The Internal Drainage Boards (Finance) Regulations 1990

Supplementary provisions as to special levies

12.—(1) A special levy shall be made by a board in writing under the common seal of the board.

(2) A special levy shall be issued by a board within 10 days of the making thereof, stating the amount of the special levy, the charging authority to which it is issued and the date of issue, to every charging authority for any area wholly or partly included in the district of the board.

(3) Every board shall before 1st April 1990 compile, and subsequently maintain, a record of–

(a) any special levy (including any special levy in substitution) issued by them under these Regulations, showing in respect of each special levy the amount thereof, the dates on which it was made and issued, and the charging authority to which it was issued; and

(b) the proportion of their expenses raised, in respect of each chargeable financial year, from the proceeds of drainage rates and special levies, respectively,

and keep the said record open to inspection by members of the public at all reasonable times at the principal office of the board.