(1)  This section applies to a ratepayer in respect of rateable land if there is an overcharged amount in respect of the land.

(2)  An overcharged amount in respect of land is the amount by which the amount of rates, referred to in section 109M(b) , in relation to the land is less than the amount of rates, referred to in section 109M(a) , in relation to the land.

(3)  If this section applies to a ratepayer in respect of land in a municipal area, the general manager of the council for the municipal area must send to a ratepayer a notice (a " notice of overcharging " ) in respect of the overcharged amount.

(4)  A notice of overcharging is to specify the amount of the overcharged amount and why the amount is an overcharged amount.

(5)  Despite section 109L , a ratepayer in respect of rateable land to which an overcharged amount relates is not liable to pay the overcharged amount to the council.

(6)  The general manager of a council is to refund or give credit for so much of an overcharged amount as a ratepayer has paid to the council.