Tax Penalty Bylaw No. 2012-3217 (Consolidated, in effect to Dec 31 2020)
Weyburn, Saskatchewan
· adopted 2020-05-01
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C I T Y O F W E Y B U R N
BYLAW NO. 2012-3217
(Consolidated and in effect to December 31, 2020)
A BYLAW RELATING TO PAYMENT OF CURRENT TAXES AND TO
PENALTY ASSESSED ON CURRENT TAXES AND ON ARREARS OF
TAXES
The Council of the City of Weyburn, in the Province of Saskatchewan, enacts as
follows:
1.
i) Property and other taxes imposed as a result of the Original levy are
deemed to be imposed on the first day of January in each year and shall be due on
July 31 (before penalties will be applied) in the year that the taxes were imposed.
ii) Property and other taxes imposed as a result of the Supplementary levy
are deemed to be imposed on the date of assessment pick-up and levied before
December 1 and shall be due on June 30 of the following year that the taxes were
imposed.
2.
Where any current year=s Original levy taxes or any portion thereof remain
unpaid after the 31st day of October in the year in which they are imposed, there
shall be added thereto a penalty of one and one-half percent (1.50%) per month
commencing the first day of November and the first day of each month thereafter to
the end of the current year, and shall form part of the current taxes on the roll.
3.
The provisions of Sections 2 shall not apply where the taxes are paid under
a pre-approved monthly payment plan through the bank system.
4.
Where the Original levy taxes and penalty remain unpaid after the 31st day
of December of the year in which they are imposed they shall be deemed to be
arrears of taxes and there shall be added thereto by the way of a penalty an amount
equal to ten percent (10%) of the arrears.
5.
Where the Supplementary levy taxes and penalty remain unpaid after the
30th day of June of the year following the year in which they were imposed they shall
be deemed to be arrears of taxes and there shall be added thereto by the way of a
penalty an amount equal to ten percent (10%) of the arrears.
6.
Where the whole or any portion of the combined amount of taxes and
penalty remains unpaid on the expiry of any year succeeding the year in which the
taxes were imposed, there shall be added thereto by way of an additional penalty to
the penalty imposed pursuant to Sections 2, 4 and 5 of this Bylaw an amount equal
to ten percent (10%) of the combined amount.
7.
Nothing in this Bylaw shall be construed to extend the time for payment of
taxes or in any way impair the right of distress or any other remedy provided by The
Cities Act for the collection thereof.
8.
Bylaw No. 2010-3186 is hereby repealed.
9.
This Amending Bylaw 2020-3417 shall come into force and effect on final
passing (April 27, 2020) and remain in effect until December 31, 2020.
_______________________________
_______________________________
MAYOR
CITY CLERK
READ a first time this 27th day of February , A.D., 2012.
READ a second time this 27th day of February, A.D., 2012.
READ a third time this 27th day of February, A.D., 2012, and passed.