Section 127(e) of the Local Government (general) regulations 2005 states that all rates and charges notices must have a date of effect. Does anyone have a date of effect printed on rates or supplementary notices?
Also if issuing a supplementary notice in May or June (after the 4th quarter rate notice is issued) do you put an instalment plan on the notice as required under Section 127(h) of these regulations?
These questions have come about from some legal advise council received regarding some backdated supp notices we processed in June 2014 but printed in July 2014 and sent out to ratepayers. These charges came about from and audit of our rating data base.
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