§ 27 — Revised liability order

27.—(1) Subject to subsection (2), the Authority may revise an estimate of the amount or the amount of land betterment charge assessed and stated in a liability order as payable either —(a)

on its own initiative, by making such alterations or additions to the assessment as it thinks necessary to ensure that a complete and accurate assessment is made; or

(b)

upon a reference by the Minister under section 47(4) after an appeal.

(2) The Authority must not give a revised liability order under subsection (1)(a) about an estimate of the amount or the amount of land betterment charge payable in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land if more than 24 months has lapsed after —(a)

the date the chargeable consent was given to the taxable persons; or

(b)

if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons.

(3) A revised liability order in respect of a chargeable consent in relation to a development or subdivision of, or a controlled activity with respect to, any land must —(a)

specify the revised amount of land betterment charge payable by every taxable person concerned in respect of the chargeable consent;

(b)

state that a taxable person given the revised liability order has to pay the additional amount of land betterment charge specified within the time delimited by or under section 24(2);

(c)

state that any earlier liability order given to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land is superseded; and

(d)

specify the time within which under section 47(2)(a) the person may appeal to the Minister against the revised liability order.

—(1) Subject to subsection (2), the Authority may revise an estimate of the amount or the amount of land betterment charge assessed and stated in a liability order as payable either —(a)

on its own initiative, by making such alterations or additions to the assessment as it thinks necessary to ensure that a complete and accurate assessment is made; or

(b)

upon a reference by the Minister under section 47(4) after an appeal.

(2) The Authority must not give a revised liability order under subsection (1)(a) about an estimate of the amount or the amount of land betterment charge payable in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land if more than 24 months has lapsed after —(a)

the date the chargeable consent was given to the taxable persons; or

(b)

if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons.

(3) A revised liability order in respect of a chargeable consent in relation to a development or subdivision of, or a controlled activity with respect to, any land must —(a)

specify the revised amount of land betterment charge payable by every taxable person concerned in respect of the chargeable consent;

(b)

state that a taxable person given the revised liability order has to pay the additional amount of land betterment charge specified within the time delimited by or under section 24(2);

(c)

state that any earlier liability order given to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land is superseded; and

(d)

specify the time within which under section 47(2)(a) the person may appeal to the Minister against the revised liability order.