S. 167(1) substituted by Nos 22/1992 s. 15(b), 27/1997 s. 12.
(1) A Council must allow a person to pay a rate or charge (other than a special rate or charge) in 4 instalments.
S. 167(2) substituted by Nos 22/1992 s. 15(b), 27/1997 s. 12.
(2) An instalment is due and payable on the date fixed by the Minister by notice published in the Government Gazette.
S. 167(2A) inserted by No. 22/1992 s. 15(b), amended by No. 99/1994
s. 3(2)(d), substituted by No.
27/1997
s. 12.
(2A) A Council may allow a person to pay a rate or charge in a lump sum.
S. 167(2B) inserted by No.
27/1997
s. 12.
(2B) If allowed, a lump sum payment of general rates, municipal charges, service rates or service charges is due and payable on the date fixed by the Minister by notice published in the Government Gazette.
S. 167(2C) inserted by No.
27/1997
s. 12.
(2C) Any notice published by the Minister under subsection (2) or (2B)(or any variation of such a notice) must be published at least 3 months before the start of the financial year in respect of which the rate or charge is levied.
S. 167(3) amended by No. 67/2008 s. 59(1).
(3) A special rate or special charge is due and must be paid by the date specified in the notice requiring payment, which is a date not less than 28 days after the date of issue of a notice.
S. 167(4) substituted by No. 67/2008 s. 59(2).
(4) A person who is liable to pay a special rate or special charge must pay the special rate or special charge—
(a) as a lump sum; or
(b) if the Council has provided an instalment plan and the person has elected to pay the special rate or special charge in accordance with the instalment plan, in accordance with the instalment plan.
S. 167(5) repealed by No. 22/1992 s. 15(c), new s. 167(5) inserted by No. 67/2008 s. 59(2).
(5) If the performance of the function or the exercise of the power in respect of which a special rate or special charge is to be levied relates substantially to capital works, the Council must provide an instalment plan in accordance with subsection (6).
S. 167(6) inserted by No. 67/2008 s. 59(2).
(6) An instalment plan—
(a) must provide for instalments to be paid over a period of at least 4 years;
(b) may include in the amount of an instalment a component for reasonable interest costs the total of which must not exceed the estimated borrowing costs of the Council in respect of the performance of the function or the exercise of the power in respect of which the special rate or special charge is to be levied by more than 1%.