South Australian Consolidated Acts South Australian Consolidated Acts16—Notice of levy
(1) The Commissioner
must serve notice of the amount of the levy that is payable in respect of land
for a financial year on the person who was the owner of the land at 12.01 a.m.
on 1 July in that year.
(2) The notice must
state—
(a) the
amount of the levy; and
(b)
the area factor and the land use factor applicable to the land; and
(c) the
capital value of the land; and
(d) the
date (being at least 28 days after the notice is served) by which the levy
must be paid; and
(da) if
the person liable to pay the levy is also liable to pay interest or a penalty
levy under Subdivision 3—the amount of the interest or penalty levy; and
(e) such
other information as is required by regulation.
(3) Where there are
two or more owners of land, service of the notice on one of them will be taken
to be service on both or all of them.
(4) The notice
required to be served under this section may be served as a separate notice
or, with the approval of the Commissioner, as part of any other notice served
by a public authority or other person.
(5) Where the same
person owns two or more pieces, sections or aggregations of contiguous land
subject to separate assessment, separate notices or one combined notice may be
served on the owner.