This is the exact embedded text of the captured official document.
Snapshot a8d3d4a69e96 · verified 2026-06-08 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
CITY OF COLD LAKE
BYLAW 825-FN-23
A BYLAW OF THE CITY OF COLD LAKE, IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR THE
IMPOSITION OF PENALTIES ON UNPAID TAXES
PURSUANT to section 344 ofthe Municipal GovernmentAct, RSA 2000, Chapter M-26 council may by bylaw
impose penalties in the year in which a tax is imposed ifthe tax remains unpaid after the date shown on the tax
notice; and pursuant to section 345 ofthe Municipal GovernmentAct, RSA 2000, Chapter M-26 council may by
bylaw impose penalties in any year following the year in which a tax is imposed ifthe tax remains unpaid after
December 31 ofthe year in which it is imposed;
WHEREAS Council deems it necessary to impose penalties for non-payment of taxes in the current year and
other years;
NOW THEREFORE the Council of the City of Cold Lake in the Province of Alberta, in Council duly
assembled hereby enacts as follows:
SECTION 1-TITLE
1.1
This Bylaw shall be cited as the "Tax Penalty Bylaw".
SECTION 2 -PENALTY FOR NON-PAYMENT OF TAXES IN CURRENT YEAR
2.1
That a penalty shall be applied to current unpaid taxes as follows:
2.1.1
2% penalty on July
1 of each year or 30 days from the date of mailing of the tax notice,
whichever is later;
2.1.2
Further 2% penalty on August 1 of each year;
2.1.3
Further 2% penalty on September I of each year;
2.1.4
Further 2% penalty on October I of each year;
2.1.5
Further 2% penalty on November I of each year; and
2.1.6
Further 2% penalty on December I of each year.
2.2
The penalty applied as per section 2.1 will not be compounded during the current year.
SECTION 3-PENALTY FOR NON-PAYMENT OF TAXES IN OTHER YEARS
3.1
That a penalty shall be applied on those taxes that remain outstanding as ofDecember 31 ofthe previous
year as follows:
3.1.1
3% penalty on January 1 of each year; and
3.1.2
Further 12% penalty on February I of each year.
3.2
The penalty applied as per section 3.1 will include accumulated penalties.
SECTION 4-SUPPLEMENTARY TAX PENALTY
4.1
That a penalty of 12% shall be applied to any outstanding supplementary taxes on March I ofthe
current year.
SECTION 5--BYLAW REPEAL
5.1
Bylaw No. 014-AN-97, being the Tax Penalty Bylaw, is hereby repealed.
SECTION 6- ENACTMENT
6.1
This Bylaw shall come into full force and effect upon the date of its final reading.
FIRST READING passed in open Council duly assembled in the City ofCold Lake, in the Province ofAlberta,
this 12day ofDecember, 2023, A.D. on motion by Councillor Lefebvre.
CARRIED
UNANIMOUSLY
SECOND READING passed in open Council duly assembled in the City of Cold Lake, in the Province of
Alberta, this 12day ofDecember, 2023, A.D. on motion by Councillor Bailey.
CARRIED
UNANIMOUSLY
-
825-FN-23 Tax Penalty Bylaw
Page 1 of2
CITY OF COLD LAKE
BYLAW 825-FN-23
CONSENT FOR THIRD AND FINAL READING granted on motion by Councillor Mattice.
CARRIED
UNANIMOUSLY
THIRD READING passed in open Council duly assembled in the City ofCold Lake, in the Province ofAlbe1ta,
this 12day ofDecember, 2023, A.D. on motion by Councilor Vining.
CARRIED
UNANIMOUSLY
Executed this 13 day ofDecember, 2023.
825-FN-23 Tax Penalty Bylaw
Page2 of2