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LOCAL GOVERNMENT ACT 1995 - SECT 6.40

LOCAL GOVERNMENT ACT 1995 - SECT 6.40

6.40 .         Effect of amendment of rate record

        (1)         Where the rate record in relation to any land is amended under section 6.39(2) as a result of a change in —

            (a)         the rateable value of; or

            (b)         the rateability of; or

            (c)         the rate imposed on,

                that land, the local government is to reassess the rates payable on the land and to give notice to the owner of the land of any change in the amount of rates payable on the land.

        (2)         Where the rate record in relation to any land is amended under section 6.39(2) as a result of a change in a service charge imposed on that land, the local government is to reassess that service charge and to give notice to the owner or occupier of the land, as the case requires, of any change in the amount of the service charge payable on the land.

        (3)         If, as a result of a reassessment of rates under subsection (1), a rate on any land is —

            (a)         reduced, and that rate has already been paid to a local government, the local government —

                  (i)         may, and if so requested by the current owner of the land is required to, make a refund to that owner of the amount overpaid; or

                  (ii)         is required to allow a credit of the amount overpaid in relation to the land against future liabilities for rates or service charges in respect of that land;

                or

            (b)         increased, that increased rate is the rate to which section 6.44 applies.

        (4)         If, as a result of a reassessment of a service charge under subsection (2), a service charge on any land is —

            (a)         reduced, and that service charge has already been paid to a local government —

                  (i)         by the owner, the local government —

                        (I)         may, and if so requested by the current owner of the land is required to, make a refund to that owner of the amount overpaid; or

        (II)         is required to allow a credit of the amount overpaid in relation to the land against future liabilities for rates or service charges in respect of that land;

                or

                  (ii)         by the occupier, the local government is required to make a refund to the person who paid the service charge;

                or

            (b)         increased, and that service charge was imposed on —

                  (i)         the owner, that increased service charge is the service charge to which section 6.44 applies; or

                  (ii)         the occupier, that increased service charge is a debt due to the local government by the person on whom the service charge was imposed.