Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Where a rate is
imposed under section 60 or 61 in respect of a financial year the
Commissioner shall assess the amount payable by way of rates under that
section on and in relation to all land to which the rate applies and the rates
so assessed are payable by the person who was the owner of the land at noon on
the 30 June immediately preceding that financial year.
(2) For the purposes
of subsection (1) the Commissioner may, by one assessment, assess both
the rates payable on and in relation to land under section 60 and the
rate (if any) payable on and in relation to that land under section 61.
(3) Rates assessed
under section 60 or 61 shall, subject to this Act, be due and payable
30 days after the service by post of a notice of assessment.
(3a) When rates
assessed under section 60 or 61 are due and payable —
(a) they
are a debt due to the Protection Board and payable to the Commissioner;
(b) they
may be sued for and recovered by the Commissioner suing on behalf of the
Protection Board; and
(c)
Part 6 Division 2 of the Taxation Administration Act 2003
applies to and in relation to them as if they were land tax assessed by the
Commissioner.
(4) The Commissioner
may, with the approval of the Protection Board, write off arrears of rates
assessed and due on and in relation to land under section 60.
(5) The Commissioner
may, with the approval of the Protection Board and the authority of the zone
in which land is situated, write off arrears of rates assessed and due on and
in relation to that land under section 61.
(6) Notwithstanding
anything contained in any other law, for the purposes of this Act the
amount of rates treated as having been recovered by the Commissioner under
section 60 or 61 in a financial year shall be the amount of the rates
which becomes payable in that financial year under that section.
[Section 63 amended by No. 22 of 1980
s. 4; No. 45 of 2002 s. 7(3); No. 6 of 2006 s. 7.]