28Deferred payments and waiver in respect of non-rateable leviable land that is classified residential

28 Deferred payments and waiver in respect of non-rateable leviable land that is classified residential

(1) Subject to the modifications specified in this section, sections 170, 171 and 171A of the Local Government Act 1989 apply to a Council directed to be a collection agency under section 21(2) for the purposes of the payment of levy in respect of non-rateable leviable land that is classified residential for land use classification purposes.

(2) Section 170 of the Local Government Act 1989 applies as if—

(b) for "rate or charge" there were substituted "levy amount".

(3) Section 170(3) of the Local Government Act 1989 applies as if for paragraphs (a) and (b) there were substituted—

"(a) require that person to pay the whole or part of any deferred levy amount within 14 days from the date of the notice if—

(i) it considers that the person's circumstances have so changed that the payment would no longer cause hardship to the person; or

(ii) the person no longer owns or occupies the land in relation to which the levy amount was levied; and

(b) require the payment of levy interest for the late payment of the levy amount from the date the collection agency retracts the deferral of payment of the levy amount.".

(4) Sections 171 and 171A of the Local Government Act 1989 apply as if—

(b) for "rate or charge" there were substituted "levy amount";

(c) for "rates or charges" there were substituted "levy amount";

(d) for "rates, charges" there were substituted "levy amount";

(e) for "interest" there were substituted "levy interest".

S. 29 amended by Nos 34/2014 s. 20, 40/2016 s. 12, repealed by No. 16/2025 s. 16.