(1) The Minister must, not later than 2 months after declaring a rate under section 13(1), levy the rate in respect of an allotment by serving a notice requiring payment of the rate (a rate notice ) on the ratepayer for the allotment.
(2) The rate notice must set out:
(a) the name of the ratepayer; and
(b) the description of the allotment; and
(c) the amount payable (including any interest accrued or imposed up to the date of the notice); and
(d) the basis of calculation of the rate (including, if relevant, the assessed value of the allotment); and
(e) a description of the ways to make payment; and
(f) the due date for payment of the rate; and
(g) a short statement of the consequences of a failure to pay by the due date.
(3) The rate notice must be served at least 30 days before the due date for payment of the rate, but failure to serve the rate notice at least 30 days before the due date for payment does not affect the validity of the rate notice.