Assessment of levy and assessment notices, local government’s duties as to
36J Assessment of levy and assessment notices, local government’s duties as to
Subject to sections 36L and 36N, a local government is to —
assess the amount of levy payable for a levy year by each person who owns leviable land in its local government district; and
serve written notice of the assessment on the person.
The assessment notice is to —
state the date the notice was issued and, if section 36G(4)(b) or 36I(2)(b) applies to the determination of the levy payable on the land, the purpose for which the land is used as determined under section 36G(5); and
include or be accompanied by any matters prescribed by the regulations.
If leviable land is owned by 2 or more persons, service of the assessment notice on one of those persons is taken to be service of the notice on each of them.
The assessment notice is to be given by a local government —
as part of the rate notice given under section 6.41 of the Local Government Act 1995; or
if no rate notice is to be given — as a separate notice.
Without limiting sections 75 and 76 of the Interpretation Act 1984, an assessment notice is taken to have been served on the owner of land if it is posted to the address shown for the owner, at the time of posting, in the rate record kept by the local government under section 6.39 of the Local Government Act 1995.
[Section 36J inserted: No. 42 of 2002 s. 15.]
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
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