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VILLAGE OF ANMORE
BYLAW NO. 652 -2021
A bylaw to establish an Alternative Municipal Tax Collection Scheme
WHEREAS section 235 of the Community Charter, S.B.C., 2003, authorizes
municipalities, by bylaw, to establish one or more dates on which all or part of the
property taxes under this Part are due.;
AND WHEREAS the Local Government Act authorizes a local government to amend its
bylaws from time to time;
NOW THEREFORE the Municipal Council of the Village of Anmore, in open meeting
assembled, enacts as follows:
1.
That this bylaw may be cited for all purposes as "Anmore Alternative Municipal
Tax Collection Scheme Bylaw No. 652-2021".
2.
The Collector shall in each year add to the unpaid taxes of the current year, for
each parcel of land and its improvements on the property tax roll, five percent
(5%) of the amount unpaid as at midnight on the second (2nd) day of July of that
year; and shall in like manner add to the unpaid taxes of the current year five
percent (5%) of the amount unpaid as at midnight on the thirtieth (30th) day of
September of that year.
The aggregate of the above specified percentage additions shall equal ten
percent (10%).
3.
The said unpaid taxes with the penalty amount or amounts added thereto, shall
thereafter be deemed to be the balance of the current year's taxes due to
December 31st of that year.
4.
If a portion of this bylaw is found invalid by a court, it will be severed, and the
remainder of the bylaw will remain in effect.
5.
The bylaw shall be established from the 2021 taxation year.
Anmore Alternative Municipal Tax Collection Scheme Bylaw No. 652-2021
Page 2
READ a first time the
19th day of October, 2021
READ a second time the
19th day of October, 2021
READ a third time the
19th day of October, 2021
ADOPTED the
2nd day of November, 2021
____________________________________
MAYOR
____________________________________
CORPORATE OFFICER