Tax Penalty Bylaw 2022/09 — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot 836dcf71921e · verified 2026-06-08 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## TOWN OF ROCKY MOUNTAIN HOUSE BYLAW NO. 2022/09 BEING A BYLAW OF THE TOWN OF ROCKY MOUNTAIN HOUSE IN THE PROVINCE OF ALBERTA TO PROVIDE FOR THE IMPOSITION OF PENALTIES FOR NON-PAYMENT OF PROPERTY TAXES, INCLUDING ANY NON-PAYMENT OF TAX PAYMENTS REQUIRED UNDER THE CLEAN ENERGY IMPROVEMENT PROGRAM. WHEREAS pursuant to sections 344 AND 345 of the Municipal Government Act, R.S.A. 2000, c. M-26 and amendments thereto, a Council may pass bylaws respecting the imposition of penalties on unpaid taxes. WHEREAS pursuant to section 390.2 of the Municipal Government Act, R.S.A. 2000, c. M6 and amendments thereto, a property is eligible for a clean energy improvement if th roperty is located in a municipality that has passed a clean energy improvement tax bylan WHEREAS pursuant to 390.3 of the Municipal Government Act, R.S.A. 2000, c. M-26 and amendments thereto, the municipality has passed a clean energy improvement tax bylaw, authorizing Council to impose a clean energy improvement tax in respect of each clean energy improvement made to a property to raise revenue to pay the amount required to recover the costs of those clean energy improvements. NOW THEREFORE the Municipal Council of the Town of Rocky Mountain House, in the Province of Alberta, duly assembled, hereby enacts as follows; 1. The use of the words "Property Tax" covers property taxes for assessed properties, local improvement taxes and Clean Energy Improvement Program Taxes. 2. Any penalties applied will cover all Property Taxes that are outstanding on the date identified. 3. That on August 1st a penalty of four percent (4%) shall be applied on any unpaid amount of Property Taxes levied in the current year. 4. That on October 1st a penalty of six percent (6%) shall be applied on any unpaid amount of Property Taxes levied in the current year. Current year tax penalties will not be compounded. - All Property Taxes levied by the Town of Rocky Mountain House remaining unpaid after the 31st of December of the year in which they were imposed shall have a penalty of ten percent (10%) applied on January 1st. - That any Property Tax penalties imposed by this Bylaw shall be added to and form part of the unpaid taxes. - That Tax Penalty Bylaw 2019/08F is hereby rescinded. 8. This Bylaw shall come into effect upon third and final reading thereof. READ a first time this 5th day of July, 2022. READ a second time this 5th day of July, 2022. Unanimous consent for third reading this 5th day of July, 2022. Read a third time and passed this 5th day of July, 2022.