How is a rate levied?
8 How is a rate levied?
A rate is levied on the land specified in a rate notice by giving the notice to any occupier of the land liable to pay the rate.
Note.
Section 210 (Service of documents) of the Act sets out the ways in which notice may be given.
A rate notice is to be in the approved form and is to specify the amount of each rate levied.
A rate is due and payable on the day (being a day not less than 28 days and not more than 42 days after notice of the rate is given) specified in the notice.
Local Land Services may accept payment of a rate by instalments or in accordance with an agreement made with the person liable to pay the rate.
For the purposes of subclause (1), if there are 2 or more occupiers of land, a rate notice duly given to any one of the occupiers is taken to have been given to the other occupiers of the land.
An occupier (other than the owner) of land who is given a rate notice must give any owner (other than the Crown) of the land oral or written advice of the rate levied within 14 days after being given the rate notice.
Maximum penalty—10 penalty units.
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