S. 158(1) amended by Nos 99/1994 s. 3(2)(c), 5/2014
s. 13.
(1) A Council must at least once in respect of each financial year declare by 30 June the following for that year—
(a) the amount which the Council intends to raise by general rates, municipal charges, service rates and service charges;
(b) whether the general rates will be raised by the application of—
(i) a uniform rate; or
S. 158(1)(b)(ii) substituted by No. 34/1996 s. 18(1).
(ii) differential rates (if the Council is permitted to raise such rates under section 161(1)); or
S. 158(1)(b)(iii) inserted by No. 34/1996 s. 18(1).
(iii) urban farm rates, farm rates or residential use rates (if the Council is permitted to raise such rates under section 161A).
(2) The Council must declare the general rate in respect of a period of time between 3 months and a year.
(3) A Council may levy general rates, municipal charges, service rates and service charges by sending a notice to the person who is liable to pay them.
S. 158(3A) inserted by No. 13/1990 s. 18.
(3A) At the written request of the person liable to pay rates or charges, the Council may send the notice to a person specified in the written request.
S. 158(4) amended by No. 13/1990 s. 31(g), substituted by No. 22/1992 s. 15(a).
(4) The notice must—
(a) contain the prescribed information; and
S. 158(4)(b) substituted by No.
27/1997
s. 9(1).
(b) state—
S. 158(4)(b)(i) amended by No. 109/2003 s. 78(1).
(i) in the case of general rates, municipal charges, service rates and service charges, the dates when the instalments of the rates or charges are due, and, if those rates and charges may be paid in a lump sum, the date when that lump sum is due; or
(ii) in any other case, when the rates or charges are due; and
S. 158(4)(c) substituted by No.
27/1997
s. 9(1).
(c) specify any other options for payment determined by the Council; and
(d) be issued at least 14 days before the date on which the first payment of the rates or charges is due.
S. 158(4A) inserted by No. 22/1992 s. 15(a), substituted by No.
27/1997
s. 9(2), amended by No. 109/2003 s. 78(2).
(4A) If general rates, municipal charges, service rates or service charges—
(a) are not payable in a lump sum; or
(b) are payable in a lump sum but the first instalment is paid—
the Council must send a notice that contains the information set out in subsections (4)(b) and (4)(c) at least 14 days before each of the second, third and fourth instalments are due.
S. 158(4B) inserted by No.
27/1997
s. 9(2), amended by No. 109/2003 s. 78(3).
(4B) Despite anything to the contrary in section 167, a failure to comply with subsection (4)(d) or (4A) alters the date on which the relevant payment is due to a day specified by the Council in the notice which is not less than 14 days after the date on which the notice relating to that payment is sent.
(5) If a Council has declared more than one general rate, municipal charge, service rate or service charge for the year, it may levy any of those rates or charges as a combined rate or charge.
(6) A Council must, as far as is practicable, levy all general rates, municipal charges, service rates and service charges which are declared in a financial year in the same financial year.
S. 158A inserted by No. 78/1991 s. 5.