sec.99Issue of and period covered by rate notice

sec.99 Issue of and period covered by rate notice

A rate notice may only be issued— for utility charges, for a period of at least 1 month, that the council considers appropriate; and for other rates or charges, for the whole or part of a financial year as the council considers appropriate. However, the rate notice for the rates mentioned in subsection (1) (b) must be issued for the same period for all ratepayers. If a person who is liable to pay rates or charges for a period pays the rates or charges before the council gives the person a rate notice for the period, the council is not required to give the person a rate notice for the period. However, the council must, at least once each year, issue a rate notice for each parcel of rateable land for a period of no longer than a financial year. (sec.99-ssec.1) A rate notice may only be issued— for utility charges, for a period of at least 1 month, that the council considers appropriate; and for other rates or charges, for the whole or part of a financial year as the council considers appropriate. (sec.99-ssec.2) However, the rate notice for the rates mentioned in subsection (1) (b) must be issued for the same period for all ratepayers. (sec.99-ssec.3) If a person who is liable to pay rates or charges for a period pays the rates or charges before the council gives the person a rate notice for the period, the council is not required to give the person a rate notice for the period. (sec.99-ssec.4) However, the council must, at least once each year, issue a rate notice for each parcel of rateable land for a period of no longer than a financial year.

• (a) for utility charges, for a period of at least 1 month, that the council considers appropriate; and
• (b) for other rates or charges, for the whole or part of a financial year as the council considers appropriate.