New South Wales Consolidated Regulations

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LOCAL GOVERNMENT (GENERAL) REGULATION 2005 - REG 131

Procedures for writing off rates and charges

131 Procedures for writing off rates and charges

(1) The council must, from time to time, by resolution, fix the amount of rates and charges above which any individual rate or charge may be written off only by resolution of the council.
(2) An amount of rates or charges of or below that amount can be written off either by resolution of the council or by order in writing of the council's general manager. In the absence of a resolution under subclause (1), rates and charges can be written off only by resolution of the council.
(3) A resolution or order writing off an amount of rates or charges must:
(a) specify the name of the person whose debt is being written off, and
(b) identify the account concerned, and
(c) specify the amount written off,
or must refer to a record kept by the council in which those particulars are recorded.
(4) An amount of rates or charges can be written off under this clause only:
(a) if there is an error in the assessment, or
(b) if the amount is not lawfully recoverable, or
(c) as a result of a decision of a court, or
(d) if the council or the general manager believes on reasonable grounds that an attempt to recover the amount would not be cost effective.
(5) The fact that an amount of rates or charges is written off under this clause does not prevent the council concerned from taking legal proceedings to recover the amount.
(6) The general manager must advise the council of rates and charges written off by written order of the general manager.



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