90Postponed rates may be registered as charge on rating unit

1. A local authority may register a notice of charge on a rating unit if the local authority has postponed the requirement to pay rates for the rating unit under section 87(1).

2. If subsection (1) applies,—

3. a charge on the rating unit is created for the amount owing from time to time to the local authority under section 87(2); and
4. except with the consent of the local authority, the Registrar must not register any dealing by the owner of the rating unit, of the land comprising the rating unit.

5. A notice of charge must—

6. be signed by the chief executive of the local authority; and
7. identify—
   1. the rating unit (for example, by its street address or rates record identifier); and
   2. the land comprising the rating unit; and
   3. the owner of the rating unit; and
8. give a summary of how the amount of the charge is determined under section 87(2).

9. A local authority must register a notice of release of charge if all postponed rates for a rating unit are paid.

10. A notice of release of charge must—

11. be signed by the chief executive officer of the local authority; and
12. identify the notice of charge to which it relates.

13. For the purposes of subsection (3)(b)(ii), the land comprising a rating unit is sufficiently identified—

14. in the case of land for which there is a record of title (as defined in section 5A of the Rating Valuations Act 1998) or an instrument (as defined in section 5C(7) of the Rating Valuations Act 1998), by reference to the record of title or instrument; and
15. in any other case, by a description adequate for the purposes of this section which may include a plan.

16. For the purposes of this section, Registrar means the Registrar-General of Land.