s 16 Assumed liability
16.—(1) A person who wishes to assume liability to pay any land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land may give an assumption of liability notice to the Authority —(a) at any time before, on or after a liability order is given with respect to the chargeable consent; but (b) not after a revised liability order is given with respect to the same chargeable consent. (2) An assumption of liability notice must —(a) be in writing and in a form required by the Authority; and (b) identify the person in place of whom liability to pay the land betterment charge is being assumed by that notice (called the default taxable person). (3) An assumption of liability notice is valid if it complies with subsection (2). (4) A person is deemed to have assumed liability on the day on which the Authority receives and acknowledges receipt of a valid assumption of liability notice from that person. (5) On receiving a valid assumption of liability notice, the Authority must send an acknowledgment of its receipt to the person who assumed liability. (6) An assumption of liability notice given in accordance with this section is irrevocable. (7) A person who assumes liability in accordance with this section is liable to pay an amount of the land betterment charge equal to the amount that the default taxable person would have been liable to pay if not for this section; and the default taxable person then ceases to be liable to pay that amount of the land betterment charge.