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CITY OF WARMAN
BYLAW NO. 2021-05
A BYLAW OF THE CITY OF WARMAN TO PROVIDE FOR
THE IMPOSITION OF PENALTIES FOR LATE PAYMENTS OF TAXES
WHEREAS pursuant to Section 249 of the Cities Act a Council may impose penalties in the year in
which a tax is imposed if the tax remains unpaid after the date shown on the tax notice, at the rate
set out in the bylaw authorizing the imposition of penalties;
AND WHEREAS pursuant to Section 250 of the Cities Act a Council may impose penalties in any
year following the year in which a tax is imposed if the tax remains unpaid after December 31 of
the year in which it is imposed, at the rate set out in the bylaw authorizing the imposition of the
penalties;
Now therefore the council of the City of Warman in open meeting enacts as follows:
SHORT TITLE
1.
This Bylaw may be cited as "The Tax Penalties Bylaw."
DEFINITIONS
2.
In this Bylaw, unless the context otherwise requires, the expression:
(a) "arrears of taxes" means taxes unpaid and outstanding after December 31st of the year
in which a tax is imposed and includes all penalties and other lawful charges under the
Cities Act and other Acts;
(b) "City" means the City of Warman;
(c) "City Treasurer" means the Finance Manager of the City of Warman or designate;
(d) "close of business" means when the cashier's station of the Finance Department is no
longer accessible.
(e) "Council" means the Council of the City of Warman;
(f) "current taxes" means taxes imposed during the calendar year;
(g) "taxes subject to penalties" means taxes on property subject to assessment for
municipal or other purposes and other charges as may be authorized by statute
including school and local improvement rates and taxes;
(h) "taxpayer" means any person who is an owner or occupant within the meaning of The
Cities Act.
3.
Due Dates For Taxes:
(a) Subject to Section 6, payment of current taxes is due and required to be made by
every taxpayer at the office of the City Treasurer no later than the close of business on
the 31st date of August in the Calendar year in which they were imposed.
(b) In any year that August 31st is a non-working date, payment of current taxes is due and
required to be made by every taxpayer at the office of the City Treasurer no later than
the close of last business day of August.
(c) A payment of taxes is not deemed to have been made until it is actually received by the
City Treasurer. Any payments made on line, mailed or by any method must be received
by the City Treasurer by the due date. Payments in transit will NOT be deemed as being
received.
4.
Penalties for Late Payments:
(a) A penalty charge of one percent (1%) on the first day following the tax due date as
outlined in Section 3 and an additional one percent (1%) on the first day of each of the
remaining months of the year.
(b) The penalty rates are to be applied against all outstanding current taxes, any other
charges transferable to the tax roll, and existing penalty amounts.
(c) The penalty charges are to be added to and form part of the tax roll and become part
of the tax arrears.
5.
Penalties on Arrears:
(a) A penalty of one percent per month calculated on the amount of any arrears of taxes
shall be added to such arrears of taxes on January 1st and the first day of each
subsequent month of the year, for as long as taxes and penalties remain outstanding.
(b) The penalty charges added shall be calculated on all outstanding arrears of taxes, any
other charges transferable to the tax roll by any act on penalties.
(c)
The penalty charges are to be added to and form part of the tax roll and become part
of the tax arrears.
6.
Penalties not applied to pre-authorized payment plan:
(a) Council may by Bylaw from time to time authorize the use of a Tax Installment
Payment Plan, which plan shall be available to any taxpayer upon written application
to the Treasurer.
(b) Any taxpayer participating in the Tax Installment Payment Plan shall not be subject to
penalties provided by this Bylaw.
(c)
In the event that any taxpayer participating in the Tax Installment Payment Plan is in
default of any payment or has arrears of taxes, the exemption from penalties provided
by Section 6(b) will no longer apply.
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Bylaw 2021-05
(d) Bylaw 2020-05, along with any amendments thereof, is hereby repealed.
(e) This Bylaw shall come into force and take effect upon the date of the final passing
thereof.
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City Clerk
Read a third time and adopted this 25th day of May 2021.
Bylaw 2021-05
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