38Cancellation of assessment of liability to pay levy amount made in error

38 Cancellation of assessment of liability to pay levy amount made in error

(1) A collection agency may cancel an assessment of a person's liability to pay a levy amount in respect of leviable land if the collection agency is satisfied that an assessment has been made in error.

S. 38(1A) inserted by No. 18/2023 s. 24.

(1A) Subsection (1) does not apply to an error that constitutes grounds for making an objection under Part III of the Valuation of Land Act 1960.

See section 17 of the Valuation of Land Act 1960.

(2) If a collection agency has made an assessment in error under subsection (1), the collection agency must—

(a) if the collection agency determines that an assessment should not have been issued—issue a withdrawal notice;

(b) if the collection agency determines that a fresh assessment in respect of the leviable land should be issued—give the person another assessment notice under section 25;

(c) if the person paid any of the levy amount specified in an assessment referred to in subsection (1)—

(i) refund the amount paid; or

(ii) if a fresh assessment has been made under paragraph (b), apply the amount paid to any levy amount owed under the fresh assessment.