23Imposition of levies

23 Imposition of levies

23 Imposition of levies

(1) The Authority imposes a levy on a landowner by causing notice—

(a) to be served on the landowner, or

(b) to be published in a way approved by the Minister having regard to the object of bringing notices of that kind to the attention of persons liable to pay the levy.

(2) The notice must indicate—

(a) the levy and, if appropriate, the circumstances in which the levy becomes payable, and

(b) the date or dates on which, or the period or periods at the end of which, the levy falls due, and

(c) the CID to be funded by the levy, and

(d) how information about the CID and its services, activities and projects may be accessed.

(3) The levy falls due in accordance with the terms of the notice, except that no part of it falls due before the expiry of 14 days after the notice is published.

(4) The Authority may determine not to collect a levy the Authority has imposed if the Authority is satisfied or suspects that the CID entity—

(a) is not operational, or

(b) has failed to comply with this Act or the regulations or with the Associations Incorporation Act 2009 or the regulations under that Act.