NSWIn ForceAct
Local Government Act 1993
546How is a rate or charge levied?
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#### 546 How is a rate or charge levied?
546 How is a rate or charge levied?
> > (1) A rate or charge is levied on the land specified in a rates and charges notice by the service of the notice.
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> > (2) The notice may be served at any time after 1 July in the year for which the rate or charge is made or in a subsequent year.
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> > (3) A notice that is required to effect an adjustment of rates or charges may be served in the year for which the rate or charge is made or a subsequent year.
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> > (4) The notice may include more than one rate, more than one charge and more than one parcel of land.
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> > (5) It is not necessary to specify the name of the rateable person or the person liable to pay the charge in the notice if the council does not know the person’s name.