 28th day of February, 2022, for Tax Penalty Bylaw 842-C-02- 22. ______________________________ _________________________________ Mayor - Jack Van Rijn CAO - Kalen Hastings Motion: 69-2022 UNANIMOUS CONSENT to hold all three readings in one meeting for Tax Penalty Bylaw 842-C-02-22, this 28th day of February, 2022. _______________________________ _________________________________ Mayor - Jack Van Rijn CAO - Kalen Hastings Motion: 70-2022 Page 3 of 4 Town of Coaldale Tax Penalty Bylaw 848-C-02-22 February 28, 2022 READ a THIRD and FINAL time this 28th day of February, 2022, for Tax Penalty Bylaw 842-C-02-22. _______________________________ ________________________________ Mayor - Jack Van Rijn CAO - Kalen Hastings Motion: 71-2022 Page 4 of 4 Town of Coaldale Tax Penalty Bylaw 848-C-02-22 February 28, 2022 SCHEDULE A BYLAW 842-C-02-22 TAX PENALTIES 1st Day of the Month Current Taxes Tax Arrears Additional Charges January 1.5% 1.5% February 1.5% 1.5% March 1.5% 1.5% April 1.5% 1.5% May 1.5% 1.5% June 1.5% 1.5% July 9.0% 1.5% 1.5% August 1.5% 1.5% 1.5% September 1.5% 1.5% 1.5% October 1.5% 1.5% 1.5% November 1.5% 1.5% 1.5% December 1.5% 1.5% 1.5%