Arrears due to Local Authority Q6

Q.
Section 147(2) of Local Government Act 1976 provides that:

"If any such sum or any part thereof remains due and unpaid by the end of February or by the end of August in each year, as the case may be, it shall be deemed to be an arrear and may be recovered as provided in Section 148"

Explain the process that can be undertaken by Local Authority to recover arrears in assessment.

(25 marks, 2014 Q6)