25Levy assessment notice

25 Levy assessment notice

(1) The collection agency must give a written notice (the assessment notice) to—

(a) the owner of any leviable land in respect of which a levy has been assessed as being payable (except if the owner of the leviable land is the collection agency in its capacity as a Council); or

(b) if the owner has made a written request that specifies a person in respect of whom the assessment notice should be sent—the person specified in the written request (the specified person).

A collection agency is required to submit a return to the Commissioner—see section 40.

(2) The assessment notice must specify—

(a) the date of the notice;

(b) the name and address of the owner of the leviable land and, if applicable, the specified person;

(c) the levy amount due including—

(i) the fixed charge and the amount derived from multiplying the levy rate with the capital improved value; and

(ii) how that amount is calculated;

(d) the levy rate;

(e) the land use classification;

(f) the address or a legal description of the leviable land;

(g) the capital improved value of the leviable land;

(h) the date by which the levy amount must be paid;

(i) any outstanding levy amount and any levy interest that may be due in respect of an outstanding levy amount payable in respect of the leviable land;

(j) that, if the leviable land is rateable land, the owner may apply for a waiver, deferral or concession in respect of the levy amount in accordance with section 27;

(k) that, if the leviable land is classified residential for land use classification purposes but is not rateable land, the owner may apply for a waiver, deferral or concession in respect of the levy amount in accordance with section 28;

(l) any prescribed matters.

(3) An assessment notice must be given to the owner, or the specified person, at least 14 days before the payment of the levy amount is due.

(4) The details of an assessment notice required to be specified under subsection (2) must—

(a) if the notice is in respect of leviable land other than non-rateable leviable land—be specified on the notice of the general rates, municipal charges, service rates and service charges under section 158 of the Local Government Act 1989 sent by the collection agency to an owner or specified person, in its capacity as a Council;

(b) if the notice is in respect of non-rateable leviable land—by providing a separate notice or as part of any other notice a collection agency may send to an owner or specified person.