Bylaw 2023-12 Tax Installment Plan — full text, Castle Island, Alberta

This is the exact embedded text of the captured official document. Snapshot f3ba0ce8282a · verified 2026-09-27 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

tax-installment-plan.doc" municipality_ids: - gx-000216 content_type: "application/msword" captured_at: "2026-06-08T18:48:41+00:00" normalize_method: "doc-textutil" normalize_version: "0.2" needs_ocr: false char_count: 5882 --- ___________________________________________________________________________________ A BYLAW OF THE SUMMER VILLAGE OF CASTLE ISLAND, IN THE PROVINCE OF ALBERTA, FOR THE PROVISION OF A PRE-AUTHORIZED MONTHLY INSTALLMENT PROPERTY TAX PAYMENT PLAN WHEREAS Section 340 of the Municipal Government Act, being Chapter M26, R.S.A. 2000, as amended reads as follows: A Council may by Bylaw permit taxes to be paid by installments, at the option of the taxpayer. A person who wishes to pay taxes by installment must make an agreement with the Municipal Administrator authorizing that method of payment. When an agreement under Subsection (2) is made, the tax notice or a separate notice enclosed with the tax notice must state: the amount and due dates of the installments to be paid in the remainder of this year, and what happens if the installment is not paid. NOW THEREFORE, the Council of the Summer Village of Castle Island pursuant to the terms of the Municipal Government Act, as amended, hereby enacts as follows: The taxpayers of the Summer Village of Castle Island shall have the right to enter a pre-authorized monthly installment plan to provide for the payment of Property Taxes, Local Improvement and Special Taxes in monthly installments from January to December in any year provided that the following conditions are met: The plan shall commence on January 1st of each year provided that all property taxes and penalties are fully paid on or before December 31st, of the preceding year. Arrangements for installment payments must be made with the Municipal Administrator prior to January 31st of the current year. Installment payment dates may be either the 1st day or the 15th day of each month, at the option of the taxpayer. The monthly installment amount shall be one eleventh of the amount determined to be the previous year's tax levy until such time as an adjustment is made to this monthly installment amount to ensure that the current year's taxes will be paid in full by the end of the year. Where the property is subject to an increase in assessment, monthly installments shall be one eleventh of an amount estimated by the Municipal Administrator as the product of the previous year's tax rate applied against the new assessed values for the tax year for which payment is desired to be made. The Municipal Administrator shall be authorized, at the request of the taxpayer, to set a monthly installment at an amount greater that one eleventh of the previous year's taxes. The Municipal Administrator shall make adjustments to the monthly installment rate anytime during the current year with the objective that the current year's taxes will be paid in full by the end of the year. Any amounts paid to the Municipality, as a pre-payment of current year's taxes is non-refundable. The Municipal Administrator may cancel the privilege of continuing in the plan if two consecutive installments fail to be honored. The unpaid balance of taxes, if any, shall be subject to penalties as provided by Bylaw No. 10-2023. Penalties shall not be applied to any account with a pre-authorized payment plan unless the Municipal Administrator has revoked the privilege. This Bylaw shall come into effect November 20th, 2023. Read a first time this 20th, day of November AD 2023. Read a second time this 20th day of November AD 2023. Unanimous consent to do a third reading this 20th day of November AD 2023. Read a third time this 20th day of November AD 2023. __________________________________ MAYOR, Ian Kupchenko __________________________________ CHIEF ADMINISTRATIVE OFFICER, Wendy Wildman The Summer Village of Castle Island Authorization Form Pre-Authorized Tax Payment Plan I/we authorize The Summer Village of Castle Island and the Financial Institution designated (or any other financial institution I/we authorize at any time) to begin deductions as per my/our instructions for monthly regular recurring payments and/or one-time payments from time to time, for payment of all charges arising under my/our tax roll account(s). Regular monthly payments for taxes will be sent via e-transfer or post-dated cheques on or near the 1st or 15th of each month. These monthly payments are for estimated property taxes payable to the Summer Village of Castle Island. This authority is to remain in effect until The Summer Village of Castle Island has received written notification from me/us of its change or termination. This notification must be received at least ten (10) business days before the next payment is scheduled at the address provided below. The Summer Village of Castle Island may not assign this authorization, whether directly or indirectly, by operation of law, change of control or otherwise, without providing at least ten (10) days prior written notice to me/us. PLEASE PRINT DATE: Name(s)_______________________________________________________________________________ Summer Village of Castle Island Roll Number: Type of Service: Personal Business: Address: City/Town: Province: Postal Code: Phone Number: (Bus.) (Res.) Choose one of the following: I will e-transfer monthly on the first of the month. I will e-transfer monthly on the 15th of the month. I will provide the above-named municipality with posted dated cheques. Authorized Signature(s): Amount ($) debited monthly from my/our account: $ The Summer Village of Castle Island Box 8 Alberta Beach, AB T0E 0A0 Tel: (780) 967-0271 Email: svcastle@telus.net BYLAW 2023-12 Municipal Government Act RSA 2000 ChapterM-26 Part 10, Section 340 BYLAW 2023-12 Page PAGE 2 of NUMPAGES 2 Please complete the Pre-Authorized Debit (PAD) Plan Agreement below.