109 Rates remission policy

(1)

A policy adopted under section 102(3)(a) must state—

(a)

the objectives sought to be achieved by the remission of rates; and

(b)

the conditions and criteria to be met in order for rates to be remitted.

(2)

In determining a policy under section 102(3)(a), the local authority may consider the matters set out in Schedule 11.

(2A)

If a policy is adopted under section 102(3)(a), the policy—

(a)

must be reviewed at least once every 6 years using a consultation process that gives effect to the requirements of section 82; and

(b)

may be revoked following the review under paragraph (a).

(3)

For the purposes of this section, the term rates includes penalties payable on unpaid rates.

Section 109(1): amended, on 27 November 2010, by section 26(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 109(2): amended, on 27 November 2010, by section 26(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 109(2A): inserted, on 27 November 2010, by section 26(2) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 109(2A)(a): replaced, on 8 August 2014, by section 40 of the Local Government Act 2002 Amendment Act 2014 (2014 No 55).