29Assessment record and record of rates

29 Assessment record and record of rates (1) Before a council adopts its budget for a financial year, the CEO must: (a) check all available records to ensure that all rateable land is recorded in the assessment record; and (b) certify, in writing, to the council that, to the best of the CEO's knowledge, information and belief, the assessment record is a comprehensive record of all rateable land within the area. (2) The CEO must keep a rates record containing, for each allotment of rateable land, particulars of: (a) all rates and charges levied on the allotment; and (b) the interest imposed; and (c) the amount of rates written off (if any); and (d) the amount of payments made; and (e) any rates concessions granted on the allotment.