140Rates to be recovered from owner

140 Rates to be recovered from owner

(1) A rate made and levied under section 139 in respect of any land is payable by and recoverable from the owner of the land for the time being.

S. 140(2) amended by No. 44/1998
s. 28(6)(a).

(2) A rate made and levied under section 139 in respect of any land, and any interest payable in respect of that rate, is a charge on the land and remains so until paid.

(3) A rate made and levied under section 139 in respect of any land is due and must be paid by the date specified in the notice requiring payment.

S. 140(4) amended by No. 12/1996 s. 20.

(4) A notice requiring payment of a rate must not specify a payment date that is not at least 14 days after the date of issue of the notice.

S. 140(5) amended by No. 44/1998
s. 28(6)(b).

(5) The rating authority may require a person to pay interest on any amounts of rates—

(a) which that person is liable to pay; and

(b) which have not been paid by the due date.

(6) The interest—

(a) is to be calculated at the prescribed rate; and

(b) becomes payable on and from the date on which the rate was made and levied; and

S. 140(6)(c) amended by No. 44/1998
s. 28(6)(c).

(c) continues to be payable until the payment or recovery of all rates and interest due.

S. 140(7) substituted by No. 44/1998
s. 28(7).

(7) If a rate in respect of any land or interest on such a rate remains unpaid after it is due and payable, it may be recovered from the owner of the land for the time being as a debt due to the State by that owner.

S. 141 amended by No. 44/1998
s. 28(8)(a)(i)(ii).