Section 98: Notice for payment of local rate

98. Notice for payment of local rate (1) A notice for the payment of local rate shall specify— (a) the location of the immovable property in respect of which the notice is issued and such description as may be reasonably necessary for the purpose of its identification; (b) the period in respect of which the rate is payable; (c) the value of the property; (d) the percentage at which the rate is charged; (e) the amount of rate payable; and (f) any amount claimed by way of surcharge or interest for late payment. (2) Service of any notice or other document relating to the ascertainment, levy and payment of the local rate and required to be served on the ratepayer shall be validly effected if— (a) delivered personally to the person on whom it is to be served; (b) left at or forwarded by post to his usual or last known place of residence and, in the case of a company or société, its registered office; (c) delivered to a person of age, on the premises to which it relates or, where there is no such person on whom it can be so delivered, posted on some conspicuous part of the premises; or (d) without prejudice to paragraphs (a) to (c) where the property to which the notice or document relates is a place of business of the person on whom it is to be served, if left at or forwarded by registered post addressed to the person at that place of business. (3) The owner of any property shall give to the Municipal City Council or Municipal Town Council notice of any change— (a) in ownership of the property; or (b) in his residential or business address. (4) Any person who fails to notify the Municipal City Council or Municipal Town Council of a change, as specified in subsection (3), within one month of the date on which it is so effected, shall commit an offence. (5) Any notice or other document relating to the levy and payment of the local rate and required to be served on the owner of any premises, may be addressed by the description of “The Owner” of the premises (naming the premises) without further name or description.