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16.(1) A certificate signed by a person authorised by the Department to exercise functions under this paragraph stating (a)the net annual value or the rateable value of a hereditament at a date specified in the certificate; or (b)the amount of rates chargeable in respect of the hereditament; or (c)whether any, and if so what, amount has been paid in satisfaction of such rates; (2) A certificate of a district council stating that a district rate of a specified amount in the pound has been made or published by the council on a date specified in the certificate shall be admissible in any proceedings as sufficient evidence of the matters stated in the certificate. (3) The Department shall, on being so requested by a person who is or was liable in respect of a hereditament for rates for any period in the current year or any year preceding that year give him (a)a statement of the rates payable in respect of the hereditament for any of those years in respect of which he is still liable for arrears at the time of the request; (b)a statement of the rates paid in respect of the hereditament for any of those years, not being a year earlier than the ninth preceding year or 1st October 1973, whichever is the later. (4) Where a person satisfies the Department that he is or was liable, in respect of a hereditament, to indemnify any other person for rates, he shall be entitled to the like statement under paragraph (3) as that other person is entitled to.
© 1977 Crown Copyright
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