6Applications for refunds of rates paid
Notwithstanding anything in section 5, a ratepayer in respect of any residential property may, instead of claiming from the territorial authority a rates rebate for any year under the said section 5, pay the rates in full and apply under subsection (2) for a refund of the amount that he would have been entitled to receive by way of rebate for that year in respect of those rates in accordance with section 3 if application for a rebate had been made under section 5.
Every application under this section shall—
- be made on a form approved for the purpose by the Secretary for Local Government; and
- be verified in writing by the applicant; and
- be accompanied by the receipts for the rates in respect of which the refund is claimed; and
- be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office.
Section 5(4) shall apply with respect to any application for a refund made under this section.
Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.
Notes
- Section 6: replaced, on , by section 5(1) of the Rates Rebate Amendment Act 1978 (1978 No 35).
- Section 6(2)(a): amended, on , by section 5(1) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
- Section 6(2)(b): amended, on , by section 5(2) of the Rates Rebate (Statutory Declarations) Amendment Act 2020 (2020 No 44).
- Section 6(4): replaced, on , by section 262 of the Local Government Act 2002 (2002 No 84).


