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unofficial consolidation, the official version is held by the municipal clerk.
## SUMMER VILLAGE OF SEBA BEACH
## BYLAW #04-2026 A BYLAW BEING ENACTED TO PROVIDE FOR PENALTIES ON UNPAID TAXES
WHEREAS, by authority of Section 344 of the Municipal Government Act, Revised Statutes of Alberta 2000, Chapter M-26, 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.
AND WHEREAS, by authority of Section 345 of the Municipal Government Act, Revised Statutes of Alberta, 2000, Chapter M26, a Council may impose penalties in any year following the year in which tax is imposed if the tax remains unpaid after December 31 of the year in which it is imposed.
AND WHEREAS, the penalty imposed under Section 344 shall be added to and form part of the unpaid taxes, as long as no penalty is imposed sooner than 30 days after the tax notice is sent out.
NOW THEREFORE, under the authority of the Municipal Government Act, the Council of the Summer Village of Seba Beach duly assembled ENACTS AS FOLLOWS:
1. All current taxes levied in the year 2026 are required to be paid on or before June 30, 2026.
2. A penalty of twelve (12%) percent shall be added to all current levies not paid on or before June 30, 2026.
3. A penalty of five (5%) percent shall be added to all current levies not paid on or before August 15, 2026.
4. A penalty of eighteen (18%) percent shall be added to all taxes and arrears remaining unpaid after December 31, 2026.
5. Said penalties shall be added to and form part of the unpaid taxes.
6. This Bylaw shall come into effect for all taxes levied in the year 2026, and for all arrears of taxes still remaining unpaid after June 30, 2026.
7. That this Bylaw rescinds all previous Tax Penalty Bylaws.
8. That this bylaw should take effect on the date of the third and final reading.
READ a first time this 8th day of May 2026.
READ a second time this 8* day of May 2026.
READ a third time and finally passed this g'* day of May 2026
Summer Village of Seba Beach
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Mayor
Emolita
euse
Chief Administrate Officer
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