Validity Of Liability Orders

what is uttering

can you write uttering into this paragraph: ***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files contravenes the right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, failure to follow procedural norms was deemed grounds for contesting council tax orders.

the definitive court record need adding in

rewrite: ***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files contravenes the right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, failure to follow procedural norms was deemed grounds for contesting council tax orders. Additionally, the act of uttering, which involves presenting forged documents as genuine, could further complicate the validity of such orders if fraudulent documentation is involved. The required definitive court record identified by and invidual case reference in my name for this case cannot be found at the relevant court archive.

put it in stronger text

put this in stronger text: ***. Council Tax Legality:** - While the Local Government Finance Act * mandates council tax, it does not exempt the council from ensuring transparency and due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) demonstrates the necessity for councils to adhere to due process in tax assessments

put this in stronger text: ***. Property Classification:** - My property should not be classified as a dwelling for Council Tax if it is not listed as non-domestic. The Valuation Office Agency's Technical Manual (Part *, *.*, sub bullet point *) specifies that properties removed from the council tax list due to non-domestic classification are not considered dwellings.

put this in stronger text: ***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files contravenes the right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, failure to follow procedural norms was deemed grounds for contesting council tax orders.

put this in much stroger text: **Rebuttal:** - The issuance of Liability Orders in bulk does not necessarily contravene Article * if each case is reviewed appropriately. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, it was held that the procedures followed must ensure fairness, but bulk issuance per se is not inherently unlawful. ***. Council Tax Legality:** - While the Local Government Finance Act * mandates council tax, it does not exempt the council from ensuring transparency and due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) demonstrates the necessity for councils to adhere to due process in tax assessments.

put this in much stronger text: ***. Council Tax Legality:** - Although the Local Government Finance Act * mandates council tax, it unequivocally requires councils to ensure transparency and due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the imperative for councils to meticulously adhere to due process in tax assessments

rebut this paragraph with much stronger text: V

out in much stronger text: - Issuing Liability Orders in bulk does not inherently violate Article * if each case is properly reviewed. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, it was decisively confirmed that the procedures must ensure fairness, but bulk issuance itself is not inherently unlawful.

put this in much stronger text: V

- While the Local Government Finance Act * mandates council tax, it unambiguously compels councils to guarantee absolute transparency and rigorous adherence to due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the non-negotiable requirement for councils to meticulously adhere to due process in tax assessments.

much stronger text:***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files undermines my right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, the court highlighted the necessity of following strict procedural norms, failure of which can be grounds for contestation.

much stronger text:***. Evidence of Liability Order:** - The cited cases, *Leighton v Bristow & Sutor [*]* and *Kofa v Oldham Metropolitan Borough Council [*]*, concern different circumstances and do not negate the requirement for individual case review. *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin ** held that procedural fairness must be maintained, and bulk issuance without proper review is insufficient.

put in much stronger text:- Although enforcement agents operate under the Council Tax (Administration & Enforcement) Regulations *, adherence to statutory procedures is crucial. Any deviations, as demonstrated in *Doncaster Metropolitan Borough

much stronger: ***. Validity of Liability Order:** - The bulk issuance of Liability Orders without individual scrutiny undermines my right to a fair hearing under Article * of the Human Rights Act *. The ruling in *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin ** emphasizes the need for procedural fairness, which is compromised in bulk applications.

much stronger: ***. Compliance with Schedule * and Taking Control of Goods Regulations *:** - Without a valid Liability Order, any enforcement action is non-compliant with Schedule * of the Tribunals Courts and Enforcement Act * and the Taking Control of Goods Regulations *. The case of *Doncaster Metropolitan Borough Council v Stark [*] RA ** highlighted that procedural non-compliance could invalidate enforcement actions.

not sure what this refrs to: *. Details of the Debt and Original Cred

much stronger:***. Clarification on 'Dwelling' Definition:** - The interpretation of 'dwelling' for council tax purposes must be precise. In *R (on the application of Williams) v Horsham District Council [*] EWCA Civ **, the court emphasized the necessity of accurate definitions to ensure fairness and legality.

much stroger:***. Section *(*) LGFA * Interpretation:** - The definition of a 'dwelling' under Section *(*) must consider all factual circumstances. *Hoare v National Trust [*] * WLR ** established that the practical use of a property is crucial in determining its classification.

much stronger:***. Procedural Fairness:** - The decision to classify a property as a 'dwelling' should involve transparent and fair procedures. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the importance of due process in council tax matters.

not sure what you mean by this paragraph: ***. Role of the Valuation Office Agency:** - While the Valuation Office Agency (VOA) determines

rewrite much stronger

much stronger: ***. Fair Hearing and Due Process:** - The bulk issuance of Liability Orders without individual scrutiny undermines my right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, the court highlighted the necessity of following strict procedural norms, failure of which can be grounds for contestation.

much stronger: ***. Legality of Council Action:** - While the Local Government Finance Act * mandates council tax recovery, it does not exempt the council from ensuring procedural fairness and transparency. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, the ruling emphasized that procedural fairness must be maintained, and bulk issuance without proper review is insufficient.

much stronger: ***. Definition of 'Dwelling':** - The classification of my property as a 'dwelling' for Council Tax purposes should involve transparent and fair procedures. In *Hoare v National Trust [*] * WLR **, it was established that the practical use of a property is

please check: Dear Mr Taylor, Thank you for your letter dated * August *. I understand that this may be in response to a *-Day letter sent to you by the Council Tax team. This letter advised you that a Liability Order has been obtained, and that failure to pay your outstanding Council Tax may result in further recovery action being taken in respect of that debt, including use of an Enforcement Agent, where additional fees may be incurred. In your letter, you have again questioned the legality and validity of Council Tax, and your requirement to pay this charge. You have raised a series of points in your letter by numbered paragraph, to which I will respond in turn. In light of your comments and claims of unlawful practices being committed by the Council, I can confirm that City of Doncaster Council's legal team have assisted with and agree the content of this response. *. You have stated you believe that there is a lack of a valid Liability Order in the Court records, and that your case was part of a bulk hearing is concerning. In paragraphs * and * of your letter you have stated that payment is not enforceable as you believe no Liability Order exists, and therefore an Enforcement agent is acting unlawfully by attempting to enforce such an order. As such, you believe that the requirement under schedule *, paragraph * of the Tribunal Courts and Enforcement Act * is not met, and that as no individual order exists, that this debt cannot be enforced. This is incorrect. In the recent cases of Leighton v Bristow & Sutor [*] and Kofa v Oldham Metropolitan Borough Council [*], the Courts have clarified that no physical order was required, and sufficient record of a Liability Order being granted (as part of bulk) hearings is sufficient, and enforcement action can be taken. When dealing with Mr Leighton’s argument that no Liability Order was granted, HHJ Harrison stated at paragraph * of his ruling that an order was in fact made, when he found ‘…If I ask myself, on the balance of probabilities, whether the Magistrates’ Court on the dates shown made liability Orders against those persons on the court list, then the contemporaneous documentation suggests that this was the case’. At paragraph *, HHJ Harrison goes on to say the form of the order does not form part of his judgement, but that he is satisfied by the evidence one was awarded, recorded and notified to the defendant; where he stated - ‘whether or not the form of the order is capable of challenge is not, in my judgement, central to the resolution I must resolve in this case. What is relevant is that I am satisfied, on the balance of probabilities, that the Magistrates Court indicated they were granting liability orders against those shown on the list on the days in question. Furthermore, the council noted the making of the same, and the council then passed on that information to the defendants for enforcement’. HHJ Harrison goes on to set out in paragraph *, that ‘For the purposes of paragraph *(*)(b) [of The Tribunals and Courts Enforcement Act *], that would amount for grounds for a reasonable belief on the part of an enforcement agent that there was in existence a non-defective instrument’. This matter in further clarified in the case of Kofa v Oldham Metropolitan Borough Council [*]. J Fordham provided clarification in his observations at paragraph * of his judgement, where he stated 'The * Regulations do not require a "court issued" order' before stating 'I have been shown no provision of the * Act which requires a court-issued order. Regulation *(*) provides that the magistrates' court will "make the order". Rule * specifically excludes liability orders from the general duty to serve orders', and 'I have been shown no provision which requires entry in the court record, to be sent or served on person against whom a liability order is made or enforced...'. J Fordham also addresses the comments made within the Leighton v Bristow & Sutor [*] case, stating '...the judgement in Leighton concluded - based on extracts from a "court list" paired with a signature certifying "the number of liability orders made" - that the evidence set out in the documents satisfied the High Court on the balance of probabilities that the liability orders in question had been made'. As is clarified here, a copy of the court list and signed record is sufficient for this purpose that a Liability Order was granted. Copies of your entry in the court complaint list, Liability Order list, and signed Court order record are attached for you. The above cases confirm this is sufficient to demonstrate a Liability Order has been granted, and that it can be enforced. ***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files flagrantly violates the right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, failure to adhere to procedural norms was deemed sufficient grounds for contesting council tax orders. Additionally, the act of uttering, which involves presenting forged documents as genuine, severely undermines the validity of such orders if fraudulent documentation is involved. The required definitive court record identified by my name and individual case reference for this case cannot be located at the relevant court archive. ***. Council Tax Legality:** - Although the Local Government Finance Act * mandates council tax, it unequivocally requires councils to ensure transparency and due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the imperative for councils to meticulously adhere to due process in tax assessments.. ***. Property Classification:** - My property must not be classified as a dwelling for Council Tax if it is listed as non-domestic. The Valuation Office Agency's Technical Manual (Part *, *.*, sub bullet point *) explicitly states that properties removed from the council tax list due to non-domestic classification are not considered dwellings. *. You believe that there is no valid demand for payments without a valid bill and signature, and believe the Council is breaching the Bills of Exchange Act *. On this basis you have claimed that the Council is acting unlawfully and committing acts of fraud or malfeasance. Please be advised that City of Doncaster Council is a Local Authority, and a Billing Authority for the purposes of the billing and collection of Council Tax. A Billing Authority is created under the Local Government Finance Act *, and the Local Government Act *. Your liability to pay Council Tax arises under the Local Government Finance Act *. The individual liable for any dwelling is determined by Section * of that Act. Your liability to pay Council Tax is not dependent on and does not require your consent or a contractual relationship with the Council. Reference to the Companies Act *, Bills of Exchange Act * or similar acts regarding companies or contracts, is irrelevant to the liability of Council Tax. ***. Liability Order Validity:** - The bulk issuance of Liability Orders without individual case files flagrantly violates the right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, failure to adhere to procedural norms was deemed sufficient grounds for contesting council tax orders. **Rebuttal:** - Issuing Liability Orders in bulk does not inherently contravene Article * if each case undergoes proper review. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, it was affirmed that procedures must ensure fairness, but bulk issuance itself is not inherently unlawful. ***. Council Tax Legality:** - While the Local Government Finance Act * mandates council tax, it unambiguously compels councils to ensure absolute transparency and rigorous adherence to due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the non-negotiable requirement for councils to meticulously adhere to due process in tax assessments.. *. Paragraph * makes a statement, in which you appear to question whether your property should be classed as a dwelling for Council Tax purposes. Please see our response to paragraphs *-* below. *. You again state that without a valid Liability Order, you consider enforcement efforts to be illegitimate. The Council is satisfied that a Liability Order has been obtained from the Court, and sufficient evidence of this has been provided, as set out in the case of Leighton v Bristow & Sutor [*] and Kofa v Oldham Metropolitan Borough Council [*]. Please see our response to paragraph *. I can also confirm that Enforcement Agents acting on behalf of City of Doncaster Council are instructed in accordance with the Council Tax (Administration & Enforcement) Regulations * (SI */*) and the Local Authorities (Contracting Out of Tax billing, collection and Enforcement functions) Order * (SI */*). **Rebuttal:** **Rebuttal:** - Issuing Liability Orders in bulk does not inherently violate Article * if each case is properly reviewed. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, it was decisively confirmed that the procedures must ensure absolute fairness, but bulk issuance itself is not inherently unlawful.***. Council Tax Legality:** Certainly! Here is the paragraph in much stronger text: - While the Local Government Finance Act * mandates council tax, it unambiguously compels councils to guarantee absolute transparency and rigorous adherence to due process. *R (on the application of Jackson) v North Yorkshire County Council* (*) underscores the non-negotiable requirement for councils to meticulously adhere to due process in tax assessments. ***. Liability Order Validity:** - The mass issuance of Liability Orders without individual case files egregiously violates my fundamental right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, the court emphatically underscored that failure to adhere to strict procedural norms constitutes robust grounds for contestation. ***. Evidence of Liability Order:** - The cited cases, *Leighton v Bristow & Sutor [*]* and *Kofa v Oldham Metropolitan Borough Council [*]*, address different issues and fail to nullify the necessity of individual case review. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, the court unequivocally ruled that procedural fairness is paramount, and bulk issuance without proper review is categorically insufficient.***. Enforcement Agents:** Certainly! Here is the text in much stronger language: - Although enforcement agents operate under the Council Tax (Administration & Enforcement) Regulations *, strict adherence to statutory procedures is non-negotiable. Any deviations, as evidenced in *Doncaster Metropolitan Borough Council v Stark [*] RA **, unequivocally undermine the legitimacy of enforcement actions and can be robustly contested. *. You again refer to your belief that there is no valid Liability Order, then therefore is non-compliance with both Schedule * of the Tribunals Courts and Enforcement Act *, and the Taking Control of Goods Regulations *. You have demanded details of the initial debt, the original creditor, date of transfer, the indemnity of the new debt holder, and a copy of the case file presented to the court, together with your individual case number. I refer you again to our response provided to paragraph * above. With regard to your requests for information, these are not entirely clear, but our response is as follows: a. details of the initial debt - Council Tax for the period * April * to * March * for the property 'The Moorings, High Street, Barnby Dun, Doncaster, DN3 1DY'. Council Tax account number 00251870030A, Property reference *. This is a Band B property. Billed for this period £*,*.*. A bill (demand notice) was issued to you dated * February * for that amount. As a result of non-payment, a reminder was issued to you dated * May *. As this was unpaid, a summons was issued to you to Doncaster Magistrates Court dated * June *, and costs of £* were incurred. Due to non-payment and no valid defence being presented to the Court, a Liability Order was granted against you dated * July *, and costs of £* were incurred to your account. b. the original creditor - Please be advised that City of Doncaster Council is a Local Authority, and a Billing Authority for the purposes of the billing and collection of Council Tax. A Billing Authority is created under the Local Government Finance Act *, and the Local Government Act *. c. date of transfer - This request is unclear, but I can confirm this debt has not been transferred. The debt remains owing to City of Doncaster Council, but Enforcement Agents have been instructed to collect the debt in accordance with the Council Tax (Administration & Enforcement) Regulations * (SI */*) and the Local Authorities (Contracting Out of Tax billing, collection and Enforcement functions) Order * (SI */*). d. the indemnity of the new debt holder - This request is unclear, but as in (c) above there is no "new debt holder"; the debt remains owing to City of Doncaster Council. e. a copy of the case file presented to the court - There is no individual case file for the application of a Liability Order for non-payment of Council Tax. Council Tax Liability Orders are obtained as a bulk application before the Court. Council Tax Liability Orders are obtained as a bulk application before the Court. I refer you to further details provided in our response to paragraph * & *. f. your individual case number - no individual case number is given or required. Council Tax Liability Orders are obtained as a bulk application before the Court. I refer you to further details provided in response to paragraph * & *. ***. Validity of Liability Order:** - The mass issuance of Liability Orders without individual scrutiny egregiously undermines my fundamental right to a fair hearing under Article * of the Human Rights Act *. The ruling in *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin ** emphatically underscores the necessity for procedural fairness, which is grievously compromised in bulk applications. ***. Compliance with Schedule * and Taking Control of Goods Regulations *:** - Without a valid Liability Order, any enforcement action is non-compliant with Schedule * of the Tribunals Courts and Enforcement Act * and the Taking Control of Goods Regulations *. The case of *Doncaster Metropolitan Borough Council v Stark [*] RA ** highlighted that procedural non-compliance could invalidate enforcement actions. ***. Details of the Debt and Original Creditor:** - While the City of Doncaster Council is the original creditor, transparency in the debt collection process is essential. The Local Government Finance Act * and subsequent regulations require clear and transparent procedures in *. This is a list of reference cases. Noted and no response is required. ***. Validity of Liability Order:** - The bulk issuance of Liability Orders without individual scrutiny undermines my right to a fair hearing under Article * of the Human Rights Act *. The ruling in *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin ** emphasizes the need for procedural fairness, which is compromised in bulk applications. ***. Compliance with Schedule * and Taking Control of Goods Regulations *:** - Without a valid Liability Order, any enforcement action flagrantly violates Schedule * of the Tribunals Courts and Enforcement Act * and the Taking Control of Goods Regulations *. The case of *Doncaster Metropolitan Borough Council v Stark [*] RA ** unequivocally highlighted that procedural non-compliance can invalidate enforcement actions.** *. Details of the Debt and Original Cred * - *. It is unclear the purpose to which you are making further reference to your interpretation of when a property is a dwelling or not. However, the Council has already clarified this matter in our previous response dated * June *, a copy is attached for ease of reference: Liability to pay Council Tax arises under the Local Government Finance Act (LGFA) *. Section * of the LGFA * sets out the requirement of a Billing Authority to collect Council Tax in respect of dwellings in its area. It states: *(*) As regards the financial year beginning in * and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area. Section * of the LGFA *, defines the meaning of a dwelling, by reference to section * of the General Rate Act *, which in turn had defined a ‘dwelling house’ as ‘a hereditament which, in accordance with schedule * of General Rate act *, is used wholly for the purpose of a private dwelling or private dwellings. Section *(*) of LGFA * defines a dwelling for the purposes of Council Tax. It states: *(*) Subject to the following provisions of this section, a dwelling is any property which— (a) by virtue of the definition of hereditament in section *(*) of the General Rate Act *, would have been a hereditament for the purposes of that Act if that Act remained in force; and (b) is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time; and (c) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the Local Government Finance Act * (“the * Act”); and in applying paragraphs (b) and (c) above no account shall be taken of any rules as to Crown exemption. Section * of the LGFA * sets out that a dwelling is subject to Council Tax. Section * of the LGFA * sets out who is liable to pay Council Tax in respect of a particular dwelling. Your reference to Section * LGFA * only sets out the definition of ‘domestic property’ in relation to whether a hereditament is considered subject to non-domestic rates. If it is a domestic property as set out in S.* LGFA *, it is not subject to non-domestic rates, but is likely to fall within the definition for a domestic tax, e.g. Council Tax. The definition of hereditaments subject to Council Tax, are in turn set out in Section * LGFA *, as above. The decision to treat a property as a ‘dwelling’ and therefore enter it on the Council Tax list is determined by the listing officer at the Valuation Office Agency, not City of Doncaster Council. Section * of the LGFA * provides that Council Tax valuation lists are to be compiled by ‘listing officers’ appointed commissioners of the HMRC. Section * of the LGFA * requires the listing officer to compile and maintain a valuation list for each Billing Authority. Therefore, should you believe that your property should not be in the domestic rating list, you should contact the Valuation Office Agency (VOA) (https://www.gov.uk/government/organisations/valuation-office-agency) for further advice. ***. Clarification on 'Dwelling' Definition:** - The interpretation of 'dwelling' for council tax purposes must be unambiguously precise. In *R (on the application of Williams) v Horsham District Council [*] EWCA Civ **, the court emphatically underscored the necessity of exact definitions to guarantee fairness and legality. ***. Section *(*) LGFA * Interpretation:** - The definition of a 'dwelling' under Section *(*) must rigorously consider all factual circumstances. *Hoare v National Trust [*] * WLR ** firmly established that the practical use of a property is paramount in determining its classification. ***. Procedural Fairness:** - The decision to classify a property as a 'dwelling' must involve unequivocally transparent and fair procedures. *R (on the application of Jackson) v North Yorkshire County Council* (*) emphatically underscores the paramount importance of stringent due process in council tax matters. ***. Role of the Valuation Office Agency (VOA):** - The Valuation Office Agency is critically responsible for assessing property values and assigning council tax bands. Their determinations directly influence the council tax payable, ensuring that properties are rigorously and accurately classified based on their actual use and characteristics. *. You have stated you believe the Council is acting unlawfully in seeking to recover Council Tax from you in respect of your home. Despite your instruction that the Council should cease action against you, I can confirm that City of Doncaster Council is satisfied it is acting in accordance with the LGFA *, and supporting regulations, and will continue to take recovery action against you in respect of unpaid Council Tax. Please be aware that such action may include referral of your debts to an Enforcement Agent, where additional costs may be incurred, application for bankruptcy, or a charging order on your property, the attachment of earnings or certain benefits, or even committal to prison. If you dispute the legality of action taken in accordance with The LGFA * and supporting regulations, the grounds for your dispute should be made in representation directly to the Magistrates Court at a relevant Liability Order hearing, for which you may be summoned to attend. The Council is aware of large amounts of misleading and inaccurate information in the internet, together with ranges of template letters putting forward similar arguments. We recommend that you seek proper independent legal advice before seeking to rely on such claims in a court for non-payment of Council Tax, or any other matter. Ongoing letters of this nature making claims with no legal basis that the action of the Council is unlawful will receive no further response. Finally, I would advise you to make contact with Rundles Enforcement Agents (* *) to make an arrangement to pay your outstanding Council Tax and avoid further enforcement action and associated costs. Please be aware that this email has been sent from a no-reply mailbox. Any response or reply sent to this mailbox will not be received by us and will not receive a response. To respond to this email or supply any information requested, you must use our dedicated online Revenues enquiry form. To send a response or submit information to us (including copies of documents), please go to www.doncaster.gov.uk/CTenquiry. Simply select ‘respond to a request for information’ when prompted. Using this form will ensure your information reaches our team sooner and will allow us to deal with your enquiry quicker. ***. Fair Hearing and Due Process:** - The mass issuance of Liability Orders without individual scrutiny egregiously violates my fundamental right to a fair hearing under Article * of the Human Rights Act *. In *Doncaster Metropolitan Borough Council v Stark [*] RA **, the court emphatically underscored the necessity of adhering to strict procedural norms, the failure of which constitutes robust grounds for contestation. ***. Legality of Council Action:** - While the Local Government Finance Act * mandates council tax recovery, it unequivocally requires councils to guarantee procedural fairness and transparency. In *R v Hereford Magistrates Court, ex parte Rowlands [*] EWHC Admin **, the ruling emphatically underscored that procedural fairness is paramount, and bulk issuance without thorough individual review is categorically insufficient. ***. Definition of 'Dwelling':** - The classification of my property as a 'dwelling' for Council Tax purposes must involve unequivocally transparent and fair procedures. In *Hoare v National Trust [*] * WLR **, it was firmly established that the practical use of a property is paramount in determining its classification. Kind regards