If you have received a court summons

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