MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
345 Penalty for non-payment in other years
following the year in which a tax is imposed if the tax remains
unpaid after December 31 of the year in which it is imposed.
(2) A penalty under this section is imposed at the rate set out in the
bylaw.
(3) 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.
1994 cM-26.1 s345