21Appeals against rates

21 Appeals against rates

21 Appeals against rates

(1) An occupier or owner of land may appeal to the Tribunal against the validity of a rate levied for the land.

(2) An appeal must not be made unless the occupier or owner of the land files with the appeal a certificate from Local Land Services, or other evidence acceptable to the Tribunal, confirming all rates payable by the owner or occupier for the land in preceding years have been paid.

(3) An appeal may only be made on the ground that the land, or part of the land, is not rateable or otherwise subject to the rate.

(4) The appeal must be made within 30 days after the occupier receives the relevant rate notice.

(5) The Tribunal must decide an appeal by confirming or varying the rate.

(6) An appeal under this section does not prevent the commencement of proceedings to recover the rate.