127Rates and charges notices

127 Rates and charges notices

127 Rates and charges notices

(1) A rates and charges notice must contain the following information—

(a) the land to which it relates,

(b) the land value of the land to which it relates and the base date of the general valuation from which the land value is derived,

(c) particulars of each rate or charge levied on the land by the notice,

(d) if the rate consists of a base amount to which an ad valorem amount is added, particulars of the base amount,

(e) the date the notice is taken to have effect,

(f) particulars of any outstanding arrears of rates and charges levied on the land and of any interest payable on those amounts,

(g) the total amount due and the dates for payment of the rates or charges concerned,

(h) the amounts payable for, and the due dates for payment of, instalments of rates or charges,

(i) particulars of any waiver of an amount of special rate in consideration of payment of a lump sum,

(j) a statement that concessions are available to eligible pensioners for any quarter in which they are eligible pensioners,

(k) particulars of any concession extended in respect of payment of the rates,

(l) particulars of any discount for prompt payment in full of a rate or charge,

(m) particulars of any postponement of rates or postponed rates,

(n) particulars of any option to pay a lump sum towards the capital cost of any works, services or facilities instead of a special rate in the notice,

(o) a statement that if payment is not made on or before the due date or dates interest accrues on the overdue amount,

(p) a statement as to how to make inquiries about the notice,

(q) the text, or a summary, of the following provisions of the Act (if applicable)—

(i) section 524 (Notice of change of category),