The recent excitement over Cornwall councillors who didn't pay their council tax on time prompted me to inquire into the responsibilities facing town and parish councillors. They also vote on taxes. On the basis of no evidence whatsoever, I suspect there might be more than a handful of town and parish councillors in Cornwall who at one time or another are behind with their council tax payments. Yet town and parish clerks don't have the information they need to prevent a breach of Section 106 of the 1992 Local Government Finance Act. Is this a law in need of review?
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