Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Subject to
sections 36L and 36N, a local government is to —
(a)
assess the amount of levy payable for a levy year by each person who owns
leviable land in its local government district; and
(b)
serve written notice of the assessment on the person.
(2) The assessment
notice is to —
(a)
state the date the notice was issued and, if section 36G(4)(b) or
36I(2)(b) applies to the determination of the levy payable on the land, the
purpose for which the land is used as determined under section 36G(5);
and
(b)
include or be accompanied by any matters prescribed by the regulations.
(3) If leviable land
is owned by 2 or more persons, service of the assessment notice on one of
those persons is taken to be service of the notice on each of them.
(4) The assessment
notice is to be given by a local government —
(a) as
part of the rate notice given under section 6.41 of the Local Government
Act 1995 ; or
(b) if
no rate notice is to be given — as a separate notice.
(5) Without limiting
sections 75 and 76 of the Interpretation Act 1984 , an assessment
notice is taken to have been served on the owner of land if it is posted to
the address shown for the owner, at the time of posting, in the rate record
kept by the local government under section 6.39 of the Local Government
Act 1995 .
[Section 36J inserted by No. 42 of 2002
s. 15.]