The Internal Drainage Boards (Finance) Regulations 1990

Issue of special levies

10.—(1) A special levy must be issued before 15th February in the financial year preceding that in respect of which it is issued, but is not invalid merely because it is issued on or after that date.

(2) A board shall secure that such of its expenses as are to be met by special levies are borne by the local charging authorities (if more than one) in proportion.

(3) Proportions under paragraph (2) of this regulation shall be determined–

(a) in respect of the financial years beginning in 1990, 1991 and 1992, in accordance with regulation 22;

(b) in respect of the financial year beginning in 1993 and each subsequent financial year, by reference to the aggregate annual value of the land, other than agricultural land, within each charging authority’s area or (as the case may be) the part of such land that lies within the board’s district, such value to be determined by the board in accordance with the provisions of regulation 18.