For a deadline set in local tax law, which body of law governs how the period is counted, and when does that stop being so?
General information · Not legal advice
Material to check
In a practice file, we read the tax demand or notice of assessment for the date the period began, the local tax ordinance and the related local tax Act for the deadline itself, and then the whole of each for any special rule on counting.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the reference the provision makes: since the period is set by the Framework Act on Local Taxes, a related local tax Act or a local tax ordinance, the counting of it is taken from the Civil Act, because the provision says it is followed 'unless there is a special provision'.
Another reading works from the exception rather than the reference: where any of those instruments contains a special provision on counting, that provision governs instead, and the card's provision does not itself say what makes a rule 'special' enough to displace the Civil Act.
Your judgment
Where the ordinance sets the deadline but the special counting rule would sit in the Act, which document should the file search first to settle how the period runs?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if a local tax ordinance gains a special counting provision for the period in the file, or if a court decision explains what qualifies as a special provision under this provision.