(1) The invalidity of the whole or any part of a rate or charge is not a defence in any proceedings involving a claim for recovery of the rate or charge unless the rate or charge has been quashed in any other proceedings.
S. 179(2) amended by Nos 99/1994 s. 3(2)(g), 5/2014
s. 14.
(2) A rate or charge is not invalid only by reason of it being declared after 30 June.