181CEnvironmental upgrade charge

181C Environmental upgrade charge (1) After entering into an environmental upgrade agreement a Council must, in accordance with the conditions of that agreement, declare an environmental upgrade charge or 2 or more environmental upgrade charges (as the case requires) in respect of the rateable land that is the subject of the agreement. (2) A Council must levy an environmental upgrade charge by sending a notice to the person liable to pay it. S. 181C(2A) inserted by No. 9/2020 s. 363(4). (2A) Despite any provision of any existing lease or agreement between an owner of a rateable land which is subject to an environmental upgrade charge and an occupier, the occupier is not liable to pay any part of the environmental upgrade charge unless the occupier or a previous occupier of the rateable property has specifically agreed in writing to pay the environmental upgrade charge. S. 181C(2B) inserted by No. 9/2020 s. 363(4). (2B) A reference in this section and sections 181D, 181E and 181F to an occupier is a reference to an occupier who is liable to pay any part of the environmental upgrade charge as a result of the application of subsection (2A). (3) A notice under subsection (2) must specify— (a) the name and address of the person liable to pay the charge; and (b) a description of the rateable land in respect of which the charge is being levied; and (c) the environmental upgrade agreement under which the charge is levied; and (d) the amount for which the person specified in the notice is liable; and (e) the manner of payment; and (f) the penalties that may apply if the person fails to pay the charge. (4) An environmental upgrade charge is due and must be paid by the date specified in the notice requiring payment, which is a date not less than 28 days after the date of issue of a notice. (5) An environmental upgrade charge must be the agreed amount specified in the relevant environmental upgrade agreement. (6) Divisions 1, 2 and 3, other than sections 154, 156, 172, 175, 177, 178, 180 and 181, do not apply to an environmental upgrade charge. (7) For the purposes of this Division, section 172(1) applies as if for paragraph (b) there were substituted— "(b) which have not been paid by the date specified in the repayment schedule to the environmental upgrade agreement.". (8) Despite anything to the contrary in this Act, the total amount of an environmental upgrade charge received by a Council from an owner or any occupier or both (as the case requires) must be used by the Council to make repayments to the lending body in accordance with the environmental upgrade agreement. (9) For the purposes of subsection (8), the total amount of an environmental upgrade charge received by a Council and to be paid to the lending body does not include— (a) the proportion of the charge that accounts for the administrative costs of the Council as specified in the environmental upgrade agreement; and (b) any penalty interest imposed by the Council on an owner or any occupier or both (as the case requires) as a consequence of nonpayment of the environmental upgrade charge. However, see section 181D(4)(b) which allows an environmental upgrade agreement to make provision for a Council to provide a proportion of any penalty interest received by the Council to the lending body. (10) If land for which an environmental upgrade charge has been levied ceases to be rateable land, the owner or any occupier or both (as the case requires) must, despite the land no longer being rateable, continue to pay the charge in accordance with the schedule of repayments specified in the environmental upgrade agreement. S. 181D inserted by No. 39/2015 s. 4.