Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
147. Proceedings in default
Feedback & support(1)
If any sum payable in respect of any rate remains unpaid at the end of February or August, as the case may be, the owner or owners shall be liable to pay the same together with such fee as the local authority may fix from time to time.
(2)
If any such sum or any part thereof remains due and unpaid by the end of February or by the end of August in each year, as the case may be, it shall be deemed to be an arrear and may be recovered as provided in section 148.