[Simone Fisher]

Hi Jeanette,

We had one similar to this a few years back. In our case rates had continued to be levied on a crown lease that expired in the 1970’s & the ratepayer had continued to pay the rates despite no longer using the land. The ratepayer submitted a request for refund of all rates paid back to the early 1970’s & we declined the request using the below reasons:

Section 574(3) of the Local Government Act 1993 provides that an appeal on question of whether land is rateable or subject to a charge must be made within 30 days after service of the rates and charges notice.

Section 2(1) of the Recovery of Imposts Act 1963. Section 2(1) provides:

2 Limitation on time for the bringing of proceedings to recover taxes

(1) No proceedings shall be brought to recover from the Crown or the Government or the State of New South Wales or any Minister of the Crown, or from any corporation, officer or person or out of any fund to whom or which it was paid, the amount or any part of the amount paid by way of tax or purported tax and recoverable on restitutionary grounds (including but not limited to mistake of law or fact):

(a) in the case of a payment made before the commencement of this Act, after the expiration of the time within which such proceedings but for the enactment of this Act might have been brought or the expiration of twelve months after the date of the commencement of this Act, whichever period first expires, or

(b) in the case of a payment made subsequent to the commencement of this Act, after the expiration of twelve months after the date of payment.

I did abit of digging at the time though & could not find any court cases where section 574(3) & The Recovery of Imposts Act had been tested in this type of situation. If the ratepayer had come back to us or if it had have proceeded to court we would have sought legal advice & I think in all probability would have negotiated write-off & refund for a number of years.

Hope this is of some help.

Regards,

Simone