New Zealand Legislation: Acts

10 Recovery of overpayments

• (1) Where—

  • (a) Any ratepayer has been granted a rebate of rates pursuant to section 5 of this Act (including any payment made to the ratepayer pursuant to paragraph (d) of subsection (1) of section 8 of this Act) or a refund of rates under section 6 or section 7 of this Act; and

  • (b) The Secretary for Local Government has declined to refund to the territorial authority the amount of the rebate or refund granted, or any part thereof, on the ground that the ratepayer was not entitled to a rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,—

  the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, shall be deemed to be a rate payable to the territorial authority in respect of the property, and shall be payable and recoverable accordingly.

  (2) Where in any case to which subsection (1) of this section does not apply—

  • (a) A rates rebate or refund has been granted under section 5 or section 6 of this Act; and

  • (b) The ratepayer was not entitled to the rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,—

  the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, may be recovered from the ratepayer as a debt due to the Crown.

  Subsection (1)(a) was amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by inserting the words “or a refund of rates under section 6 or section 7 of this Act”. It was further amended by subsection (7) of the same Act by substituting the words “to paragraph (d)” for the words “to paragraph (b)”.

  Subsections (1) and (2) were amended, as from 1 April 1979, by section 5(2) Rates Rebate Amendment Act 1978 (1978 No 35) by inserting the words “or refund”, wherever they occur.