78Levy to be charged by notice

78 Levy to be charged by notice

78 Levy to be charged by notice

(1) A council is to charge a levy by serving notice of the levy on the liable person.

(2) The levy notice is to contain the following information:

(a) the land on which the levy is charged,

(b) the classification of the land,

(c) the sub-classification of the land (if any),

(d) the amount of the levy payable,

(e) the land value, for levy purposes, of the land to which it relates,

(f) the date of 1 July by reference to which the land is valued (unless the land is unvalued land),

(g) any other information specified in the regulations.

(3) The levy is to be described as the “NSW Government Fire and Emergency Services Levy” or as the “NSW Govt FESL”. The description may include a reference to the property sector that the land is within.

(4) It is not necessary to specify the name of the liable person or the person liable to pay the charge in the notice if the council does not know the person’s name.

(5) If rates and charges are payable in respect of the land under the Local Government Act 1993, the levy notice is to be combined with the notice of the rates or charges that is served under that Act, subject to any exceptions provided for by the regulations.

(6) Subject to the regulations, the levy notice may be combined with the following:

(a) notice of classification of the land under this Act,

(b) notice of categorisation of the land under the Local Government Act 1993.

(7) The regulations may make provision for the form of the levy notice and the manner in which information is to be set out in the levy notice.