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Bylaw 404
Page 1 of 1
VILLAGE OF COWLEY
BYLAW # 404
Penalty on Property Taxes
A Bylaw of the Village of Cowley in the Province of Alberta,
to establish a penalty on unpaid current taxes and unpaid arrears taxes.
WHEREAS, pursuant to sections 344, 345 and 346 of the Municipal Government Act, being Chapter M-26
of the Revised Statutes of Alberta 2000, and amendments thereto, a municipality has the authority to
pass a bylaw imposing penalties on unpaid current and arrears taxes.
NOW THEREFORE, pursuant to the provisions of the Municipal Government Act, it is hereby enacted by
the Council of the Village of Cowley as follows:
1. That any taxes levied due and payable in the current year remain unpaid by August 31 of that
year, shall by way of penalty, an amount equal to twelve percent (12%) of the amount due, be
added to and form part of the unpaid taxes.
2. That any remaining unpaid taxes after December 31 of the year, shall by way of penalty, an
amount equal to twelve percent (12%) of the amount due, be added on the first day of January,
and each succeeding year thereafter so long as the arrears remain unpaid, and each penalty be
added to and form part of the unpaid taxes.
3. This bylaw shall herewith rescind and replace all previous bylaws relating to penalties on tax
arrears.
4. This bylaw comes into force and effect upon third and final reading thereof.
Read a first time this _____14___day of ______________July______, 2015.
Read a second time this ___14_____day of ____________July_______, 2015.
Read a third time and passed this ____14____day of __________July__________, 2015.
__________________________________ __________________________________
Mayor - Garry Hackler CAO - Cindy Cornish