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VILLAGE OF EMPRESS
BYLAW NO. 2022-05
PROPERTY TAX PENALTIES BYLAW
BEING A BYLAW OF THE VILLAGE OF EMPRESS, IN THE PROVINCE OF
ALBERTA TO SPECIFY A TIME FOR THE PAYMENT OF CURRENT TAXES AND TO
PROVIDE FOR THE IMPOSITION OF PENALTIES FOR NON-PAYMENT OF
CURRENT TAXES AND TAX ARREARS.
WHEREAS, S ection 344 of the Municipal Government Act, being Chapter M-26 of the
Revised Statutes of Alberta, 2000, and amendments thereto, authorizes a Council, by 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 WHEREAS, S ection 345 of the said Municipal Government Act, further provides that
in the event of any taxes remaining unpaid after December 31st, of the year for which they are
levied, the Council may, by bylaw, provide for the imposition of penalties in the next following year
and in each following year thereafter so long as the taxes remain unpaid:
NOW THEREFORE, the Council of the Village of Empress in the Province of Alberta, duly
assembled enacts as follows:
1.)
This bylaw may be cited as the Property Tax Penalties Bylaw.
2.)
Definitions:
Current Taxes means all taxes which are imposed or levied in the current year in which they
are imposed.
Tax Arrears means taxes that remain unpaid after December 31st of the year in which they
are imposed.
3)
Current taxes levied in any year shall be due and payable in full 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.
4)
In the event of any current tax not being paid on or before the date noted in Clause 3 in any
year, there shall be added to the unpaid taxes, by way of penalty, on the 1st day following the
payment deadline noted in Clause 3 an amount equal to ten percent (1 0%) of all such unpaid
taxes.
5)
In the event of any current or tax arrears not paid on or before the 31st day of December in
any year, there shall be added to the unpaid taxes, by way of further penalty, on the 1st day
of January, an amount equal to ten percent (10%) of such unpaid taxes.
6)
Any penalty added to current taxes or tax arrears shall be added to and form part of the
unpaid taxes.
7)
This bylaw and any subsequent amendments to this bylaw shall remain in force from year
Property Ta x Penalties Bylaw
Bylaw N o. 2022-05
Page 2
to year until repealed.
8)
Nothing in this bylaw shall be construed to extend the time for payment of taxes, nor in
any way impair or restrict any remedy available to the Village of Empress for the
collection of taxes.
9)
This bylaw shall be in effect upon final passing of this Bylaw and the terms and conditions
contained herein supersede any and all tax penalty rates formerly in effect.
10)
Bylaw No. 2-2020 is hereby repealed.
Read a first time this 23rd day of June, 2022.
Read a second time this 23rd day of June, 2022.
Motion to allow for Third and final reading passed unanimously by Council this 23rd day of
June, 2022.
Read a third and final time this 23rd day of June, 2022.
Harold Johnsrude
__________________________
Official Administrator
Kelly Tucker
__________________________
ICAO