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unofficial consolidation, the official version is held by the municipal clerk.
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## BYLAW TITLE:
## PURPOSE:
## ENACTMENT:
TAX PENALTY BYLAW
## A BYLAW OF THE TOWN OF RAINBOW LAKE, IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR THE IMPOSITON OF PENALTIES ON UNPAID PROPERTY TAXES
Whereas, pursuant to sections 344 and 345 of the Municipal Government Act, R.S.A. 2000, c. M-26 (MGA), Council may impose penalties on unpaid taxes at the rates set out in the bylaw, and pursuant to section 340 of the MGA, may permit taxes to be paid by installments. (Bylaw No. 264, August 27, 1990)
If any clause in this bylaw is found to be invalid, it shall be severed from the remainder of the bylaw and shall not invalidate the whole bylaw.
With the coming into force and effect of this bylaw, Bylaw No. 192 shall be repealed.
This bylaw shall come into force and effect on June 30, 2019
NOW THEREFORE, COUNCIL OF THE TOWN OF RAINBOW LAKE, IN THE PROVINCE OF ALBERTA, ENACTS AS FOLLOWS:
## CITATION:
This bylaw shall be known as the "Tax Penalty Bylaw"
## DEFINITIONS:
For the purposes of this bylaw:
## BYLAW NO. 2019-02
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## BYLAW NO. 2019-02
"Arrears" means property taxes that remain unpaid past December 31 of the year in which they were imposed;
"Current" means the year in which a property tax is imposed;
"Taxes" or "property taxes" include all property taxes, local improvement taxes and all other taxes or charges lawfully imposed against a property by the Town of Rainbow Lake pursuant to the Municipal Government Act or any other statute of the province of Alberta.
When any current property taxes remain unpaid after the due date set out in the annual tax notice:
a two percent (2%) penalty on all current outstanding taxes shall be applied thirty (30) days after the date of mailing of the current tax notice in any year or the first day of July of that year whichever is the later date;
a two percent (2%) penalty on all current outstanding taxes, inclusive of taxes in arrears, shall be applied on the first business day of each month following the due date until such time as the outstanding taxes are paid in full;
Tax accounts enrolled in the Tax Installment Payment Plan for the current property taxes shall be exempt from penalties provided there is no default in payment.
READ A FIRST TIME this 6th day of May, 2019
READ A SECOND TIME this 6th day of May, 2019.
READ A THIRD TIME and finally passed this 6th day of May, 2019.
## GENERAL RULES AND SPECIAL PROVISIONS:
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## BYLAW NO. 2019-02
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Whichell Janis
Mayor
Chief Administrative Officer
NEXT REVIEW DATE: APRIL 05, 2021