South Australian Consolidated Acts27—Payment and recovery of rates and special rates
(1) The board must as
soon as practicable after the declaration of a rate or special rate under this
Part serve on the occupier of ratable land or on the occupier of land on which
the special rate is declared, as the case may be, a notice stating the amount
the occupier is liable to pay by way of rates or special rates, as the case
may be.
(2) Subject to
subsection (3), the amount of the rate or special rate imposed under this
Part is due and payable on the expiration of 28 days from the day on which the
notice is served under subsection (1).
(3) The board may, in
such cases and with such conditions as it thinks fit, extend the time for
payment of the rate or special rate.
(5) Any rate or
special rate imposed under this Part is, when it becomes due and payable, a
debt due to the board and may be recovered in any court of competent
jurisdiction.