LOCAL GOVERNMENT ACT 1993 - SECT 546
How is a rate or charge levied?
LOCAL GOVERNMENT ACT 1993 - SECT 546
How is a rate or charge levied?
546 How is a rate or charge levied?
(1) A rate or charge is levied on the
land specified in a rates and charges notice by the service of the notice.
(2) The notice may be served at any time after 1 July in the year for which
the rate or charge is made or in a subsequent year.
(3) A notice that is
required to effect an adjustment of rates or charges may be served in the year
for which the rate or charge is made or a subsequent year.
(4) The notice may
include more than one rate, more than one charge and more than one parcel of
land.
(5) It is not necessary to specify the name of the rateable person or
the person liable to pay the charge in the notice if the council does not know
the person's name.
