73Notice of change of circumstances is required

73 Notice of change of circumstances is required

73 Notice of change of circumstances is required

(1) A liable person must give notice to the council within 30 days of any change in circumstances that justifies:

(a) a new classification of the person’s land, or

(b) the sub-classification of the person’s land, or

(c) the revocation of sub-classification of the person’s land.

(2) If a liable person fails to give notice of a change in circumstances that would justify a new classification of the land in respect of which a lower levy would be payable, or the sub-classification of the land, within the period required by this section, the council may set an effective date for the classification or sub-classification that is the first day of the next quarterly instalment period after notification (regardless of when the change in circumstances occurred).

(3) The next quarterly instalment period after notification is the next quarterly instalment period to occur after the quarterly instalment period during which the change in circumstances is notified to the council in accordance with this section.

(4) A notice under this section must be given in a form and manner approved by the council.

(5) A council may require the notice to be given in the form of an application for classification or sub-classification of the land.