24Levy records to be kept by a collection agency

24 Levy records to be kept by a collection agency

(1) A collection agency must keep records (levy records) of the following information for the purposes of section 21(3) and (4)—

(a) a brief description of leviable land that is—

(i) in the municipal district of the collection agency and subject to a separate assessment of levy;

(ii) if the collection agency has been directed by the Minister to collect levy in respect of leviable land not located in its municipal district that is subject to a separate assessment of levy—that non‑rateable leviable land;

S. 24(1)(b) amended by No. 50/2024 s. 95(d).

(b) the capital improved value for the time being determined or adopted by the valuer-general for land specified in paragraph (a);

(c) the land use classification for land specified in paragraph (a);

(d) the AVPCC allocated to land specified in paragraph (a);

(e) the names and addresses of owners of land specified in paragraph (a);

(f) any prescribed information.

(2) The levy records to be kept by a collection agency under this section—

(a) must be current;

(b) must be made available—

(i) to a permitted person on request; or

(ii) at the request of a person acting on behalf of a permitted person;

(c) must be recorded accurately;

(d) may be organised in parts and stored in different locations and responsibility for the maintenance of each part may be allocated to different persons.

S. 24(3) amended by No. 34/2014 s. 19(1).

(3) Subject to subsection (3A), a collection agency may alter levy records kept under this section at any time in order to keep the records current.

S. 24(3A) inserted by No. 34/2014 s. 19(2).

(3A) A collection agency must not—

(a) alter the capital improved value allocated to a parcel of leviable land unless the capital improved value of the parcel is altered as a consequence of—

(i) the making of a general valuation in respect of the parcel of leviable land under section 11 or 13H of the Valuation of Land Act 1960; or

(ii) the making of a supplementary valuation in respect of the parcel of leviable land under section 13DF or 13L of the Valuation of Land Act 1960; or

(iii) an adjustment being made following the determination of an objection under section 21 of the Valuation of Land Act 1960; or

(iv) an order made by VCAT or the Supreme Court under section 25 of the ; or