Local Government Act 1993 No 30
712 Special provisions with respect to the recovery of unpaid
rates and charges
(1) Proceedings for the recovery of a rate or charge may be commenced
at any time within 20 years from the date when the rate or charge became due
(2) All rates and charges payable by the same person, whether in
respect of the same or of different land, may be recovered in a single
(3) In any proceedings for the recovery of a rate or charge, a court
may decide any matter that is called into question and that is relevant to the
determination of the proceedings, even though the matter would otherwise be
beyond the court’s jurisdiction.
(4) A court’s decision on any matter that would, but for this
section, be beyond its jurisdiction is relevant only to the determination of
the proceedings in which it is called into question and is of no effect in
relation to any other proceedings.
(5) No matter in respect of which a right of appeal is given under
section 574 may be called into question in any proceedings for the recovery of
a rate or charge so as to prevent its recovery if the time within which the
right of appeal may be exercised has expired.
(6) Service of a rates and charges notice or notice of a charge may
not be called into question more than 10 years after the date of alleged
service of the notice.
(7) Proceedings for the recovery of any rate or charge by the
enforcement of the charge it comprises on the land are not to be taken in any
court, except proceedings for the purposes of Division