Bylaw 1074 Providing for the imposition of penalties on unpaid property taxation — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot ab74df1bfc7c · verified 2026-06-08 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

## BYLAW NO. 1074 OF STARLAND COUNTY IN THE PROVINCE OF ALBERTA, CANADA taxation. WHEREAS, Section 344(1) of the Municipal Government Act, being Chapter M-26 i the Statutes of Alberta, notes that a Council may by bylaw impose penalties e year in which a tax is imposed if the tax remains unpaid after the date show on the tax notice; AND WHEREAS, Section 345(1) of the Municipal Government Act notes that the Council may by bylaw impose penalties in any year following the year in which ax is imposed if the tax remains unpaid after December 31 of the year in which it AND WHEREAS, a penalty set out under these sections is imposed at the rate set out in this bylaw; AND WHEREAS, a penalty must not be imposed sooner than 30 days after the tax notice is sent out; NOW THEREFORE, the Council of Starland County, duly assembled, enacts as follows: ## SECTION 1 - DEFINITIONS In this Bylaw: - (1.1) "Current Taxes" shall mean all taxes which are imposed or levied in the current year - (1.2) "Tax Arrears" means taxes that remain unpaid after December 31st of the year in which they were imposed. ## SECTION 2 - CONDITIONS - (2.1) Current taxes levied in any year shall be due and payable in full on or before the 30" day of September. - (22) In the event of any current taxes not being paid on or before the 30" day of September in any year, there shall be added to the current taxes, by way of penalty, on the 15t day of October an amount equal to Eight (8%) Percent of such unpaid current taxes. - (2.3) On March 1s in each year there shall be added to all tax arrears not paid prior to March 1s; , an amount by way of penalty, equal to Ten (10%) Percent of such tax arrears. - (2.4) Any penalty added to current taxes or tax arrears shall be added to and form part of the unpaid taxes. - Should the last day of September or the last day of February in any year be a weekend or statutory holiday, the tax payable date shall be the next regular business day with the specified penalty being imposed the day following.  Bylaw 1074 - Penalties on Unpaid Taxes ## SECTION 3 - EFFECTIVE DATE - (3.1) This Bylaw shall be effective as of third and final reading thereof. - (3.2) This Bylaw rescinds all previous Bylaws that impose or amend amounts imposed on property taxation including Bylaw 895 and Bylaw 954. First reading on motion of Reeve McLeod done in Council this 8th day of March, 2005. Second reading on motion of Councillor Avramenko, done in Council this 8th day of March, 2005. Third and final reading on motion of Deputy Reeve Grenville, done in Council this 8th day of March, 2005. Done and Passed in Council this 8th day of March, 2005. ## STARLAND COUNTY   hes K. BARRY MCLEOD REEVE ROSS D. RAWLUSYK CHIEF ADMINISTRATIVE OFFICER