(1) A special rate or special charge—
(a) remains in force for the period specified in the declaration of it without any further declaration in any subsequent year; and
(b) may be varied in relation to—
(i) the amount to be paid; and
(ii) the persons on whom it is levied (except as is specifically provided under section 178 or 180); and
(iii) the land to which it applies.
(2) A Council must ensure that those persons who are liable to pay a special rate or special charge which is varied are notified if it is varied.
S. 166(3) inserted by No. 109/2003 s. 83.
(3) If a variation of a special rate or special charge will result in—
(a) persons being required to pay a special rate or special charge who were not previously required to do so; or
S. 166(3)(b) amended by No. 67/2008 s. 58.
(b) an increase equal to or greater than 10% in the amount of the special rate or special charge payable by a person—
a Council must comply with subsections (1A), (1B) and (1C) of section 163 as if the variation were a declaration.
S. 166(4) inserted by No. 109/2003 s. 83.
(4) If subsection (3) applies, a person may make a submission under section 223.
Division 2—Payment of rates and charges