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TOWN OF WEMBLEY
OFFICE CONSOLIDATION
OF THE TAX PENALTY BYLAW
(BYLAW NO. 751)
[Prepared for convenience of reference only.
Incorporates Amending Bylaw No. 751-1 - Passed May 25, 2026]
A Bylaw of the Town of Wembley in the Province of Alberta
for the Purpose of Imposing Penalties on Unpaid Property Taxes.
WHEREAS Sections 344 and 345 of the Municipal Government Act provide that a council may
by bylaw impose a penalty in the year in which a tax is imposed or in any subsequent year, if the
tax remains unpaid after the date shown on the tax notice, and Section 346 of the Municipal
Government Act provides that a penalty imposed under Section 344 or Section 345 is part of the
tax in respect of which it is imposed;
NOW THEREFORE, the Council of the Town of Wembley, in the Province of Alberta, duly
assembled, enacts as follows:
1. This Bylaw may be cited as the "Tax Penalty Bylaw".
PART I - DEFINITIONS
INTERPRETATION
2.
In this Bylaw, including this section, unless contrary to any other Act, these definitions
shall apply:
a.
"Act" means the Municipal Government Act, R.S.A., 2000, c.M-26 and
amendments thereto;
b.
"Current Taxes" means taxes imposed in the current Tax Year for which they are
levied;
c.
"Property Tax Due Date" means July 31st of a Tax Year;
d.
"Tax(es)" has the same meaning as "tax" as provided for and defined in the Act,
and includes any other tax or charge lawfully added to a tax account pursuant to the
Act or any other statute of the Province of Alberta;
e.
"Tax Year" means the annual period for which Current Taxes are imposed,
commencing January 1st and ending December 31st of that year; and
f.
"Town" means the municipal corporation of the Town of Wembley.
PART II - PENALTIES
Bylaw 751
Tax Penalty Bylaw
Office Consolidation Current as of May 25, 2026.
Page 2 of 3
3.
a.
That all Current Taxes that remain unpaid as at 11:59 p.m. on July 31 of that
current Tax Year shall be subject to a penalty of six percent (6%). [Amended by
Bylaw No. 751-1]
b.
That all Current Taxes that remain unpaid as at 11:59 p.m. on November 30th of
that current Tax Year shall be subject to an additional penalty of twelve percent
(12%). [Amended by Bylaw No. 751-1]
c.
That all Taxes that remain unpaid as at 11:59 p.m. on July 31st of each year
subsequent to the Tax Year in which the Taxes were imposed shall be subject to an
additional penalty of six percent (6%) in each year until paid. [Amended by Bylaw
No. 751-1]
d.
That all Taxes that remain unpaid as at 11:59 p.m. on November 30th of each year
subsequent to the Tax Year in which the Taxes were imposed shall be subject to an
additional penalty of twelve percent (12%) in each year until paid. [Amended by
Bylaw No. 751-1]
e.
If any date specified in this section as a penalty date falls on other than a normal day
of business for the Town, then the penalty date shall be deemed to be the next normal
business day.
PART III - INSTALLMENTS
4.
Any person who wishes to pay Taxes by installments, must enter into an agreement with
the Town which provides that:
a. Payments shall be made by way of pre-authorized withdrawals, drawn directly from
that person's bank account;
b. Payments shall be made monthly;
c. If payments for a Tax Year commence after the month of January, the person must
make an initial payment to the Town equal to the total of all past due installments
plus a late filing fee of 1.5% per month on all past due installments from January to
June, inclusive, and, for greater clarity, payments for a Tax Year cannot commence
after the month of June;
d. The payments to be made during each of the months of January to May, inclusive,
shall each be equal to one-twelfth of the estimated Taxes due for that Tax Year;
e. The payments to be made during each of the months of June to December, inclusive,
shall be equal to one-seventh of the amount calculated as follows:
actual Taxes due for that Tax Year LESS aggregate of payments received during
January to May, inclusive;
f.
There is an exemption from the penalty provisions under Section 3 for monthly
payments, provided the person is not in breach of the agreement;
Bylaw 751
Tax Penalty Bylaw
Office Consolidation Current as of May 25, 2026.
Page 3 of 3
g. The penalty provisions under Section 3 shall apply should the person breach the
agreement, and such penalty or penalties shall apply on the balance of Taxes
outstanding on the date of the breach;
h. That the bank's failure to honour any pre-authorized payment shall be deemed to be
a breach of the agreement by the person;
i.
The agreement shall be deemed to be null and void if all Taxes due from the person
are not paid in full up to December 31st of the year preceding the Tax Year in which
the agreement is to commence.
j.
Notwithstanding Section 4(c), a person who acquires title to a property or business
may enter into an agreement with the Town to make monthly payments of Taxes at
any time during the Tax Year without payment of a late filing fee, provided the
agreement is made within 30 days of the date title is transferred.
PART IV - REPEAL BYLAW 531
4.
The Town of Wembley Bylaw No. 531 is hereby repealed.
PART V - ENACTMENT
5.
This Bylaw shall come into full force and effect on the date it is finally passed by council
of the Town.
FIRST READING:
May 9th, 2022
SECOND READING:
May 9th, 2022
THIRD READING:
May 9th, 2022
ORIGINAL SIGNED: 2022.05.09
KELLY PETERSON
MAYOR
ORIGINAL SIGNED: 2022.05.09
NOREEN ZHANG
CAO
OFFICE CONSOLIDATION Disclaimer:
This document is a consolidation of a bylaw with one or more amending bylaws. Anyone making use of
this consolidation is reminded that it has no legislative sanction. Amendments have been included for
convenience of reference only. The approved bylaws should be consulted for all purposes of interpreting
and applying the law.
Bylaws included in this consolidation:
Bylaw 751
Tax Penalty Bylaw
Bylaw 751-1
Tax Penalty Amendment Bylaw