{
 "answer": "In the Village of Salmo, British Columbia, property tax & assessment rules are set by Annual Tax Rate Bylaw #772, 2026, verified 2026-10-26. Due dates: July 2, 2026. Penalty interest: ten percent (10%) penalty; interest to unpaid arrears and delinquent property taxes as outlined in Sections 245 and 246 of the Community Charter.",
 "municipality_id": "gx-000122",
 "municipality": "Salmo",
 "status_type": "Village",
 "jurisdiction": "British Columbia",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-26",
 "official_website": "https://salmo.ca/",
 "documents": [
  {
   "document_url": "https://salmo.ca/wp-content/uploads/2026/08/772-Annual-Tax-Rate-Bylaw-2026-posting.pdf",
   "title": "Annual Tax Rate Bylaw #772, 2026",
   "document_type": "bylaw",
   "category": "tax_assessment",
   "primary": true,
   "is_official": true,
   "adopted_date": "2026-04-28",
   "summary": "2026 general municipal rates per $1,000: residential 2.2898, utility 40.0000, light industry and business 5.8999, rec/non-profit 4.1807 (plus hospital and RDCK columns). 10% penalty on current taxes unpaid after July 2, 2026 (s.2.2); minimum tax $1. Adopted April 28, 2026.",
   "status": "unknown",
   "discovered_by": "bc-proptax",
   "discovered_at": "2026-10-26",
   "capture_sha256": "1fade7f97b2dd4ed34bdd6188632e35a4342d825d2a5826291967ccc18d391a7",
   "captured_at": "2026-10-26T04:19:57+00:00",
   "capture_http_status": 200,
   "document_number": "772",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/1fade7f97b2dd4ed34bdd6188632e35a4342d825d2a5826291967ccc18d391a7.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "July 2, 2026",
    "penalty_interest": "ten percent (10%) penalty; interest to unpaid arrears and delinquent property taxes as outlined in Sections 245 and 246 of the Community Charter"
   },
   "fact_citations": {
    "due_dates": "s. 2.2",
    "penalty_interest": "s. 2.2"
   },
   "transcript_url": "/ca/bc/salmo/property-tax/bylaw-772/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/bc/salmo/property-tax/"
}