Section 80, The Local Government Act, 2004

If the remedies provided in sections 78 and 79 have failedto realise the full amount of the approved rate together with any costs and if such amount remains unpaid six months after the date on which the default occurred, the local council shall apply to the court for the sale of the building. Rates to be a charge on buildings. Minister to issue guidelines. Rate books. Occupied and unoccupied buildings. Levy on owners’ goods for nonpayment of rates. Levy on occupiers’ goods Proceedings in case of non-payment of rates. Objections to Valuation Lists or Rolls. PART IX–ACCOUNTS AND AUDIT