(4A) If general rates, municipal charges, service rates S. 158(4A) or service charges— inserted by No. 22/1992 (a) are not payable in a lump sum; or s. 15(a), substituted by No. 27/1997 (b) are payable in a lump sum but the first s. 9(2), instalment is paid— amended by No. 109/2003 the Council must send a notice that contains the s. 78(2). information set out in subsections (4)(b) and (4)(c) at least 14 days before each of the second, third and fourth instalments are due. (4B) Despite anything to the contrary in section 167, a S. 158(4B) inserted by failure to comply with subsection (4)(d) or (4A) No. 27/1997 alters the date on which the relevant payment is s. 9(2), amended by due to a day specified by the Council in the notice No. 109/2003 which is not less than 14 days after the date on s. 78(3). which the notice relating to that payment is sent. (5) If a Council has declared more than one general rate, municipal charge, service rate or service charge for the year, it may levy any of those rates or charges as a combined rate or charge. (6) A Council must, as far as is practicable, levy all general rates, municipal charges, service rates and service charges which are declared in a financial year in the same financial year. 158A Rates and charges to be levied on each occupancy S. 158A inserted by No. 78/1991 (1) If the Council levies a rate or charge on any land, s. 5. the Council must separately levy that rate or charge in respect of each portion of that land for which the Council has a separate valuation. (2) If a valuation treats as a single rateable entity land that is owned separately by 2 or more people, a Council may apportion any rates or charges that apply to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.
S. 158(4A) inserted by No. 22/1992 s. 15(a), substituted by No. 27/1997 s. 9(2), amended by No. 109/2003 s. 78(2). (4A) If general rates, municipal charges, service rates or service charges— (a) are not payable in a lump sum; or (b) are payable in a lump sum but the first instalment is paid— the Council must send a notice that contains the information set out in subsections (4)(b) and (4)(c) at least 14 days before each of the second, third and fourth instalments are due. S. 158(4B) inserted by No. 27/1997 s. 9(2), amended by No. 109/2003 s. 78(3). (4B) Despite anything to the contrary in section 167, a failure to comply with subsection (4)(d) or (4A) alters the date on which the relevant payment is due to a day specified by the Council in the notice which is not less than 14 days after the date on which the notice relating to that payment is sent. (5) If a Council has declared more than one general rate, municipal charge, service rate or service charge for the year, it may levy any of those rates or charges as a combined rate or charge. (6) A Council must, as far as is practicable, levy all general rates, municipal charges, service rates and service charges which are declared in a financial year in the same financial year. S. 158A inserted by No. 78/1991 s. 5. 158A Rates and charges to be levied on each occupancy (1) If the Council levies a rate or charge on any land, the Council must separately levy that rate or charge in respect of each portion of that land for which the Council has a separate valuation. (2) If a valuation treats as a single rateable entity land that is owned separately by 2 or more people, a Council may apportion any rates or charges that apply to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.
89-11a131.docx