Outstanding Taxes

Definition
Any tax that is unpaid at the end of the year it was levied is classified as in “arrears”. This understanding is very important for two reasons:
  • Any “arrears” on a property account as of March 1 is subject to an additional 10% penalty; this amount is set by a council bylaw.
  • If there are more than one year of “arrears”, the municipality must put the property into a tax recovery process. This process is defined in the Municipal Government Act and all municipalities in Alberta have to comply with this process.
Penalties
Any “arrears” on a property account on March 1 is subject to an additional 10% penalty; this amount is set by a council bylaw.