New Zealand Legislation: Acts

5 Applications to territorial authority for rates rebate

• (1) Subject to section 6 of this Act, every application for a rebate of rates shall be made to the territorial authority in whose district the property is situated, whether the rates are payable to that territorial authority or to any other local authority.

  (2) The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3 of this Act of the rates due and payable in respect of that property for that rating year.

  (3) Every such application shall be made on a form provided for the purpose by the Secretary for Local Government, shall be verified by the declaration of the applicant, and shall be left at the public office of the territorial authority or sent by post addressed to that office.

  (4) Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year.

  (5) Where application is made to a territorial authority under subsection (2) of this section, and the chief executive of the territorial authority or other officer authorised by him for the purpose is satisfied that the application has been properly completed,—

  • (a) A rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and

  • (b) The amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and

  • (c) The amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year:

  Provided that the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be calculated as if the rebate had not been granted.

  (6) The chief executive of the territorial authority or other authorised officer shall not be under any obligation to verify the accuracy of any statement as to his income or the income of any other person or as to the occupancy of the property made by any ratepayer in his application for a rebate.

  Subsection (3) was amended, as from 1 April 1977, by section 3(2) Rates Rebate Amendment Act 1976 (1976 No 32) by omitting the word “statutory”.

  Subsection (4) was substituted, as from 1 April 1979, by section 4 Rates Rebate Amendment Act 1978 (1978 No 35).

  Subsection (5) was amended, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59) by substituting the words “principal officer” for the word “Clerk”. It was further amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the word “principal officer”.

  Subsection (5) was amended, as from 29 June 1988, by section 208(1) Rating Powers Act 1988 (1988 No 97) by substituting the words “Provided that any additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988” for the words “provided that any additional charge on unpaid rates imposed under section 71 of the Rating Act 1967”.

  Subsection (5) was amended, as from 1 July 2003, by section 137(1) Local Government (Rating) Act 2002 (2002 No 6) by substituting the words “the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be” for the words “additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988 shall be”. See section 137(2) of that Act for the savings provision that provides that the changes apply for the purpose of rating in a financial year that begins on or after 1 July 2003.

  Subsection (5) was amended, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84) by substituting the words “chief executive” for the words “principal administrative officer”. See sections 273 to 314 of that Act as to the savings and transitional provisions.

  Subsection (6) was amended, as from 1 April 1980, by section 8(3) Local Government Amendment Act 1979 (1979 No 59) by substituting the words “principal officer” for the word “Clerk”. It was further amended, as from 19 January 1981, by section 2(2) Local Government Amendment Act 1980 (1980 No 82) by substituting the words “principal administrative officer” for the word “principal officer”.

  Subsection (6) was amended, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84) by substituting the words “chief executive” for the words “principal administrative officer”. See sections 273 to 314 of that Act as to the savings and transitional provisions.