Section 103:

103. List of claims to be forwarded (1) A Council which has made a request under section 102 shall, one month before the beginning of every financial year, forward to the DirectorGeneral, in electronic or such other form as may be mutually agreed, a list specifying, in respect of the coming financial year— (a) the amount of local rate due and payable in respect of every immovable property; (b) the address of each immovable property; (c) the full name and address of the owner and occupier of the immovable property; and (d) such other information or particulars as may be required by the Director-General. (2) The Council shall, not later than 15 days after the end of every month in a financial year, forward to the Director-General, in electronic or such other form, a list of the claims made during that month for the payment of local rate. (3) The Council shall, 2 months after the end of a financial year, and of the first 6 months of a financial year, forward to the Director-General, in electronic or such other form, a list of the claims that have remained unpaid, specifying, in respect of each immovable property— (a) the amount of local rate and surcharge remaining unpaid and the period covered; (b) the address of the immovable property; (c) the full name and address of the owner and occupier of the immovable property; and (d) such other information or particulars as may be required by the Director-General.