(1)
If a rates invoice is incorrect as to the amount of rates payable by a ratepayer in respect of a rating unit or separate rating area, an amended invoice must be delivered to the ratepayer in accordance with section 46 setting out the correct liability of the ratepayer as to the amount of rates due for the rating unit or separate rating area.
(2)
The ratepayer’s liability to pay is not affected by the fact that correction of the rates invoice is required.
(3)
If an amended rates invoice is required under subsection (1),—
there is no limit as to the time by which delivery must be made:
penalties must not be charged on the difference between the amount stated on the incorrect rates invoice and the amount stated on the amended invoice before a date 14 days after delivery of the amended invoice.
Section 47(1): amended, on 1 July 2021, by section 28 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).