(1) At least 28 days before the payment of the rates (or the first instalment of the rates) falls due, the council must issue an account for the payment of rates (a rates notice ) for each allotment.
(2) The rates notice must be given if practicable to the principal ratepayer for an allotment or, if it is not practicable to do so, to any other ratepayer for the allotment.
(3) The rates notice must:
(a) state the due date for payment of the rates and;
(b) if payment by instalment is allowed – state the due date for payment of each instalment; and
(c) must be given at least 28 days before the due date for payment of the rates or the first instalment of the rates.
(4) Non-compliance with subsection (3)(c) does not invalidate the rates notice.