Recovery of unpaid rates and charges
164 Recovery of unpaid rates and charges
The owner or occupier of a landholding for which rates or charges are levied by a corporation must pay the rates and charges to the corporation.
If a landholding for which rates or charges are levied is owned or occupied by more than one person the following provisions apply—
the rates or charges may be levied on one or more of those persons and may be recovered by the corporation from any one or more of those persons,
the corporation is not entitled to recover more than the total amount of the rates and charges (and any interest payable).
If any land in a holding reverts to the Crown during any year for which rates or charges are or are to be assessed, the person who immediately before the reversion was the landholder of the land is liable for payment of only that part of the rates or charges proportionate to the part of the year for which the land was held by the person, and any excess payment by the person must be refunded to the person.
Note.
Rates and charges are a charge on the land, procedures for the sale of land for overdue rates are set out in Part 4 of Chapter 7.
This Act’s bill:Explanatory memorandumSecond reading speech
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