Attending court - disputing liability
You will only be required to attend the magistrates court if you dispute liability. Below is a list of valid disputes:
- Your property is not entered in the valuation list.
- The tax has not been properly set.
- The tax has not been demanded in accordance with the statutory regulations.
- The amount demanded has been paid.
- More than six years have elapsed since the day on which the sum became due.
- Bankruptcy or winding up proceedings have been initiated