Council Tax Liability Order- before determination through pre-arranged tribunal

[davedecent]

On Tuesday 5^th February 2013 I was hauled before the magistrates court to explain to them why I had not paid the total sum claimed by the Northumberland County Council in respect of Council Tax. the sum was £241.26p plus £50 summons cost. The claim arose as a result of a revised tax bill issued to me in October 2012. I represented myself during the course of proceedings.

I maintained that I was not liable to pay any of the money claimed, and if I was, not for the sum stated (it was disputed). I was not asked to produce my calculation of the sum involved, and the calculation was not presented to me by Mr Prince, the council representative. The magistrates chose to believe, without enquiry, the councils position; Mr Blackburn owes this sum of money. When I maintained that I had paid the sum of money demanded by the council in a notice dated 14^th December 2012 (£38.24p – my entire obligation to them), they chose to accept that the greater sum of £241.26p was owed, even though this was a sum that was in dispute and had been placed before a tribunal, by the council, weeks before they issued the magistrates court summons.

Two bites of the cherry for the council and double jeopardy for me! The tribunal hearing is to take place in Newcastle on the 28^th February 2013 and I presented the court with evidence of this.

The council did not withdraw their case against me and a Liability Order was made by the court under section 14 of, and schedule 4 to, the Local Government Finance Act 1992. The court chose to believe that I owed this money to the council based on council declarations that had been challenged. The council cited regulation 16, and the clerk of the court case law, confirming that the council were entitled to secure a Liability Order irrespective of the fact that they had prearranged a hearing to determine my liability to pay the monies claimed.

I am now, according to the law, unable to appeal against the decision made, liable for £50 summons cost and an additional £50 court cost; total £341.26p.

I explained to the court how ridiculous and bizarre it would be for me to appear before a tribunal when magistrates had already decided upon liability, but my representations fell on deaf ears. They decided I was liable to pay all the money subject of the order, on the flimsiest and most unreliability of evidence; a tax bill, a notice to pay-or else, and an acceptance that the entire bill had not been paid. Oh, and the councils statement (under oath) that they ‘believed’ it to be a valid debt!

I had explained to the court that I was absolutely certain that I would win my case at tribunal but my confidence in the ability to obtain justice against local authorities through the courts is seriously damaged.

The entire claim is for benefits I am already alleged to have received- reclamation- I want to appeal against the order. Can anyone help?

[outlawlgo]

Re: Council Tax Liability Order- before determination through pre-arranged tribunal

I'm currently going through the process of appealing against the Magistrates' court's decision to issue a liability order. It's documented on this forum from this point onwards (Council Tax liability order Test Case). I was informed by the justices' clerk that the appeal could only be by way of the High Court.

There's provision for the court to quash the order in the council tax regulations, however, the application has to be made by the local authority.

Also might be worth taking a look at this – Reopening a case in the Magistrates Court.... and this – setting aside liability orders... and another – debt questions.....

[A54]

Re: Council Tax Liability Order- before determination through pre-arranged tribunal

I think you've been misinformed slightly by the Justice's Clerk , despite what the council tax rules and regulations say, you do have the right to apply to have the liability orders set aside, this right has been firmly established by case law.

BUT a word of warning, in my experience you are likely to be faced with an upwards struggle to set aside an LO in a magistrates' court, I can only speculate on the reasons why a magistrates' court that is 'led' by a clerk is hostile to appellants but this seems to be the general experience of most.

However if you feel justified you should make an application in writing asking to set aside the LO as quickly as you can, time is absolutely of the essence, one of the criteria that needs to be satisfied is that you applied to set aside as soon after the order was made. You only need to write a letter to the Court asking to set aside the LO stating your grounds.

I would also recommend that you appeal to both the lower tier tribunal AND the Valuation Tribunal England, you can do both by writing to the council.

If you fail to set aside the order in the magistrates court you have the option of appeal in the high court by case stated or judicial review, I think you are more likely to find justice here where LA's do not have the influence they seem to have in magistrates courts.

"The claim arose as a result of a revised tax bill issued to me in October 2012."
Its also worth bearing in mind that the council can only apply for an LO if it complied with Part V of the council tax rules and regulations, that means it would have to swear to a magistrate that it served you with a demand, final demand & summons on the due dates, Part V specifically refers to missed instalments, I'm not sure it applies when there is an 'adjustment' in a revised bill, depending on why it was revised.

Lastly a warning! wrongly or rightly, for each court appearance the LA will seek to recover its costs from you, be warned that Magistrates/Judges seem trigger happy in awarding costs against you, this can be around £600 for counsel plus solicitors fees for each hearing.

If you own your house and have any equity in it, be careful not to let the amount claimed by the LA exceed £750.


Good luck with the tribunal on 28th. Also check out an appeal to Valuation Tribunal England if you haven't already done so.