21Appeals against rates

#### 21 Appeals against rates 21 Appeals against rates > > (1) An occupier or owner of land may appeal against the validity of any rate levied on land to the Civil and Administrative Tribunal. > > > > Note. > > > > An appeal to the Civil and Administrative Tribunal under this clause is an external appeal to the Tribunal for the purposes of the [Civil and Administrative Tribunal Act 2013](/view/html/inforce/current/act-2013-002). A decision of the Tribunal on such an external appeal may be appealed to the Land and Environment Court under Schedule 1 to that Act. > > > (2) An appeal may be made on the ground that the land or part of it is not rateable or is not subject to a particular rate. > > > (3) An appeal is to be lodged within 30 days after the occupier of the land is given the rate notice. > > > (4) The Tribunal is not to hear an appeal under this clause in respect of a rate levied in respect of a year unless the appellant has produced to the Tribunal a certificate issued by Local Land Services (or such other evidence as is acceptable to the Tribunal) confirming that all rates due and payable in any preceding year in relation to the land have been paid. > > Note. > > Section 210 (Service of documents) of the Act sets out various ways in which a rate notice may be given. > > **cl 21:** Am 2013 No 95, Sch 8.14 \[1\] \[2\].