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City of Duncan
Tax Due Date and Penalty Additions Bylaw No. 3084, 2013
(With Amendments to February 6, 2023)
Consolidated for Convenience Only
This consolidation is not a legal document. Certified copies of the original bylaws should be consulted for all
interpretations and applications of the bylaws of this subject
Bylaw No. 3084.01, 2020 - Adopted May 4, 2020
Bylaw No. 3084.02, 2023 - Adopted February 6, 2023
Tax Due Date and Penalty Additions Bylaw No. 3084
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CITY OF DUNCAN
BYLAW NO. 3084, 2013
A BYLAW TO ESTABLISH A MUNICIPAL TAX COLLECTION SCHEME
ESTABLISHING PENALTIES TO BE APPLIED IN RELATION TO PAYMENTS MADE
AFTER A TAX DUE DATE ESTABLISHED BY THE BYLAW
WHEREAS the Community Charter sets the general tax collection scheme;
AND WHEREAS it is the intention of Council to create an alternative tax collection
scheme under the Community Charter;
NOW THEREFORE the Council for the Corporation of the City of Duncan enacts as
follows:
1.
Administration:
1.1
If all or part of property taxes for the current taxation year for the parcel of
land and its improvements on the assessment roll remain unpaid after the
first working day in July of the year those taxes are levied, the Collector will
add to the said unpaid property taxes a penalty equal to 5% of the portion
that remains unpaid.
1.2
If all or part of property taxes for the current taxation year for a parcel of land
and its improvements on the assessment roll remain unpaid after the first
working day in September of the year those taxes are levied, the Collector
will add to the said unpaid property taxes an additional penalty equal to 5%
of the portion that remains unpaid (this penalty will not be applied against the
penalty charged in accordance with Section 1.1).
1.3
The penalties referred to in Section 1.1 and 1.2 are due as part of the
property taxes for the current year for the parcel of land and its
improvements.
1.4
Under Community Charter Section 235 (2), property owners may elect, by
giving written notice, during the twelve month period ending May 15th of the
current year, to pay under the general tax collection scheme.
1.5
Interest on taxes in arrears and delinquent taxes will be charged in
accordance with the provisions of the Community Charter.
3084.01
3084.01
3084.02
3084.02
Tax Due Date and Penalty Additions Bylaw No. 3084
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1.6
The rates and taxes established under the annual Tax Rates Bylaw are
due and payable on or before July 2nd of each year.
2.
Citation:
This Bylaw will be cited as "Tax Due Date and Penalty Additions Bylaw No. 3084,
2013."
READ A FIRST TIME THE 15th DAY OF April, 2013.
READ A SECOND TIME THE 15th DAY OF April, 2013.
READ A THIRD TIME THE 15th DAY OF April, 2013.
ADOPTED THE 21st DAY OF May, 2013.
________________________
Director of Corporate Services
Mayor
3084.01