278   Rates

(1)  Rates for a particular holding commence to be payable on a date to be determined by the Minister, being a date that is not earlier than the date on which:

(a)  provision for flood control or irrigation, as the case may be, in respect of that holding is made by the Lowbidgee works, or

(b)  provision for flood control and irrigation is made by the Lowbidgee works and by works of the landholder.

(2)  If any land within the Lowbidgee district reverts to the Crown during any year in which rates are payable:

(a)  the landholder, as regards that land, is liable only for payment of such part of the rates as are proportionate to the portion of the year for which the land was held by the landholder, and

(b)  any excess payment by the landholder must be refunded to the landholder.

(3)  In the event of the Minister at any time finding an error in the assessment of a rate in respect of any holding or landholder through lack of knowledge of the name of the landholder, or the area or extent of the holding, or miscalculation, the Minister may at any time re-assess the rate in respect of any holding or landholder affected.