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## THE CORPORATION OF THE VILLAGE OF SLOCAN BYLAW NO. 723
## BEING 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 Slocan, in open meeting assembled, ENACTS AS FOLLOWS:
## TAX RATES
- 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 column "A" of the Schedule attached to and forming part of this bylaw.
- For HOSPITAL purposes on the value of land and improvements taxable for West Kootenay Boundary Regional Hospital District purposes, rates in column "B" of the Schedule attached to 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 column "C" of the Schedule attached to and forming part of this bylaw.
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.
3. The minimum amount of taxation upon a parcel of real property shall be One ($1.00) Dollar.
4. This Bylaw be cited for all purposes as the "Annual Tax Rate Bylaw No. 723, 2026."
READ A FIRST TIME the 4th \_ day of\_May, 2026;
READ A FIRST TIME the 4th \_day of May, 2026;
READ A FIRST TIME the 4th \_ day of May, 2026;
FINALLY PASSED AND ADOPTED the 11th \_ day of\_May \_, 2026.
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## THE CORPORATION OF THE VILLAGE OF SLOCAN BYLAW NO. 723
## SCHEDULE 2026 TAX RATES (Dollars of tax per $1,000 of taxable assessed value)
| PROPERTY CLASS | A General Municipal | West Kootenay Boundary Regional Hospital | Regional District of Central Kootenay |
|---------------------|-----------------------|--------------------------------------------|-----------------------------------------|
| 1. Residential | 2.5937 | 0.1565 | 1.9497 |
| 2. Utility | 40.0000 | 0.5478 | 6.8240 |
| 5. Light Industrial | 11.9212 | 0.5321 | 6.6290 |
| 6. Business | 3.0419 | 0.3834 | 4.7768 |