(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.
(3)
See section 201 of the Urban Development Act 2020 if the rating unit is also subject to targeted rates under that Act.
Compare: 1988 No 97 s 122(1), (3)
Section 44(3): inserted, on 7 August 2020, by section 300 of the Urban Development Act 2020 (2020 No 42).