New Zealand Legislation: Acts

6 Applications for refunds of rates paid

• (1) Notwithstanding anything in section 5 of this Act, a ratepayer in respect of any residential property may, instead of claiming from the territorial authority a rates rebate for any year under the said section 5, pay the rates in full and apply under subsection (2) of this section for a refund of the amount that he would have been entitled to receive by way of rebate for that year in respect of those rates in accordance with section 3 of this Act if application for a rebate had been made under section 5 of this Act.

  (2) Every application under this section shall—

  • (a) Be made on a form provided for the purpose by the Secretary for Local Government; and

  • (b) Be verified by the declaration of the applicant; and

  • (c) Be accompanied by the receipts for the rates in respect of which the refund is claimed; and

  • (d) Be left at the public office of 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), or sent by post addressed to that office.

  (3) Section 5(4) of this Act shall apply with respect to any application for a refund made under this section.

  (4) Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.

  Section 6 was substituted, as from 1 April 1977, by section 5(1) Rates Rebate Amendment Act 1978 (1978 No 35).

  Subsection (4) was 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 words “principal officer”.

  Subsection (4) was substituted, as from 1 July 2003, by section 262 Local Government Act 2002 (2002 No 84). See sections 273 to 314 of that Act as to the savings and transitional provisions.