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Contents (1993 - 30)
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Local Government Act 1993 No 30
Current version for 25 June 2019 to date (accessed 21 September 2019 at 06:47)
546   How is a rate or charge levied?
(1)  A rate or charge is levied on the land specified in a rates and charges notice by the service of the notice.
(2)  The notice may be served at any time after 1 July in the year for which the rate or charge is made or in a subsequent year.
(3)  A notice that is required to effect an adjustment of rates or charges may be served in the year for which the rate or charge is made or a subsequent year.
(4)  The notice may include more than one rate, more than one charge and more than one parcel of land.
(5)  It is not necessary to specify the name of the rateable person or the person liable to pay the charge in the notice if the council does not know the person’s name.