HomeMy WebLinkAboutBylaw 1890 - Tax Penalty Bylaw,Xneehill
COUNTY
BYLAW NO 1890
TAX PENALTY BYLAW
A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF AILBERTA, TO ESTABLISH A TAX
PENALTY STRUCTURE.
WHEREAS, Council considers it advisable to authorize the establishment of a Tax Penalty
Structure.
AND WHEREAS pursuant to Section 344(1) of the Municipal Government Act "A council may by
bylaw impose penalties in the year in which a tax is imposed if the tax remains unpaid after the
date shown on the tax notice.
(1) A penalty under this section is imposed at the rate set out in the bylaw.
(2) The penalty must not be imposed sooner than 30 days after the tax notice is sent
out."
AND WHEREAS pursuant to Section 345(1) of the Municipal Government Act "A council may by
bylaw 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 its imposed.
(1) A penalty under this section is imposed at the rate set out in the bylaw.
(2) The penalty must not be imposed sooner than January 1 of the year following the
year in which the tax was imposed or any later date specified in the bylaw."
AND WHEREAS pursuant to Section 346 of the Municipal Government Act "A penalty imposed
under section 344 or 345 is part of the tax in respect of which it is imposed."
AND WHEREAS pursuant to Section 347(1) of the Municipal Government Act "If a council
considers it equitable to do so, it may generally or with respect to a particular taxable property
or business or a class of taxable property or business, do one or more of the following, with or
without conditions:
(a) cancel or reduce tax arrears;
(b) cancel or refund all or part of a tax;
(c) defer the collection of a tax."
NOW THEREFORE, the Council of Kneehill County, duly assembled, enacts as follows:
Bylaw No. 1890, Tax Penalty Bylaw Page 2 of 4
INTRODUCTION
1. TITLE
1.1. This Bylaw shall be known as the "Tax Penalty Bylaw"
2. TAX PENALTY BYLAW
2.1. The Municipality of Kneehill County is authorized to apply penalties to outstanding
taxes including taxes in arrears.
3. DEFINITIONS
In this bylaw the following words and phrases mean:
"Council" means the Elected Council of the Municipality of Kneehill County.
"Act" means Municipal Government Act.
"Municipality" means the Municipality of Kneehill County.
"Current Taxes" means taxes imposed in the current year.
"Taxes in Arrears" means taxes that are outstanding following the year they were
issued.
"Outstanding Taxes" means tax amounts that haven't been paid by the municipality's
deadline of the current year.
"Municipal Property Tax Officer" is a designated employee of the municipality
appointed pursuant to the Act.
"Ratepayer" is a person who owns land within the boundaries of Kneehill County.
"Penalties" means unpaid penalties pursuant to the current Tax Penalty Bylaw in effect.
"Year" means calendar year.
4. APPLICATION
4.1. Current taxes levied in any year shall be due and payable in full on or before the 31st
day of October.
4.2. The Municipal Property Tax Officer notifies Ratepayers who have overdue Taxes by
a Statement of Account in November, and a Statement of Account in February and
via a Property Tax Notice in June.
4.3. A two percent (2%) penalty will be applied to taxes that remain unpaid after the
municipal deadline of October 315t
4.4. A ten percent (10%) penalty will be applied to taxes in arrears in February.
Bylaw No. 1890, Tax Penalty Bylaw Page 3 of 4
4.5. A twelve percent (12%) penalty will be applied to taxes in arrears in May.
4.6. When the applied date of a penalty falls on a weekend or holiday, the penalty shall
be applied on the next business day.
S. TAX EXEMPTIONS
5.1. Penalties shall not be applied to any account with preauthorized payments that are
current and not in default, as per Bylaw 1722 "Tax Installment Payment Plan
Bylaw".
5.2. Penalties shall not be applied to those accounts whose application has been
approved by the Municipal Property Tax Officer under Bylaw 1981 " Residential Tax
Arrears Payment Plan".
5.3. Penalties will not be applied to accounts that have a remaining balance of $10 or
less.
6. YEARLY PENALTY STRUCTURE
November 1
February 1
May 1
Current Year Penalty
Overdue Taxes and
Penalty on overdue
(Unpaid taxes after municipal
Taxes in Arrears Penalty
Taxes and Taxes in
deadline)
Arrears
(Before Tax Notices of
Current Year)
Penalty of 2%
Penalty of 10%
Penalty of 12%
7. EFFECTIVE DATE
7.1. This bylaw comes into effect January 1, 2024 and upon third reading of this bylaw.
8. BYLAW REPEALED
8.1. Bylaw 1680 is hereby repealed.
Bylaw No. 1890, Tax Penalty Bylaw Page 4 of 4
READ a first time on this 26h day of September 2023.
READ a second time on this 26tht" day of September 2023,
UNANMOUS permission for third reading given in Council on the 26th day of September 2023.
READ a third time and final time of this 26th day of September 2023.
Date Bylaw Signed
Reeve
.ferry Wittstock
Chie A ministrative Officer
Mike Haugen