Payment and recovery of rates and special rates
20 Payment and recovery of rates and special rates
The board must, as soon as practicable after the declaration of a rate or special rate under this Part, serve on the occupier of ratable land or on the occupier of land on which the special rate is declared, as the case may be, a notice stating the amount the occupier is liable to pay by way of rates or special rates, as the case may be.
Subject to subclause (3), the amount of the rate or special rate is due and payable on the expiration of 28 days from the day on which the notice is served under subclause (1).
The board may, in such cases and with such conditions as it thinks fit, extend the time for payment of a rate or special rate.
A rate or special rate imposed under this Part is, when it becomes due and payable, a debt due to the board and may be recovered by the board in a court of competent jurisdiction.
This Act’s bill:Second reading speech
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