Notice of levy
16 Notice of levy
The
Commissioner must serve notice of the amount of the levy that is payable in respect of land for a financial year on the person who was the owner of the land at 12.01 a.m. on 1 July in that year.
The notice must state—
the amount of the levy; and
the area factor and the land use factor applicable to the land; and
the capital value of the land; and
the date (being at least 28 days after the notice is served) by which the levy must be paid; and
if the person liable to pay the levy is also liable to pay interest or a penalty levy under Subdivision
3—the amount of the interest or penalty levy; and
such other information as is required by regulation.
Where there are two or more owners of land, service of the notice on one of them will be taken to be service on both or all of them.
The notice required to be served under this section may be served as a separate notice or, with the approval of the Commissioner, as part of any other notice served by a public authority or other person.
Where the same person owns two or more pieces, sections or aggregations of contiguous land subject to separate assessment, separate notices or one combined notice may be served on the owner.
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