Local Government (Rating) Act 2002

Notice to ratepayers of rates liability

44 Notice of rates assessment

(1)

A local authority must deliver a rates assessment to a ratepayer to give notice of the ratepayer’s liability for rates on a rating unit.

(2)

A ratepayer is liable for rates on a rating unit when the local authority delivers the rates assessment for that unit to the ratepayer.

Compare: 1988 No 97 s 122(1), (3)