Local Government (Rating) Act 2002

46 Rates invoice

(1)

If a rates payment is due for a particular period, the local authority must deliver to the ratepayer a rates invoice for the rating unit for that period.

(2)

A rates invoice must clearly identify all of the following:

(a)

the name and address of the local authority:

(b)

the name and address of the ratepayer:

(c)

the legal description and location of the rating unit:

(d)

the total amount of rates payable for the financial year for the rating unit:

(e)

the amount of rates that have been paid to date for the financial year:

(f)

the amount payable on the current rates invoice:

(g)

the date on which the payment is due on the current rates invoice:

(h)

where the rates may be paid:

(i)

if the local authority has a penalty regime,—

(i)

a warning that, if the rates are not paid on time, a penalty may be added; and

(ii)

if a penalty has been added in the current financial year, the amount of the penalty on any unpaid rates for the rating unit:

(j)

the amount of any unpaid rates owing from a previous financial year for the rating unit.

(3)

A rates invoice may include any other information that the local authority thinks fit.

(4)

A local authority may deliver a separate rates invoice for any targeted rate in accordance with subsection (1).

(5)

A rates invoice delivered under subsection (4) must—

(a)

set out the matters required by subsection (2); and

(b)

specify the rate covered by the invoice; and

(c)

if the invoice covers a rate set under section 43(1)(c), the invoice must specify the basis of that assessment and the period for which the assessment applies.