This is an automated transcription (OCR) of the captured
official document — minor recognition errors are possible; the source
document governs.
Snapshot 7ec65de3f90f · verified 2026-06-08 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
## BY-LAW #2019-003 OF THE VILLAGE OF ROCKYFORD IN THE PROVINCE OF ALBERTA
## BEING A BYLAW OF THE VILLAGE OF ROCK YFORD, IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR PENALTIES ON UNPAID TAXES
WHEREAS, by authority of Section 344 of the Municipal Government Act, R.S.A. 2000, Ch. M-26, Council may impose penalties in the year in which a tax is imposed if the tax remains unpaid after the date shown on the tax notice.
WHEREAS, by authority of Section 345 of the Municipal Government Act, R.S.A. 2000, Ch. M-26, a Council may impose penalties in any year following the year in which the tax is imposed if the tax remains unpaid after December 31 of the year in which it is imposed.
AND WHEREAS, the penalty imposed under Section 344 shall be added to and form part of the unpaid taxes, as long as no penalty is imposed sooner than 30 days after the tax notice is sent out.
NOW THEREFORE the Council of the Village of Rockyford duly assembled, enacts as follows:
## 1. NAME:
- 1.1 This Bylaw may be cited as the "Tax Penalty Bylaw" of the Village of Rockyford.
## 2. DEFINITIONS
In this Bylaw unless the context otherwise requires:
"Current Taxes" means taxes levied within the current calendar year.
"Taxes" includes all property taxes, penalties, unpaid costs, charges and expenses as provided in Section 553 of the Municipal Government Act, R.S.A. 2000, Ch. M-26, and all other taxes or charges lawfully imposed pursuant to the Municipal Government Act, R.S.A. Ch. M-26 or any other statute of the Province of Alberta.
"Tax Arrears" means taxes that remain unpaid after December 31 of the year in which they are imposed.
## 3. PROVISIONS
- a) Any taxes levied for the current year remaining unpaid after July 31 are subject to an 18% penalty on the current amount.
2. All taxes remaining outstanding as of Dec. 31 will be subject to an 18% penalty.
- c) Any penalty added to current taxes or tax arrears shall be added to and form part of the unpaid taxes.
## 4. EFFECTIVE DATE
This Bylaw shall take effect on the day of the third and final reading.
## 5. REPEAL
Bylaw 10-91 and 3-92 are hereby repealed.
Read a first time this\_10th Day of April 2019
Read a second time this \_10*h Day of\_Apnl\_ 2019
Received permission to proceed to third and final reading this\_10" Day of \_April, 2019
Read a third time and passed this \_10M Day of \_April\_ 2019
<!-- image -->
<!-- image -->
emacdonara
Municipal Administrator