Local Government Rates and other Matters Act 2019
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Unpaid rates to be a charge on relevant property | ||
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14. (1) Any rates levied by a rating authority in respect of a relevant property payable under this Act and any interest referred to in section 12 which is due and unpaid by the owner of the relevant property shall be and remain a charge on the relevant property to which it relates. | ||
(2) Notwithstanding section 36 of the Statute of Limitations 1957, the charge referred to in subsection (1) shall continue to apply without a time limit until such time as it is paid in full. | ||
(3) This section does not affect— | ||
(a) the liability of any previous occupier for outstanding rates in respect of which he or she is primarily liable, or | ||
(b) the functions of the rating authority concerned under any other enactment to collect any outstanding rates from the occupier or occupiers primarily liable. |