New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 1 April 2011
| Public Act | 2002 No 6 |
| Date of assent | 30 March 2002 |
| Commencement | see section 2 |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
This Act is administered by the Department of Internal Affairs.
Part 1
Preliminary and key provisions
Subpart 1—Preliminary provisions
9 Non-rateable land liable for certain rates
11 Entry of ratepayer in rating information database and district valuation roll
What kinds of rates may be set?
14 Categories of rateable land for setting general rate differentially
15 Uniform annual general charge
17 Categories of rateable land for setting targeted rate
18 Calculating liability for targeted rate
19 Targeted rate for water supply
20 Rating units in common ownership
Maximum revenue from certain rates
21 Certain rates must not exceed 30% of total rates revenue
23 Procedure for setting rates
24 Due date or dates for payment
Regulations relating to rating of educational establishments
25 Regulations relating to rating of educational establishments
26 Report of Ministerial review of rating practice in relation to educational establishments
Part 2
Rating information database and rates records
27 Rating information database
28 Inspection of rating information database
28A Inspection of complete rating information database
28B Local authority must inform owners of right to withhold certain information from database
28C Owner entered on database may require local authority to withhold information from database
28D Transitional provision for local authority to establish database
29 Objections to rating information database
Notification of change in circumstances
31 Notification of change of ownership of rating unit
32 Notification of surrender or termination of lease or licence
33 Notification of transfer or assignment of lease or licence
34 Effect of notice on liability for rates
35 When name of ratepayer entered in rating information database may be removed
36 Notification of change of name
38 Inspection of rates records
40 Local authority may correct errors in rating information database and rates records
41 Amended assessment if error in rating information database or rates record is corrected
41A Amended assessment to give effect to objection to valuation under Rating Valuations Act 1998
42 Recovery of additional rates in certain cases
Part 3
Assessment, payment, and recovery of rates and remission and postponement
Subpart 1—Assessment, payment, and recovery
43 Rates must be assessed in accordance with values and factors
Notice to ratepayers of rates liability
45 Contents of rates assessment
47 Issue of amended rates invoice
48 Delivery of rates assessment and rates invoice
49 Late delivery of rates invoice
50 Rates invoice based on previous year’s rates
51 Combined rates assessment and rates invoice
53 One or more local authorities may appoint collector
54 Power not to collect small amounts
Provision for early payment of rates
55 Policy for early payment of rates in current financial year
56 Policy for payment of rates for subsequent financial year
59 Rates are charge against rating unit
60 Invalidity of rates not ground for refusal to pay rates
Recovery from persons other than owner
61 Default by person other than owner
62 Recovery of rates if owner in default
Legal proceedings to recover rates
63 Legal proceedings to recover rates
65 Limitation of time for recovery of rates
66 Registration of charging order for judgment for rates
70 Rating unit may be sold or leased
71 How rating sale or lease must be conducted
72 Further powers and duties of Registrar
73 Execution of documents for rating sale or lease
74 Presumption of valid rating sale or lease
75 Application of proceeds of rating sale or lease
76 Application of balance of proceeds
77 Sale or lease of abandoned land
78 Court may order sale or lease of abandoned land
79 Conduct of sale or lease of abandoned land
80 Execution of documents for abandoned land
81 Presumption that sale or lease valid
82 Application of proceeds of sale or lease
83 Registration of instruments
84 Crown land held on lease or licence
Subpart 2—Remission and postponement
Postponement of requirement to pay rates
87 Postponement of requirement to pay rates
88 Postponement fee may be added to postponed rates
90 Postponed rates may be registered as charge on rating unit
Part 4
Rating of Māori freehold land
91 Liability of Māori freehold land for rates
92 Recording name of ratepayer
93 Limitation on trustee liability
Māori freehold land in multiple ownership
94 Appointment of person to receive notices
95 Effect of appointment of owner or agent
Person actually using Māori freehold land in multiple ownership
96 Person actually using land liable for rates
97 Rates assessment delivered to person actually using land
98 Recovery of unpaid rates from person actually using land
99 Application for charging order
100 Matters that must be taken into account by Māori Land Court
101 Powers of Māori Land Court to make charging order
102 Charging order must be registered
103 Charging order in favour of owner paying rates
105 Charging order in force until discharged
106 Consolidation of charging orders
107 Charging order apportioned if land partitioned
Enforcement of charging orders
108 Māori Land Court may enforce charging order
110 Cancellation of order to enforce charging order
111 Māori Land Court may make order for payment
112 Discharge of charging order in full or in part
113 Notation and registration of discharge
Remission, postponement, and exemption of rates
115 Postponement of requirement to pay rates
116 Exemption of Māori freehold land from rates
117B Local authority may fund capital project by lump sum contributions
117C Requirement to pay lump sum contribution must not be imposed on ratepayers
117D Consequences for local authority if capital project funding plan adopted
117E Contents of capital project funding plan
Invitations to make lump sum contribution
117F Invitations to make lump sum contribution
Elections to make lump sum contribution
117H Eligible ratepayer may elect to make lump sum contribution
117I Lump sum contribution invoice
117J Consequences for eligible ratepayer (and any future ratepayers) of election to make lump sum contribution
Local authority must record certain matters
117K Local authority must record elections and lump sum contributions in rating information database and rates records
Change of ownership of rating unit
117L Local authority must notify new ratepayer of liability in respect of rating unit for lump sum contribution
Recalculation of lump sum contributions
117M Recalculation of lump sum contributions
Late payment or non-payment of lump sum contribution
117N Late payment or non-payment of lump sum contribution
Part 5
Replacement of rates and miscellaneous matters
Subpart 1—Replacement of rates
119 Local authority may set rates again
120 Replacement of invalid rates
121 Notice that rates will be replaced
122 Matters relevant to setting replacement rates
123 Rates replacement proposal
124 Adoption of rates replacement proposal
125 Adjustment of rates due on properties
128 Subdivision of rating unit
129 Replacement of postponed rates
Subpart 2—Miscellaneous matters
131 Estimate of projected valuation by regional council
133 In certain cases Governor-General in Council may extend time or validate proceedings
134 Judge, etc, not interested merely by being ratepayer
135 Evidence of certain matters
Amendments, savings, repeals of other enactments, and transitional provisions
137 Amendments to other enactments
139 Transitional provision for rates remission
140 Transitional provisions for rates postponement
141 Transitional provision for rates-postponement values
142 Transitional provision for special rateable values
143 Certain terms in other enactments must be treated as terms under this Act
144 Certain terms in leases, licences, and contracts must be treated as terms under this Act
145 Saving relating to lump sum contributions
146 Savings for rates made in accordance with classification or differential systems
147 Act does not limit charging powers
Schedule 1
Categories of non-rateable land
Schedule 2
Matters that may be used to define categories of rateable land
Schedule 3
Factors that may be used in calculating liability for targeted rates
Schedule 3A
Lump sum contributions
Schedule 4
Amendments to Rating Valuations Act 1998
Schedule 5
Amendments to other Acts and regulations
Schedule 6
Repeals and revocations
