An action by a local council to recover unpaid rates and charges that are secured by a statutory charge on land is subject to the 12-year limitation period under s 26(1) of the Limitation of Actions Act 1974 (Qld), not the 6-year period under s 10(1)(d), and interest on unpaid rates forms part of the principal sum secured by the charge. Payments made under protest with reservation of rights limited to a contention of invalidity of rates notices constitute acknowledgements under s 35(3) where the invalidity contention is determined against the debtor. The transitional provision in s 257 of the City of Brisbane Act 2010 (Qld) preserves decisions validly made under the repealed 1924 Act, with validity assessed under the 1924 Act.
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