{
 "municipality_id": "gx-000247",
 "municipality": "Cowley",
 "status_type": "Village",
 "jurisdiction": "Alberta",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-08",
 "official_website": "https://cowley.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Penalty on Property Taxes Bylaw No. 404",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://cowley.ca/wp-content/uploads/2019/09/404-Penalty-on-Property-Taxes-Bylaw.pdf",
   "summary": "Village of Cowley bylaw establishing penalties for late payment of property taxes.",
   "capture_sha256": "3cbe241f27439a2c788ac8d8e0b9b63c883f46646d58d0270b6f8bfa15404cef",
   "captured_at": "2026-06-08T18:48:41+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/3cbe241f27439a2c788ac8d8e0b9b63c883f46646d58d0270b6f8bfa15404cef.pdf",
   "link_dead": false,
   "facts": {
    "penalty_interest": "twelve percent (12%) of the amount due (August 31); twelve percent (12%) of the amount due (first day of January)"
   },
   "fact_citations": {
    "penalty_interest": "s. 1; s. 2"
   },
   "transcript_url": "/ca/ab/cowley/property-tax/text-3cbe241f2743/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/ab/cowley/property-tax/"
}