The Northern Territory Manual for Council Staff working with Rates and Charges
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dhcd.nt.gov.au Page 27 of 35 March 2017, version 12 Remission of interest Section 163 of the LGA states that the council may remit interest wholly or in part. Council should adopt a policy which clearly states under what circumstances remission of interest will be allowed. Rates Record The rates record (also known as the rate book) is different from the assessment record. The rates record includes the financial transactions of individual accounts and some of the information which is also on the assessment record. Regulation 24 of the Local Government (Accounting) Regulations provides that the rates record must show, in relation to each rateable allotment (this includes allotments where only charges are levied): (a) all rates and charges levied on the allotment; (b) penalties imposed; (c) the amount of rates written off (if any); and (d) the amount of payments made. The rates record can contain any additional information that the council considers appropriate. It is important that it has as much detail as possible. Recovery of rates and charges Debt recovery It is up to each council to decide what debt recovery processes it will employ. Some councils contract professional debt collectors, some councils do it in-house and other councils will have a combination of contractors and in-house staff. Regardless of what system is used, it is imperative that finance staff closely monitor the councils overdue rate debtors and take prompt action to recover outstanding amounts. Recovery by legal action Rates may be recovered as a debt due to the council from the principal ratepayer or any other ratepayer by action in a court of competent jurisdiction. The proceedings may be commenced at any time within 6 years after the rates are imposed.
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