This is the exact embedded text of the captured official document.
Snapshot 2d10fcda676d · verified 2026-06-08 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
-^Thorhild
County
Bylaw: 05-2025
Tax Penalty Bylaw
BEING A BYLAW OF THORHILD COUNTY IN THE PROVINCE OF ALBERTA TO
PROVIDE FOR THE IMPOSITION OF PENALTIES ON UNPAID TAXES.
WHEREAS, section 344 of the Municipal Government Act (MGA), RSA, 2000, Chapter
M-26 and any 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, section 345 of the MGA allows Council, by bylaw, to impose penalties
in any year following the year in which a tax is imposed if the tax remains unpaid after
December 31 of the year in which it is imposed;
AND WHEREAS, section 346 of the MGA states that a penalty imposed under section
344 or 345 is part of the tax in respect of which it is imposed;
NOW THEREFORE, the Council of Thorhild County, duly assembled enacts as follows:
1.0 TITLE
1.1 This Bylaw may be cited as the "Tax Penalty Bylaw".
2.0 DEFINITIONS
2.1 In this Bylaw:
a) "Arrears Taxes" means taxes that remain unpaid after December 31 of
the year in which is levied;
b) "Current Taxes" means taxes which are imposed or levied in the current
year, local improvement taxes and alt other taxes, costs or charges
added to the tax roll as applicable under the MGA;
c) "County" means Thorhild County in the Province of Alberta.
3.0 PENALTIES
3.1 A penalty often percent (10%) will be imposed on all Current Taxes or portion
thereof that remains unpaid on the day after the due date shown on the tax
notice.
3.2 A penalty of fifteen percent (15%) will be imposed on all Arrears Taxes on
March 1st.
Page 1 of 2 Bylaw 05-2025 Initials: Reeve" '-f CAP
4.0 PENALTY APPLICATION
4.1 All banking institution payment reports submitted to the County will be
processed using the transaction date indicated on the banking report as the
date of payment received by the County.
4.2 Any payments that are placed in the external drop box at the County's main
administration office after 4:30pm on the tax due date will be subject to the
applicable penalty.
4.3 In the case of a tax payment being made to a utility account in error, the tax
department will correct the error. The transaction date on the official banking
institute report will be used as the date the County received the payment, and
a penalty may be applicable.
5.0 TAX INSTALLMENT PAYMENT PLAN (TIPP)
5.1 Any person(s) enrolled in the TIPP program and is in good standing, will not
have a penalty applied to any remaining unpaid amount.
6.0 NON-SUFFICIENT FUNDS (NSF)
6.1 Tax payments returned NSF will be subject to an NSF charge pursuant to
Policy 605 Administration, Property Tax and Assessment Services Schedule
of Fees, and all applicable penalties.
7.0 REPEAL
7.1 This Bylaw shall repeal Bylaw 1197-2015.
8.0 EFFECTIVE DATE
8.1 This Bylaw comes into effect on the day of final reading.
READ A FIRST TIME IN COUNCIL THIS 11th DAY OF MARCH 2025.
READ A SECOND TIME IN COUNCIL THIS 11th DAY OF MARCH 2025.
UNANIMOUSLY AGREED THAT BYLAW 05-2025 BE GIVEN THIRD READING.
READ A THIRD TIME IN COUNCIL THIS 11th DAY OF MARCH 2025.
^. //L.
Reeve
,1
Chi^f/Admihistrative Officer
/ '
Page 2 of 2 Bylaw 05-2025 Initials: Reeve ^ CAP