{
 "municipality_id": "gx-000271",
 "municipality": "Empress",
 "status_type": "Village",
 "jurisdiction": "Alberta",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-08",
 "official_website": "https://www.villageofempress.com",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2022 05 Tax Penalty Bylaw",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://villageofempress.com/wp-content/uploads/2022/10/2022-05-Tax-Penalty-Bylaw.pdf",
   "summary": "Establishes penalties for late payment of municipal taxes in the Village of Empress.",
   "capture_sha256": "58ac0089b99ec909845429c3d8f7464a40b2dad63a940d51f53a7b5fc57f661a",
   "captured_at": "2026-06-08T18:48:41+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/58ac0089b99ec909845429c3d8f7464a40b2dad63a940d51f53a7b5fc57f661a.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "on or before the latter of June 30th or the last day of the month following the date the tax notice is sent in the year in which the taxes are imposed",
    "penalty_interest": "10% on 1st day following payment deadline; 10% on 1st day of January if unpaid after Dec 31"
   },
   "fact_citations": {
    "due_dates": "3)",
    "penalty_interest": "4); 5)"
   },
   "transcript_url": "/ca/ab/empress/property-tax/text-58ac0089b99e/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "2022 09 Debts Owing to Tax Roll Bylaw",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://villageofempress.com/wp-content/uploads/2022/10/2022-09-Debts-Owing-to-Tax-Roll-Bylaw.pdf",
   "summary": "Allows the municipality to add certain debts owing to the tax roll for the Village of Empress.",
   "capture_sha256": "ff5b47c6ccf582aef3cdfcf589b19ece7fd46fe0e23cc44a51e856bd9eadad3e",
   "captured_at": "2026-06-08T18:48:41+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/ff5b47c6ccf582aef3cdfcf589b19ece7fd46fe0e23cc44a51e856bd9eadad3e.pdf",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/ab/empress/property-tax/text-ff5b47c6ccf5/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/ab/empress/property-tax/"
}