LOCAL GOVERNMENT ACT 1995 - SECT 6.39

LOCAL GOVERNMENT ACT 1995 - SECT 6.39

6.39 .         Rate record

        (1)         As soon as practicable after a local government has resolved to impose rates in a financial year it is to ensure that a record is compiled, at the time and in the form and manner prescribed, for that financial year of —

            (a)         all rateable land in its district; and

            (b)         all land in its district on which a service charge is imposed.

        (2)         A local government —

            (a)         is required, from time to time, to amend a rate record for the current financial year to ensure that the information contained in the record is current and correct and that the record is in accordance with this Act; and

            (b)         may amend the rate record for the 5 years preceding the current financial year.