This is the exact embedded text of the captured official document.
Snapshot 6a04bffd609c · verified 2026-08-23 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
BYLAW NO 2107-26
BEING A BYLAW OF THE CITY OF WETASKIWIN, IN THE PROVINCE OF ALBERTA, TO
AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY
WITHIN THE CITY OF WETASKIWIN FOR THE 2026 TAXATION YEAR
WHEREAS pursuant to the Municipal Government Act, RSA 2000, Chapter M-26, section 353, as
amended, provides that a property tax bylaw that imposes taxes on properties within the municipality
to raise revenue and meet estimated expenditures and requisitions must be passed annually by
Council; and
WHEREAS the City of Wetaskiwin has prepared and adopted detailed estimates of municipal
revenue, expense and expenditures as required, at the Council Meeting held on December 9, 2025;
and
WHEREAS the total taxable assessment of land, buildings and improvements for the City of
Wetaskiwin is $1,618,517,030; and
WHEREAS it is estimated that the tax levy for the municipal requirements for the City of
Wetaskiwin for the year 2026 totals $22,183,914; and;
WHEREAS the required tax to pay the requisition from the Alberta School Foundation Fund is
$4,232,750; and
WHEREAS the required tax to pay the requisition from the St. Thomas Aquinas RCSRD is
$490,462; and
WHEREAS the required tax to pay the requisition from the Wetaskiwin & Area Lodge Authority
is $291,350; and
AND WHEREAS the required tax to pay the requisition from the Province for the preparation of the
designated industrial property assessment is $2,039;
NOW THEREFORE under the authority of the Municipal Government Act, the Council of the City of
Wetaskiwin, in the Province of Alberta, enacts as follows:
1.
TITLE
1.1.
This Bylaw may be cited as the '2026 Property Tax Rate Bylaw.'
2.
DEFINITIONS
2.1.
In this bylaw:
a)
'Act' means the Municipal Government Act, RSA 2000, Chapter M-26, as amended;
b)
'Assessment Roll' is as defined in section 303 of the Act;
c)
'Chief Administrative Officer or 'CAO' means the Chief Administrative
Officer as appointed by Council, including the CAO's delegate;
Bylaw No. 2107-26
Property Tax Rate Bylaw
Page 2 of 4
d)
'City' means the incorporated municipality of the City of Wetaskiwin;
e)
'Designated Industrial Property' or 'DIP' is as defined in section 284(1) of the Act;
a)
'Farmland' is as defined in section 297(4)(a) of the Act;
b)
'Linear' is as defined in section 284(1)(k) of the Act;
c)
'Machinery and Equipment' means machinery and equipment
used for manufacturing and processing as set out in section 297
of the Act;
d)
'Non-Residential' is as defined in section 297(4)(b) of the Act;
e)
'Requisitions' are as defined in section 326 of the Act;
f)
'Tax Arrears' 'means taxes that remain unpaid after December 31 of the
year in which they are imposed;'1
g)
'Tax Rate' is as described in Division 2, 'Property Tax' of the Act;
h)
'Tax Recovery' 'means a notice, in writing, that part or all of the taxes
imposed in respect of a parcel of land by a municipality are in arrears.'2
3.
INTERPRETATION AND APPLICATION
3.1.
That the Chief Administrative Officer is hereby authorized to levy the following Tax
Rates on the assessed value of all property as shown on the Assessment Roll of the
City of Wetaskiwin:
[THIS SPACE HAS BEEN INTENTIONALLY LEFT BLANK]
Bylaw No. 2107-26
Property Tax Rate Bylaw
Page 3 of 4
1 Municipal Government Act, RSA 2000, c. M-26, s 326(1).
2 Municipal Government Act, RSA 2000, c. M-26, s 410(f).
4.
GENERAL
4.1.
The tax payment deadline for 2026 is established as June 30, 2026.
5.
ENFORCEMENT AND PENALTY
5.1.
Pursuant to Tax Penalty Bylaw 1958-20, and any amendments, and the Act, a
property in Tax Arrears for more than one year will be included in the annual Tax
Bylaw No. 2107-26
Property Tax Rate Bylaw
Page 4 of 4
Arrears List.
5.2.
In conjunction with the Act, Tax Recovery notification steps for any Tax Arrears
will be undertaken.
6.
SEVERABILITY
6.1
If a court of competent jurisdiction should declare any section or subsection of this
bylaw to be invalid, such section or subsection shall not be construed as having
persuaded or influenced Council to pass the remainder of the bylaw, and it is
hereby declared that the remainder of the bylaw shall be valid and remain in force.
7.
TRANSITION
7.1
This bylaw shall come into full force and effect upon third and final reading.
READ a first time this 28 day of April, 2026 READ
a second time this 28 day of April, 2026 READ a
third time this 28 day of April, 2026
Original Signed & Sealed
Joe Branco, Mayor
Original Signed & Sealed
Sue Howard, City Manager