Notices: general
19.—(1) A notice under this Part shall relate to a particular dwelling and a particular financial year only.
(2) If the levying authority have not after reasonable inquiry been able to ascertain the name of a liable person in respect of a dwelling and they wish to serve a notice under this Part pertaining to that dwelling, they may do so by addressing it to the “The Council Tax Payer(s)” of the dwelling concerned (naming the dwelling) without further name or designation.
(3) If at the time of serving a notice under this Part it appears to the levying authority that there are persons jointly and severally liable to make any payments to which the notice relates, they shall address the notice in the joint names of those persons and may, where all such persons appear to the authority to be resident at the same address, effect service by sending or delivering only one copy of the notice to that address.