This legislation has been repealed.
(1) If rates payable in relation to a parcel of rateable land have been in arrears for at least 1 year, the commissioner may give notice, by letter addressed to the owner of the parcel at the owner's last-known home address, that the rates are in arrears.
(2) At any time after giving the notice, the commissioner may declare, in writing, that the rates for the parcel are in arrears.
(3) A declaration is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation Act 2001 .