Part 2 Rating information database and rates records

Rating information database

27 Rating information database

(1)

A local authority must keep and maintain a rating information database.

(2)

The database may be kept and maintained in written or electronic form, or both.

(3)

The purpose of the database is—

(a)

to record all information required for setting and assessing rates; and

(b)

to enable a local authority to communicate with ratepayers; and

(c)

to enable members of the public to have reasonable access to the information in the database relating to the calculation of liability for rates.

(4)

The database must include, in relation to each rating unit within the local authority’s district,—

(a)

all information that relates to the unit that is included in the district valuation roll for the district; and

(b)

all information that relates to the unit that is required to—

(i)

determine the category (if any) to which the unit belongs for setting a general rate in accordance with section 13(2)(b); or

(ii)

determine the category (if any) to which the unit belongs for setting a targeted rate in accordance with section 16(3)(b) or (4)(b); or

(iii)

calculate the amount of liability for a targeted rate under section 18; and

(c)

any information required under section 117K(1) that relates to the unit.

(5)

The information in subsection (4) may be recorded separately for different parts of a rating unit if separate records are necessary because of different rating treatment of each part resulting from:

(a)

the inclusion of different parts in different categories under subsection (4)(b)(i) or (ii):

(b)

the application of Part 1 or Part 2 of Schedule 1 to one or more parts of the rating unit:

(c)

the application of a remission policy, a postponement policy, or a rates relief policy for Māori freehold land to 1 or more parts of the rating unit.

(6)

The rating information database must be maintained so that it may be searched according to—

(a)

the reference number of the unit; or

(b)

the address of the unit; or

(c)

any other search reference that is set out in a code of practice issued under section 63 of the Privacy Act 1993.

(7)

This section does not prevent a regional council from—

(a)

keeping a rating information database in separate parts for the constituent districts of the region; and

(b)

delegating the function of maintaining those parts to the territorial authorities concerned.

Compare: 1988 No 97 s 105(4), (5)

Section 27(4)(b)(iii): amended, on 28 June 2006, by section 5 of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 27(4)(c): added, on 28 June 2006, by section 5 of the Local Government (Rating) Amendment Act 2006 (2006 No 28).