(1)  The general manager of a council in respect of a municipal area may send, to a ratepayer in respect of rateable land in the municipal area, a supplementary rates notice.

(2)  For the purposes of this section, a supplementary rates notice is a notice imposing on a ratepayer a liability to pay an amount specified in the notice.

(3)  An amount specified in a supplementary rates notice sent to a ratepayer in relation to an area of land is to be the amount, if any, by which the amount of rates, referred to in section 109M(b) , in relation to the land is greater than the amount of rates, referred to in section 109M(a) , in relation to the land.

(4)  A supplementary rates notice is to state, in relation to the amount specified in the notice, the information specified in section 122(1) as required to be stated, in relation to all rates, in a rates notice.

(5)  For the purposes of this Part, a supplementary rates notice sent under subsection (1) is to be taken to be a rates notice sent under section 122(1) .