Annual Tax Rate Bylaw #772, 2026 — full text, Salmo, British Columbia

This is the exact embedded text of the captured official document. Snapshot 1fade7f97b2d · verified 2026-10-26 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

THE CORPORATION OF THE VILLAGE OF SALMO BYLAW #772 A BYLAW TO LEVY TAXES FOR MUNICIPAL, HOSPITAL AND REGIONAL DISTRICT PURPOSES FOR THE YEAR 2026 WHEREAS Section 197 of the Community Charter requires Municipal Councils, on or before May 15 of each year, to adopt a bylaw to impose property value taxes by establishing tax rates, for the municipal revenue proposed to be raised for the year from property taxes as provided in the financial plan and for amounts to be collected for the year by means of rates established by the municipality to meet its obligations to other local governments or public bodies; NOW THEREFORE the Council of the Village of Salmo, in open meeting assembled, ENACTS AS FOLLOWS: 1. CITATION 1.1. This Bylaw may be cited for all purposes as "Annual Tax Rate Bylaw #772, 2026". 2. TAX RATES 2.1. The following property value tax rates are hereby imposed and levied for the year 2026: a) For all lawful GENERAL purposes of the municipality on the value of land and improvements taxable for general municipal purposes rates appearing in the table below and forming part of this bylaw. b) For HOSPITAL purposes on the value of land and improvements taxable for West Kootenay Boundary Regional Hospital District purposes, rates appearing in the table below and forming part of this bylaw. c) For the purposes of the REGIONAL DISTRICT OF CENTRAL KOOTENAY on the value of land and improvements taxable for regional hospital district purposes, rates appearing in the table below and forming part of this bylaw. 2.2. The Collector shall add ten percent (10%) penalty to all current taxes or rates remaining unpaid after July 2, 2026, and interest to unpaid arrears and delinquent property taxes as outlined in Sections 245 and 246 of the Community Charter. 2.3. The minimum amount of taxation upon a parcel of real property shall be one ($1.00) dollar. 3. ENACTMENT 3.1. If any section, subsection or clause of this Bylaw is held to be invalid by the decision of any court of competent jurisdiction, the invalid portion shall be severed and shall not affect the validity of the remainder of this Bylaw. 3.2. This Bylaw shall come into full force and effect on the day of adoption. READ A FIRST TIME this 20th day of April, 2026 READ A SECOND TIME this 20th day of April, 2026 READ A THIRD TIME this 20th day of April, 2026 RECONSIDERED AND FINALLY ADOPTED this 28th day of April, 2026 Diana Lockwood Derek Kwiatkowski Mayor CAO/Corporate Officer I HEREBY CERTIFY THIS TO BE A TRUE COPY OF THE "ANNUAL TAX RATE BYLAW #772, 2026". Derek Kwiatkowski CAO/Corporate Officer