Section 69, The Local Government Act, 2004

(1) The property rates provided for in the estimates of alocal council in any financial year shall be a uniform rate on the assessed annual value of assessed buildings and shall be a single rate in respect of each class of assessed buildings. (2) The rates provided for in the estimates approved by a local council (hereinafter referred to as the approved rate) shall be imposed and levied by the local council and shall, subject to this Act be payable by the owner to the council on such date as the council may by notice to the owner determine. (3) A local council may, by resolution approve payment of rates in two or more equal instalments to be paid within one financial year. (4) The resolution shall state the period after which if full payment is not made, the owner shall be deemed to have refused or neglected to pay.