{
 "municipality_id": "gx-000477",
 "municipality": "Whispering Hills",
 "status_type": "Summer Village",
 "jurisdiction": "Alberta",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-08",
 "official_website": "http://www.mywhisperinghills.com",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "140-25 Tax Penalty Bylaw",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://mywhisperinghills.com/Whispering%20Hills/Bylaws/140-25%20Tax%20Penalties.pdf",
   "summary": "Bylaw 140-25 establishing penalties for late payment of municipal taxes in Whispering Hills.",
   "capture_sha256": "8b8a66e2f81164c477138bf0b2f351fac690db0138d4fe918dbdbcf881830a80",
   "captured_at": "2026-06-08T18:48:41+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/8b8a66e2f81164c477138bf0b2f351fac690db0138d4fe918dbdbcf881830a80.pdf",
   "link_dead": false,
   "facts": {
    "penalty_interest": "18% ... after August 1st of each year; further penalty of 18% ... as of January 1st of the following year"
   },
   "fact_citations": {
    "penalty_interest": "s. 3.1, s. 3.2"
   },
   "transcript_url": "/ca/ab/whispering-hills/property-tax/text-8b8a66e2f811/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/ab/whispering-hills/property-tax/"
}