The rating authority, on the application of a person liable to pay a rate made and levied under section 139 in respect of any land who in the opinion of the rating authority is in necessitous circumstances or is a member of a class of persons prescribed for the purposes of this section—
(a) may remit or excuse the payment of the rate or any part of it or any interest payable in respect of the rate or any part of that interest; or
(b) may defer payment of the rate or any part of it or any interest payable in respect of the rate or any part of that interest.
S. 142 amended by No. 44/1998
s. 28(8)(b)(i)(ii), substituted by No. 17/2012 s. 76.