Certificate of unpaid levies
46 Certificate of unpaid levies
A person may apply to the Authority, in the form approved by the Authority, for a certificate as to the amount, if any, due and payable in relation to a parcel of business land for levies imposed under the Act, including—
interest accrued on unpaid levies, and
costs awarded to the Authority by a court in proceedings to recover levies.
On application under subsection (1), the Authority must issue a certificate stating—
the amount due and payable in relation to the parcel for levies, interest and costs, including an amount that will fall due on the expiry of the period referred to in the Act, section 23(3), or
that no amount is due and payable in relation to the parcel for levies, interest or costs.
If an amount under subsection (1) is referred to the Chief Commissioner of State Revenue for debt recovery action under the State Debt Recovery Act 2018—
a reference in this section to the amount due and payable in relation to a parcel of business land for levies imposed under the Act includes a reference to the following—
an amount payable to the Chief Commissioner under the State Debt Recovery Act 2018 as a consequence of the making of a debt recovery order in relation to the amount referred,
interest payable under the State Debt Recovery Act 2018, section 85,
the costs and expenses payable to the Sheriff under the State Debt Recovery Act 2018, section 89, and
the Chief Commissioner must, on request by the Authority, provide the Authority with the information about the amount payable to the Chief Commissioner the Authority requires to issue a certificate under this section.
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