Rating Powers Act 1988
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Rating Powers Act 1988
Public Act |
1988 No 97 |
|
Date of assent |
28 June 1988 |
|
Contents
An Act to consolidate and amend certain enactments relating to the making and levying of rates
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Rating Powers Act 1988.
(2)
Parts II, III, VII, and VIII and section 188 of, and the Third Schedule to, this Act shall come into force on the 1st day of April 1989.
(3)
Except as provided in subsection (2) of this section, this Act shall come into force on the day after the date on which it receives the Royal assent.
2 Interpretation
In this Act, unless the context otherwise requires,—
“Annual value”, in relation to any rateable property, has the same meaning as in the Valuation of Land Act 1951:
“Borough” has the same meaning as in the Local Government Act 1974:
“Capital value”, in relation to any rateable property, has the same meaning as in the Valuation of Land Act 1951:
“Commission” means the Local Government Commission established under the Local Government Act 1974:
“Community” means a community constituted under Part II of the Local Government Act 1974:
“District” means the district of a local authority:
“District Council” has the same meaning as in the Local Government Act 1974:
“District scheme” means a district scheme within the meaning of the Town and Country Planning Act 1977:
“Farmland” means rateable property that is separately rated, and is used exclusively or principally for agricultural, horticultural, or pastoral purposes, or for the keeping of bees or poultry or other livestock; and “farming purposes”
has a corresponding meaning:
“Function” includes any activity that a local authority is empowered to undertake:
“General rate” means a rate made for the general purpose of the local authority:
“Goods and services tax” means goods and services tax chargeable under the Goods and Services Tax Act 1985:
“Land” means all land, tenements, and hereditaments, whether corporeal or incorporeal, and all chattel or other interests therein, and all trees growing or standing thereon:
“Land value”, in relation to any rateable property, has the same meaning as in the Valuation of Land Act 1951:
“Local authority” means any authority, council, board, trustees, commission, commissioner, body, or person or persons empowered to make and levy rates:
“Occupier”, in relation to any land, means the owner thereof, except where a person other than the owner has a right to occupy the land by virtue of a tenancy granted for a term of not less than 12 months certain, in which case the term “occupier”
means that other person; and includes any person having a right to occupy the land by virtue of a lease, licence, or other authority to which section 4 of this Act applies:
“Owner”, in relation to any land, means the person for the time being entitled to receive the rack rent thereof, or who would be so entitled if the land were let to a tenant at a rack rent:
“Principal administrative officer”, in relation to any local authority, means the principal administrative officer of the local authority; and includes any person for the time being appointed by the local authority to perform the duties or a particular duty of the principal administrative officer:
“Public notice” means—
(a)
A notice published in a newspaper circulating generally in the district; and
(b)
In relation to the County of Chatham Islands and Great Barrier Island County, a notice on printed placards in public places in the district or published in any registered publication printed and circulated in the district;—
and “published”
and “publicly notified”
have corresponding meanings. A public notice setting forth the object, purport, or general effect of a document shall in any case be sufficient notice of that document:
“Rateable property” means land deemed to be rateable property pursuant to this Act:
“Rateable value”, in relation to any land, means,—
(a)
In the case of land subject to a rate made on the annual value system of rating, the annual value of the property as appearing in the valuation roll made under the Valuation of Land Act 1951:
(b)
In the case of land subject to a rate made on the capital value system of rating, the capital value of the land as appearing in the valuation roll made under the Valuation of Land Act 1951:
(c)
In the case of land subject to a rate made on the land value system of rating, the land value of the land as appearing in the valuation roll made under the Valuation of Land Act 1951:
Provided that where a special rateable value or a rates postponement value of any land has been determined under the Valuation of Land Act 1951 in respect of any property, that special rateable value, or rates postponement value, so long as it continues in force, shall be the rateable value of the land for the purposes of this Act:
“Rate records” means the rate records required to be kept by a local authority under section 113 of this Act:
“Rates-postponement value”, in relation to any rateable property, means the sum at which the rates-postponement value of that property is assessed, as appearing in the valuation roll:
“Regional council” means a regional council constituted under Part II of the Local Government Act 1974:
“Separate rate” means any rate made and levied for a specific purpose; but does not include any special rate within the meaning of the Local Authorities Loans Act 1956:
“Separately rateable property” means a property entered as a separate property in the district valuation roll which is rateable property in terms of this Act:
“Service” includes the payment of any levy or contribution towards the costs of the provision of a service to the district by another local authority:
“Special order” means a special order made in accordance with the provisions of section 113 of the Local Government Act 1974:
“Special-purpose authority” means a local authority other than a regional council or a territorial authority:
“Special rateable value” has the same meaning as in the Valuation of Land Act 1951:
“Subdivision of a district” means a ward or riding of the district of a territorial authority, or any subdivision of a district for the purpose of the election of members of a local authority; and includes a community (whether or not it is a ward):
“Territorial authority” has the same meaning as in the Local Government Act 1974:
“Valuation roll” means a valuation roll prepared under the Valuation of Land Act 1951:
“Valuer” has the same meaning as in the Valuation of Land Act 1951:
“Valuer-General” has the same meaning as in the Valuation of Land Act 1951:
“Ward” means a subdivision of a territorial authority district into wards or ridings for electoral purposes:
“Work” includes the maintenance and operation of any existing work.
Compare: 1967, No. 123, s. 2; 1974, No. 66, ss. 42(4), 116(1); 1977, No. 15, s. 6(6); 1979, No. 59, s. 8(3)
Part I Rateable Property
3 Rateable property generally
Except as otherwise provided in this Act, or in any other Act, all land, including land vested in the Crown, shall be deemed to be rateable property.
Compare: 1967, No. 123, s. 3
4 Non-rateable Crown land
(1)
Except as provided in sections 7 to 9 of this Act, the land described in Part I of the First Schedule to this Act shall be deemed not to be rateable property, unless—
(a)
It is occupied under a lease, a licence, or other authority granted by the Crown or other owner for a term of not less than 12 months certain; and
(b)
Either—
(i)
The lessee, licensee, or holder of the authority has an exclusive right to occupy the land; or
(ii)
The lease, licence, or other authority is granted for farming purposes, whether or not the lessee, licensee, or holder of the authority has an exclusive right to occupy the land.
(2)
Where any land described in Part I of the First Schedule to this Act is deemed by subsection (1) of this section to be rateable property and the lease, licence, or other authority contains such restrictions as to use or tenure as would diminish the beneficial use to which the land can be put, the diminished value to the occupier resulting from those restrictions shall be taken into account in determining the rateable value of the land.
(3)
This section shall be read subject to sections 111 and 112 of the Land Act 1948.
(4)
Where in any case part only of a separately rateable property falls within the land described in section 5(1) of, or Part I of the First Schedule to, this Act, section 202 of this Act shall apply in relation to the apportionment of the rateable value between the parts of the property.
Compare: 1967, No. 123, s. 4(1), (2)
5 Land to be regarded as Crown land
(1)
Section 4 of this Act shall apply to—
(a)
Land vested in or occupied by any Education Authority within the meaning of the Education Act 1964 or the Crown, and reserved or set apart, or otherwise in any manner acquired, for any purpose of the Education Authority, other than land held as an endowment or for the purposes of the Crown pursuant to the Education Act 1964:
(b)
Land vested in the proprietors of an integrated school (as defined in the Private Schools Conditional Integration Act 1975) and used and occupied by or for the purposes of the school, other than land held as an endowment:
(c)
Land, other than land used for farming purposes or land to which clause 19 of Part II of the First Schedule to this Act applies, used and occupied by or for the purposes of a university or constituent college of a university, being a university or constituent college that has been duly constituted by any Act or Provincial Ordinance:
(d)
Land, other than land used for farming purposes, vested in any Area Health Board or Hospital Board and used by or for the purposes of the Area Health Boards Act 1983 or the Hospitals Act 1957, but not exceeding 41 hectares in respect of any one such institution in any one district,—
as if it were vested in the Crown and listed in Part I of the First Schedule of this Act.
(2)
Section 4 of this Act shall apply with respect to every lease, licence, or other authority for the occupation of any land referred to in subsection (1) of this section granted by any body referred to in this section as if it had been granted by the Crown.
(3)
Notwithstanding anything in this section land vested in the Crown which is occupied by Massey University or Lincoln College and used for farming purposes shall be rateable property.
Compare: 1967, No. 123, ss. 4(3), (4), 6; 1970, No. 119, s. 3(1); 1983, No. 134, s. 98
6 Non-rateable land other than Crown land
(1)
Except as provided in sections 7 to 9 of this Act the land described in Part II of the First Schedule of this Act shall be deemed not to be rateable property.
(2)
Where in any case part only of a separately rateable property falls within the land described in Part II of the First Schedule to this Act, section 202 of this Act shall apply in relation to the apportionment of the rateable value between the parts of the property.
Compare: 1967, No. 123, s. 5(1)
7 Non-rateable land liable for certain separate rates
(1)
Notwithstanding sections 4 to 6 of this Act the land described in the First Schedule to this Act shall be deemed to be rateable property for the purposes of any separate rate, charge, or fee made and levied—
(a)
For water supply; or
(b)
For refuse collection and disposal; or
(c)
Wholly or partly for sewage disposal services.
(2)
Where a local authority—
(a)
Supplies water to any land described in the First Schedule to this Act, but does not make and levy a separate rate or charge for such supply; or
(b)
Provides any such land with refuse collection and disposal services or sewage disposal services, but does not make and levy a separate rate or charge for such services,—
the local authority may charge for such supply or services a fair and reasonable fee or the proportionate part of any general or consolidated rate which relates to the provision of such supply or services.
(3)
Every fee payable under subsection (2) of this section shall be deemed to be a separate rate and, notwithstanding subsection (1) of this section, the land shall be deemed to be rateable property for the purposes of that fee.
Compare: 1967, No. 123, s. 5(1), (1a); 1970, No. 119, s. 4
8 Non-rateable land liable for special rates
(1)
In any case where land liable to any special rate, whether made before or after the commencement of this Act, ceases to be rateable property, the land shall nevertheless continue to be rateable property for the purposes of that rate.
(2)
Without limiting the liability of the occupier under subsection (1) of this section, where a local authority has, whether before or after the commencement of this Act,—
(a)
Made a special rate to secure the repayment of money borrowed for the purpose of repaying the whole or any part of any special loan; or
(b)
Made a special rate or a consolidated special rate as security for the new securities issued on the conversion of any special loan,—
the occupier for the time being shall be liable for payment of that rate to the extent to which, but not to any greater extent than, if the special loan had not been repaid or converted, the occupier would have been liable for any special rate made or levied to secure the repayment of that loan.
(3)
Nothing in subsection (1) of this section shall apply to land acquired by the Crown or any regional or united council or territorial authority for any road, limited access road, regional road, access way, or service lane after the end of the rating year in which the land is first used for the purposes of the construction of the road, limited access road, regional road, access way, or service lane, as the case may be.
Compare: 1967, No. 123, s. 5(2), (3), (4); 1970, No. 119, s. 4
9 Liability for rates when properties become non-rateable
(1)
Where any land has ceased to be rateable property after the commencement of any rating year and before the due date of any rates which, but for the property having been ceased to be rateable property, would be payable to any local authority for that year in respect of that property, the person who, but for the property having ceased to be rateable, would have been the occupier of the property on the due date of those rates shall, except as provided in subsection (2) of this section, be liable to the local authority for all rates in respect of the property for the whole of that year as if the property had not ceased to be rateable.
(2)
Notwithstanding anything in subsection (1) of this section or in section 121 of this Act, if actual or constructive possession of the property is given to or taken by the new occupier, before the end of the rating year—
(a)
The previous occupier shall be liable for so much of the rates as relates to the period before the date of possession; and
(b)
The new occupier shall be liable for so much thereof as relates to the remainder of the rating year.
(3)
For the purposes of subsection (2) of this section, the local authority shall apportion the rates as if they accrued from day to day, and shall deliver separate rates assessments to the previous occupier and the new occupier accordingly, after making the necessary adjustments for instalments of rates, if any, already paid in respect of that year.
(4)
Where in any such case an assessment to which subsection (3) of this section refers has been delivered to the previous occupier for the whole of the rates for that rating year, the previous occupier shall, unless the amended assessment is delivered in its place, be liable for only that person’s proportion of the rates under that subsection.
(5)
Nothing in this section shall be construed to limit the liability of the Crown or any other person for payment of any rates for any other year.
Compare: 1967, No. 123, s. 166
10 Rateability of defence establishments
(1)
This section shall apply to any land that is occupied by the Crown and used principally as an Air Force base, Army camp, Naval establishment, or other defence area within the meaning of the Defence Act 1971.
(2)
Where, in the case of any land described in subsection (1) of this section, a local authority makes and levies its rates on the annual value rating system or the capital value rating system, the amount of rates to be levied in respect of that land shall not exceed the amount that would have been payable had the local authority made and levied its rates on the land value rating system.
11 Special provisions as to County of Chatham Islands
This Act shall, in relation to the County of Chatham Islands, be subject to the Chatham Islands County Council Empowering Act 1980.
Compare: 1974, No. 66, s. 178
Part II Rating Powers of Local Authorities
Territorial Authorities General Rates
12 Territorial authority general rates
(1)
Subject to section 15 of this Act, every territorial authority may from time to time as it thinks fit, by resolution, make and levy a general rate on every separately rateable property within its district.
(2)
Such general rate may be made and levied—
(a)
As a uniform rate in the dollar on every rateable property—
(i)
Within the district; or
(ii)
Subject to section 13 of this Act, within each subdivision of the district, so that the rate made and levied in any one or more of such subdivisions may vary from that in another or others:
(b)
On a differential basis over the whole district or within any subdivision of the district in accordance with sections 79 to 93 of this Act.
(3)
Except as provided in section 91 of this Act no general rate (exclusive of goods and services tax) made and levied under subsection (1) of this section shall exceed in any one year 1.25 cents in the dollar on the net capital value, or its equivalent on the land value, or 18 cents in the dollar on the annual value, of the rateable property in the district or, as the case may be, the subdivision of the district.
(4)
No territorial authority shall make and levy a general rate at such a rate that the producing capacity of that rate, when combined with the producing capacity of any uniform annual general charge made and levied in respect of that year on the rateable properties in the district or subdivision of the district, exceeds the producing capacity of the maximum rate that may be made and levied under subsection (3) of this section if no uniform annual general charge is made and levied on the rateable properties in the district or subdivision.
Compare: 1974, No. 66, s. 136; 1977, No. 122, s. 2; 1982, No. 166, s. 7
13 Territorial authority general rate where ward accounts kept
(1)
Subject to section 14 of this Act, where, at the commencement of this Act, the territorial authority makes and levies the general rate separately within each ward of the district or other division of the district for financial purposes, or pursuant to an Order in Council giving effect to a final reorganisation scheme under Part I of the Local Government Act 1974, the general rate is required to be made and levied separately in each ward or other such division and separate accounts are required to be kept in respect of each ward or other such division, the territorial authority shall continue to make and levy that general rate separately on every rateable property within each ward or other such division and shall continue to keep separate accounts in respect of each ward or other such division.
(2)
The proceeds of any general rate made and levied in accordance with this section shall, subject to section 122 of the Local Government Act 1974, be expended, during the same or any subsequent year, within or for the benefit of the ward or other such division within which that rate was made and levied.
Compare: 1974, No. 66, s. 137; 1977, No. 122, s. 2
14 Territorial authority may cease to make and levy general rates separately in each ward
(1)
Subject to subsection (2) of this section, any territorial authority to which section 13 of this Act for the time being applies may, by special order, declare that that section shall cease to apply to the district.
(2)
Where a territorial authority is required to operate ward accounts for a specified period pursuant to an Order in Council giving effect to a final scheme, in terms of section 36 of the Local Government Act 1974, no such special order shall be made during that period except with the prior consent of the Local Government Commission.
(3)
The special order shall take effect from the close of the financial year in which it is made or from the close of such later financial year as is specified in the special order.
(4)
On the taking effect of the special order, the territorial authority shall forthwith close the separate ward accounts by incorporating in the general revenues of the district the balances of those ward accounts, and shall not thereafter reopen those accounts except pursuant to an Order in Council giving effect to a final scheme.
Compare: 1974, No. 66, s. 138; 1977, No. 122, s. 2; 1980, No. 82, s. 15
15 Community general rate
(1)
Subject to subsection (3) of this section, the territorial authority may from time to time, by resolution, declare that the general rate under section 12 of this Act shall not be made and levied on the rateable property within a community, and that instead a community general rate shall be made and levied on every rateable property within the community.
(2)
Notwithstanding subsection (1) of this section, the territorial authority shall not make and levy a community general rate under this section, except with the prior consent of the district community council or community council, as the case may be, if the total amount that that rate is calculated to produce would exceed the total amount that would be produced from all the rateable property in the community if the general rate made and levied over all the rateable property in the district, or, as the case may be, in the ward comprising the community or of which the community forms part, had been made and levied over every rateable property in the community.
(3)
Subsections (2) and (4) of section 12 of this Act shall apply to any community general rate made under this section as if it were a rate made under that section.
(4)
Where a community general rate is made and levied under this section, and any uniform annual general charge is made and levied under section 19 of this Act in respect of the rateable properties in the community only—
(a)
The amount thereof to be expended within or for the benefit of the community shall be disregarded in estimating the proposed expenditure of the district under section 121 of the Local Government Act 1974; and
(b)
The rateable property situated within the community shall,—
(i)
In any case to which section 13 of this Act applies, be disregarded in estimating, for the purposes of that section, the rateable value of the property in the ward comprising the community or of which the community forms part and the rateable value of the property in the district; and
(ii)
In any case to which that section does not apply, be disregarded in estimating, for the purposes of section 12 of this Act, the rateable value of the property in the district.
(5)
The general rate made and levied under this section shall, subject to section 122 of the Local Government Act 1974, be expended during the same or any subsequent year within or for the benefit of the community within which it was made and levied.
Compare: 1974, No. 66, s. 139; 1982, No. 166, s. 8
Separate Rates
16 Territorial authority separate rates
(1)
Subject to this section a territorial authority may, for the purpose of undertaking any specified function or work, or for providing any specified service, for the benefit of all or part of the district, or of contributing to any such function, work, or service, from time to time by resolution make and levy a separate rate.
(2)
Such a rate may be made and levied—
(a)
Where the function or work or service will benefit the district as a whole, on every separately rateable property in the district; or
(b)
Where the function or work or service will benefit only part of the district, on every separately rateable property within the part of the district so benefiting.
(3)
Where under any other enactment a power is conferred on a territorial authority to make and levy a rate, that rate shall be made in accordance with this section.
(4)
Such a separate rate may be made and levied—
(a)
As a uniform rate on the dollar; or
(b)
On a differential basis in accordance with sections 79 to 93 of this Act.
Compare: 1974, No. 66, ss. 142, 143; 1985, No. 60, s. 12
17 Separate rates on serviced properties only
(1)
For the purposes of this section—
“Serviced property” means,—
(a)
In relation to any rate for sewerage purposes or storm water drainage purposes, any separately rateable property that is connected, either directly or indirectly, through a private drain to a public drain:
(b)
In relation to any rate for the ordinary supply of water, any separately rateable property to which water is supplied:
“Serviceable property” means,—
(a)
In relation to any rate for sewerage purposes or storm water drainage purposes, any separately rateable property situated within 30 metres of a public sewerage or storm water drain to which it is capable of being effectively connected, either directly or through a private drain, but which is not so connected:
(b)
In relation to any rate for the ordinary supply of water, within the meaning of any bylaw defining the same, any separately rateable property to which water can be but is not supplied (being property situated within 100 metres from any part of the waterworks).
(2)
Notwithstanding section 16 or section 20 of this Act, where a separate rate or separate uniform annual charge is made for sewerage purposes or storm water drainage purposes or for the ordinary supply of water, the territorial authority may, if it considers it appropriate, instead of making and levying a separate rate or separate uniform annual charge on all properties, by resolution make and levy the separate rate or charge only in respect of—
(a)
Every serviced property; and
(b)
Every serviceable property,—
and may resolve that the sum levied on any serviceable property shall be one-half, or such lesser proportion as may be specified, of the sum that would have been levied had the property been a serviced property.
(3)
Where a separate rate or separate uniform annual charge is made for the collection and disposal of refuse, the territorial authority may, if it considers it appropriate, instead of making and levying a separate rate or separate uniform annual charge on all properties, by resolution make and levy that rate only upon those properties for which it is prepared to provide the service for which the rate or charge is levied.
18 Certain separate rates payable for proportionate part of year in certain circumstances
(1)
Where—
(a)
During any year any separately rateable property—
(i)
Is connected to a water supply or to a sewerage service or storm water drainage service; or
(ii)
Commences to receive a refuse removal service,—
after any separate rate or annual charge has been levied; and
(b)
No rate or charge has been levied on the property in respect of that service,—
the territorial authority may require payment by the occupier of such part of the full rate or fee or charge for that supply or service as is proportionate to the unexpired portion of the year, and the occupier shall be liable accordingly.
(2)
Where—
(a)
During any year any part of a separately rateable property—
(i)
Is separately connected to a water supply or to a sewerage service or storm water drainage service; or
(ii)
Commences to receive a refuse removal service separately from the rest of the property—
after any separate rate or annual charge in respect of that supply or service has been levied; and
(b)
No such rate or charge has been levied separately on that part of the property—
the territorial authority may require payment by the occupier of such part of the full rate or fee or charge for that supply or service as is proportionate to the unexpired portion of the year, and the occupier shall be liable accordingly.
(3)
Where in any year any supply or service to which this section applies is discontinued after any separate rate or annual charge in respect thereof has been levied, the territorial authority may make to all occupiers affected such a rebate or refund of the full rate or charge as it considers equitable in respect of the period between the date of discontinuance and the end of the year.
Compare: 1974, No. 66, s. 173
Uniform Annual Charges
19 Uniform annual general charge
(1)
Subject to sections 21, 22, 23, and 25 of this Act a territorial authority may by resolution make and levy on every separately rateable property—
(a)
In the district; or
(b)
In each subdivision of the district, so that the charge made and levied in any one or more subdivisions may differ from that in another or others—
a uniform annual general charge of such amount as, subject to subsection (2) of this section, may be prescribed in the resolution.
(2)
In no case may the sum levied in the district or any part of the district by the use of a uniform annual general charge exceed the sum which, when added to the sum made and levied by way of any general rate or any community general rate, would equal the maximum of the general rate or the community general rate, as the case may be, as prescribed in section 12(3) or section 15(2) of this Act.
(3)
Nothing in this section shall empower the Marlborough County Council to impose a uniform annual general charge in respect of any rateable property within the administrative rating area of the Marlborough County, as defined in section 2 of the Marlborough County Council Empowering Act 1965.
Compare: 1974, No. 66, s. 157a; 1982, No. 166, s. 10
20 Separate uniform annual charges on separately rateable properties
Subject to sections 17, 22, 23, and 25 of this Act, a territorial authority may, instead of or in addition to making and levying a rate under section 16 of this Act for any purpose, from time to time by resolution make and levy a separate uniform annual charge on every separately rateable property on which it could have made and levied a separate rate for the same purpose.
21 Reduction or cancellation of uniform annual general charge or separate uniform annual charge
(1)
The territorial authority may, on its own motion or on the application of any ratepayer who is the occupier of more than one separately rateable property in the district or a subdivision of the district, reduce or cancel any separate uniform annual charge or uniform annual general charge in respect of one or more of the separately rateable properties occupied by that occupier in the district or subdivision if it considers it reasonable in the circumstances to do so.
(2)
The territorial authority may, on its own motion or on the application of any ratepayer, reduce or cancel any uniform annual general charge, or any separate uniform annual charge, in respect of any separately rateable property where—
(a)
It has refused the issue of a building permit for that property pursuant to section 641(2) of the Local Government Act 1974; or
(b)
It considers it likely that it would be obliged to refuse any application for the issue of such a permit—
and it considers it reasonable in the circumstances to do so.
Compare: 1974, No. 66, ss. 157b, 164a(3); 1982, No. 166, s. 10
22 Uniform annual charges where property only partly within district
Where any property is situated only partly within the district or partly within any part of the district in which any uniform annual general charge or separate uniform annual charge is made and levied under section 19 or section 20 or section 24 of this Act, the territorial authority may on the application of the ratepayer of that property, or on its own motion, reduce or cancel the uniform annual charge in respect of that part of the property that is within the district or part of the district if it considers it reasonable in the circumstances to do so.
Compare: 1974, No. 66, s. 157b; 1983, No. 132, s. 7(1)
23 Uniform annual charges on properties in common ownership
Where any 2 or more separately rateable properties are—
(a)
Occupied by the same ratepayer; and
(b)
Used jointly as a single property; and
(c)
Contiguous or separated only by road, railway, drain, water race, river, or stream,—
they shall be deemed to be one property for the purposes of making and levying any uniform annual general charge made under section 19 of this Act or any separate uniform annual charge under section 20 of this Act.
Compare: 1974, No. 66, ss. 157a(2), 164aa; 1983, No. 132, s. 11(1); 1982, No. 66, s. 10
24 Separate uniform annual charges in respect of each separately used or inhabited portion of property
(1)
Subject to sections 17 and 25 of this Act, a territorial authority may from time to time, by resolution, make and levy a separate uniform annual charge for—
(a)
The ordinary supply of water within the meaning of any bylaw defining the same; or
(b)
Refuse collection and disposal,—
in respect of each separately used or inhabited portion of a property or building.
(2)
In this section, “separately used or inhabited portion of a property or building”
includes any portion of a separately rateable property used or inhabited by any person, other than the rateable occupier, having a right to use or inhabit that portion by virtue of a tenancy, lease, licence, or other agreement.
(3)
Every separate uniform annual charge levied under this section shall be included in the rates assessment delivered to the occupier of the separately rateable property.
25 Maximum of proportion of rates revenue to be raised by way of uniform annual charges
(1)
In no case may the estimated total proceeds of—
(a)
Any uniform annual general charge made under section 19 of this Act; and
(b)
Any separate uniform annual charges made under section 20 or 24 of this Act, other than—
(i)
Any such charges made solely in relation to water supply or sewerage disposal works or services; or
(ii)
Any such charges made in relation to any capital work in respect of which lump sum contributions have been invited under section 66 of this Act, or the corresponding provisions of any previous enactment—
made in any year by a territorial authority exceed 30 percent of the estimated total rates revenue of the territorial authority for that year.
(2)
For the purposes of this section, “estimated total rates revenue”
means the total revenue expected to be produced by the levying of all rates and charges authorised by this Part of this Act, and any special rates levied pursuant to section 55 of this Act or the corresponding provisions of any previous enactment; but does not include sums received by way of lump sum contributions paid in accordance with Part IV of this Act.
Miscellaneous Charges Deemed to be Rates
26 Charges for water by quantity consumed
(1)
Instead of, or in addition to, making and levying a separate rate for the supply of water under section 16 or a separate uniform annual charge under section 20 or section 24 of this Act, the territorial authority may make and levy charges, or (by special order) a scale of charges, in respect of the ordinary supply of water, within the meaning of any bylaw defining the same, according to the quantity of water consumed by any person receiving the same as measured or controlled by meter or other device, of such amount as may from time to time be fixed by resolution in that behalf publicly notified, or as may be agreed on with any such person.
(2)
The territorial authority may make charges in respect of the extraordinary supply of water within the meaning of any bylaw defining the same (whether according to the quantity consumed or otherwise) of such amount as may from time to time be fixed by resolution in that behalf publicly notified, or as may be agreed on with any person receiving that supply.
(3)
The territorial authority may make and levy such minimum charge as may be specified in the resolution or agreement under subsection (1) or subsection (2) of this section.
(4)
Different charges may be made and levied under this section in different parts of the district.
(5)
Notwithstanding section 122 of this Act, charges made under this section may be levied separately from other rates and charges made under this Act, at such times and in such manner as the territorial authority determines, and shall be payable at such times as the territorial authority directs.
Compare: 1974, No. 66, s. 158; 1980, No. 82, s. 22; 1983, No. 132, s. 8(1); 1985, No. 60, s. 14
27 Provisions as to water meters
(1)
The territorial authority may, in respect of the use of any water meter,—
(a)
Make such annual charges as may be fixed from time to time; or
(b)
Sell the meter on such terms as it thinks fit to the person receiving the supply of water, and in any such case may charge the person receiving the supply for any repairs to the meter that may subsequently be required from time to time.
(2)
Any amount fixed under subsection (1) of this section may be combined with any charge made and levied under section 26 of this Act or with any rate made and levied under section 16 of this Act.
(3)
No person other than an employee of the territorial authority or a person authorised by the principal administrative officer of the territorial authority shall effect any repairs to any water meter sold under this section.
(4)
Charges made by the territorial authority for repairs to any water meter sold under this section shall be deemed for the purposes of this Act to be charges in respect of the supply of water.
Compare: 1974, No. 66, s. 159; 1980, No. 82, s. 2(2)
28 Water-race charge
(1)
The territorial authority may, from time to time,—
(a)
Prescribe the charges to be paid for water supplied under Part XXV of the Local Government Act 1974 and the area of land that shall be liable for such charges:
(b)
Prescribe the scale of charges differing in any water-race area from those in another, or differing in the several subdivisions of any water-race area according to circumstances.
(2)
Those charges may be estimated to cover the expenditure incurred in the supply of such water, and shall be in substitution for any separate rate under section 16 of this Act.
(3)
Those charges shall be paid at such times as the territorial authority from time to time directs.
(4)
Every occupier of the land outside a water-race area who takes any water from a water race shall be liable to pay to the territorial authority the same amount in respect thereof as if the land were situated in the area, and that amount shall be recoverable as a debt owing to the territorial authority by that occupier.
Compare: 1974, No. 66, s. 160; 1980, No. 82, s. 23(1)
29 Owner granting land for water race may have water free of charge or at reduced charge
Notwithstanding anything in section 28 of this Act, the territorial authority may from time to time agree and contract with the owner of any private land who has granted the use thereof in perpetuity or for a limited term for the construction thereon of a water race, to have the use of any part of the water in a water race, either without charge or at a reduced charge, for such term and subject to such conditions as may be agreed upon between the territorial authority and that owner.
Compare: 1961, No. 131, s. 60; 1974, No. 66, s. 161
30 Sewerage charges
(1)
Instead of, or in addition to, making and levying a separate rate under section 16 or a separate uniform annual charge under section 20 of this Act, the territorial authority may, by resolution, fix and levy a charge of a uniform sum annually on each water closet or urinal connected, either directly or through a private drain, to a public sewerage drain.
(2)
Notwithstanding anything in subsection (1) of this section, every separately rateable property used exclusively or principally as the residence of not more than one household shall be deemed to have not more than one water closet or urinal.
(3)
Different annual charges may be fixed under this section in different parts of the district.
(4)
Charges made under this section may be in the form of a scale of charges in accordance with which the charge for each water closet or urinal may vary according to the number of water closets and urinals in respect of which any separately rateable property is charged.
Compare: 1974, No. 66, s. 162; 1985, No. 60, s. 15
31 Refuse charges
(1)
Instead of, or in addition to, making and levying a separate rate under section 16 of this Act or a separate uniform annual charge under section 20 or section 24 of this Act for refuse disposal purposes, the territorial authority may, by resolution, fix and levy on every property in respect of which such a rate would be payable a charge in respect of each container of refuse which the territorial authority is prepared to collect as part of its normal refuse disposal service.
(2)
In any case where, in the opinion of the territorial authority, the refuse from any property is principally trade refuse or is excessive in quantity, the territorial authority may, if it thinks fit,—
(a)
Instead of levying such a rate or uniform annual charge or a charge under subsection (1) of this section, make a reasonable charge for the removal of the refuse, or require the owner or occupier of the property to have the same removed regularly at his or her own cost; or
(b)
In addition to such a rate or uniform annual charge or a charge under subsection (1) of this section, make a reasonable charge for the removal of refuse in excess of a prescribed amount.
Compare: 1974, No. 66, s. 163; 1983, No. 132, s. 9(1)
32 Charges deemed to be rates
(1)
Except as provided in section 26(5) of this Act and in subsection (2) of this section, all charges made and levied by or on behalf of a territorial authority pursuant to any provision of this Part of this Act shall for all purposes be deemed to be separate rates.
(2)
All uniform annual general charges made and levied under section 19 of this Act shall for all purposes be deemed to be part of general rates.
Compare: 1974, No. 66, s. 167; 1980, No. 82, s. 25
Rating Powers of Regional Councils
33 Regional general rate
(1)
Every regional council may, by resolution from time to time, as it thinks fit, make and levy on every separately rateable property in the region a general rate not exceeding in any year one-half of the maximum general rate that a territorial authority is for the time being empowered by section 12(3) of this Act to make and levy.
(2)
Such a general rate may be made and levied as a uniform rate in the dollar—
(a)
Within the region; or
(b)
Within each constituent district or part thereof, so that the rate made and levied in any one or more of the constituent districts or parts thereof may vary from that in another or others.
(3)
In determining whether the general rate made and levied in one constituent district or any part thereof is to differ from that made and levied in another or others, the regional council shall have regard to the services it provides in the several constituent districts or parts thereof from the proceeds of the general rate.
Compare: 1974, No. 66, s. 135
34 Regional works and services rates
(1)
A regional council may from time to time, for the purposes of undertaking any function or work or for providing any service for the benefit of all or part of the region or of any out-district thereof, by resolution make and levy a works and services rate in respect of that function, work, or service on every rateable property within the region or out-district, or, as the case may be, within the part of the region or out-district so benefiting.
(2)
Such a rate shall be made as a uniform rate in the dollar, or differentially, on every rateable property within the region or out-district, or, as the case may be, within the part of the region or out-district so benefiting.
Compare: 1974, No. 66, s. 140
35 Exercise of rating and levying powers of other authorities
(1)
An Order in Council giving effect to a final scheme under Part II of the Local Government Act 1974, or any other instrument requiring a regional council to undertake the functions and exercise the powers of a local authority, may provide that the regional council shall exercise within the region or any part thereof, and within any out-district or any part thereof, any rating powers or powers to make and levy assessments relating to those functions and powers possessed by that local authority immediately before the transfer of those functions and powers to the council, not being the power to make and levy a general rate.
(2)
Any such provision relating to rating powers or powers to make and levy assessments may be for a specified period, and on the expiration of that period, or, if no such provision has been made, the regional council shall, by resolution, determine the rating powers or powers to make and levy assessments to be exercised in respect of those functions and powers.
(3)
Notwithstanding anything in subsection (1) or subsection (2) of this section, any regional council which undertakes functions authorised by the Soil Conservation and Rivers Control Act 1941 or the Water and Soil Conservation Act 1967 may, in relation to those functions, exercise the powers conferred on Catchment Boards by sections 38 to 41 of this Act.
Compare: 1974, No. 66, s. 141
36 Power to levy rates in out-district
Any power to make, levy, and recover any rate conferred on a regional council by any provision of this Act (except section 33) may be exercised in respect of rateable property in any out-district that is under the jurisdiction of the regional council as if the out-district formed part of the region.
Compare: 1974, No. 66, s. 134(2)
37 Provisions applying to regional council rates
The provisions of sections 32 to 36 of this Act shall be read in conjunction with—
(a)
Sections 62 to 78 of this Act relating to lump sum contributions; and
(b)
Sections 95 and 96 of this Act in relation to the rating system in a region; and
(c)
Sections 127 and 128 of this Act in relation to agreements to levy and collect rates; and
(d)
Sections 79 to 93 of this Act relating to differential rates.
Rating Powers of Catchment Boards
38 Interpretation
(1)
For the purposes of this section and sections 39 to 41 of this Act—
“Board” means a Catchment Board constituted under the Soil Conservation and Rivers Control Act 1941:
“District” means the district of a Board.
(2)
Sections 38 to 41 of this Act shall be read in conjunction with—
(a)
Sections 62 to 78 of this Act relating to lump sum contributions; and
(b)
Sections 79 to 93 of this Act relating to differential rates; and
(c)
Sections 94 to 96 of this Act relating to rating systems in the district of a Board; and
(d)
Sections 127 and 128 of this Act in relation to the levying and collection of rates by agreement.
39 Catchment Board general rate
(1)
Subject to this section, any Board may, by resolution, from time to time, as it thinks fit, make and levy a general rate on every rateable property in its district.
(2)
Such a general rate shall be made and levied as a uniform rate—
(a)
On the capital or the land value system; or
(b)
On the area system,—
and (exclusive of goods and services tax) shall not exceed 0.625 cents in the dollar on the net capital value of rateable property in the district or its equivalent.
Compare: 1941, No. 12, s. 85
40 Catchment Board separate rates
(1)
Subject to this section, a Board may, for the purpose of undertaking any specified work or providing any service for the benefit of all or part of the district, or of contributing to any such works or services, from time to time by resolution make and levy separate rates.
(2)
Such a rate may be made —
(a)
Where, in the opinion of the Board, the work or service will benefit the district as a whole, on every separately rateable property in the district; or
(b)
Where, in the opinion of the Board, the work or service will benefit only part of the district, on every separately rateable property within the part of the district so benefiting.
(3)
Such a rate may be made and levied as a uniform rate or on a differential basis—
(a)
On the land value or the capital value of every rateable property within the district or part of the district; or
(b)
On the area system,—
over the whole or part of the district in accordance with sections 41 and 79 to 93 of this Act.
Compare: 1941, No. 12, s. 86
41 Differential rates
(1)
In adopting a differential rating system in terms of sections 79 to 93 of this Act in accordance with section 40(3) of this Act, a Board shall take account of—
(a)
The benefits that are, in the opinion of the Board, likely to accrue, directly or indirectly, to any property from the work or service in respect of which the separate rate is to be made; and
(b)
The extent to which the characteristics or the use of any property, or any actions of its occupier, are, in the opinion of the Board, likely to either contribute to or alleviate the need for the work or service concerned.
(2)
Where the rate is in respect of works for the protection of land from flood or erosion or for the conservation of soil or the management of water, a Board shall, for the purposes of subsection (1) of this section, give consideration to,—
(a)
In relation to direct benefit,—
(i)
The likelihood, frequency, depth, and severity of flooding and erosion; and
(ii)
The likelihood, frequency, and extent of damage to land and the improvements to the land; and
(iii)
The improvement of drainage; and
(iv)
The need for water management generally,—
in relation to the actual and potential uses of the land and by reference to the advantages accruing from the works concerned and the responsibility for their care and maintenance:
(b)
In relation to indirect benefit—
(i)
The establishment or preservation of economic units of land; and
(ii)
The protection or establishment of water, sewerage, drainage, electrical, gas, and other services and of works, services, and amenities to which rates from the land may be applied; and
(iii)
The protection or establishment of communications and of any other property, service, or amenity within or benefiting the land.
Compare: 1941, No. 12, s. 102
Rating Powers of Pest Destruction Boards
42 Interpretation
(1)
For the purposes of this section and sections 43 to 46 of this Act—
“Board” means an Agricultural Pests Destruction Board constituted in terms of the Agricultural Pests Destruction Act 1967 and includes a County Board as defined in section 2 of that Act:
“District” means the district of a Board.
(2)
Sections 42 to 46 of this Act shall be read in conjunction with—
(a)
Sections 62 to 78 of this Act relating to lump sum contributions; and
(b)
Sections 79 to 93 of this Act relating to differential rates; and
(c)
Sections 94 to 96 of this Act relating to rating systems in the district of a Board; and
(d)
Sections 127 and 128 of this Act in relation to the levying and collection of rates by agreement.
43 Pest destruction general rate
(1)
Every Board may from time to time by resolution as it thinks fit make and levy a pest destruction rate—
(a)
Within the district; or
(b)
Within each part of the district, so that the rate made and levied in any one or more parts may vary from that in another or others.
(2)
Such a rate may be made and levied—
(a)
As a uniform rate—
(i)
In the dollar on the land or the capital value system; or
(ii)
On the area system; or
(b)
On a differential basis in accordance with sections 46 and 79 to 93 of this Act.
Compare: 1967, No. 147, s. 71; 1980, No. 80, s. 6(1)
44 Pest destruction works rate
(1)
Subject to this Act, for the purpose of—
(a)
Undertaking any pest destruction function or work or service; or
(b)
Providing any pest destruction service; or
(c)
Contributing to any such function or work,—
for the benefit of all or part of the district, the Board may from time to time, by resolution, make and levy, as a separate rate, a works rate of such amount as is specified in the resolution in respect of that function or work or service on every separately rateable property within—
(d)
The district, where the function or work will benefit the district as a whole; or
(e)
The part of the district which will benefit, where the function or work or service will benefit only part of the district.
(2)
Every works rate may be made and levied—
(a)
As a uniform rate; or
(b)
On a differential basis in accordance with sections 46 and 79 to 93 of this Act.
45 Non-rateable area
(1)
Notwithstanding anything in this Act, the Board may by resolution designate any area within its district as a non-rateable area; and no rates shall be payable under this Part of this Act in respect of any area so designated.
(2)
The Board may at any time revoke any such designation but any such revocation shall not take effect until the commencement of the financial year next following the date of revocation.
Compare: 1967, No. 147, s. 71b; 1974, No. 62, s. 9
46 Differential rates
In adopting a differential rating system in terms of sections 79 to 93 of this Act, a Board shall take account of—
(a)
The degree to which different pieces of land are affected by any pest; and
(b)
The degree of benefit derived or likely to be derived by any piece of land from the operations of the Board in destroying pests on that land or on any other land; and
(c)
The risks of infestation or reinfestation of any piece of land by any pest from any other land; and
(d)
The extent to which steps have been taken by or on behalf of an occupier to reduce or control the number of pests on the occupier’s land or the movement of pests to or from that land; and
(e)
The use or uses to which different pieces of land are put; and
(f)
Such other circumstances of any nature whatever as the Board considers relevant.
Compare: 1967, No. 147, s. 72; 1980, No. 80, s. 7
Rating Powers of Land Drainage and River Boards
47 Interpretation
(1)
For the purposes of this section and sections 48 to 51 of this Act,—
“Board” means—
(a)
A Land Drainage Board constituted in terms of the Land Drainage Act 1908; or
(b)
A River Board constituted in terms of the River Boards Act 1908,—
(c)
The Board of Trustees for the Rangitaiki Land Drainage District under the Rangitaiki Land Drainage Act 1956; or
(d)
The Dunedin Drainage Sewerage Board constituted under the Dunedin District Drainage and Sewerage Act 1900; or
(e)
The Christchurch Drainage Board constituted under the Christchurch District Drainage Act 1951; or
(f)
The Taieri River Trust constituted under the Taieri River Improvement Act 1920; or
(g)
The Taupiri Drainage and River Board constituted under the Taupiri Drainage and River District Act 1929—
as the case may require:
“District” means the district of a Board.
(2)
Sections 47 to 51 of this Act shall be read in conjunction with—
(a)
Sections 62 to 78 of this Act relating to lump sum contributions; and
(b)
Sections 79 to 93 of this Act relating to differential rates; and
(c)
Sections 94 to 96 of this Act relating to rating systems in the district of a Board; and
(d)
Sections 127 and 128 of this Act in relation to the levying and collection of rates by agreement.
48 General rate
(1)
Every Board may from time to time as it thinks fit, by resolution, make and levy a general rate—
(a)
In the dollar on the land value or the capital value of every separately rateable property within its district; or
(b)
On an area basis.
(2)
The proceeds of such a rate (exclusive of goods and services tax) shall not exceed the proceeds that would be derived from a rate of 0.625 cents in the dollar on the net capital value or its equivalent on the land value on all rateable property in the district.
(3)
In the case of a district divided into subdivisions, rates levied by the Board may be made and levied separately in the several subdivisions, and in any such case the rate made and levied in one subdivision may vary from the rate made and levied in any other subdivision.
(4)
Such a rate shall be made and levied—
(a)
As a uniform rate within the district or subdivision, where the rate is to be made and levied for general administrative costs or in respect of works and services which the Board considers will equally benefit the whole of the district or subdivision; or
(b)
Differentially in terms of sections 51 and 79 to 93 of this Act, in any other case.
Compare: 1908, No. 96, s. 31; 1908, No. 165, s. 87
49 Separate rates
(1)
Subject to this section, a Board, for the purpose of undertaking or maintaining any specified work or works for the benefit of all or part of the district, may from time to time make and levy a separate rate.
(2)
Such a rate may be made—
(a)
Where the work will benefit the district as a whole, on every separately rateable property in the district; or
(b)
Where the work will benefit only any subdivision or other part of the district, on every separately rateable property in that subdivision or other part of the district so benefiting.
(3)
Such a rate may be levied—
(a)
On an area basis; or
(b)
On the land value or capital value system,—
and shall be made and levied differentially in terms of sections 51 and 79 to 93 of this Act, unless the Board is satisfied that all the lands liable to be rated will derive practically equal benefit from the works in respect of which the rate is to be made or levied.
Compare: 1908, No. 96, s. 31a; 1908, No. 165, ss. 90, 91
50 Non-rateable area
(1)
Notwithstanding anything in this Act, the Board may by resolution designate any area within its district as a non-rateable area, and no rates shall be payable under this Part of this Act in respect of any area so designated.
(2)
The Board may at any time revoke any such designation but any such revocation shall not take effect until the commencement of the financial year next following the date of revocation.
Compare: 1908, No. 96, s. 32; 1967, No. 147, s. 71b
51 Differential rates
In adopting a differential rating system in terms of sections 79 to 93 of this Act, a Board shall take account of—
(a)
The benefits that are, in the opinion of the Board, likely to accrue, directly or indirectly, to any property from the work or service in respect of which the separate rate is to be made; and
(b)
The extent to which the characteristics or the use of any property, or any action of its occupiers, are, in the opinion of the Board, likely to either contribute to or alleviate the need for the work or service concerned.
Rating Powers of Harbour Boards
52 Interpretation
(1)
For the purposes of this section and sections 53 and 54 of this Act,—
“Board” means any Harbour Board constituted under the Harbours Act 1950 which is empowered by any Act to make and levy rates:
“District” means, in relation to any rate, the area within which a Board is empowered to make and levy that rate.
(2)
Sections 52 to 54 of this Act shall be read in conjunction with—
(a)
Sections 79 to 93 of this Act relating to differential rates; and
(b)
Sections 94 to 96 of this Act relating to rating systems in the district of a Board; and
(c)
Sections 127 and 128 of this Act in relation to the levying and collection of rates by agreement.
53 Rate for harbour purposes
(1)
Where under any Act or Ordinance a Board is empowered to make a rate for any purpose connected with a harbour, or to provide for the payment of interest and sinking fund on money borrowed, that rate shall be made and levied on separately rateable properties in the Board’s district in accordance with this Act.
(2)
Where any Act empowers a Board to make a rate but does not prescribe a maximum for such a rate, the maximum for that rate shall be 0.3125 cents in the dollar on the capital value of the rateable property in the Board’s district, or its equivalent on the land value or the annual value.
Compare: 1950, No. 134, ss. 121, 122
54 Harbour Board special rates
(1)
Notwithstanding section 55 of this Act, no Harbour Board shall be deemed to have made a special rate unless—
(a)
The Board is authorised by a special Act to make a special rate in respect of any loan, in which case that special rate shall not exceed the maximum rate authorised by that special Act; or
(b)
The loan is required for the repayment or conversion of the whole or part of a previous loan in respect of which the Board was authorised by a special Act to make a special rate; or
(c)
The loan is required for the repayment or conversion of the whole or part of any loan referred to in paragraph (b) of this subsection or of any subsequent repayment or conversion loan.
(2)
Any provisions of the special Act authorising a Board to make or levy a special rate on a differential basis or to meet a deficiency in the estimated revenue of the Board shall apply, with all necessary modifications, to a special rate deemed to have been made by the Board pursuant to section 55 of this Act in respect of a repayment loan or conversion loan.
(3)
Subject to the provisions of this Act and any other Act where a Board is deemed to have made a special rate pursuant to section 55 of this Act in respect of a repayment loan or a conversion loan, the amount of all special rates that may be levied under the special Act (including, for the purposes of this subsection, rates levied in respect of loans raised for the repayment or conversion of any previous loan) shall not exceed the amount of the special rate authorised to be made and levied by the special Act.
Compare: 1956, No. 63, s. 47(2) to (4)
Part III Provisions Applying to Rating Authorities Generally
Special Rates
55 Special rates
(1)
Subject in the case of a Harbour Board to section 54 of this Act, where a local authority has obtained consent to raise a special loan pursuant to Part I of the Local Authorities Loans Act 1956, the local authority shall be deemed to have made, immediately upon obtaining that consent, a special rate of such amount each year on the rateable value of every rateable property in the district (or, where the loan is being raised for the benefit of a part of the district, in that part) as is sufficient to provide in that year for the payment of the annual charges in respect of the loan plus 10 percent thereof until the loan is paid off.
(2)
Where, by virtue of an Order in Council made under section 3a of the Local Authorities Loans Act 1956 or pursuant to section 25 of that Act, a local authority is not required to obtain consent to raise a special loan pursuant to Part I of the Local Authorites Loans Act 1956, subsection (1) of this section shall apply in respect of that loan as if the references to the date on which money is first raised under the loan, were the date of the consent.
(3)
Any special rate deemed to have been made under subsection (1) of this section shall be deemed not to have been made on any rateable property in respect of which the right to make an election under section 65 or section 77 of this Act has been exercised by any ratepayer in respect of any repayment loan or the works for which any special loan was raised.
(4)
Every special rate deemed to have been made under this section may be levied each year without any further proceeding by the local authority until the loan in respect of which the special rate was deemed to have been made has been paid off.
(5)
Where, after the special rate is deemed to have been made, any property within the area affected thereby becomes rateable property, that property shall become liable to the special rate and shall be rated accordingly.
(6)
A special rate to provide for the payment of the annual charges in respect of a loan raised for the benefit of any defined part of a district pursuant to section 27 of the Local Authorities Loans Act 1956 shall be deemed to be made and may be levied within that part only.
(7)
All special rates levied and collected shall be applied in meeting the annual charges in respect of the loan as security for which they were deemed to have been made and, except as provided in section 61 of this Act, to no other purpose.
(8)
The provisions of this section shall apply to all special rates made before the commencement of this Act and subsisting at the commencement of this Act as if they had been made under this section.
(9)
Where any special rate deemed to have been made in accordance with this section is to be levied by a territorial authority, it may, instead of being levied as a rate on the value of rateable property, be levied as a uniform annual charge of the amount necessary to produce the same total proceeds as would have been produced by a rate levied on the values of rateable properties.
(10)
The provisions of this section shall apply to all special loans consented to under Part I of the Local Authorities Loans Act 1956 before the commencement of this Act in respect of which a special rate has not been made before the commencement of this Act as if that consent had been given on the date of the commencement of this Act.
Compare: 1956, No. 63, ss. 47(1), (1a), (5) to (10), 47a
56 Local Authorities Loans Act not affected
Nothing in this Act shall derogate from the provisions of the Local Authorities Loans Act 1956.
57 Savings as to Electric Power Board special rates
(1)
Where, prior to the commencement of this Act, any Electric Power Board has pledged a special rate as security for any special loan, that rate may be made and levied by the Board.
(2)
For the purposes of any rate to which subsection (1) of this section refers, sections 57 to 64 of the Electric Power Boards Act 1925 shall continue to apply notwithstanding that they have been repealed.
Consolidated Rates
58 Consolidated rate
(1)
Instead of making and levying separately all or any rates authorised by this Act, or all or any special rates, a local authority may, from time to time, make and levy over the whole of its district or, as the case may require, part therof, a consolidated rate of such amount as will produce a sum not greater than the sum that would be produced by making and levying those rates separately.
(2)
The powers conferred by subsection (1) of this section shall include power to include in the consolidated rate any existing consolidated rate, whether made before or after the commencement of this Act.
(3)
Every resolution under this section which includes a consolidated rate shall specify either—
(a)
The several rates instead of which the consolidated rate is made; or
(b)
The rate or rates not included in the consolidated rate.
(4)
Nothing in this section shall be so construed as to affect in any way the security afforded to any creditor of the local authority by any special rate.
(5)
Subject to section 59 of this Act, nothing in this section shall be construed as to render liable to a consolidated rate any property which is not liable to all the rates for which the consolidated rate was substituted.
(6)
The proceeds of a consolidated rate shall be applied pro rata for the purposes of the several rates in place of which the consolidated rate was made.
(7)
No consolidated rate made under subsection (1) of this section shall include any rate made in respect of any work for which any right to make an election under section 65 or section 77 of this Act to pay a lump sum contribution has been exercised by any ratepayer.
Compare: 1974, No. 66, s. 175; 1982, No. 166, s. 13
59 Consolidated special rates
(1)
A local authority may from time to time, by resolution, instead of levying all or any special rates made, whether before or after the commencement of this Act, over the whole of the district or over any part thereof, make a consolidated special rate over the whole district or part thereof on all rateable property within the district of an amount calculated to yield 10 percent more than the annual charges payable in respect of the loans secured by the special rates; and that consolidated special rate shall be an annually recurring rate, and may be levied, in whole or in part, year by year without any further proceeding by the local authority.
(2)
Nothing in this section or in any resolution made thereunder shall affect the liability of the Crown for the payment of any special rates in accordance with the provisions of section 131 of the Local Authorities Loans Act 1956.
(3)
The powers conferred on local authorities by subsection (1) of this section may be applied to any special rates made before or after the commencement of this Act, by any local authority over any area which is or may hereafter become part of the district.
(4)
Nothing in this section shall be construed as to affect the security afforded by any special rate to the holders of any securities.
(5)
Subsections (3) to (7) of section 58 of this Act shall apply to every consolidated special rate made under this section as if each reference in that section to a consolidated rate was a reference to a consolidated special rate.
Compare: 1974, No. 66, s. 174; 1982, No. 166, s. 12
60 Separate rate may be made an annually recurring rate
(1)
Any separate rate made by or on behalf of a local authority may, if the local authority by resolution so decides, be an annually recurring rate, leviable without further proceeding on the part of the local authority until the local authority, by resolution, decides that the separate rate be discontinued.
(2)
Notwithstanding anything in subsection (1) of this section, where any rate to which that subsection applies has been made for the construction of any work, the rate shall not be discontinued until the work is completed.
(3)
Every annually recurring rate made under this Act shall be appropriately adjusted in the event of any revaluation of the rateable property in the district or part thereof, as the case may be, effecting an increase or reduction in the rateable value thereof.
Compare: 1974, No. 66, s. 172
61 Application of surplus of certain rates
(1)
Subject to subsections (2) and (3) of this section where there is—
(a)
Any surplus of any money raised by a local authority by way of a separate rate after completion of the work or purpose for which the rate was levied; or
(b)
At the date of maturity of any loan any surplus of the proceeds of any special rate levied by a local authority as security for the loan and the sinking fund of the loan, if any, is sufficient for the repayment thereof,—
the surplus may be expended for such other purposes or works as may be determined by the local authority by a special order in that behalf.
(2)
Notwithstanding subsection (1) of this section, in any case where—
(a)
The surplus does not exceed $50,000; and
(b)
The rate was made and levied only on property within a specified part of the district, is expended only for purposes or works within that part—
no special order shall be necessary.
(3)
Notwithstanding subsections (1) and (2) of this section where any surplus does not exceed $20,000, that surplus may be used for the general purposes of the local authority pursuant to a resolution of the local authority in that behalf.
Compare: 1974, No. 66, s. 176
Part IV Lump Sum Contributions
Lump Sum Contribution to Capital Cost of Work
62 Interpretation
In sections 63 to 78 of this Act, unless the context otherwise requires,—
“Area of benefit” means the district or part of the district of a local authority to which a resolution under section 63 of this Act applies:
“Local authority” means a territorial authority, regional council, catchment board, pest destruction board, land drainage board, or river board:
“Ratepayer” has the same meaning as that given to the term “occupier”
in section 2 of this Act:
“Separate rate” means a rate made and levied under any of sections 16, 34, 40, 44, and 49 of this Act:
“Separate uniform annual charge” means a separate uniform annual charge made and levied in terms of section 20 or section 24 of this Act.
Compare: 1974, No. 66, s. 164b
63 Local authority may resolve to seek lump sum contributions
(1)
Where a local authority resolves to undertake any work that will require the local authority—
(a)
To raise a special loan under the Local Authorities Loans Act 1956; or
(b)
To make and levy a separate rate or, if the local authority is a territorial authority, a separate uniform annual charge or an annual charge under section 30 of this Act or combination thereof, as the case may require,—
to finance that work, whether in whole or in part, the local authority may resolve to invite the ratepayers of its district, or that part of its district that in the opinion of the local authority, is likely to benefit from the proposed work, to make a lump sum contribution towards the capital cost of the work.
(2)
Where—
(a)
The proposed separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require; or
(b)
Any special rate pledged as security for any proposed special loan—
would be levied and collected, pursuant to section 128 of this Act, by a local authority or local authorities, other than the local authority which has resolved to undertake the work concerned, no resolution to invite lump sum contributions may be made without the prior agreement of that other local authority or authorities.
Compare: 1974, No. 66, s. 164c
64 Preparation of cost estimates and calculation of contributions and rates or charges relating to works
(1)
Where a local authority has resolved under section 63 of this Act to invite lump sum contributions towards the capital cost of any proposed work, it shall—
(a)
Prepare an estimate of the net capital cost of the work, which shall be the estimated capital cost of the work, less the amount (if any) of any subsidies and any other revenues estimated as payable to the local authority in respect of the work; and
(b)
Resolve to make and levy either—
(i)
A separate rate; or
(ii)
If the local authority is a territorial authority, a separate uniform annual charge or an annual charge under section 30 of this Act; or
(iii)
A combination of a separate rate and a separate uniform annual charge or an annual charge under the said section 30—
to cover so much of the estimated net capital cost of the proposed work as is not met by lump sum contributions, including the annual charges that would be payable on any special loan that might be raised in respect of that cost.
(2)
Where it is resolved that any separate rate made to meet that part of the cost of the proposed work not raised by way of lump sum contributions, or any special rate made to repay any special loan raised in relation to the work, is to be made and levied differentially in terms of sections 79 to 93 of this Act, the local authority shall proceed to adopt the proposed system of differential rating in accordance with those sections.
(3)
Where a local authority has resolved under section 63 of this Act to invite lump sum contributions towards the capital cost of any proposed work, it shall—
(a)
Prepare an estimate of the annual separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, that would be made and levied in respect of the capital cost of the proposed work if no lump sum contributions were made; and
(b)
Determine the proportionate share of that estimated separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, which would be made and levied in respect of each separately rateable property; and
(c)
Divide the estimated capital cost of the work by the proportionate share of the estimated separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, that would be payable in respect of each separately rateable property to determine the level of lump sum contribution that would be payable in respect of each property.
(4)
Where the proposed work is for sewerage purposes or storm water drainage purposes or water supply purposes the provisions of section 17 of this Act, with the necessary modifications, shall apply in respect of any separate rate or separate uniform annual charge or annual charge under section 30 of this Act made and levied pursuant to this section.
Compare: 1974, No. 66, s. 164d
65 Right to make lump sum contributions
Where the local authority has resolved under section 63 of this Act to invite lump sum contributions towards the capital cost of any proposed work, every ratepayer shall be entitled, in respect of each separately rateable property in the area of benefit for which the ratepayer would be liable to pay the separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, relating to that work, to elect to pay the share of the capital cost of the work assigned to that property by means of a lump sum contribution calculated in accordance with sections 64(3) and 69(1) of this Act.
Compare: 1974, No. 66, s. 164e
66 Notification to ratepayer of right to make election
(1)
The local authority shall, as soon as practicable after the passing of any resolution under section 63 of this Act, give the ratepayer of each separately rateable property in the area of benefit written notice in form 3 of the Fourth Schedule to this Act or a form of similar effect—
(a)
Setting out the rights of the ratepayer to elect to pay a lump sum contribution towards the capital cost of the work:
(b)
Specifying the period within which the right to make an election may be exercised:
(c)
Specifying the estimated lump sum contribution that would be payable by the ratepayer, the date or dates on which it would be payable, and the penalty that may be imposed for non-payment:
(d)
Advising that the estimated lump sum contribution will be reassessed when the works are completed and the final costs are known:
(e)
Informing the ratepayer of the estimated annual separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, likely to be made and levied and the duration of that rate or charge if no lump sum contributions are made by any ratepayers:
(f)
Advising the ratepayer that an election to make a lump sum contribution has no effect on the ratepayers liability for maintenance and operation costs of the work:
(g)
Informing the ratepayer that the decision will be irrevocable and binding on all persons who are or may become liable to pay rates in respect of the property.
(2)
The right to make an election to pay a lump sum contribution towards the capital cost of the work shall be available for 2 months after the date of the notice or such longer period as the local authority may specify.
(3)
Subject to section 71 of this Act, where no such election is made within the specified period the ratepayer may, at the discretion of the local authority, make an election, at any time prior to the raising of any loan in relation to the work, after the specified period has expired.
(4)
Every election under this section shall be irrevocable and shall be binding on all persons who are or may become liable to pay rates in respect of the property.
Compare: 1974, No. 66, s. 164f
67 Effect of election
(1)
Where an election is made in respect of any separately rateable property that a lump sum contribution will be made to the capital cost of any proposed work, and the property later becomes 2 or more separately rateable properties, the liability of the ratepayers of those properties to pay any lump sum contribution that has been calculated under section 64(3) or section 69 of this Act and has not been paid shall be apportioned in accordance with the manner in which the estimated lump sum contribution has been calculated under section 64(3) of this Act.
(2)
Where an election is made in respect of any separately rateable property that a lump sum contribution will be made to the capital cost of any proposed work,—
(a)
No special rate shall be deemed to have been made under section 55 of this Act in respect of that property but in all other respects the Local Authorities’ Loans Act 1956 shall continue to apply to that property and its ratepayers:
(b)
Except as provided in paragraph (c) of this subsection, no ratepayer shall be liable in respect of that property for any separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, made and levied under this Act to meet the cost of the work or the annual charges in respect of any special loan raised to meet the cost of the work:
(c)
Nothing in that election or this Act shall relieve any person from liability for any separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, made and levied under this Act to meet maintenance or operating costs in respect of the work.
Compare: 1974, No. 66, s. 164g
68 Payment of lump sum contributions
(1)
The local authority shall, not earlier than 3 months before the work is to commence, give written notice to the ratepayer of each separately rateable property in respect of which an election to make a lump sum contribution to the capital cost of the work has been made, requiring the payment of the lump sum contribution as estimated in accordance with section 64 of this Act.
(2)
The estimated lump sum contribution shall be paid within 3 months after the date of the notice referred to in subsection (1) of this section or such further period as may be specified in that notice, and may be paid by instalments in such amounts or portions as the local authority may specify in that notice.
Compare: 1974, No. 66, s. 164h
69 Recalculation of contribution on completion of work
The local authority shall, as soon as practicable after the completion of any work to which section 63 of this Act applies,—
(a)
Calculate the actual net capital cost of the work, which shall be the actual capital cost of the work less the amount (if any) of any subsidies or other revenue received or receivable by the local authority in respect of the work; and
(b)
Divide the actual net capital cost of the work by the proportionate share of the cost for which each property is liable in terms of the basis used for the calculation of the lump sum contribution in terms of section 64 of this Act—
and the amount or amounts so calculated shall be the lump sum contribution in respect of the properties concerned.
Compare: 1974, No. 66, s. 164i
70 Refund of or increase in contribution
The local authority shall, within 3 months after recalculation of lump sum contributions under section 69 of this Act,—
(a)
If the recalculated lump sum contribution is less than the amount of the estimated lump sum contribution paid in respect of that property, refund the difference between those amounts to the ratepayer for the time being of that property:
(b)
If the recalculated lump sum contribution is greater than the estimated lump sum contribution, give written notice to the ratepayer for the time being of each separately rateable property in respect of which a lump sum contribution is payable, requiring that ratepayer to pay the balance owing in respect of that property within 3 months of the date of that notice or such further period as may be specified in that notice, and in one payment or by instalments as the local authority may specify in that notice.
Compare: 1974, No. 66, s. 164j
71 Late contributions
Where, pursuant to subsection (3) of section 66 of this Act, a local authority agrees to accept in relation to any separately rateable property, a lump sum contribution after the expiry of the period specified pursuant to subsection (2) of that section, the lump sum contribution shall be calculated by—
(a)
Subtracting from the lump sum contribution calculated in terms of section 64 of this Act the total of any separate rates or separate uniform annual charges or annual charges under section 30 of this Act or combination thereof, as the case may require, previously paid towards the cost of the work by the occupier of the property; and
(b)
Adding to the sum so derived any separate rate or separate uniform annual charge or annual charge under section 30 of this Act or combination thereof, as the case may require, that is due and payable, but is not yet paid, together with any penalties which may be imposed for its late payment.
72 Lump sum contribution deemed to be separate rate
(1)
Every lump sum contribution required to be paid in accordance with section 68 or section 70 or section 71 of this Act is hereby deemed for all purposes to be a separate rate.
(2)
Any notice required to be given under section 66(1) or section 68(1) or section 70 of this Act shall be given in a manner provided for the delivery of rates assessments under section 122 of this Act, and every such notice shall be deemed to be delivered if it is so given.
Compare: 1974, No. 66, s. 164k
73 Effect of subdivision of property
(1)
Where—
(a)
A lump sum contribution has been made in respect of any property; and
(b)
That lump sum contribution has been calculated in accordance with the proportionate share of any separate uniform annual charge that would have been payable in respect of that property; and
(c)
That property subsequently becomes 2 or more separately rateable properties, by way of subdivision or otherwise,—
the lump sum contribution shall be deemed to have been made in respect of whichever of the 2 or more separately rateable properties is nominated for that purpose by the occupier for the time being, and the other property or properties concerned shall be liable for the separate uniform annual charge levied as the separate or special rate.
(2)
Nothing in subsection (1) of this section shall apply—
(a)
In any case where lump sum contributions have been calculated in accordance with the proportionate shares payable in respect of properties of a separate or special rate on the valuations or areas of properties; or
(b)
In any case where lump sum contributions have been made prior to the commencement of this Act, under the provisions of any former Act.
Lump Sum Contribution to Repayment of Loan
74 Interpretation
In sections 75 to 78 of this Act, unless the context requires otherwise, the term “repayment loan”
means a special loan to be raised for the purpose of repaying or renewing the whole or any part of any special loan previously raised; and includes a repayment loan, a renewal loan, or a conversion loan within the meaning of the Local Authorities Loans Act 1956.
75 Local authority may invite contributions
(1)
Where a local authority proposes to raise a repayment loan it may resolve to invite the ratepayers of the district, or of that part of the district to which the proposed repayment loan relates, to make a lump sum contribution towards the proposed repayment loan.
(2)
Where a local authority proposes to raise more than 1 repayment loan for the purpose of repaying or renewing the whole or any part of any 1 special loan, it may resolve to invite such lump sum contributions jointly in respect of those repayment loans.
76 Calculation of contributions
(1)
The contribution that would be payable in respect of each separately rateable property shall be calculated by either—
(a)
Dividing the total outstanding indebtedness of the local authority in respect of the existing special loan; or
(b)
Dividing the total outstanding indebtedness of the local authority in respect of all special loans raised in respect of the same work—
by the proportionate share that would be payable in respect of each separately rateable property of any special rate that would be raised in respect of the proposed repayment loan or loans.
(2)
In any case where a repayment loan relates or repayment loans relate to a work in relation to which lump sum contributions have previously been accepted under sections 164b to 164k of the Local Government Act 1974 or the corresponding provisions of any previous enactment, any subsequent contributions towards the repayment loan or loans shall be calculated on the same basis as those previous lump sum contributions.
77 Right to make contribution
(1)
Every ratepayer shall be entitled to elect to make a contribution until such time as the value of such elections that have been made is equal to the value of the proposed repayment loan or loans, and all such elections shall be accepted in the order that they are received.
(2)
No ratepayer shall have any right to make, nor shall a local authority accept, any contribution after the total value of elections made has equalled the value of the proposed repayment loan or loans.
78 Provisions applying to contributions
(1)
Subject to this section, sections 64(3), 66, 67, 68, 72, and 73 of this Act shall, with any necessary modifications, apply to every invitation to make a lump sum contribution under section 75 of this Act.
(2)
For the purposes of this section, section 66 of this Act shall be read as if—
(a)
The reference to “form 3 of the Fourth Schedule”
were a reference to “form 4 of the Fourth Schedule”
.
(b)
Paragraph (b) of subsection (1) were repealed, and the following paragraph substituted:
“(b)
Setting out the effect of section 77 of this Act in relation to the right to make an election”.
(c)
Subsections (1)(d), (2), and (3) were repealed; and
(d)
Paragraph (f) of subsection (1) were repealed, and the following paragraph substituted:
“(f)
Advising the ratepayer that an election to make a lump sum contribution has no effect on the ratepayer’s liability for any other special or separate rate:”.
(3)
For the purposes of this section, section 68 of this Act shall be read as if the words “, not earlier than 3 months before the work is to commence”
were omitted.
Part V Differential Rating
79 Interpretation
In sections 80 to 93 of this Act—
“Local authority” means every local authority empowered by this Act to make and levy rates differentially in terms of this Part of this Act:
“Part of district” includes any division or subdivision of a district constituted for financial purposes; and also includes a community.
80 Differential rates
Subject, in the case of any special purpose authority, to section 41 or section 46 or section 51 of this Act, as the case may require, any local authority empowered by this Act to make and levy any rate on a differential basis may by special order decide to adopt a system of rating on a differential basis, so that the rates made and levied in respect of any one or more specified types or groups of property may vary from those rates made and levied in respect of another specified type or group of property.
Compare: 1974, No. 66, s. 147(1)
81 Types or groups of property for differential rating purposes
(1)
For the purposes of section 80 of this Act, a type or group of property may be determined according to any one or more of the following criteria:
(a)
The use or uses to which a property is put:
(b)
The zoning of a property under an operative district scheme under the Town and Country Planning Act 1977:
(c)
The proposed zoning of a property under a proposed district scheme or proposed new district scheme under the Town and Country Planning Act 1977 that has been publicly notified under that Act; but only if—
(i)
No submissions or objections have been made by any body or person under section 45 of that Act concerning the proposed zoning of the property or the zoning of the area in which the property is situated, and the time for the giving of notice of such submissions or objections has expired; or
(ii)
All such submissions or objections have been determined by the local authority:
(d)
The area of the land comprising a property:
(e)
The situation of the land in any specified part of the district or any special rating area:
(f)
Such other distinctions in relation to the characteristics of a property as the local authority thinks fit.
(2)
Where a type or group of property is determined in accordance with paragraph (b) or paragraph (c) of subsection (1) of this section, any property that is used for a purpose that is neither a use permitted as of right nor a conditional use under any operative district scheme or proposed district scheme or proposed new district scheme, as the case may require, within the meaning of the Town and Country Planning Act 1977, in the zone in which the property is situated, shall be included in some other zone provided for in that scheme where that use is a use permitted as of right or a conditional use.
(3)
The fact that an appeal is pending against a decision of the local authority on a submission or objection concerning the proposed zoning of a property or the zoning of the area in which the property is situated shall not prevent the local authority using the proposed zoning of a property in accordance with subsection (1)(c) of this section as one of the criteria for determining a type or group of property for the purposes of subsection (1) of this section; but if the decision on any such appeal changes the proposed zoning of a property or the zoning of the area in which the property is situated the property shall be included in an appropriate zone in accordance with this section with effect from the commencement of the rating year in which the decision on the appeal is given.
(4)
Where types or groups of property are determined in terms of this section by a local authority for the purposes of any rate for land drainage or water race purposes or for any Catchment Board or pest destruction rate, the local authority may, if it considers it desirable to do so, place any part or parts of a separately rateable property into different types or groups of property from other part or parts of that separately rateable property.
Compare: 1974, No. 66, s. 147(2), (3), (3a); 1980, No. 82, s. 18; 1982, No. 166, s. 9
82 Specified rates only on a differential basis
Where, under section 80 of this Act, a local authority decides to make and levy on a differential basis any specified rate or rates but not all rates, or all rates with the exception of any specified rates, in the district or in any part of its district then, unless the context otherwise requires, sections 84 to 90 of this Act shall have effect only in relation to the rate or rates to be made and levied on a differential basis.
Compare: 1974, No. 66, s. 147(4)
83 Differential rating not to affect uniform annual charges or other charges
Nothing in sections 84 to 90 of this Act shall apply with respect to any uniform annual general charge, separate uniform annual charge or other charge on rateable property made and levied by a local authority, notwithstanding that any other provision of this Act may deem such a charge to be a rate, or that the local authority has resolved to make and levy the charge as a rate.
Compare: 1974, No. 66, s. 147(5)
84 Introduction of differential rating
(1)
The following provisions shall apply to every special order made under section 80 of this Act:
(a)
The special order may be made—
(i)
With respect to all rates made and levied by the local authority over the district or part of the district or special rating area, as the case may be; or
(ii)
With respect to any of those rates specified in the order; or
(iii)
With respect to all those rates with the exception of any specified rates:
(b)
The resolution to make the special order shall specify the date on which differential rating shall come into force in the district, part of the district, or special rating area, as the case may be, which shall be a date not earlier than the 1st day of April preceding the date fixed for the confirmation of the resolution and not later than the 1st day of April next following the confirmation of that resolution:
(c)
The resolution to make the special order shall include a statement specifying—
(i)
The matters taken into account in preparing the proposed system of differential rating:
(ii)
The proposed types or groups of property for differential rating within the district, part of the district, or special rating area, as the case may be:
(iii)
That the proposed system of differential rating has the object of establishing and preserving, as far as practicable, a stated relationship between the total proceeds of rates received from any type or group or combination of types or groups of property and any other type or group or combination of types or groups of property, if such is the case:
(iv)
The general effect that the introduction of differential rating is expected to have on the incidence of rates as between ratepayers or groups of ratepayers within the district, part of the district, or special rating area, as the case may be:
(v)
Such other matters as the local authority considers relevant:
(d)
Every such statement shall be open for inspection by the public without fee:
(e)
The first public notice of the resolution to make the special order shall be given not less than 60 days before the date fixed for the confirmation of the resolution to make the special order, and shall state—
(i)
The times when and the places where inspection of the statement referred to in paragraph (c) of this subsection can be made; and
(ii)
That any person upon inquiry either in person at the public office of the local authority or in writing addressed to the principal administrative officer, shall be advised of the type or group of property to which a particular property will be allocated; and
(iii)
That any ratepayer may, at any time after the confirmation of the special order, object to the local authority in accordance with section 116 of this Act against the allocation of a property to a particular type or group of property.
(2)
Any local authority proposing to adopt a system of differential rating shall take such further action as it thinks fit, whether by notice to the individual ratepayers or otherwise, to disseminate among ratepayers information on the proposed system of differential rating.
Compare: 1974, No. 66, s. 147a; 1980, No. 82, s. 18
85 Alteration to system of differential rating
(1)
Subject to section 86 of this Act, the local authority may from time to time, by special order, alter the system of differential rating as applied in the district or in any part of the district or special rating area, as the case may be, and section 84 of this Act shall, with the necessary modifications, apply in respect of every such alteration as if the resolution to make the special order were a resolution passed under that section.
(2)
For the purposes of subsection (1) of this section, any alteration to a particular stated relationship specified in the statement required under section 84(1)(c) of this Act shall constitute an alteration to the system of differential rating.
Compare: 1974, No. 66, s. 148; 1980, No. 82, s. 18
86 Certain changes not to comprise alteration to system of differential rating
Where it is specified in the statement required under section 84(1)(c) of this Act that the system of differential rating has, as a purpose, the object of establishing and preserving as far as practicable a stated relationship between the total proceeds of rates received from any type or group or combination of types or groups of property, and any other type or group or combination of types or groups of property, any change in the rate in the dollar or per hectare made in respect of any type or group of property to preserve that stated relationship shall be deemed not to be an alteration to the system of differential rating for the purposes of section 85 of this Act.
Compare: 1974, No. 66, s. 148a; 1980, No. 82, s. 18
87 Revocation of differential rating
(1)
The local authority may, by special order, declare that differential rating applying in the district or in any part of the district or special rating area or to any specified rate or rates shall be revoked.
(2)
Every resolution to which this section applies shall specify the date on which differential rating shall be revoked, which shall be a date not earlier than the 1st day of April preceding the date fixed for the confirmation of the resolution and not later than the 31st day of March next following the confirmation of that resolution.
(3)
The resolution to make the special order shall include a statement specifying the matters taken into account in proposing the revocation of the system of differential rating.
(4)
Every such statement shall be open for inspection by the public without fee, and the first public notice of the resolution to make the special order shall be given not less than 60 days before the date fixed for the confirmation of the resolution to make the special order, and shall state the times when and the places where the statement may be inspected.
Compare: 1974, No. 66, s. 149; 1980, No. 82, s. 20
88 Notice to Valuer-General
The principal administrative officer shall forthwith give notice in writing to the Valuer-General or to the Valuer, as the case may be, of every decision made by the local authority pursuant to any of the provisions of sections 80 to 87 of this Act.
Compare: 1976, No. 66, s. 150
89 Levying of differential rate
(1)
In this section—
“Reserve land” means land owned or occupied by or in trust for any local authority and used as a reserve under the Reserves Act 1977:
“Residential land” means land that is used solely or principally for residential purposes and is occupied or intended to be occupied exclusively as the home or residence of not more than 2 households, not being part of a rateable property in respect of which an apportionment of rates has been made under section 202 of this Act and not being a stratum estate within the meaning of the Unit Titles Act 1972:
“Water catchment land” means land vested in or under the control of a local authority and used as a water collection area.
(2)
So long as differential rating continues in force in the district of a local authority or, as the case may be, in any part of the district or special rating area pursuant to section 80 of this Act, the local authority, instead of making and levying the rate or rates uniformly over the district as a whole, or as the case may be, over that part of the district as a whole or that special rating area as a whole, shall make and levy the rate or rates on the different types or groups of property determined pursuant to section 81 of this Act of such differential amounts in the dollar as the local authority by resolution fixes and determines from year to year.
(3)
Subject to subsection (5) of this section, in the case of any special rate or special rates the amount or amounts in the dollar calculated to yield 10 percent more than the annual charges payable in respect of the loan or loans secured by that special rate or those special rates may be exceeded in respect of any one or more specified types or groups of property or, as the case may be, of property in any one or more specified zones.
(4)
Notwithstanding anything in subsection (3) of this section the total amount that would be produced from that special rate or those special rates in the district or in any part of the district or special rating area made and levied on a differential basis shall not exceed the amount in the dollar calculated to yield 10 percent more than the annual charges payable in respect of the loan or loans secured by that special rate or those special rates, if that special rate or those special rates were made and levied on a uniform basis on all rateable property in that district or part of the district or special rating area.
(5)
In any borough or town district or predominantly urban district of a county council or district council in which that rate is made and levied on a differential basis, the total amount that may be produced by a rate made and levied on all separately rateable property that is farm land or residential land shall not exceed the total amount that would be produced if the maximum of the rate specified in this Act or any other Act or the amount in the dollar calculated to yield 10 percent more than the annual charges payable in respect of any loans secured by a special rate were made and levied on a uniform basis on farm land or residential land, as the case may be.
(6)
In any district in which any of those rates are made and levied on a differential basis, the total amount that may be produced by a general rate and any separate rate or rates that are made and levied on all rateable property that is reserve land or water catchment land shall not exceed the total amount that would be produced in respect of that land if the maximum general rate specified in section 12 or section 39 or section 48 of this Act, as the case may be, were made and levied on a uniform basis on all rateable property in the district.
(7)
In any district in which that rate is made and levied on a differential basis, the total amount that may be produced by a special rate made and levied on all separately rateable property that is reserve land or water catchment land within the special rating area shall not exceed the total amount that would be produced in respect of that land if the amount in the dollar calculated to yield 10 percent more than the annual charges payable in respect of any loans secured by the special rate was made and levied on a uniform basis on the reserve land or water catchment land within the special rating area, as the case may be.
Compare: 1974, No. 66, s. 151; 1978, No. 43, s. 3(6)(c); 1980, No. 82, s. 21; 1983, No. 132, s. 6(1)
90 Application of proceeds of differential rate
The proceeds of any differential rate made and levied pursuant to section 80 of this Act shall be applied by the local authority as if it were a rate made and levied over the district as a whole or, as the case may be, over the part of the district as a whole or the special rating area as a whole.
Compare: 1974, No. 66, s. 152
91 Provisions as to maximum rate
Where a rate made by a local authority is made and levied differentially, any maximum rates prescribed by this Act shall be deemed not to be exceeded if the proceeds derivable from the rate levied differentially would not exceed the proceeds derivable from the maximum rate if it was levied uniformly on all the rateable property in the district, or in the defined part of the district, as the case may be, notwithstanding that the rate actually levied on any rateable property, or on any type or group of property, may exceed the prescribed maximum rate.
92 Savings in relation to rates made in accordance with classification of land
(1)
Where prior to the enactment of this Act a classification list compiled in accordance with the provisions of any former enactment is in force for the purposes of any rate, other than a rate required by this Act to be made on a uniform basis, then the local authority may, subject to subsection (2) of this section, continue to make that rate in accordance with that classification list.
(2)
Where any classification list has continued to have effect in terms of subsection (1) of this section, it shall cease to have effect when the local authority resolves to discontinue its use.
(3)
Where, because of changed circumstances, the local authority considers that any such classification list no longer provides an equitable basis of rating in terms of section 41, section 46, or section 51 of this Act, as the case may require, it shall resolve to discontinue the use of the classification list.
(4)
Where any classification list has ceased to have effect in accordance with subsection (2) of this section, and the local authority considers it desirable that the rate continue to be made on a differential basis, the local authority may, for that purpose, adopt an appropriate differential rating system in terms of this Act.
93 Special rates levied on graduated scale for drainage or river protection purposes
(1)
This section applies to special rates made, prior to the commencement of this Act, on a graduated scale according to a classification of land by—
(a)
A Land Drainage Board, acting under the authority of section 31b of the Land Drainage Act 1908(as inserted by section 2(1) of the Land Drainage Amendment Act 1965) or section 3 of the Land Drainage Amendment Act 1913:
(b)
A River Board, acting under the authority of section 9 of the River Boards Amendment Act 1913:
(c)
A territorial authority, acting under the authority of section 153 or section 154 or section 155 or section 156 of the Local Government Act 1974.
(2)
Notwithstanding section 92 of this Act, any special rate to which this section applies shall continue to be levied according to the classification made for the purposes of that special rate which may not be altered.
Compare: 1967, No. 123, s. 167; 1979, No. 59, s. 8(3)
Part VI Rating Systems
94 Interpretation
In this Part of this Act, unless the context otherwise requires, references to the rating system of the district of a local authority shall be read as referring to the rating system on which the local authority’s general rate is made and levied.
95 Rating systems
(1)
Subject to subsection (2) of this section the rating systems authorised by this Act are—
(a)
The annual value rating system, whereby rates are made and levied on the annual value of rateable property:
(b)
The capital value rating system, whereby rates are made and levied on the capital value of rateable property:
(c)
The land value rating system, whereby rates are made and levied on the land value of rateable property:
(d)
The area system, whereby rates are made and levied on the basis of an amount for each hectare of rateable property:
(2)
Notwithstanding subsection (1) of this section,—
(a)
No territorial authority rate, other than a separate rate for land drainage and water race purposes, may be made on the area system; and
(b)
No rate made by a special purpose authority may be made on the annual value system.
(3)
Nothing in subsection (1) of this section shall derogate from the provisions of this Act authorising the levying of any charge instead of making and levying any separate rate or authorising the making and levying of any uniform annual charge, or the making and levying of any rate on a differential basis.
(4)
Subject to subsections (5) and (6) of this section, the rating system or rating systems in force in each district immediately before the commencement of this Part of this Act shall continue in force until altered in accordance with the provisions of this Act.
(5)
Where proceedings under Part I of the Rating Act 1967 altering the rating system in a district have been completed but are not in force on the commencement of this Part of this Act, the new rating system shall come into force on the date determined in accordance with Part I of the Rating Act 1967 as if those proceedings had been carried out in terms of this Part of this Act.
(6)
Where, at the date of commencement of this Part of this Act, a poll has been demanded, under section 13 of the Rating Act 1967, on a proposed change of rating system, that poll shall be held; and for that purpose sections 14 to 18 of the Rating Act 1967 shall continue to have full force and effect as if they had not been repealed by this Act.
Compare: 1967, No. 123, ss. 7, 8; 1970, No. 135, s. 8(1); 1974, No. 117, s. 3
96 Rating system in district of regional council or special purpose authority
(1)
Except as provided in this section, the rating system in the district of a regional council or a special purpose authority shall be whichever of the systems authorised by section 95 of this Act is for the time being adopted by the regional council or special purpose authority concerned.
(2)
Where the rates to be made by any regional council or special purpose authority are to be levied and collected by another local authority in accordance with sections 127 and 128 of this Act, the rating system for the district of the regional council or special purpose authority shall be as follows:
(a)
Where the district comprises the districts or parts of the districts of 2 or more territorial authorities and the same system of rating is in force or comes into force in all those last-mentioned districts, that system of rating shall be in force in the district of the regional council or special purpose authority, whether or not a different system of rating has previously been adopted by the regional council or special purpose authority pursuant to paragraph (b) of this subsection or the corresponding provisions of any former Act:
(b)
Where the district comprises the districts or parts of the districts of 2 or more territorial authorities and the same system of rating is not in force in all those last-mentioned districts, then the system of rating in force in the district of the regional council or special purpose authority shall be such one of those systems as the regional council or special purpose authority, by special order, from time to time decides:
(c)
Where the district of a regional council or special purpose authority is situated wholly within or is coterminous with the boundaries of the district of a territorial authority, the system of rating in the district of the territorial authority shall be in force in the district of the regional council or special purpose authority.
(3)
Notwithstanding anything in subsection (1) or subsection (2) of this section, where any regional council or special purpose authority proposes to make and levy a rate in its district or in any separate part of its district differentially, the regional council or special purpose authority may, by special order, decide to make and levy that rate on a system of rating that differs from the system of rating in force in its district, and the rate shall be made and levied on that system accordingly.
(4)
Notwithstanding anything in subsection (1) or subsection (2) of this section, where any regional council or special purpose authority proposes to make any rate which is to be collected in terms or an agreement under section 128 of this Act by another authority, and the rating system applying in the district of that other authority is different from that applying in the district of the regional council or special purpose authority, then the regional council or special purpose authority may resolve by special order to make that rate on the system of rating of that other authority.
Compare: 1967, No. 123, s. 20(1), (2); 1974, No. 8, s. 9(2); 1977, No. 122, s. 7(3)
97 Rating system in community
(1)
A territorial authority may adopt a different system of rating within a community from that applying in the remainder of its district, and may change that system in accordance with this Part of this Act.
(2)
Where, as a result of a change in boundaries of any community in which the system of rating in force differs from that in force in the territorial authority district generally, an area of land ceases to form part of the community or is added to the community, then, notwithstanding anything in the foregoing provisions of this section,—
(a)
The system of rating in force in the district generally shall be in force in the area that ceases to form part of the community; or
(b)
The system of rating in force in the community shall be in force in the area added to the community.
98 Rating system upon which rates are to be levied by collecting authority
So long as an agreement under section 127 of this Act is in force the following provisions shall apply:
(a)
Where the rate to be collected has been made on the same rating system as applies in the district of the collecting authority, the rate shall be levied and collected on that system:
(b)
Where the rate to be collected has been made on a different rating system to that which applies in the district of the collecting authority, the rate shall be levied and collected on either of those systems in accordance with an agreement under section 127 of this Act:
(c)
Where, pursuant to paragraph (b) of this section, a rate is to be levied and collected on a rating system other than that on which it is made, the collecting authority shall recalculate the rate in accordance with section 103 of this Act.
Compare: 1967, No. 123, s. 26
99 Rating system for separate rate
(1)
Any local authority may adopt a rating system in respect of all or any specified separate rates made and levied by that local authority that is different from the rating system on which the general rate is made, and may from time to time change the rating system in respect of all or any separate rates.
(2)
Section 100 of this Act shall apply to every resolution to which this section applies as if the rates referred to in that section were separate rates to which this section applies.
Compare: 1967, No. 123, s. 19; 1976, No. 138, s. 7(1), (2); 1977, No. 122, s. 7(3)
100 Changes of rating system in district of local authority
(1)
Subject to Part II of this Act a local authority may, by special order, change the rating system for its district to another system authorised by section 95(1) of this Act.
(2)
The resolution to make the special order shall include a statement specifying—
(a)
The date on which the new rating system is to come into force, which shall be a date not earlier than the 1st day of April immediately preceding the date of the confirmation of the resolution and not later than the 1st day of April next following that date of confirmation; and
(b)
The amount in the dollar, or the amount per hectare, as the case may be, of the general rate last made and levied in the district under the rating system then in force; and
(c)
The amount in the dollar, as ascertained in terms of section 101 of this Act, or the amount per hectare, as the case may require, of the general rate that would be required to be made and levied in the district under the system of rating proposed to be adopted.
(3)
The local authority shall take such further action as it thinks fit, whether by notice to its ratepayers or otherwise, to disseminate among ratepayers information on the proposed system of rating.
(4)
The first public notice of the resolution to make the special order shall be given not less than 60 days before the date fixed for the confirmation of the resolution to make the special order, and shall state—
(a)
The purport of the resolution; and
(b)
The times and places where inspection of the statement referred to in subsection (2) of this section can be made; and
(c)
That any person, on enquiry either in person at the principal or other public office of the local authority, or in writing addressed to the principal administrative officer, shall be advised of—
(i)
The rateable value and the special rateable value or the rates postponement value (if any) under the existing system of rating of the property of which the ratepayer is the occupier, and the total amount of the general rate together with any uniform annual general charge in respect of that property; and
(ii)
The rateable value and the special rateable value or the rates postponement value (if any) or the provisional rateable value and the special rateable value or the rates postponement value (if any), as the case may be, as ascertained under section 101 of this Act, of that property under the system of rating proposed to be adopted; and
(iii)
The total amount of the general rate that would be made and levied in respect of that property on that rateable value and that special rateable value or the rates postponement value (if any) or the provisional rateable value and the special rateable value or the rates postponement value (if any), together with any such uniform annual general charge and, where applicable, the amount thereof for the rating period that would be postponed pursuant to Part X of this Act.
(5)
Where under subsection (1) of this section a local authority resolves to make a special order to change the system of rating, and confirms that resolution, the principal administrative officer of the local authority shall—
(a)
Forthwith after the passing of the confirming resolution, send a copy of the special order to the Valuer-General; and
(b)
Within 21 days after the passing of the confirming resolution, cause a notice setting out the purport of the special order to be publicly notified.
Compare: 1967, No. 123, ss. 11, 12; 1976, No. 138, ss. 3, 4
101 Valuation in relation to proposal to change the rating system of district
(1)
For the purposes of subsections
(2)
and (4) of section 100 of this Act, the following provisions shall apply:
(a)
Where the proposal is to change from the land value rating system or the capital value rating system to the annual value rating system, the local authority shall cause to be compiled a provisional valuation roll for the district setting forth the provisional rateable value, and, where applicable, the provisional rates postponement value or the provisional special rateable value, on the annual value rating system, of each rateable property in the district:
(b)
Where the proposal is to change from the land value rating system to the capital value rating system or from the capital value rating system or the annual value rating system to the land value rating system, the rateable value, and, where applicable, the rates postponement value or the special rateable value, under the system of rating proposed to be adopted, of each rateable property in the district shall be—
(i)
The capital value or, as the case may be, the land value, and, where applicable, the rates postponement value or the special rateable value, of the property, as shown in any valuation roll for the district for the time being in force which came into force not earlier than 3 years before the date of the passing of the resolution:
(ii)
Where there is no such roll, the capital value or, as the case may be, the land value, and, where applicable, the rates postponement value or the special rateable value, of the property, as shown in a valuation roll for the district prepared by the Valuer-General at the request of the local authority. Any valuation made not earlier than 3 years before the date of the resolution may be used for the purpose of preparing such a roll:
(c)
The local authority shall cause to be ascertained the amount in the dollar of the general rate that would be required to be made and levied in respect of all rateable property in the district under the system of rating proposed to be adopted, in order that the amount produced, together with the product of any uniform annual general charge would equal the total amount of the general rate and the uniform annual general charge last made and levied on all the rateable property in the district under the system of rating then in force.
(2)
The provisions of the Valuation of Land Act 1951 relating to the compilation of the valuation roll, as far as they are applicable and with any necessary modifications, shall apply with respect to the compilation of a provisional valuation roll under this section, but there shall be no right of objection to that roll or to any particular valuation therein, and any valuation on the annual value rating system of any rateable property made not earlier than 3 years before the date of the resolution may be used in the compilation of the provisional roll.
Compare: 1967, No. 123, s. 12(2), (3); 1976, No. 138, s. 4(1)(c)
102 Assessment of annual value in certain circumstances
Where, for the purpose of any separate rate, it is necessary to fix the annual value of any rateable property and that annual value has not been entered in the valuation roll for the time being in force, the annual value shall be deemed to be the sum that is equal to 6 percent of the current capital value.
Compare: 1967, No. 123, s. 24
103 Adjustment of rating powers under different rating systems
(1)
Subsection (2) of this section shall apply where—
(a)
Either—
(i)
Under this Act a maximum rate that may be made and levied by a local authority is prescribed; or
(ii)
A special or annually recurring rate is fixed for a definite period of time; or
(b)
Section 97(2)(b) of this Act applies; or
(c)
For any other reason, it is necessary to calculate any rate in terms of a rating system other them the rating system under which the rate is prescribed or fixed or made, as the case may be.
(2)
In every such case in calculating the rate it shall be so adjusted as to equal, as nearly as possible, in its producing capacity, the amount that would have been raised by a rate made and levied on the rating system under which the rate is prescribed or fixed or made.
(3)
Where under this Act the rating system in respect of any annually recurring rate is changed, the rate shall be adjusted so as to equal, as nearly as possible, in its producing capacity, the rate that would be made and levied under the system from which the change is made.
Compare: 1967, No. 123, s. 22
104 How contributions proportioned where rating on land value in force
Where under any Act any contribution is authorised to be levied upon any local authority in whose district the land value rating system is in force, and that contribution is to be apportioned to the annual value or capital value of rateable property, the contribution shall be apportioned to the capital value of the property.
Compare: 1967, No. 123, s. 25; 1970, No. 135, s. 8(1)
Part VII Valuation Rolls, the Making of Rates, and Rate Records
Valuation Rolls
105 Valuation rolls
(1)
Where in the district of a local authority the capital value or land value system of rating is in force, the valuation roll from time to time supplied by the Valuer-General under the Valuation of Land Act 1951 shall be the valuation roll for the district.
(2)
Where in the case of a territorial authority the annual value system of rating is in force in any district, the valuation roll from time to time supplied by the Valuer under the Valuation of Land Act 1951 shall be the valuation roll for the district.
(3)
For the purposes of the making and levying of an area rate, pursuant to this Act, the areas appearing on the valuation roll as corrected from the district valuation roll up to the 31st day of March last preceding the date of the rate shall be sufficient evidence of those areas in the absence of proof to the contrary.
(4)
Where land is differentially rated, the Valuer-General or the Valuer shall, from time to time in each case where parts of a separately rateable property are allocated to different types or groups of property, specify in the valuation roll supplied to the local authority—
(a)
Where the land is or is proposed to be rated on an area system, the area of the part in each type or group of property as advised by the local authority; or
(b)
Where the land is or is proposed to be rated on the land value, or the capital value, or the annual value system, apportion the rateable value of the property among the several portions thereof and supply particulars of that apportionment to the local authority.
(5)
Where any valuation is apportioned in terms of subsection (4)(b) of this section, the provisions of section 202 of this Act shall apply.
(6)
Nothing in this Act shall be held to be binding on the Valuer-General or the Valuer in so far as it limits the date for transmitting any valuation roll to the local authority.
Compare: 1967, No. 123, ss. 28(1), 47; 1970, No. 135, s. 8(1)
106 Notification of change of ownership, occupancy, or name
(1)
In this section—
“Sale” includes a sale under agreement for sale and purchase; and “sell”
has a corresponding meaning:
“Tenancy” includes any lease or licence to occupy any land under which the lessee or licensee has the right to exclusive occupation of the land.
(2)
Every owner or occupier of land who—
(a)
Sells or otherwise transfers the land or any part thereof; or
(b)
Grants a tenancy of the land or any part thereof for a term of not less than 12 months certain or a renewal of any such tenancy; or
(c)
Surrenders or terminates any such tenancy of the land or any part thereof—
shall, within one month after the effective date of that sale or transfer or grant or surrender or termination, give notice in writing thereof, together, in the case of a sale or transfer or grant of a tenancy, with the full name and address of the purchaser or transferee or tenant, and, in the case of a sale, the sale price thereof, to the territorial authority in whose district the land is situated, to every other local authority that makes and levies rates on the land, and to the Valuer-General.
(3)
Every person who becomes the owner of any land by operation of law (including the creation of a joint family home) shall, within one month after the registration of the instrument under which the person becomes the registered proprietor or one of the registered proprietors of the land, give notice in writing thereof, specifying his or her full name and address to the territorial authority, to every other local authority that makes and levies rates on the land, and to the Valuer-General.
(4)
Where a solicitor or other duly authorised agent acted on behalf of any person in the registration of an instrument to which subsection (2) or subsection (3) of this section applies, any notice required to be given under subsection (2) or subsection (3) of this section shall be given by that solicitor or agent.
(5)
Every owner or occupier of rateable property who—
(a)
Sells or otherwise transfers the whole of any property identified in the valuation roll as a separately rateable property; or
(b)
Grants a tenancy of the property for a term of not less than 12 months certain or a renewal of any such tenancy; or
(c)
Surrenders any tenancy of the property—
shall, for the purposes of recovery of rates under this Act, be deemed to be the owner or occupier, as the case may be, of the property until notice is given to the rating authority in accordance with subsection (2) or subsection (3) or subsection (4) of this section.
(6)
Every owner or occupier of rateable property who—
(a)
Sells or otherwise transfers a part only of any property identified in the valuation roll as a separately rateable property; or
(b)
Grants a tenancy of such a part for a term of not less than 12 months certain or a renewal of any such tenancy; or
(c)
Surrenders any tenancy of such a part—
shall, for the purposes of recovery of rates under this Act, be deemed to be the owner or occupier, as the case may be, of such part of the property for the balance of the financial year, unless within that period either—
(d)
The rateable value of the whole property is apportioned in accordance with section 120 of this Act; or
(e)
The Valuer or the Valuer-General authorises the amendment of the valuation roll to record such part of the property as a separately rateable property.
(7)
Notwithstanding subsections (5) and (6) of this section, the giving of notice under this section shall not release the owner or occupier giving it from liability for any rates due at the time the notice is given.
(8)
Where particulars of a change of name, whether by marriage or otherwise, of any owner or occupier of any rateable property are entered in the register under the Land Transfer Act 1952, that owner or occupier shall, within one month after the registration of those particulars, give notice in writing thereof to the territorial authority in whose district the property is situated, to every other local authority that makes and levies rates on the property, and to the Valuer-General.
(9)
This section shall bind the Crown.
Compare: 1967, No. 123, s. 49; 1970, No. 119, s. 6; 1974, No. 117, s. 2
107 Alterations during currency of rolls
Notwithstanding anything in any other Act, the following provisions shall apply with respect to every valuation roll supplied to any local authority by the Valuer-General or the Valuer, as the case may require, under the Valuation of Land Act 1951:
(a)
The local authority may from time to time supply to the Valuer-General or to the Valuer, as the case may be, a list of any alterations which it desires shall be made in the roll, but it shall not be lawful for the local authority, without the authority of the Valuer-General or the Valuer, as the case may be, to make any alteration in the roll, except as to changes of ownership or occupancy or name of which notice has been received by the local authority under section 106 of this Act or as to changes of address of owners or occupiers:
(b)
The principal administrative officer of the local authority shall amend the roll from time to time as directed by the Valuer-General or the Valuer, as the case may be.
Compare: 1967, No. 123, s. 48
108 Valuation roll to be available for inspection
(1)
A valuation roll held by a local authority shall be kept in the principal or only public office of the local authority, and shall be made available for inspection during ordinary office hours.
(2)
Except where the person inspecting the valuation roll is supplied with any copies of or particulars from the roll, no fee shall be payable for such inspection.
Compare: 1967, No. 123, s. 50
Making of Rates
109 Conditions on which rates may be made
(1)
Except as otherwise provided in this Act every rate made by a local authority shall—
(a)
Be made for a year or some period less than a year; and
(b)
Be of a stated amount—
(i)
In the dollar on the rateable values; or
(ii)
Per hectare—
of the rateable property appearing in the valuation roll for the time being in force; and
(c)
Be payable in one sum on a date to be fixed at the time of making the rates or in instalments on a date or dates to be fixed pursuant to section 151 of this Act, and different dates may be so fixed in respect of rateable property in different parts of the district.
(2)
Where the total amount of rates payable in respect of any property that is separately rateable is less than $10, the rates payable in respect of the property shall be such amount as the local authority determines, but not exceeding $10.
Compare: 1967, No. 123, ss. 51, 64; 1976, No. 138, s. 8
110 Local authority to give notice of making rate
(1)
Every local authority shall, not less than 14 days before making any rate or rates, give public notice of—
(a)
Its intention to make the rate or rates:
(b)
The period for which the rate or rates are to be made:
(c)
The day or days on which the rate or rates or any instalment thereof is to become payable:
(d)
Any discount in terms of section 131 of this Act or additional charge or charges in terms of section 132 of this Act to be applied:
(e)
The fact that the valuation roll and rate records for the district of the local authority are available for inspection.
(2)
The public notice required to be given by subsection (1) of this section shall be given separately and shall not be combined with any other public notice required to be given by the local authority.
Compare: 1967, No. 123, s. 52; 1979, No. 59, s. 8(3
111 When rate deemed to be made
Every rate shall be made by resolution of the local authority concerned, and shall be deemed to have been made immediately upon the passing of the resolution to make the rate.
Compare: 1967, No. 123, s. 53
112 Deduction from proceeds of rate of cost of making and levying rate, etc.
(1)
In making and levying a rate under this Act, the local authority may make and levy as part of the rate and deduct from the proceeds of the rate an amount that, in the opinion of the local authority, is necessary to defray all costs in connection with the making, levying, and recovery of the rate or in connection with its expenditure.
(2)
Any amount so deducted shall form part of the general revenues of the district.
(3)
Where the rate is levied in part only of the district, the remainder of the rate shall be expended within or for the benefit of the part of the district within which it was levied.
Compare: 1954, No. 76, s. 94; 1956, No. 64, s. 114; 1974, No. 66, s. 171
Rate Records
113 Rate records
(1)
Every local authority deriving revenue from rates shall maintain in respect of every rateable property in the district such rate records as will show in a clear manner the state of the rate account of any person liable for the payment of rates on that property.
(2)
Notwithstanding anything in subsection (1) of this section, the rate records shall show the allocation of the property to any type or group of property under any system of differential rating adopted under Part V of this Act.
(3)
In the case of every area rate, the particulars to be transcribed in the rate records shall include the total areas of the properties, and the areas of the land in each property included in any type or group of property for differential rating purposes as appearing in the valuation roll, and the amount per specified area payable as a rate with respect to each part or the whole of the property, as the case may be, and it shall not be necessary for the rate records to contain particulars of rateable values.
(4)
Any names and other particulars as to occupiers or owners, the property, the rateable values, the special rateable values, the rates postponement values, the areas of properties and matters otherwise included in the rates records shall be taken from the valuation roll.
Compare: 1967, No. 123, s. 54; 1980, No. 82, s. 57(1); 1982, No. 166, s. 31(1)
114 Transcribing of particulars into rate records
(1)
All alterations lawfully made in the valuation roll relating to particulars included in the rate records shall be transcribed into the rate records.
(2)
Notwithstanding anything in section 113 of this Act or in subsection (1) of this section, it shall be lawful for the local authority, instead of transcribing into its rate records any particulars required by or pursuant to section 113 of this Act, to cause to be entered on the valuation roll such of those particulars as are not already entered on that roll.
(3)
When those particulars are so entered, the valuation roll shall be deemed for the purposes of this Act to be the valuation roll and rate records of the local authority, and the provisions of this Act relating to the valuation roll and to the rate records shall, with any necessary modifications, apply to the valuation roll accordingly.
Compare: 1967, No. 123, s. 55
115 Rate records to be open for inspection
(1)
The rate records shall be kept in the principal or only public office of the local authority, and shall be available for inspection during ordinary office hours.
(2)
Except where the person inspecting the rate records is supplied with copies of, or any particulars from, the rate records, no fee shall be payable for such inspection.
Compare: 1967, No. 123, s. 56
116 Objections to rate records
(1)
Any ratepayer may object to the rate records of a local authority on any of the following grounds:
(a)
That any rateable property in the district is not included in the valuation roll, or that any rateable property on the valuation roll is not included in the rate records of the local authority:
(b)
That any rateable property is rated in the rate records on a rateable value different from that appearing in the valuation roll:
(c)
That any person appearing in the valuation roll as the occupier of any rateable property is omitted from the rate records:
(d)
That the description of any person or property is erroneously copied from the valuation roll:
(e)
That a property is incorrectly allocated to any type or group of property under any system of differential rating adopted under Part V of this Act:
(f)
That the rates on any rateable property are incorrectly computed:
(g)
That any alteration lawfully made in the valuation roll relating to particulars included in the rate records has not been transcribed into the rate records:
(h)
Where any rate is made and levied on the area system, that the area of any property, or of any part of any property, is different from the area thereof set out in the valuation roll.
(2)
Every such objection shall be lodged with the local authority which, if it determines that the objection should be upheld, shall correct the rate records accordingly.
(3)
The local authority shall advise every objector in writing of its decision on an objection under this section.
Compare: 1967, No. 123, s. 57; 1980, No. 82, s. 57(2); 1982, No. 166, s. 31(2)
117 Errors in rate records may be corrected without prior objection
Any local authority may from time to time correct any errors in its rate records, notwithstanding that no objection in respect thereof has been made.
Compare: 1967, No. 123, s. 58
118 Amended assessment on correction of error in rate records or valuation roll
(1)
Where a local authority has made an assessment of rates for any year and, within 5 years after the assessment being made,—
(a)
A relevant error in its rate records is corrected in accordance with section 116 or section 117 of this Act; or
(b)
A relevant error in the valuation roll is corrected,—
the local authority shall make an amended assessment of rates for that year in substitution for the original assessment.
(2)
Where any such amended assessment is for an amount of rates less than the amount originally assessed, the local authority shall refund to the person by whom the rates were paid any rates paid in excess of the amount payable pursuant to the amended assessment.
(3)
Where any such amended assessment is for an amount of rates in excess of the amount originally assessed, the following provisions shall apply:
(a)
Where the amended assessment is made and delivered to the ratepayer in the rating year in which the original assessment was made and the same person was the ratepayer at the time of the making of each assessment, he or she shall be liable for payment of the amount of the excess:
(b)
Except as provided in paragraph (a) of this subsection, neither the ratepayer nor any other person shall be liable for payment of the amount of the excess.
Compare: 1967, No. 123, s. 59; 1970, No. 119, s. 7
119 Evidence of rate records
A document purporting to be a copy of a resolution making a rate, or of a special order made under this Act or of an extract of any part of the rate records of a local authority, signed by the principal administrative officer or the person appointed by the local authority to collect rates, shall, without proof of that signature, be received for all purposes as evidence of the correctness of the contents thereof, unless the contrary is proved.
Compare: 1967, No. 123, s. 60
120 Apportionment of rateable value on subdivision of land
(1)
Where during a rating year but before the making of a rate for that year a local authority receives notice under section 106 of this Act of—
(a)
The sale or transfer of any part of any rateable property; or
(b)
The surrender or termination of any tenancy of any rateable property so far as it relates to part only of the property comprised in the tenancy,—
the local authority may apportion the rateable value of the property among the several parts thereof, and the amounts so apportioned to each part shall be deemed to be its rateable value for the purposes of this Act until a valuation of that part made under the Valuation of Land Act 1951 comes into force.
(2)
Where a local authority apportions rateable values in accordance with this section, it shall as soon as practicable give written notification to the occupiers of the several parts of the property who may, within 14 days after the date of notification, object to the local authority in writing against that apportionment.
(3)
Where any objection is made under subsection (2) of this section, the apportionment shall not have any effect.
(4)
Nothing in this section shall apply with respect to any property in a district where the annual value rating system is in force, unless that roll is compiled annually.
Compare: 1967, No. 123, s. 61
Part VIII Levying, Payment, and Recovery of Rates
121 Occupier primarily liable
The occupier of any rateable property shall be primarily liable for all rates becoming due and payable while his or her name appears in the rate records as the occupier of the property, and all rates levied under this Act shall be recoverable in the manner hereinafter provided.
Compare: 1967, No. 123, ss. 62, 63(1)
122 Levying of rates
(1)
The local authority shall levy each rate by delivering to the occupier a rates assessment containing the following matters:
(a)
The name and address of the local authority; and
(b)
The name and address of the occupier; and
(c)
The number on the valuation roll of the occupier’s property; and
(d)
The legal description and location of the occupier’s property; and
(e)
A description of the rates being levied; and
(f)
The rateable value of the occupier’s property; and
(g)
The period for which the rates are payable; and
(h)
The amount payable on the assessment; and
(i)
The number of instalments (if any) for the period for which the rates are payable; and
(j)
The date or dates on or before which the rates are payable without incurring any additional charges, and the amounts of the additional charges; and
(k)
The date on or before which the rates should be paid in order to receive a discount (if any), and the amount of the discount; and
(l)
Any special rateable value or rates postponement value applicable to the occupier’s property; and
(m)
The place or places where the rates are payable and the times within which they may be paid; and
(n)
Such other matters as the local authority thinks fit.
(2)
Every rate shall be deemed to have been levied upon delivery of such an assessment.
(3)
Any rates assessment issued pursuant to this Act shall not be invalid by reason only of its use as a tax invoice pursuant to section 24 of the Goods and Services Tax Act 1985, or by the addition to it of the particulars required by that section.
(4)
Delivery of the rates assessment shall be effected before the date on which the rate is due and payable.
(5)
Failure to effect delivery of a rates assessment to the occupier before that date shall not invalidate the rates assessment, but in that case the rate shall not be due and payable until the rates assessment has been delivered to the occupier.
(6)
A rates assessment shall be deemed to have been delivered in accordance with this section—
(a)
If it is given personally to the occupier; or
(b)
If it is sent to the last known place of residence or business of the occupier by messenger or by post; or
(c)
If it is sent to the postal address given by or on behalf of the occupier as the address for the purposes of the valuation roll, or such other postal address as may be given by or on behalf of the occupier to the local authority as the address to which correspondence or rates assessments may be sent; or
(d)
If the occupier is absent from New Zealand and has an agent in New Zealand, if it is given or sent to the occupier’s agent in the manner specified in paragraph (a) or paragraph (b) or paragraph (c) of this subsection; or
(e)
If it is left on the premises in respect of which the rate is payable.
Compare: 1967, No. 123, ss. 65, 172; 1981, No. 91, s. 2; 1986, No. 43, s. 24
123 Rates to be levied in accordance with valuation rolls, etc.
(1)
Every rate made by a local authority shall be levied in accordance with the values or, where the rate is made on the area system, the areas of properties appearing in the valuation roll, corrected as at the 31st day of March immediately preceding the beginning of the financial year in respect of which the rate is made; and the rate shall not be affected by any alterations in value during that financial year.
(2)
Where at the 31st day of March in any year the notice required by section 106 of this Act in respect of any land has been received by the local authority or the Valuer-General, but any alterations to the values or areas as a consequence of such notice do not yet appear in the valuation roll, those alterations, if they are made before the making of any rate, shall be deemed to appear in the valuation roll corrected as at the 31st day of March, and rates may be levied on them accordingly.
(3)
Every charge which may, in accordance with this Act, be made in respect of each separately rateable property, shall be levied on each such separately rateable property as identified in the valuation roll corrected as at the 31st day of March immediately preceding the beginning of the financial year in respect of which the charge is made; and no such charge shall be affected by any alteration in the roll during that financial year or by the fact that the value of any property has been apportioned among 2 or more parts of the property.
(4)
Nothing in subsections (1) to (3) of this section shall prevent—
(a)
The levying of any rate in accordance with an apportionment of the value of the property in accordance with section 120 or section 202 of this Act; or
(b)
The levying of any separate rate or charge for a proportionate part of any year in accordance with section 18 of this Act; or
(c)
The levying of any instalment of rates under section 153(a) of this Act, as assessed in accordance with section 154 or section 155 of this Act.
124 Rates levied on single assessment may be made payable by instalments
(1)
Notwithstanding anything in this Act, a local authority may, when making any assessment of rates, require the rates to be paid by such instalments and on such dates as it fixes in that behalf. Those rates shall thereupon become due and payable by such instalments and on such dates as are so fixed, without any further rates assessments.
(2)
Nothing in Part IX of this Act shall apply with respect to rates required to be paid by instalments pursuant to this section.
Compare: 1967, No. 123, s. 66; 1970, No. 119, s. 21
125 Combined assessments for separately rateable properties
(1)
Where any person is liable for the payment of rates on 2 or more rateable properties that are separately rated, a single rates assessment may be issued in respect of those properties.
(2)
Any such combined assessment shall clearly distinguish the sum payable in respect of each property and shall contain such other information as is required under section 122 of this Act in the case of an assessment on a single property.
Compare: 1967, No. 123, s. 67(3)
126 Two or more local authorities may appoint one collector
(1)
Any 2 or more local authorities may agree to appoint one person or one local authority to collect the rates levied by each of them, and the collector so appointed may include all such rates due from one person in one rates assessment.
(2)
Where any such rates are so included, the rates payable in respect of each local authority shall be clearly distinguished on the face of the rates assessment.
Compare: 1967, No. 123, s. 68
127 Agreements to levy and collect rates
(1)
Each rate made by a regional council or special purpose authority on rateable property in the district of a territorial authority, may be levied and collected either by—
(a)
The regional council or special purpose authority; or
(b)
The territorial authority,—
as agreed by the regional council or special purpose authority and the territorial authority, or, in the absence of such agreement, as determined by the Local Government Commission.
(2)
An agreement under this section—
(a)
Shall include the basis on which the amount to be reimbursed under section 129(2) of this Act is to be calculated; and
(b)
In any case to which section 98(b) of this Act applies, shall specify the rating system on which the rate or rates is to be levied and collected; and
(c)
May include such other particulars as may be agreed between the parties concerning the exercise of the powers of the collecting authority in relation to the levying and collection of the rate or rates.
(3)
Every agreement or determination under subsection (1) of this section shall continue in force until it is replaced by a new agreement or determination under this section, or until the regional council or special purpose authority decides to itself levy and collect the rate.
(4)
Where, prior to the enactment of this Act, any rate made by any local authority was levied and collected by another local authority, pursuant to the provisions of any former enactment, that rate shall continue to be so levied and collected as if by agreement under this section until such time as that arrangement is superseded by a new agreement or determination under this section.
Compare: 1974, No. 66, s. 133; 1982, No. 166, s. 6
128 Levying and collection of rates by agreement
So long as an agreement or determination under section 127 of this Act continues in force the following provisions shall apply:
(a)
The rating authority shall forward to the collecting authority copies of the resolutions making the rates along with all other details necessary for the rates to be levied and collected on its behalf:
(b)
The collecting authority shall forthwith proceed to levy and collect the rates, and, in so doing, may, subject to any provision contained in the agreement, exercise all its powers under Parts VII, VIII, IX, and XII of this Act in all respects as if it had itself made the rates:
(c)
All rates levied by the collecting authority on its own behalf and all rates levied by it on behalf of another rating authority pursuant to an agreement under section 127 of this Act, shall either—
(i)
Be included in a single assessment, which shall distinguish between the amounts of the rates to be collected by the collecting authority on its own behalf and the amounts levied on behalf of the other rating authority; or
(ii)
Be levied by a separate assessment delivered by the collecting authority.
Compare: 1974, No. 66, s. 133
129 Receipt and payment of rates by collecting authority
(1)
All rates recovered by a collecting authority on behalf of a rating authority shall be held by the collecting authority as trustee for the rating authority, and shall be paid to the rating authority as agreed between the collecting authority and the rating authority.
(2)
The collecting authority shall be entitled to reimbursement of all reasonable costs and expenses incurred in the levying and recovering of the rates (including goods and services tax), and a reasonable remuneration for clerical and other work.
(3)
If a collecting authority refuses or neglects to levy and to take all necessary steps to recover any rate in respect of which it is the collecting authority, or to pay the amount thereof to the rating authority as provided in subsection (1) of this section, every member of the collecting authority at the time of the neglect or refusal commits an offence against this Act, unless the member proves that he or she actively opposed the neglect or refusal.
(4)
If any collecting authority fails to pay the proceeds of any rate to a regional council or special purpose authority within any time specified in an agreement made under section 127 of this Act then it shall be liable for and shall pay interest on the amount so remaining unpaid, until payment thereof at the rate which is for the time being charged by the bankers for the regional council or special purpose authority for money owing to them by that regional council or special purpose authority, or which would be chargeable if money were owing, as the case may be.
(5)
Except as provided in section 198 of the Local Government Act 1974, for the purposes of any Act relating to the payment of any grant or a subsidy to a rating authority and for the purposes of Part XI of the Local Government Act 1974, all rates levied by a collecting authority on behalf of a rating authority shall be deemed to have been levied by the rating authority on its own behalf.
(6)
Notwithstanding anything in this section or in section 128 of this Act, a collecting authority may, with the prior consent of the rating authority, instead of levying and collecting any rate pursuant to an agreement under section 127 of this Act, pay to the rating authority, from its general revenues, a sum equal to that which would have been derived from the levying and collection of the rate.
(7)
In any case to which subsection (6) of this section applies the collecting authority shall indicate on the face of any rates assessment issued under section 122 of this Act the proportion and the rates levied by that assessment comprising sums to be paid under subsection (6) of this section.
Compare: 1974, No. 66, ss. 129(2), 133
130 Payment of rates
(1)
All rates shall be payable at any public office of the local authority or at some place publicly notified for the payment thereof.
(2)
Notwithstanding anything in subsection (1) of this section, the local authority may make provision for the payment of rates at any place indicated on the rates assessment.
(3)
Rates may be paid by any method acceptable to the local authority.
Compare: 1967, No. 123, s. 69
131 Discount may be allowed for prompt payment of rates
(1)
Notwithstanding anything to the contrary in this Act a local authority may, by resolution, decide to allow to every ratepayer a discount of such percentage as it thinks fit of the total amount of the rates payable by the ratepayer in any year upon such terms and conditions as are specified in the resolution.
(2)
Such a resolution may apply generally to all rates made and levied by the local authority, or to such rates only as are specified in the resolution, and shall take effect according to the tenor thereof.
Compare: 1967, No. 123, s. 70
132 Additional charge on unpaid rates
(1)
A local authority may, subject to this section, by resolution prescribe additional charges to be added to unpaid rates.
(2)
Every resolution made pursuant to this section shall state—
(a)
The additional charge or charges it prescribes; and
(b)
The amount of each such additional charge; and
(c)
The date on which such amount is to be added to the amount of unpaid rates,—
and such additional charge or charges shall be added to the amount of unpaid rates, and shall be payable and recoverable accordingly.
(3)
The amount of each such additional charge that may be prescribed shall not exceed 10 percent of the amount of the unpaid rates.
(4)
The additional charges which may be prescribed and the earliest date from which such additional charges, if prescribed, shall be added to the amount of unpaid rates are as follows:
(a)
A first additional charge to be added to the amount of rates remaining unpaid on a date not sooner than the day immediately following the day after the due date of the rates or instalment concerned:
(b)
A second additional charge to be added to the amount of rates remaining unpaid on a date not sooner than the first day of April next succeeding the due date:
(c)
A continuing additional charge to be added to the amount of rates or instalments remaining unpaid at such intervals as the local authority may determine in no case being intervals of less than 6 months after the addition of any previous additional charge under paragraph (b) of this subsection.
(5)
The amount of unpaid rates to which any additional charge made pursuant to this section shall be added shall include—
(a)
Any additional charges previously added to the amount of unpaid rates under this section or under section 71 of the Rating Act 1967:
(b)
Any rates previously levied under the Rating Act 1967 which remain unpaid.
Compare: 1967, No. 123, s. 71; 1970, No. 119, s. 22
133 Additional charge may be remitted in certain circumstances
(1)
Where, pursuant to section 132 of this Act, a local authority has added an additional charge to unpaid rates, it may with respect to any particular ratepayer or ratepayers, if in the circumstances it considers it would be just and equitable to do so, either remit the charge or any part thereof, or postpone the time for payment of the charge or any part thereof for such period as it thinks fit.
(2)
The powers conferred by this section may be exercised in respect of all rates or of any particular rate or rates.
Compare: 1967, No. 123, s. 72; 1970, No. 119, s. 9
134 Recovery of additional rates on failure to notify change of use of property with rates-postponement or special rateable value
(1)
Where notice of change of use of any land in respect of which a rates-postponement value has been assessed under section 25a of the Valuation of Land Act 1951 or a special rateable value has been assessed under section 25c or section 25d or section 25e or section 25f of that Act has not been given as required by section 25g of that Act, the local authority may recover from the occupier an amount equal to the difference between the rates which should have been assessed on the rateable value if the notice had been given and the rates assessed on the rates-postponement value or, as the case may be, the special rateable value, calculated from the date on which, if notice had been given, the rates-postponement value or special rateable value would have ceased to have effect pursuant to the said section 25g.
(2)
To any amount payable under subsection (1) of this section shall be added interest at a rate per annum fixed by the local authority.
(3)
In addition to all other powers in that behalf available for the recovery of any amounts due under subsections (1) and (2) of this section, sections 136 to 150 of this Act, as far as they are applicable and with the necessary modifications, shall apply to the debt as if it were a debt for unpaid rates.
(4)
Section 133 of this Act shall apply with respect to interest payable under this section as if it were an additional charge added to unpaid rates.
Compare: 1967, No. 123, s. 71a; 1970, No. 119, s. 8
135 In default of payment of water rates or charges supply may be stopped
If any person refuses or fails to pay any water rate or water-race rate or other charge in respect of the supply of water for which the person is liable, the territorial authority may, without prejudice to any other remedy for the recovery of the rate or charge, stop, in such manner as the territorial authority thinks fit, the supply of water to the rateable property in respect of which the rate or charge is payable, and may recover from that person the whole expense incurred in stopping and restoring the supply.
Compare: 1974, No. 66, s. 168; 1979, No. 59, s. 8(1)
136 Rates to constitute a charge on land
(1)
All rates made in respect of any land shall constitute a charge on the land.
(2)
All rates made in respect of any reserve or public reserve within the meaning of the Reserves Act 1977 shall be a first charge on the property of the administering body, or, where that administering body is a trust, on the property of such persons who are trustees thereof as such trustees, as a debt due to the local authority to which the rates are payable.
(3)
Where a rate is levied differentially pursuant to this Act and a property falls into 2 or more types or groups of property, for the purpose of recovering the rate, the whole of the holding of the land shall be charged with the total amount of the rate made and levied on all the classes of land that the holding comprises.
Compare: 1967, No. 123, s. 73
137 When and how rates may be sued for
(1)
Subject to subsection (3) of this section, if any person who is liable for any rate fails to pay the rate, or any instalment of the rate, within 4 months after the date on which it becomes due and payable, the local authority may recover the rate or instalment from that person as a debt in any Court of competent jurisdiction.
(2)
Notwithstanding anything in subsection (1) of this section, where pursuant to that subsection proceedings are taken for the recovery of any rate or any instalment of any rate, the local authority may in those proceedings recover any other subsequent unpaid rate or instalment thereof payable in respect of the same land which became due more than 1 month before the date of the commencement of the proceedings.
(3)
Notwithstanding anything in any other Act, the principal administrative officer of the local authority, or any other person authorised by the local authority to collect rates, may sue for the rates in the name of the local authority, and for that purpose may make all affidavits or declarations, and do all other acts, deeds, matters, and things, which the plaintiff is required to make or do in the Court in which he or she is suing.
(4)
Notwithstanding anything in the District Courts Act 1947, any Court constituted under that Act shall have jurisdiction to hear and determine proceedings for the recovery of rates whatever the amount involved.
Compare: 1967, No. 123, s. 74; 1976, No. 65, s. 399
138 Invalidity of rate or charge as a whole no defence
The invalidity of any rate or charge, deemed by this Act to be a rate, as a whole shall not avail to prevent the recovery of the rate or charge appearing in the rate records to be payable by any person, unless the invalidity is on the grounds—
(a)
That the rate or the charge is one that the local authority is not empowered to make and levy or to levy on any particular land; or
(b)
That the rate is at a greater amount in the dollar or, as the case may be, is a charge of a greater amount than the local authority is empowered to make and levy or to levy.
Compare: 1967, No. 123, s. 75
139 Recovery of rates from persons other than the occupier
(1)
If any occupier makes default in the payment of any rate, or of any part of any rate, due by the occupier, the local authority, or the principal administrative officer or Treasurer of the local authority, or any other person authorised by the local authority to collect rates, may recover the rate or part thereof as a debt from the owner, or from any person owning any interest, including an interest as first mortgagee, in the land in respect of which the rate is payable or from any person actually in occupation of the land:
Provided that no rate shall be recoverable from any tenant of rateable property, not being an occupier within the meaning of this Act, to a greater extent than the rent payable or to be payable by him or her for the property at the time the assessment is delivered to him or her, and any such rate so paid by him or her shall be deducted from his or her rent.
(2)
Where the land in respect of which the rate is payable is let under 2 or more tenancies, then, subject to the proviso to subsection (1) of this section, each tenant shall be liable under that subsection for only so much of the rate as bears to the total amount of the rate the same proportion that the yearly rent payable under his or her tenancy bears to the total amount of the yearly rents payable under all the tenancies.
(3)
Every person who, pursuant to subsection (1) of this section, pays any rate due by an occupier shall, unless that person has agreed with the occupier to pay the rate, be entitled to recover the amount so paid from the occupier as a debt or to retain or deduct that amount out of or from any money which is or becomes payable by him or her to that occupier.
(4)
Where a mortgagee pays any rate pursuant to subsection (1) of this section in respect of any rateable property under mortgage to him or her, the amount so paid, until it is repaid to the mortgagee, shall be deemed to form part of the money secured by the mortgage and shall bear interest at the same rate accordingly or, if the mortgagee so elects, shall be recoverable by him or her from the mortgagor or occupier.
(5)
Every person other than the owner who, pursuant to subsection (1) of this section, pays any rate due by an occupier shall, unless that person has agreed with the owner to pay the rate, or has already recovered the rate from the occupier, be entitled to recover the amount so paid from the owner as a debt or to retain or deduct that amount out of or from any money which is or becomes payable by him or her to that owner, and any such payment so made by the owner shall be deemed to be payment by the owner under subsection (3) of this section.
(6)
Nothing in this section shall be construed to affect any contract now or hereafter made between any persons as to the liability for the payment of any rate as between the parties to the contract; and in any case where, as between themselves, the owner has contracted to pay the rate, the occupier or any tenant of the rateable property may pay the rate if the owner has not paid it and deduct the amount from any rent or other money which is or becomes payable by him or her to the owner.
Compare: 1967, No. 123, s. 76
140 Service of summons where person liable absent from New Zealand
If any person liable for any rate is absent from New Zealand and has an agent or attorney in New Zealand, a service of summons upon his or her agent or attorney shall be sufficient service.
Compare: 1967, No. 123, s. 77
141 Service of summons if owner liable for rates is unknown, etc.
(1)
If an owner liable for any rate is unknown, or is absent from New Zealand, or cannot after due inquiry be found, and has no known agent in New Zealand, good service of any summons may be effected upon him or her by public notice of the summons, and the cost of such notification shall be recoverable from the owner in addition to the rate.
(2)
Judgment for the amount of any such rate due may be given in any Court of competent jurisdiction against the owner by name, or, if he or she is unknown, under the designation of “the owner”
of the land, on the Court being satisfied that the owner is unknown, or absent, or cannot after due inquiry be found, and upon proof of service as provided in subsection (1) of this section.
Compare: 1967, No. 123, s. 78
142 Limitation of time for recovery of rates
(1)
No action for the recovery of any rate due (whether made and levied under this Act or under the Rating Act 1967) shall be commenced in any Court of competent jurisdiction after the expiration of 6 years from the date on which the rate became due and payable or, where the rates are required to be paid by instalments, the date on which the last instalment became due and payable.
(2)
Where the payment of the whole or part of any rate is postponed under this Act, and the rate or part thereof is not subsequently written off, subsection (1) of this section shall apply to the rate or part thereof so postponed as if that rate or part thereof became due and payable on the date to which payment has been postponed in accordance with this Act.
Compare: 1967, No. 123, s. 79
143 Registration of charge for rates
(1)
Where any charging order issued under rule 567 or 568, of the High Court Rules in respect of a judgment for any rates is registered, whether before or after the commencement of this Act, against any land pursuant to rule 574 of the Rules, then, notwithstanding anything in rule 578 of the Rules, but subject to section 20 of the Limitation Act 1950, the charging order shall continue in force until a memorial of satisfaction of the judgment in the action in which the order was issued is registered pursuant to rule 577 of the Rules.
(2)
While any such charging order remains registered against any land, no dealing by the owner of the land shall be registered against the land without the consent of the local authority.
(3)
This section shall not apply to Maori freehold land or the rates payable in respect thereof.
Compare: 1967, No. 123, s. 80
144 Proceedings if judgment not satisfied
(1)
If any judgment for rates payable in respect of any land is not satisfied, with costs of suit, within 3 months thereafter, the local authority may forward to the Registrar of the High Court the office of whom is nearest to the land (hereinafter referred to as the Registrar) a certificate in form 1 of the Third Schedule to this Act, together with the fee fixed by regulations made under section 100a of the Judicature Act 1908.
(2)
On receipt of such a certificate, the Registrar shall immediately give notice, in form 2 of the Third Schedule to this Act, to all persons whom the Registrar believes to have any interest in the land, that the land will be sold or leased after the expiration of 6 months from the date of the notice, unless—
(a)
The amount of the judgment and costs; and
(b)
Interest on the amount of the judgment and costs at a rate per annum fixed by the local authority from the date of the said judgment to the date of payment—
are paid before the expiration of that period.
(3)
The notice—
(a)
May be served personally; or
(b)
May be left at or posted to the last known place of residence or business of any such person as aforesaid, or, if that place of residence or business is unknown to the Registrar, shall be publicly notified; or
(c)
If any such person is absent from New Zealand and has an agent or attorney in New Zealand, may be served upon his or her agent or attorney.
(4)
After the expiration of the said period of 6 months, the Registrar, on application in writing by the principal administrative officer of the local authority and on payment by the local authority of a fee fixed by regulations made under section 100a of the Judicature Act 1908, may cause the land, or such part thereof as may be necessary, to be sold or leased, unless—
(a)
The amount of the judgment and costs; and
(b)
All expenses incurred in recovering the same; and
(c)
Interest at a rate determined under subsection (2)(b) of this section on the amount of the judgment and costs; and
(d)
All rates due on the property up to the date of the payment; and
(e)
Any charges that the Registrar is entitled to make upon the sale or leasing of the land—
are paid before the sale or leasing.
(5)
In respect of every sale under this section, the Registrar shall charge a fee of 2.5 percent of the amount of the purchase money, but in no case shall the fee be less than $50 nor more than $500.
(6)
The amount of the minimum fee and maximum fee that shall be charged under subsection (5) of this section may be amended from time to time by regulations made under section 100a of the Judicature Act 1908.
(7)
This section shall not apply to Maori freehold land or the rates payable in respect thereof.
Compare: 1967, No. 123, s. 81(1) to (4), (7), (8); 1970, No. 119, s. 10; 1976, No. 138, s. 9(1), (2)
145 Application of proceeds of sale or leasing
The proceeds of a sale or leasing under section 144 of this Act shall be applied—
(a)
First, in payment of the Registrar’s fee:
(b)
Secondly, in payment of the judgment, interest, costs, and expenses:
(c)
Thirdly, in payment of any other judgment for rates in respect of the same land that has not been satisfied, with interest, costs, and expenses:
(d)
Fourthly, in payment of any other rates due at the date of the sale or leasing in respect of the same land, whether that other rate is still recoverable or has become irrecoverable by the operation of section 142 of this Act (including, in the case of a leasing, all rates which may become due on the land from the person on whose behalf he or she has leased it during the time that the Registrar is in receipt of the rents of the land):
(e)
Fifthly, in payment of any encumbrance on the land:
(f)
Sixthly, in payment of any other unsatisfied judgment for rates in respect of other land in the district of which the person against whom the first-mentioned judgment was entered is also the occupier, with interest, costs, and expenses:
(g)
Seventhly, in payment of any other rate due at the date of the sale or leasing in respect of other land of which that person is also the occupier, whether that other rate is still recoverable or has become irrecoverable by the operation of section 142 of this Act,—
and the balance, if any, shall be paid into the Public Trust Office, and shall be paid by the Public Trustee on the order of a Judge of the High Court (which order may be made upon a motion in Chambers), to such persons as may be entitled thereto, together with reasonable interest thereon not exceeding 4 percent per annum.
Compare: 1967, No. 123, s. 81(6)
146 Provisions as to sale or lease
(1)
With respect to any sale or lease pursuant to section 144 of this Act, the following provisions shall apply:
(a)
The sale or lease shall be by public auction or public tender, and the Registrar shall have the right to bid for and buy in the land at any such auction, or may place a reserve upon the land, or refuse any tender, or put the land up for sale or lease as often as may be required until it is sold or leased:
Provided that where a reserve is placed on the land and the land is not sold or leased at the auction or by tender, the Registrar, with the consent of the local authority, may sell or lease the land by private treaty for such consideration as he or she thinks reasonable:
(b)
The consideration to be given by the purchaser or lessee shall be a sum of money to be paid forthwith or by instalments as may be fixed by the Registrar:
(c)
Subject to the rights reserved to the Registrar by paragraph (a) of this subsection, the highest bidder at the auction or the highest tenderer, as the case may be, if his or her bid or tender equals or exceeds the sum required to pay the arrears of rates and the costs incurred, and if he or she complies with the conditions precedent (if any) fixed by the Registrar, shall be the purchaser or the lessee:
(d)
The term of years of any such lease shall be fixed by the Registrar, but shall not exceed 14 years (including the term or terms of any one or more renewals of the lease), and the Registrar may fix 2 or more terms in the alternative; and in that case the land shall be offered for lease in the first place for the shortest term, and, if necessary, for such other terms in succession until the highest bidding for the term offered equals or exceeds the sum required as aforesaid:
(e)
The lease shall contain such covenants and conditions as the Registrar thinks fair and equitable:
(f)
In the case of a lease, as soon as all rates, costs, and expenses due up to date have been paid out of the rent or other money receiveable from the lessee, the Registrar, shall, if there is some person in New Zealand entitled to receive the rent, cease to receive or collect the rent, and the rent shall, upon notice to that effect by the Registrar to the lessee, be payable only to the person entitled as aforesaid:
(g)
The purchaser or lessee, upon having the transfer, conveyance, or lease executed, shall be entitled to recover possession of the land so sold or leased to him or her as against or from all persons whomsoever:
(h)
In the case of a sale, on the purchase money being fully paid, and, in the case of a lease, on all the conditions prescribed in that behalf being complied with, the Registrar may execute under the seal of the High Court a transfer, conveyance, or lease, as the case may require, on behalf of the owner whose interest has been sold or leased, adding after his or her signature the words “under the Rating Powers Act 1988”:
(i)
No purchaser or lessee under any such instrument shall be bound to inquire whether the sale or lease has been properly made under this Act, or be affected by notice, either expressed or implied, that there has been any impropriety or irregularity in connection therewith, and, notwithstanding any such impropriety or irregularity, the sale or lease shall be good, valid, and effectual at law or in equity for all purposes whatever.
(2)
This section shall not apply to Maori freehold land or to rates payable in respect thereof.
Compare: 1967, No. 123, s. 82
147 Alternative procedure for sale or lease of abandoned land
(1)
This section shall apply to any land—
(a)
In respect of which rates have remained unpaid to the local authority for 3 years or more; and
(b)
In respect of which the owner—
(i)
Is unknown; or
(ii)
Cannot after due inquiry be found and has no known agent in New Zealand; or
(iii)
Is deceased and has no personal representative; or
(iv)
Gives notice in writing to the local authority that he or she desires to abandon the land.
(2)
In any case to which this section applies, the local authority may at any time give not less than one month’s public notice in the locality where the land is situated of its intention to exercise in respect of the land its powers under this section. Any such notice may relate to several parcels of land, whether vested in the same owner or not.
(3)
At any time after the expiration of one month after the public notice referred to in subsection (2) of this section, the local authority may apply to the District Court the office of which is nearest to the land for an order declaring the land to be abandoned land and authorising the local authority to sell or lease it pursuant to this section.
(4)
Where application is made to the District Court under this section, the Court may direct that, in addition to the notice required by the rules of the Court applying to such applications, such further notice of the application be given to such persons and in such manner as it thinks fit.
(5)
The Court, if it is satisfied that the land is land to which this section applies and that sufficient notice in accordance with this section has been duly given, may make an order declaring the land to be abandoned land and authorising the local authority to sell or lease it pursuant to this section, subject to the proposed sale or lease being advertised in such manner as the Court thinks fit.
(6)
Every order so made shall be deemed to be made upon and subject to the following terms and conditions:
(a)
The local authority may from time to time offer the land for sale or lease by public auction or public tender, until it is sold or leased:
(b)
The local authority shall, in the case of every such offer for sale or lease as aforesaid, fix such reserve price or rent as it thinks fit:
(c)
Subject to paragraph (b) of this subsection, every offer for sale or lease under this subsection shall be upon and subject to such terms and conditions as the local authority thinks fit:
(d)
The person submitting the highest bid or, as the case may require, the highest tender shall, if the amount of that bid or tender is not less than the reserve price or rent, and if he or she complies with the terms and conditions so fixed, be the purchaser or lessee, as the case may require:
(e)
Any land offered for sale or lease as aforesaid and not sold or leased may, at any time within 12 months thereafter, be sold or leased by the local authority by private contract at a price or rent not less than the reserve fixed when it was so offered and otherwise on such terms and conditions as the local authority thinks fit:
Provided that no land which has been so offered for lease only shall be sold by private contract until it has first been offered for sale as aforesaid:
(f)
The local authority may be a bidder at any such sale by public auction, and may become the purchaser of the and:
Provided that the local authority shall not be entitled to purchase the property at any price less than the reserve price.
(7)
Paragraphs (f), (g), and (i) of subsection (1) of section 146 of this Act, and, except in cases where the local authority is the purchaser of the land, paragraph (h) of subsection (1) of that section, as far as they are applicable and with the necessary modifications, shall apply to every sale or lease under this section in all respects as if references therein to the Registrar of the High Court were references to the local authority and as if the reference to the signature and seal of office of the Registrar were a reference to the seal of the local authority, in the case of a body corporate, or to the signature of the local authority in any other case.
(8)
Where the local authority is the purchaser of the land, the Registrar of the District Court shall, on demand by the local authority and on being satisfied by such evidence as he or she considers sufficient that all the provisions of this section have been duly complied with, execute a transfer or conveyance, as the case may require, on behalf of the owner whose interest has been sold, adding after his or her signature and the seal of the Court the words “under the Rating Powers Act 1988”
. The execution of any such transfer or conveyance by the Registrar shall be sufficient evidence to the District Land Registrar or the Registrar of Deeds, as the case may be, that all the provisions of this section have been duly complied with.
(9)
No instrument or deed executed by the local authority or by the Registrar of the District Court for the purpose of giving effect to any sale or lease under this section shall be registered by the District Land Registrar or the Registrar of Deeds, unless there is lodged with the instrument a copy of the order of the District Court sealed with the seal of the Court.
(10)
Section 145 of this Act, as far as it is applicable and with the necessary modifications, shall apply to every sale or lease under this section. For the purposes of that section, as applied to sales and leases under this section, the term “expenses”
shall include all expenses incurred by the local authority in connection with the sale or lease.
(11)
In any case where the proceeds of any sale under this section are insufficient to meet the amount of any judgment, rates, interest, costs, and expenses to which section 145 of this Act applies, the amount of the deficiency may be written off by the local authority as irrecoverable.
(12)
Nothing in this section shall be construed to limit the application of section 144 of this Act to any land to which this section applies, in any case where the local authority elects to proceed under that section or, having proceeded under this section, is unable to sell or lease the land pursuant to this section.
(13)
Nothing in this section shall be construed to limit or affect the provisions of the Tenancy Act 1955 or the Land Settlement Promotion and Land Acquisition Act 1952.
(14)
This section shall not apply to Maori freehold land or to rates payable in respect thereof.
Compare: 1967, No. 123, s. 83
148 Registration of instruments under Land Transfer Act 1952
(1)
Any instrument under the Land Transfer Act 1952 executed for the purpose of carrying into effect any sale or lease under section 144 or section 147 of this Act shall be registered by the District Land Registrar of the land registration district in which the land dealt with thereby is situated, without the production of the duplicate certificate or other document of title relating to the land or interest in land, dealt with by the instrument, if the Registrar of the High Court or, as the case may be, the Registrar of the District Court or the local authority is unable to produce the certificate or other document of title.
(2)
This section shall not apply to Maori freehold land or to rates payable in respect thereof.
Compare: 1967, No. 123, s. 84
149 Public reserves not to be sold
(1)
No public reserve or any part of a public reserve, whether Crown granted or not or in whomsoever vested, shall be sold for the non-payment of rates due in respect thereof; but the local authority to which the rates for the reserve are payable may lease the reserve from year to year, or so much thereof as is required, to produce a yearly rent equivalent to the amount of rates payable in respect of the whole reserve, together with 5 percent added to that amount for expenses.
(2)
Every such lease of a public reserve under this section shall comply with the appropriate provisions of the Reserves Act 1977 relating to the leasing of public reserves of the classification to which the public reserve belongs, as if the local authority were the administering body of the reserve.
(3)
Notwithstanding anything in this Act or in any other Act, the consent of the Minister of Conservation to any such lease shall not be required.
Compare: 1967, No. 123, s. 85
150 Crown land held on lease or licence
The interest of the lessee or licensee in Crown land held on any tenure under the Land Act 1948 or any former Land Act may be sold for non-payment of rates by the occupier thereof, subject to the provisions of section 111 of the Land Act 1948 and not otherwise.
Compare: 1967, No. 123, s. 86
Part IX Payment of Rates by Instalments
151 Payment of rates by instalments
(1)
Any local authority may, by special order, resolve that all rates to be levied and collected by that local authority, or all rates to be levied and collected by it on rateable property in any defined part of its district, shall be paid in such number of instalments as are specified in the special order.
(2)
While any such special order continues in force, the rates shall be due and payable in accordance with this Part of this Act.
(3)
Every special order made under this section shall specify the intervals at which instalments of rates levied by the local authority shall be due and payable, and shall provide that each instalment shall be due and payable on a date to be specified on the rates assessment for that instalment, and also, where it relates to a defined part only of its district, shall specify that part.
(4)
For the purposes of section 109(1)(c) of this Act, the date endorsed on a rates assessment pursuant to subsection (3) of this section shall be deemed to be the date fixed by the local authority in respect of that instalment.
(5)
The first rates assessment issued in any rating year in accordance with section 153(b) of this Act shall specify, or be accompanied by a statement specifying or enabling the ratepayer to calculate, the total amount of the subsequent instalments of rates for the rating year, and the ratepayer shall be entitled to pay the whole or any part of any such subsequent instalment at any time before the due date thereof. A statement to that effect shall be endorsed on the rates assessment.
(6)
Assessments for such number of instalments as the local authority or an officer authorised by the local authority in that behalf so determines, may be issued at the one time.
Compare: 1967, No. 123, ss. 66, 86a; 1970, No. 119, s. 20
152 Commencement and duration of instalment rating
Every special order made pursuant to section 151 of this Act shall come into force,—
(a)
In the case of a special order made by a local authority other than a harbour board, on the 1st day of April next succeeding the expiration of 2 months after the date of the confirmation of the resolution to make the special order:
(b)
In the case of a special order made by a harbour board, on the 1st day of October next succeeding the expiration of 2 months after the date of the confirmation of the resolution to make the special order,—
and, subject to any alteration thereof under section 156 of this Act, shall continue in force until the instalment system of rating is abandoned in accordance with section 157 of this Act.
Compare: 1967, No. 123, s. 86b; 1970, No. 119, s. 20
153 Method of assessing instalments
The following provisions shall apply for the purpose of assessing the amount of each instalment of rates payable in respect of each rateable property during every rating year in which an instalment system adopted in accordance with this Part of this Act is in force:
(a)
In the case of every rates assessment issued before the date of the passing of the resolution to make the rate, and, if the local authority so decides, every rates assessment issued within 2 months after that date,—
(i)
Subject to subparagraph (ii) of this paragraph, the sum assessed shall be calculated by dividing the sum of all rates levied on the property for the immediately preceding rating year (excluding any additional charges imposed under section 132 of this Act) by the number of instalments to be paid in the current rating year; or
(ii)
Where the rates levied on the property for the immediately preceding rating year were levied by the local authority under an instalment system adopted in accordance with this Part of this Act or Part IIIa of the Rating Act 1967, the sum assessed may be the same as the amount of the last instalment for which a rates assessment was issued in respect of that property in the immediately preceding rating year:
(b)
The sum of the rates to be levied for the rating year in accordance with the resolution, less the sum of the instalments for which rates assessments have been issued in accordance with paragraph (a) of this section, shall be apportioned equally or as nearly equally as is possible among the rates assessments issued in respect of the instalment periods which commence after the expiration of the last instalment period for which a rates assessment has been issued under the said paragraph (a).
Compare: 1967, No. 123, s. 86c; 1970, No. 119, s. 20; 1980, No. 137, s. 2
154 Rateable property not previously on roll
Where in any rating year—
(a)
Any property is first entered in the valuation roll as rateable property; and
(b)
At the time when a rates assessment is made under section 153(a) of this Act for any instalment of rates for that rating year there is no rateable value for the property on which to assess the amount of that instalment,—
that amount shall be assessed on such basis as the local authority, or an officer of the local authority authorised by it for the purpose, determines.
Compare: 1967, No. 123, s. 86d; 1970, No. 119, s. 20
155 Where no previous rates assessed, or alteration in services supplied
Where in any rating year—
(a)
There has been no previous assessment of rates in respect of any property that was rateable property in the immediately preceding rating year; or
(b)
It is necessary to make a change in the basis of assessment of any rateable property by reason of any alteration of, or amendment to, the valuation roll or a change in the services supplied to the property,—
the amount of every rates assessment issued in respect of the property under section 153(a) of this Act shall be assessed as if the rateable value of the property for the year for which the assessment was made and the services supplied to it in that year had inured during the whole of the immediately preceding rating year.
Compare: 1967, No. 123, s. 86e; 1970, No. 119, s. 20
156 Variation of instalment intervals
(1)
Subject to sections 151 and 152 of this Act, any local authority operating an instalment system for the payment of rates in accordance with this Part of this Act may, pursuant to a special order, alter the intervals at which instalments of rates levied and collected by the local authority shall be due and payable.
(2)
Where the intervals are altered in accordance with subsection (1) of this section, section 153 of this Act shall, with the necessary modifications, apply for the purpose of assessing the amount of every instalment of rates payable in respect of each rateable property for the rating year immediately following the coming into force of the special order, as if the instalment system as so altered had first come into force at the commencement of that rating year.
Compare: 1967, No. 123, s. 86f(1), (2); 1970, No. 119, s. 20
157 Abandonment of instalment system
(1)
Any local authority which, pursuant to a special order made under section 151 of this Act, is operating an instalment system may abandon that system pursuant to a special order, either generally or with respect to a defined part of its district specified in the last-mentioned special order.
(2)
Every special order made pursuant to subsection (1) of this section shall come into force,—
(a)
In the case of a special order made by a local authority other than a harbour board, on the 31st day of March next succeeding the date of the confirmation of the resolution to make the special order:
(b)
In the case of a special order made by a harbour board, on the 30th day of September next succeeding the date of the confirmation of the resolution to make the special order.
Compare: 1967, No. 123, s. 86g; 1970, No. 119, s. 20
Part X Postponement of Rates on Farmland
158 Rates postponement values
(1)
Where—
(a)
The rates postponement value of any rateable property that is farmland has been determined under section 25a of the Valuation of Land Act 1951; and
(b)
The rates postponement value has been entered on the valuation roll in respect of the property,—
payment of the rates made and levied by any local authority shall be deemed to be postponed to the extent specified in subsection (2) of this section.
(2)
The portion so postponed of the rates for any rating period shall be an amount equal to the difference between the amount of the rates for that period calculated according to the rateable value of the property and the amount of the rates that would be payable for that period if the rates postponement value of the property were its rateable value.
(3)
The amount of the rates for any rating period so postponed shall be entered in the rate records.
Compare: 1967, No. 123, s. 93(2), (3), (4)
159 Rates levied before rates postponement value entered in roll
Where any local authority has levied rates in respect of any property for any year before the rates postponement value of the property has been determined under section 25a of the Valuation of Land Act 1951 and entered in the valuation roll, the local authority shall make and deliver to the occupier an amended assessment for that year in substitution for the original assessment, and, if the occupier has paid rates in accordance with the original assessment, shall refund to the occupier the rates paid in excess of the amount payable pursuant to the amended assessment.
Compare: 1967, No. 123, s. 92(4)
160 No additional charge on postponed rates
Nothing in section 132 of this Act shall apply with respect to any rates the payment of which is postponed pursuant to section 158 of this Act.
Compare: 1967, No. 123, s. 94
161 Details of rates postponed to be shown on rates assessments
Where the payment of any rates made and levied in respect of any property is postponed in accordance with this Part of this Act, the local authority shall, so long as the decision of the Valuer-General or of the Valuer granting the postponement continues in effect, include in or with the rates assessments issued by it in respect of that property, in addition to the matters specified in section 122 of this Act, a statement showing—
(a)
The rates postponement value of the property; and
(b)
The amount of the postponed rates in respect of the period covered by the rates assessment; and
(c)
The net amount of the rates due and payable; and
(d)
The amount of the rates previously postponed under this Part of this Act or under Part V of the Rating Act 1967 and not written off, and the rating periods in respect of which they were made and levied.
Compare: 1967, No. 123, s. 95
162 Registration and release of charges
(1)
Any rates the payment of which has been postponed under section 158 of this Act shall, on the registration of the certificate specified in subsection (2) of this section, be a charge on the land in respect of which they are payable.
(2)
Where under this Part of this Act the payment of any rates has been postponed, the local authority may, without fee, deposit with the District Land Registrar or the Registrar of Deeds, as the case may require, in the land registration district or deeds registration district, as the case may be, in which the land is situated a notice in form 1 in the Fourth Schedule to this Act under the hand of the principal administrative officer describing the land and stating that the land is subject to a charge on account of postponed rates, and the Registrar shall register that notice accordingly.
(3)
The registration of one such notice shall be sufficient notification of a charge in respect of all rates on the property the payment of which has been or is postponed or that may be postponed subsequent to such registration.
(4)
Except with the consent of the local authority, no dealing with the land by the occupier shall be registered while any charge under this section is registered against the land.
(5)
Where all the rates in respect of which a charge has been registered under this section have been paid to the local authority or have been written off in accordance with section 163 of this Act, the principal administrative officer of the local authority shall cause a release of the charge in form 2 in the Fourth Schedule to this Act to be registered.
(6)
Upon the deposit of that release with the District Land Registrar or the Registrar of Deeds, as the case may require, the Registrar shall, without fee, cause the release of the charge to be registered.
(7)
Where the rates in respect of which a charge has been registered under this section have become payable pursuant to section 164 of this Act, sections 132, 134, and 137 to 147 of this Act shall apply.
Compare: 1967, No. 123, s. 96; 1977, No. 172, s. 3(1)
163 Postponed rates to be written off after 5 years
Subject to the local authority being satisfied that the decision of the Valuer-General or the Valuer determining the rates postponement value of the land has not ceased to have effect pursuant to section 25g of the Valuation of Land Act 1951, rates postponed pursuant to section 158 of this Act, unless they sooner become payable pursuant to section 164 of this Act, shall be deemed to be written off at the expiration of 5 years from the commencement of the rating period in respect of which they were made and levied.
Compare: 1967, No. 123, s. 97
164 When postponed rates become payable
(1)
Subject to section 166 of this Act, all rates the payment of which has been postponed pursuant to section 158 of this Act and which have not subsequently been written off under section 163 of this Act, shall become due and payable immediately the decision of the Valuer-General or the Valuer determining the rates postponement value of the land ceases to have effect pursuant to subsection (3) of this section.
(2)
Subject to section 166 of this Act, every decision of the Valuer-General or the Valuer determining the rates postponement value of any land pursuant to section 25a of the Valuation of Land Act 1951 shall immediately cease to have effect, if—
(a)
The land ceases to be farmland; or
(b)
The value of the land ceases to be to some extent attributable to the potential use to which the land may be put for residential, commercial, industrial, or other non-farming development; or
(c)
The interest of the person who was the occupier at the date on which the rates postponement value was entered on the valuation roll has become vested in some other person (not being his or her spouse or former spouse or the executor or administrator of his or her estate, or, where the occupier was the proprietor of that interest as a trustee, not being a new trustee under the trust).
(3)
Notice in writing that a decision of the Valuer-General or the Valuer determining the rates postponement value of any land has ceased to have effect shall be given by the Valuer-General or the Valuer, as the case may be, to every local authority in whose district the land is situated after the expiration of the time for objecting against that decision if no objection is received, or if any objection is received and is dismissed, after the dismissal of the objection.
(4)
Section 143 of this Act or, in the case of Maori freehold land, section 186 of this Act shall apply with respect to rates that have become due and payable pursuant to subsection (1) of this section, as if they first became due and payable on the date on which they became due and payable pursuant to that subsection.
Compare: 1967, No. 123, s. 98(2); 1976, No. 138, s. 10
165 Postponement may extend to successive owners
Notwithstanding that postponement of the payment of rates payable in respect of any land has ceased to have effect under section 164(2)(c) of this Act, by reason only of the fact that the interest in the land of the person who was the occupier at the date on which the rates postponement value was entered on the valuation roll has become vested in some other person,—
(a)
That decision shall cease to have effect solely for the purpose of the recovery of postponed rates that become due and payable on that interest becoming vested in that other person; and
(b)
So long as the land continues to be farmland, the value of which is to some extent attributable to the potential use to which it may be put for residential, commercial, industrial, or other non-farming development,—
the decision determining the rates postponement value shall continue to have effect.
Compare: 1967, No. 123, s. 115; 1970, No. 119, s. 12
166 Apportioning of postponed rates where part only of farmland disposed of
(1)
Where—
(a)
A rates postponement value of any farmland has been determined under section 25a of the Valuation of Land Act 1951 and has been entered on the valuation roll; and
(b)
The interest in part only of the land of the person who was the occupier at the date of the entering of the rates postponement value on the valuation roll has become vested in some other person (not being his or her spouse or former spouse or the executor or administrator of his or her estate, or, where the occupier was the proprietor of that interest as a trustee, not being a new trustee under the trust); and
(c)
The decision of the Valuer-General or the Valuer determining the rates postponement value of the land had not ceased to have effect before the date of that vesting,—
that decision shall cease to have effect only in relation to the part of the land the interest in which has become vested in that other person, and only for the purpose of recovery of postponed rates that become due and payable on that interest becoming vested in that other person.
(2)
The amount of the postponed rates that becomes due and payable by reason of that vesting shall be reduced by an amount calculated in accordance with the following formula:
where—
a
is the difference between the rateable value and rates postponement value of the balance of the land retained by the person who was the occupier on the date on which the rates postponement value was entered on the valuation roll; and
b
is the difference between the rateable value and the rates postponement value of the whole of the land immediately before the date of the vesting of that interest in that other person. That rates postponement value shall be specially redetermined if, because of a general revaluation of the district in which the land is situated, the rates postponement value appearing on the valuation roll is no longer directly related to the rateable value on the date of the vesting; and
c
is the total amount of the rates postponed immediately before the date of vesting.
(3)
The decision determining the rates postponement value of the land shall continue to have effect in relation to the part of the land not disposed of, and to the part disposed of, as if it had been granted following an application made by the new owner at the time the new owner took possession of the land.
Compare: 1967, No. 123, s. 115a; 1970, No. 119, s. 12
167 Power to remit or postpone rates not affected
Nothing in this Part of this Act shall derogate from any other provision of this Act authorising any local authority to remit rates or postpone the payment of rates.
Compare: 1967, No. 123, s. 107
168 Territorial authority to notify Valuer-General or Valuer of properties ceasing to be eligible
Every territorial authority shall give notice to the Valuer-General or, as the case may require, the Valuer specifying any properties in its district in respect of which a rates postponement value has been determined pursuant to this Part of this Act or the corresponding provisions of any former Act, which it believes have ceased to be eligible for the postponement of payment of rates pursuant to this Part of this Act.
Compare: 1967, No. 123, s. 103
169 Farmland rolls made under Part VI of Rating Act 1967
(1)
Any farm land roll made under Part VI of the Rating Act 1967 which is in force at the commencement of this Act shall remain in force—
(a)
For 5 years from the date of that commencement; or
(b)
Until a new valuation roll for the district comes into force; or
(c)
Until the system of rating in the district is altered,—
whichever is the earliest, and shall then be deemed to be cancelled.
(2)
So long as a farmland roll continues in force pursuant to subsection (1) of this section, the said Part VI shall continue in force in relation to that roll as if the Rating Act 1967 had not been repealed.
Part XI Rates Relief by Special Rateable Values
170 Commercial or industrial properties in residential or rural areas
Where—
(a)
A special rateable value of any rateable property has been determined under section 25b of the Valuation of Land Act 1951, and is used exclusively or principally for commercial or industrial purposes; and
(b)
That special rateable value has been entered on the valuation roll in respect of that property,—
that special rateable value shall, so long as it continues in force, be deemed for the purposes of this Act to be the rateable value of the property, and the rates from time to time payable in respect of the property shall be computed accordingly.
Compare: 1967, No. 123, s. 31
171 Residential properties in commercial or industrial areas
Where—
(a)
A special rateable value of any rateable property has been determined under section 25c of the Valuation of Land Act 1951, and is used exclusively or principally for residential purposes; and
(b)
That special rateable value has been entered on the valuation roll in respect of the property,—
that special rateable value shall, so long as it continues in force, be deemed for the purposes of this Act to be the rateable value of the property, and the rates from time to time payable in respect of the property shall be computed accordingly.
172 Single or double-unit dwellinghouses where values influenced by demand for multi-unit housing
Where—
(a)
A special rateable value of any rateable property has been determined under section 25d of the Valuation of Land Act 1951; and
(b)
That special rateable value has been entered on the valuation roll in respect of that property,—
that special rateable value shall, so long as it continues in force, be deemed for the purposes of this Act to be the rateable value of the property, and the rates from time to time payable in respect of the property shall be computed accordingly.
173 Existing use properties
Where—
(a)
A special rateable value of any rateable property has been determined under section 25e of the Valuation of Land Act 1951; and
(b)
That special rateable value has been entered on the valuation roll in respect of that property,—
that special rateable value shall, so long as it continues in force, be deemed for the purposes of this Act to be the rateable value of the property, and the rates from time to time payable in respect of the property shall be computed accordingly.
174 Property subject to specific preservation conditions
Where—
(a)
A special rateable value of any rateable property has been determined under section 25f of the Valuation of Land Act 1951; and
(b)
That special rateable value has been entered in the valuation roll in respect of that property,—
that special rateable value shall, so long as it continues in force, be deemed for the purposes of this Act to be the rateable value of the property, and the rates from time to time payable in respect of the property shall be computed accordingly.
175 Effect of change in district scheme or of coming into force of operative or proposed scheme
(1)
Where—
(a)
Pursuant to—
(i)
Section 25b of the Valuation of Land Act 1951, a special rateable value has been determined in respect of any rateable property; and
(ii)
A review or change of the district scheme under the Town and Country Planning Act 1977, the classification of the property is changed and the property is classified as being for use or development exclusively or principally for commercial or industrial purposes; or
(b)
Pursuant to the said section 25b a special rateable value has been determined in respect of any rateable property situated in an area in respect or which no district scheme was for the time being in force, and, on the coming into force of an operative or proposed district scheme for that area, the property is classified as being for use or development exclusively or principally for commercial or industrial purposes,—
neither the Valuer-General nor the Valuer shall be required to determine the special rateable value of the property after the coming into force of the district scheme or the change or review of it.
(2)
Where,—
(a)
Pursuant to—
(i)
Section 25c of the Valuation of Land Act 1951, a special rateable value has been determined in respect of any rateable property; and
(ii)
A review or change of the district scheme under the Town and Country Planning Act 1977, the classification of the property is changed and the property is classified as being for use or development exclusively or principally for residential purposes; or
(b)
Pursuant to the said section 25c, a special rateable value has been determined in respect of any rateable property situated in an area in respect of which no district scheme was for the time being in force, and, on the coming into force of an operative or proposed district scheme for that area, the property is classified as being for use or development exclusively or principally for commercial or industrial purposes,—
neither the Valuer-General nor the Valuer shall be required to determine the special rateable value of the property after the coming into force of the operative or proposed district scheme or the change or review of it.
(3)
Where,—
(a)
Pursuant to section 25e of the Valuation of Land Act 1951, a special rateable value has been determined in respect of any rateable property; and
(b)
Pursuant to a review or change of the district scheme under the Town and Country Planning Act 1977 or the coming into force of a district scheme the property is classified as being for use or development exclusively or principally for the purpose for which the property was being used,—
neither the Valuer-General nor the Valuer shall be required to determine the special rateable value of the property after the coming into force of the district scheme or the change or review of it.
176 Part VII to apply to special rateable values
Sections 159, 167, and 168 of this Act, as far as they are applicable and with the necessary modifications, shall apply with respect to every special rateable value to which sections 170 to 174 of this Act apply, as if references in those sections to rates postponement and rates postponement values were references to special rateable values.
Part XII Remission and Postponement of Rates
177 Remission of rates in cases of extreme financial hardship
(1)
On the application of any occupier for a remission of rates due by mm or her, the local authority may, on being satisfied after full inquiry that extreme financial hardship on any individual exists or would be caused by requiring payment of the whole or part of the rates, remit the whole or any part of the rates due and payable by the occupier.
(2)
If under subsection (1) of this section a local authority remits part of the rates due and payable by an occupier, it may postpone the balance of the rates or any part of that balance in accordance with section 178 of this Act.
Compare: 1967, No. 123, s. 144
178 Postponement of rates in case of hardship
(1)
On the application of any occupier for a postponement of rates due by him or her, the local authority may, subject to subsection (2) of this section and on being satisfied after full inquiry that hardship exists or would be caused by non-postponement of the whole or part of the rates, postpone the payment by the occupier of the whole or any part of the rates due and payable (not being rates which under section 142 of this Act are irrecoverable)—
(a)
Until the death of the occupier or until he or she ceases to be the occupier of the land; or
(b)
Until a date specified by the local authority.
(2)
Where the occupier dies or ceases to be the occupier of the land before the date so specified, the rates so postponed shall be payable on the death of the occupier or the date when the occupier ceases to be the occupier of the land, as the case may be.
(3)
Where a local authority postpones the payment of any rates under subsection (1) of this section, it may, if it thinks fit, remit the whole or any part of any additional charge that has been added to those rates under section 132 of this Act.
(4)
The local authority may, if it considers it appropriate, charge interest on the amount of any rates postponed under subsection (1) of this section at such rate as it from time to time determines, not exceeding in any financial year the rate which is, on the commencement of that year, being charged by the bankers of the local authority for money owing to them by the local authority or which would be chargeable if money were owing.
(5)
Section 162 of this Act shall apply to all rates the payment of which is postponed under this section, and any interest thereon, as if payment thereof has been postponed under section 158 of this Act.
Compare: 1967, No. 123, s. 145; 1972, No. 98, s. 2
179 Remission or postponement of rates on certain types of land
(1)
Any local authority may, if it thinks fit, remit either wholly or in part, or postpone for such time as the local authority thinks fit, the payment of any rates in respect of any land noted in Part I of the Second Schedule to this Act.
(2)
Without limiting the power of a local authority to remit the payment of a greater proportion of the rates pursuant to subsection (1) of this section, a local authority shall remit half of the payment of any rates and any uniform annual charges payable under any of sections 19, 20, or 24 of this Act, but excluding any other fees or charges not levied on the basis of rateable value, in respect of the classes of land listed in Part II of the Second Schedule to this Act.
(3)
For the purposes of subsections (1) and (2) of this section, the making of charges for admission to or for the use of any land referred to in paragraphs (a) to (h) and (n) of Part I or in Part II of the Second Schedule to this Act shall not be deemed to be a use for private pecuniary profit, if,—
(a)
In the case of land held as defined in paragraph (a) of Part or in Part II of that Schedule, the net proceeds of the charges are applied by the local authority as part of its revenues; or
(b)
In the case of land as defined in paragraphs (b), (c), (e), (f), and (g) of Part I or in paragraphs (b), (c), (e), (f), and (g) of Part II of that Schedule if the net proceeds of the charges are applied solely for the purposes of the society or association, and no part thereof is distributed as profit among the individual members of the society or association; or
(c)
In the case of land held as defined in paragraphs (d) and (h) of Part I or in paragraph (d) of Part II of that Schedule, the net proceeds of the charges are applied solely for the purposes of the administering body of the reserve, and no part thereof is distributed as profit among the individual members of the administering body.
(4)
For the purposes of paragraph (k) of Part I of the Second Schedule to this Act an institution established for the maintenance or relief of orphans, or of the aged, infirm, physically or mentally disabled, sick, or needy shall be deemed to be carried on for the free maintenance or relief of such persons, if—
(a)
Inmates are admitted irrespective of their ability to pay for maintenance or relief; and
(b)
No charge is made in any case where payment of the charge would involve any hardship upon the inmate or upon any other person.
(5)
Where in any case part only of any separately rateable property falls within any of the types of land listed in subsection (1) or subsection (2) of this section, the provisions of section 202 of this Act in relation to the apportionment of rateable values among parts of a property shall apply.
Compare: 1967, No. 123, s. 146; 1970, No. 119, s. 16; 1973, No. 9, s. 2; 1976, No. 138, s. 11
180 Remission of rates and charges on land affected by natural calamity
Where the use that may be made of any land has been detrimentally affected by erosion, subsidence, submersion, or other natural calamity, any local authority may, where it considers it to be fair and reasonable to do so, remit, wholly or in part, any rate or charge or uniform annual general charge made and levied in respect of the land, or the payment of any minimum rates specified in section 109 of this Act.
Part XIII Maori Land Rating
181 Interpretation
In this Part of this Act, unless the context otherwise requires,—
“General land”, “Maori”, and “Maori freehold land” have the same meanings as in the Maori Affairs Act 1953:
“Maori freehold land in multiple ownership” means Maori freehold land beneficially owned by more than 2 persons:
“Registrar” means the Registrar of the Maori Land Court for the Maori Land Court District in which the land concerned is situated:
“Trustee” includes a body corporate constituted under Part XXII of the Maori Affairs Act 1953.
Compare: 1967, No. 123, s. 147; 1975, No. 135, s. 16
182 Liability of Maori freehold land for rates and exemption from rates
(1)
Except where this Part of this Act otherwise provides, and subject to section 6 of this Act, Maori freehold land shall be liable for rates in the same manner as if it were general land.
(2)
The Governor-General may from time to time, by Order in Council made on the recommendation of Maori Land Court and with the consent of the local authority in whose district the land is situated, exempt any Maori freehold land liable to rates from all or any specified part of those rates. Every such order may apply either to any specified land or to any specified class of land.
(3)
Where any rate made by any local authority before the commencement of any such order in respect of the land so exempted remains unpaid, the order may release the land from payment of the whole or any part of the rate, and the local authority shall write off the rate accordingly.
(4)
Any such exemption may be at any time varied or cancelled by Order in Council.
Compare: 1967, No. 123, ss. 148, 149; 1975, No. 135, s. 16
183 Compilation of valuation roll
(1)
Subject to subsection (2) of this section where Maori freehold land has an occupier, the name of the occupier shall be entered in the occupier’s column of the valuation roll.
(2)
Where Maori freehold land is in multiple ownership, the name of any part owner shall not be entered in the occupier’s column of the valuation roll, unless he or she is an occupier of the land otherwise than by virtue of being an owner.
(3)
Where Maori freehold land is in multiple ownership, is not vested in a trustee, and the name of the occupier is not entered in the valuation roll pursuant to subsection (1) of this section, then, on the application of the local authority to the Maori Land Court for one of the owners or an agent of the owners to be appointed under section 73 of the Maori Affairs Amendment Act 1974 to receive notice of every rate levied on the land, the Court may appoint an owner or agent of the owners accordingly.
(4)
The name of any person appointed pursuant to subsection (3) of this section shall be entered in the occupier’s column of the valuation roll followed by the words “Court nominee”
, but that entry shall have effect solely for the purposes of this section and he or she shall not be deemed to be an occupier of the land for the purposes of this Act, nor shall his or her name be deemed to appear in the occupier’s column of the roll or rate records for the purposes of any other enactment.
(5)
Where any person is appointed pursuant to subsection (3) of this section, and there is no person liable for the rates pursuant to section 185 of this Act, rates made on the land may be levied by delivering the rates assessment in the manner specified in section 122 of this Act, to the person so appointed.
(6)
The delivery to any person so appointed of any notice or rates assessment pursuant to subsection (3) or subsection (5) of this section shall not make him or her liable for any rates in excess of those to which he or she would otherwise be liable.
(7)
In any case to which section 185(1) of this Act applies, the notice required to be given by subsection (3) of this section shall be in addition to the rates assessment required to be delivered to the actual occupier of the land pursuant to section 122 of this Act (as applied by section 185 of this Act).
(8)
Where Maori freehold land is owned by not more than 2 owners legally and beneficially, the name of the owner or owners shall be inserted as the owner or owners in the owner’s column of the valuation roll.
(9)
Where Maori freehold land is vested in a trustee, the name and designation of the trustee shall be inserted in the owner’s column of the valuation roll.
(10)
Where Maori freehold land is in multiple ownership and is not vested in a trustee, the words “The Maori owners”
shall be entered in the owner’s column of the valuation roll, and, where the name of an occupier or nominee is not entered in the occupier’s column of the roll pursuant to subsection (1) or subsection (4) of this section, the words “The Maori owners”
shall also be entered in the occupier’s column of the roll.
Compare: 1967, No. 123, s. 150; 1973, No. 90, s. 3
184 Payment of rates where land vested in trustee
The trustee of any Maori freehold land shall, out of money, whether capital or income, derived from that land and held by him or her for the beneficial owner or owners of the land, pay all rates levied upon the land and lawfully recoverable, but he or she shall be liable for rates only to the extent of the money so derived held by him or her on behalf of the beneficial owner or owners.
Compare: 1967, No. 123, s. 151
185 Person in actual occupation liable for rates
(1)
Every person in actual occupation of any Maori freehold land to which subsection (3) of section 183 of this Act applies, whether or not he or she is one of the owners in common of the land and whether or not some person having an interest in the land has been appointed pursuant to that subsection to receive notice of rates levied, shall be liable for all rates levied in respect of the land during his or her period of occupation and unpaid, and the amount of the rates shall constitute a debt due by him or her to the local authority, and shall be recoverable accordingly.
(2)
In every case to which subsection (1) of this section applies, the rates shall be levied by delivering the rates assessment to the person in actual occupation of the land, and section 122 of this Act shall apply as if he or she were the occupier.
(3)
A person shall be deemed to be in actual occupation of any land or the purposes of subsection (1) of this section who, for his or her profit or benefit and whether by himself or herself or by any other person, enters upon the land and does any one or more of the following acts:
(a)
Resides upon the land:
(b)
Depastures or maintains any livestock whatsoever upon the land:
(c)
Cultivates the land and plants any crop thereon:
(d)
Stores any thing upon the land:
(e)
Uses the land or any improvements thereon in any other way.
(4)
For the purposes of this section, a person who is in actual occupation of any part of any Maori freehold land during any rating period shall be deemed to have been in occupation of the whole of the land for the whole of that rating period, unless the contrary is shown, and in any such case the burden of proving that he or she was not so in occupation shall be on that person.
(5)
Where in any action for the recovery of rates under this section the Court nearing the action is satisfied that the person from whom the rates are claimed was not in occupation of the whole of the land for which the rates are claimed for the whole of the relevant rating period, the Court, if it is satisfied that the amount of the rates claimed is disproportionately large in relation to what would be a reasonable rental or payment for the actual occupation, may give judgment for such portion of the amount claimed as it considers to be reasonable in the circumstances.
Compare: 1967, No. 123, s. 152
186 Charging orders for rates
(1)
Where any rate on any Maori freehold land is not paid within 6 months after the date on which it becomes due and payable, or, in any case where the rate is required to be paid by instalments, within 6 months after the date on which the first instalment becomes due and payable or 14 days after the date on which the last instalment becomes due and payable, whichever is the later, the local authority may apply to the Maori Land Court for an order charging the rate against the land.
(2)
Notwithstanding anything in subsection (1) of this section,—
(a)
No application under that subsection shall be made in respect of any sum less than $50:
(b)
No such application shall be made later than 6 years after the date on which the rate became due and payable or, in any case where the rate is required to be paid by instalments, the date on which the last instalment became due and payable:
(c)
No such application shall be made in respect of any rate or any instalment of any rate which became due and payable before the 1st day of April 1985:
Provided that where the rate for any year amounted to less than $50, the said period of 6 years shall be calculated from the date on which, as a result of any further rate becoming due in respect of the property, the total rates due in respect of the property amounted to $50 or more, or, in any case where that further rate was an instalment (other than the last) of a rate required to be paid by instalments, the date on which the last instalment became due and payable.
(3)
Unless the Court otherwise approves, the local authority shall at the hearing of any such application supply evidence in relation to the land concerned as follows:
(a)
The area and location of the land:
(b)
The name of any person in actual occupation of the land or any part thereof, whether he or she has any interest in the land, and the purpose for which he or she used the land during the rating period:
(c)
The purpose for which, in the opinion of the local authority, the land can best be used, having regard to all relevant provisions of the Town and Country Planning Act 1977.
(4)
The Court shall hear all objections to the rate, and all defences open to an ordinary ratepayer shall be open to the owners of the land or their representatives.
(5)
The Court shall not make a charging order under this section in respect of any land unless it is satisfied—
(a)
Where the land is vested in a trustee, that all reasonable steps have been taken by the local authority to obtain payment of the rates from the trustee; or
(b)
Where any person is liable for payment of the rates by virtue of section 185 of this Act, that—
(i)
The local authority has taken proceedings to recover judgment for the amount of the rates, or an appropriate part thereof, against that person and has been unable to recover the amount of the judgment; or
(ii)
Having regard to all the circumstances of the case, such proceedings are unlikely to result in the rates being recovered.
(6)
The charge shall be filed and noted by the Court, and, if the title has been registered under the Land Transfer Act 1952, may be registered against the title. If the title has not been registered under that Act, the Registrar shall send the charge to the District Land Registrar for registration contemporaneously with the title which it affects.
(7)
A charge granted under this section shall have the effect of preventing any dealings by the owners thereof with the land affected by the charge without the consent of the local authority or, so long as the land remains Maori freehold land, the leave of the Court until the charge is paid or secured. The charge shall remain effective against the land notwithstanding that the land may have become General land.
(8)
Subject to section 20 of the Limitation Act 1950, and subject also to the provisions of any partial discharge under section 190 of this Act, every charging order granted under this section, or under section 153 of the Rating Act 1967 and not discharged before the commencement of this Act, shall continue in force until it is discharged.
(9)
The charge, instead of being made in favour of the local authority, may be made in favour of any person paying the rates or any part thereof, and any charge may be assigned in part in proportion to the amount so paid.
(10)
Where prior charges have been granted in respect of the same land (whether under this section or under section 153 of the Rating Act 1967 or under section 108 of the Rating Act 1925), the Court may consolidate the various charges into a single charge for the total amount due and vacate the previous charges.
(11)
Where any land is partitioned after a charge has been granted (whether under this section or under section 153 of the Rating Act 1967 or under section 108 of the Rating Act 1925), the charge shall thereupon be deemed to be apportioned according to the area among the various portions of the land, unless the Court, in its discretion, makes an order apportioning the charge in any other manner it thinks equitable.
Compare: 1967, No. 123, s. 153
187 Where land in multiple ownership, charge may be made in favour of owner who has paid rates
(1)
Where any owner of any Maori freehold land in multiple ownership, not being a person in actual occupation of the land for the purposes of section 185 of this Act, has paid to the local authority any amount by way of rates, the Maori Land Court on the application of that owner, if it is satisfied that the amount paid exceeds the amount properly apportionable to the interest of that owner, may make an order granting a charge over the land in favour of that owner for the amount paid by him or her in excess of the amount properly apportionable to his or her interest in the land.
(2)
This Part of this Act, with the necessary modifications, shall apply with respect to every charging order made under this section as if it were a charging order made under section 186 of this Act, and as if in subsection (7) of that section the reference to the local authority were a reference to the owner in whose favour the charge was granted.
Compare: 1967, No. 123, s. 154
188 Enforcement of charges
(1)
Where the Maori Land Court makes a charging order under section 186 of this Act, the Court shall also consider the future use of the land and the payment of future rates thereon, and shall for this purpose hear such evidence and such submissions as may be put forward by the local authority or by any owner of the land.
(2)
If on that consideration the Court is satisfied that it would not be contrary to the interests of the beneficial owners, the Court shall, without further application, make either—
(a)
An order under section 33 of the Maori Affairs Act 1953 appointing a receiver in respect of the land concerned for the purpose of enforcing the charge; and in any such case the provisions of section 33(3) to (5) of that Act shall apply to the receiver so appointed; or
(b)
An order under section 438 of the Maori Affairs Act 1953 vesting the land or any part of it in a trustee upon trust to lease it in accordance with the provisions of the separate order required to be made under that section.
(3)
Every such order shall provide for the payment by the receiver or trustee of rates in respect of which charging orders have been made, and may authorise the receiver or trustee on behalf of the beneficial owners to recover from any other person money in respect of past use of the land by that person or the amount of rates payable in respect of the land during the period of his or her occupation.
(4)
Where the Court has made a charging order under section 186 of this Act, it may, on application from any local authority and upon being satisfied that any person is liable for the payment of the rates giving rise to the charge, make an order under section 32 of the Maori Affairs Act 1953, applying any money held in trust for that person in payment of those rates.
(5)
If any beneficial owner of the land, within 2 months after the making of an order under this section, satisfies the Maori Land Court that all outstanding rates have been paid and that proper provision has been made for the payment of future rates, the Court shall cancel the order.
(6)
Where the Maori Land Court makes a charging order under section 186 of this Act over any Maori freehold land and the charge remains unsatisfied after the expiration of 6 months from the making of the order, the local authority may apply to that Court to exercise in respect of the land its jurisdiction under this section.
(7)
Subsections (2) to (5) of this section shall apply to every application under subsection (6) of this section and to any order made thereunder.
Compare: 1967, No. 123, s. 155
189 Remission or postponement of rates on Maori freehold land
A local authority may, if it thinks fit, remit the payment of any rates due on Maori freehold land or any additional charge thereon made under section 132 of this Act, either wholly or in part, or may postpone the payment of any such rates for such time as it thinks fit.
Compare: 1967, No. 123, s. 156
190 Authorising discharges in full or in part
(1)
Any charging order under this Part of this Act or under Part VIII of the Rating Act 1967 continuing in force at the commencement of this Act, may, where the rates have been paid or remitted in whole or in part, be discharged in whole or in part in writing signed by the principal administrative officer of the local authority or by order of the Maori Land Court. A discharge may be registered in the same manner as a charge is registered.
(2)
Where the discharge relates to the full amount noted in the charge and is given before the charge is registered, the Registrar shall mark the charge discharged, and it shall be deemed to be discharged accordingly.
(3)
Where a discharge is only partial, the charge may be marked by the Registrar as partially discharged, both as to the amount and as to the portion of the land affected by it, and in that case the charge shall be registered only as to the balance of the money or the residue of the land affected thereby.
Compare: 1967, No. 123, s. 157
Part XIV Valuation Equalisation
191 Interpretation
In this Part of this Act, unless the context otherwise requires,—
“Adjusted value” means the adjusted total value of all the rateable property, or, as the case may be, of the improvements on all the rateable property, in any constituent district made by the Valuer-General under this Part of this Act, and “adjusted valuation”
has a corresponding meaning:
“Constituent district” means so much of the district of a territorial authority as is included in the district of a special purpose authority:
“Improvements”, in relation to any rateable property, has the same meaning as in the Valuation of Land Act 1951:
“Special purpose authority” includes any public body which by virtue of this Act is empowered to make and levy any rate on land in the districts of 2 or more territorial authorities; and “district”
, in relation to any such public body, means the area comprising all the districts of those territorial authorities; and “constituent district”
has a corresponding meaning.
Compare: 1967, No. 123, s. 158; 1979, No. 59, s. 8(3)
192 Adjustment of valuations of land in constituent districts
(1)
Where—
(a)
Any special purpose authority is by this Act or by Order in Council empowered to make and levy any rate on the land value or capital value over rateable property in 2 or more constituent districts within its district, or to make a levy on the territorial authorities of 2 or more constituent districts within its district (being a levy assessed in whole or in part on the land value or capital value of rateable property or on the value of the improvements on rateable property in those constituent districts); and
(b)
The valuation rolls under the Valuation of Land Act 1951 for all such constituent districts for the time being current did not all take effect on the same date,—
the special purpose authority may of its own motion, and shall, if so requested by the territorial authority of any constituent district within the district of the special purpose authority, apply to the Valuer-General to make an adjusted valuation for the purposes of this Part of this Act of all the rateable property, or, as the case may be, of the improvements on all the rateable property, in the several constituent districts comprising the district of the special purpose authority.
(2)
Every such application to the Valuer-General shall be made not later than the 1st day of December in any year, or within such further time as the Valuer-General, in the Valuer-General’s discretion, may allow in any special case.
Compare: 1967, No. 123, s. 159(1), (2)
193 Valuer-General to supply certificate
(1)
On receipt of any application under section 192 of this Act, the Valuer-General shall—
(a)
By the next succeeding 1st day of March, or as soon thereafter as may be; or,
(b)
In any case where the Valuer-General has accepted an application made after the 1st day of December in any year, within 2 months after the receipt of that application, or as soon thereafter as may be,—
supply to the special purpose authority a certificate specifying the total amount of the rateable values on the land value or capital value (according to the system of rating in force in the district of the special purpose authority or, as the case may be, according to the values on which levies made by the special purpose authority are assessed), calculated as at the preceding 31st day of December or such other date as may be determined by the Valuer-General (being the date on which the valuation roll of one of those constituent districts took effect), of all the rateable property, or, as the case may be, of the improvements on all the rateable property, in each constituent district comprising the district of the special purpose authority.
(2)
The special purpose authority shall supply to the territorial authority of each constituent district a copy of the certificate by the Valuer-General under this section.
(3)
The several amounts specified in a certificate by the Valuer-General under this section shall for the purposes of this Part of this Act, be deemed to be the adjusted values of all the rateable property, or, as the case may be, of the improvements on all the rateable property, in the several constituent districts comprising the district of the special purpose authority.
Compare: 1967, No. 123, s. 159(3), (5), (6)
194 Effect of certificate
(1)
Every certificate by the Valuer-General under section 193 of this Act shall have effect for the purposes of rates or levies made by or on behalf of the special purpose authority after the 31st day of March in the year in which the certificate is given, and until—
(a)
It is superseded by a certificate issued under this section by the Valuer-General on a subsequent application; or
(b)
A subsequent revaluation is made by the Valuer-General of any of the constituent districts; or
(c)
Where the boundaries of any of the constituent districts are altered after the date of the issue of that certificate to such an extent that in the opinion of the Valuer-General the adjusted values do not fairly reflect the relative values of the constituent districts, as at the 31st day of March following the date of that alteration,—
whichever event first occurs.
(2)
The decision of the Valuer-General on any application under this section shall be final.
(3)
There shall be payable to the Valuer-General by the special purpose authority in respect of any application under this section such fee as the Valuer-General fixes in each case.
Compare: 1967, No. 123, s. 159(7), (8), (9); 1972, No. 98, s. 2
195 Adjustment of levies and rates
(1)
So long as any certificate by the Valuer-General issued under section 193 of this Act or under section 159 of the Rating Act 1967 remains in force, then, notwithstanding anything in any other Act,—
(a)
All levies payable to the special purpose authority by the territorial authorities of the several constituent districts shall, so far as they are assessed on the land value or capital value of the rateable property or on the value of the improvements on the rateable property in the constituent districts, be apportioned in proportion to the adjusted values of all the rateable property, or, as the case may be, of the improvements on all the rateable property, in the several constituent districts:
(b)
The amount of every rate on the land value or capital value made by or on behalf of the special purpose authority on rateable property in each constituent district or part thereof shall be so calculated that the amount derivable from the rate shall be equal to the amount derivable from the rate that would have been required to be made if—
(i)
The total rateable value of the rateable property in each constituent district had been equal to the adjusted value of all the rateable property in that constituent district; and
(ii)
In the case of a rate made on rateable property in part of a constituent district, the total rateable value of the rateable property in that part had been increased or reduced by the proportion which the adjusted value of all the rateable property in the constituent district bears to the total rateable value of all the rateable property in that district as shown on the valuation roll for the time being current.
(2)
Notwithstanding subsection (1)(b) of this section, the total amount derivable from all the rates as so calculated shall not exceed the amount derivable from the maximum rate that could have been made on the rateable values, as shown on the valuation rolls for the time being current, of all the property liable to be rated.
(3)
The maximum rate prescribed by this Act shall not be deemed to be exceeded in the case of any rate calculated in accordance with subsection (1)(b) of this section.
Compare: 1967, No. 123, s. 160
196 Adjustment of valuations where parts of district revalued on different dates
(1)
Where the district valuation roll under the Valuation of Land Act 1951 of any district of a territorial authority in which the system of rating on the land value or the capital value is in force did not take effect on the same date in relation to all the properties on that roll, the territorial authority may apply to the Valuer-General to make an adjusted valuation for the purposes of this Part of this Act, of all the rateable property in the 2 or more portions of its district which were revalued as at different dates.
(2)
Where application is made under subsection (1) of this section, the definition of the term “adjusted value”
in section 191 and sections 192 to 194 (except sections 192(1) and 193(3)) and section 195 (except subsection (1)(a)) of this Act, as far as they are applicable and with the necessary modifications, shall apply, as if in those provisions—
(a)
References to a constituent district were references to a separately revalued part of the district of a territorial authority; and
(b)
References to a special purpose authority were references to a territorial authority.
(3)
Where the territorial authority makes and levies the general rate separately in each ward of its district pursuant to section 13 of this Act the adjusted values shall be used for determining the proportions of the general expenses of the district to be borne by each ward under section 122 of the Local Government Act 1974.
Compare: 1967, No. 123, s. 160a; 1976, No. 138, s. 12(1); 1979, No. 59, s. 8(3); 1970, No. 119, s. 17
Part XV Collection of Rates and Levies by Creditors of Local Authority
197 Creditor of local authority secured by rate, levy contribution, or other revenues may apply for appointment of Receiver
Where a local authority fails to pay at the proper time any sum of either principal or interest which it ought to pay, and the payment of which is secured by—
(a)
Any rate made by it; or
(b)
Any portion of any levy or contribution levied by it and payable by any other local authority; or
(c)
Any other revenues of the local authority,—
then, immediately or at any time thereafter, any person to whom that sum is owing may apply to a Judge of the High Court for an order appointing a Receiver of the rate, levy, contribution, or other revenues, as the case may be, and the Judge, if satisfied of the truth of the matters alleged in the application, may appoint a Receiver of the rate, levy, contribution, or other revenues, as the case may be, upon such terms as to security and remuneration as the Judge thinks fit.
Compare: 1967, No. 123, s. 161
198 Rate, levy, contribution, or other revenues to vest in Receiver
On the making of such an order, the rate, levy, contribution, or other revenues shall, from the date of the order, and upon its being publicly notified by the Receiver, vest in the Receiver and shall cease to be vested in the local authority.
Compare: 1967, No. 123, s. 162
199 Powers of local authority exercisable by Receiver
All powers for the recovery of the rate, levy, contribution, or other revenues shall, after the appointment of the Receiver and upon the appointment being publicly notified, cease to be exercised by the local authority and shall be exercised by the Receiver.
Compare: 1967, No. 123, s. 163
200 Application of money collected by Receiver
(1)
All money received by the Receiver shall be applied—
(a)
In payment of the expenses of the application and order; and
(b)
In payment of the Receiver’s remuneration fixed as aforesaid, and his or her reasonable and necessary expenses; and
(c)
In payment pro rata of the sums then overdue by the local authority which are secured by the rate, levy, contribution, or other revenues; and
(d)
The residue, after payment of the above, in payment to the local authority.
(2)
The Receiver shall account for all such money in such manner as the Judge directs.
Compare: 1967, No. 123, s. 164
201 When Receiver’s powers cease
The powers of the Receiver shall cease—
(a)
When all sums overdue and secured by the rate, levy, contribution, or other revenues have been paid; or
(b)
If a Judge of the High Court so orders on application by the local authority—
and the Receiver shall forthwith pay all money in the Receiver’s hands to the local authority, which shall again be entitled to exercise the powers of which it had been deprived by the appointment of the Receiver.
Compare: 1967, No. 123, s. 165
Part XVI Miscellaneous Provisions
202 Apportionment of rateable values between parts of property
(1)
Where it is necessary to apportion the rateable value of any rateable property between 2 or more portions of the property, the rateable value shall be apportioned in such manner as the Valuer-General, or, as the case may be, the Valuer for the district, thinks fit, so that the rateable value of each portion, when added to the rateable value of the remaining portion or portions of the property shall equal the rateable value of the whole property.
(2)
Each such occupier may object to such apportionment as if it were a valuation, and the provisions of the Valuation of Land Act 1951 relating to objections, as far as they are applicable and with the necessary modifications, shall apply accordingly.
(3)
Notwithstanding anything in the foregoing provisions of this section, where the occupier of a portion of any rateable property is the lessee or licensee under a lease or licence or has entered into an agreement with the owner, and the lease or licence or agreement specifies the portion of the rates in respect of the whole property that are to be paid by that occupier, the rateable value of that portion of the property shall be the sum which bears to the rateable value of the whole property the same proportion that the portion of the rates payable by the occupier pursuant to the lease or licence or agreement bears to the total amount of the rates payable in respect of the whole property.
Compare: 1967, No. 123, s. 168
203 Adjusted valuation
(1)
Where any rate is made and levied by or on behalf of the local authority on the capital value or land value, the local authority may from time to time of its own motion, where the current valuation roll for the district or any subdivision of the district has been in effect for at least 1 year, or, as the case may be, where the last preceding certificate under this section or the corresponding provisions of any previous enactment took effect at least 1 year previously, apply to the Valuer-General to make an updated assessment of the total capital value of all the rateable property within the district or subdivision.
(2)
On receipt of any application under subsection (1) of this section, the Valuer-General shall, within 2 months after the receipt of that application, or as soon as practicable thereafter, supply to the local authority a certificate specifying the total amount of the rateable values on the capital value calculated as at a date determined by the Valuer-General, of all the rateable property in the district or subdivision.
(3)
Notwithstanding anything in section 29 of the Valuation of Land Act 1951, every certificate by the Valuer-General under this section shall have effect for the purposes of rates made by the local authority after the 31st day of March in the year in which the certificate is given and subsequent years, and until—
(a)
It is superseded by a certificate issued under this section by the Valuer-General on a subsequent application; or
(b)
A subsequent revaluation of the district or subdivision is made by the Valuer-General; or
(c)
Where the boundaries of the district or subdivision are altered after the date of the issue of that certificate, the 31st day of March following the date of that alteration—
whichever event first occurs.
(4)
Where the valuation roll for the district or subdivision took effect more than 5 years before the 1st day of April following the date on which the application was made under subsection (1) of this section, then, notwithstanding anything in subsection (2) of this section, the Valuer-General, if he or she considers that in the circumstances it is impracticable to make an updated assessment under this section, may refuse to supply a certificate.
(5)
The decision of the Valuer-General on any application under this section shall be final.
(6)
There shall be payable to the Valuer-General by the local authority in respect of any application under this section such fee as the Valuer-General fixes in each case.
Compare: 1974, No. 66, s. 169; 1977, No. 122, s. 2; 1978, No. 43, s. 3(6)(e)
204 Judges, etc., not interested merely by being ratepayers
No Judge or Justice shall, solely on account of his or her liability to pay rates, be deemed to be interested in any case in which he or she is judicially concerned.
Compare: 1967, No. 123, s. 169
205 In certain cases Governor-General in Council may extend time or validate proceedings
Where any thing is omitted to be done or cannot be done at the time required by or under this Act, or is done after that time, or is otherwise irregularly done in matter of form, or sufficient provision is not made by or under this Act, the Governor-General may, by Order in Council gazetted, at any time before or after the time within which that thing is required to be done, extend the time, or validate any thing so done after the time required or so irregularly done in matters of form, or make other provisions for the case as the Governor-General thinks fit.
Compare: 1967, No. 123, s. 170
206 Notices
(1)
Except where this Act otherwise provides, all notices required to be given by or to a local authority for the purposes of this Act shall be given in the manner (if any) specified in the Act by or pursuant to which the local authority is constituted.
(2)
Where the Act by or pursuant to which any local authority is constituted makes no provision as to the manner in which such notices shall be given, they shall be given in the manner specified in section 253 of the Local Government Act 1974.
Compare: 1967, No. 123, s. 171; 1979, No. 59, s. 8(3)
207 Regulations
The Governor-General may from time to time, by Order in Council, make regulations providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for the due administration thereof.
Compare: 1967, No. 123, s. 173
208 Consequential amendments
(1)
The enactments specified in the Fifth Schedule to this Act are hereby amended in the manner specified in that Schedule.
(2)
Notwithstanding the provisions of subsection (1) of this section, the enactments amended by that subsection shall continue in force as if they had not been amended so far as is necessary for the purpose of the making, levying, and collection by a local authority of any rate made or levied by the local authority in respect of the financial year ending with the 31st day of March 1989 or the 30th day of September 1989, as the case may require, or any previous financial year.
209 Repeals and savings
(1)
The enactments specified in the Sixth Schedule to this Act are hereby repealed.
(2)
Without limiting the provisions of the Acts Interpretation Act 1924, it is hereby declared that the repeal of the Rating Act 1967 shall not affect the amendments made by subsections (2) and (3) of section 176 of that Act.
(3)
Notwithstanding the repeal of the enactments specified in the Sixth Schedule to this Act, those enactments shall continue in force as if they had not been repealed so far as is necessary for the purpose of the making, levying, and collection by a local authority of any rate made or levied by the local authority in respect of the financial year ending with the 31st day of March 1989 or the 30th day of September 1989, as the case may require, or any previous financial year.
210 Transitional provisions relating to rates postponement values and special rateable values
(1)
Every rates postponement value of farmland or special rateable value determined before the commencement of this Act under Part IV or Part V of the Rating Act 1967 or under section 25a or section 25b or section 25c or section 25d or section 25e of the Valuation of Land Act 1951(as in force before the commencement of this Act) or under any other Act repealed by this Act shall continue in force after the commencement of this Act and shall be deemed to have been made under section 25a or, as the case may require, section 25b or section 25c or section 25d or section 25e of the Valuation of Land Act 1951 (as substituted by the Valuation of Land Amendment Act 1988).
(2)
Where a rates postponement value in respect of any residential property has been determined pursuant to Part IV of the Rating Act 1967 and is in force at the commencement of this Act, the following provisions shall apply:
(a)
That rates postponement value shall, after the commencement of this Act, be the special rateable value of the property, and shall be deemed to have been determined under section 25c of the Valuation of Land Act 1951 (as substituted by the Valuation of Land Amendment Act 1988):
(b)
All rates on the property postponed under Part IV of the Rating Act 1967 and not written off pursuant to section 97 of that Act before the commencement of this Act shall be deemed to be written off at the commencement of this Act:
(c)
The local authority shall cause to be registered under section 96(4) of the Rating Act 1967 a release of any charge registered under that section in respect of the rates postponed, and for that purpose that section shall continue in force after the commencement of this Act as if it had not been repealed.
211 Savings provisions relating to lump sum contributions
(1)
Where, before the commencement of Part IV of this Act, a Council has resolved, pursuant to section 164c of the Local Government Act 1974, to invite lump sum contributions, but has not yet notified ratepayers of the option pursuant to section 164f of that Act, it may—
(a)
Abandon the procedure and recommence it under section 63 of this Act; or
(b)
Proceed to notify ratepayers of the invitation in accordance with section 66 of this Act, as if the orginating resolution had been made under section 63 of this Act.
(2)
Where, before the commencement of this Act, a Council has given notification to ratepayers of an invitation to make lump sum contributions in terms of section 164f of the Local Government Act 1974, but has not yet received payment of contributions, it may—
(a)
Proceed with the collection of contributions in accordance with sections 164g to 164k of the Local Government Act 1974; and those provisions shall continue to have effect for that purpose notwithstanding their repeal by this Act; or
(b)
Abandon the invitation to make lump sum contributions by giving notice to ratepayers to that effect, and recommence the procedure under section 63 of this Act.
(3)
Where lump sum contributions have previously been accepted, but the work is yet to be completed and recalculation of contributions carried out in terms of sections 164i and 164j of the Local Government Act 1974, those provisions shall continue to have full force and effect for that purpose, notwithstanding their repeal by this Act.
212 Savings provisions relating to differential rating systems
(1)
Where any resolution has been made under section 113(1)(a) of the Local Government Act 1974 to introduce, alter, or revoke any differential rating scheme in accordance with section 147a, section 148a, or section 149 of the Local Government Act 1974, but that resolution has not, at the commencement of this Act, been confirmed in accordance with section 113(1)(b) of the Local Government Act 1974, the Council shall proceed with the introduction, alteration, or revocation, as the case may require, in all respects as if the resolution had been made in terms of this Act.
(2)
Where, at the date of the commencement of this Act, a Council has adopted a special order introducing, altering, or revoking a differential rating scheme in accordance with section 147a, section 148a, or section 149 of the Local Government Act 1974, but that special order has not yet come into effect, the special order shall apply in all respects as if it had been made in terms of this Act.
213 Savings provisions relating to instalment rating
(1)
Any instalment rating system implemented under Part IIIa of the Rating Act 1967 shall continue to have effect until varied or abandoned in accordance with Part IX of this Act.
(2)
Where a local authority has made a resolution under section 113(1)(a) of the Local Government Act 1974 to introduce or vary or abandon a system of rating by instalments in accordance with section 86a, section 86f or section 86g of the Rating Act 1967, but has not yet confirmed that resolution under section 113(1)(b) of the Local Government Act 1974, it may proceed to do so in all respects as if those proceedings had been commenced under section 151, section 156, or section 157 of this Act, as the case may require.
214 Act not to limit charging powers
Nothing in this Act shall be construed so as to limit the effect of any provision in any other Act allowing a local authority to make a charge on or recover costs from, any occupier or owner of any property or any other person, in relation to any work performed or service provided to such person.
SCHEDULES
FIRST SCHEDULE Land not Rateable for Purposes of this Act
Sections 4 to 7
Interpretation
In this Schedule the term “ancillary purposes”
, in relation to any land, includes land used for parking, the storage of freight or machinery, maintenance, cleaning, freight consolidation, passenger waiting areas, and booking and ticket selling.
Part I Crown Land not Rateable for the Purposes of this Act
Section 4
1.
Land on which is situated any vice-regal residence or Parliament Buildings.
2.
Land vested in the Crown which is formed and used for a road, limited access road, access way, or service lane.
3.
Land forming any National Park within the meaning of the National Parks Act 1980, not including any such land on which is situated a Tourist Hotel Corporation Hotel.
4.
Land vested in the Crown and forming any domain, recreation reserve, historic reserve, scenic reserve, nature reserve, scientific reserve, Government purpose reserve, or any other type of reserve within the meaning of the Reserves Act 1977, and including any land forming part of a conservation area, any land being managed pursuant to sections 61 and 62 of the Conservation Act 1987, any lands of the Crown that comprise a wildlife management reserve, wildlife refuge, or wildlife sanctuary within the meaning of the Wildlife Act 1953, and any flood ponding area, foreshore reserve around any river, lake, or the sea, any foreshore, the bed of the territorial sea, the bed of any navigable lake or navigable river, and any land vested in the Crown by virtue of the Land Subdivision in Counties Act 1946.
5.
Land held and used for communal living accommodation for educational or hospital purposes, including child welfare homes.
6.
(1)
Land vested in and occupied by the Crown, being within the operational area of the aerodrome, and used solely or principally—
(a)
For the landing, departure, or movement of aircraft; or
(b)
For the loading of goods and passengers on to or from aircraft—
but excluding any land used for administrative or other ancillary purposes in relation to such use.
(2)
For the purposes of this clause the term “aerodrome”
has the same meaning as in the Civil Aviation Act 1964.
7.
(1)
Land occupied by the New Zealand Railways Corporation that is—
(a)
Used as part of the permanent way of the railway, being land upon which is sited any railway line together with such contiguous areas of land as are occupied incidentally thereto, and are not otherwise used; or
(b)
Used, or upon which is sited any structure or premises used, solely or principally for the loading or unloading of goods or passengers on to or from any train situated on a railway line—
but excluding any land used for administrative or other ancillary purposes in relation to such use.
(2)
For the purposes of this clause the term “railway line”
has the same meaning as in the New Zealand Railways Corporation Act 1981.
8.
Land owned or occupied by the Crown which, if it were owned or occupied by any other person, would be exempt from rates in accordance with Part II of this Schedule.
9.
Land owned by the Crown which is used and occupied by any Education Authority or Area Health Board or Hospital Board and which, if it were vested in the Education Authority or Area Health Board or Hospital Board, would be deemed not to be rateable property pursuant to section 5 of this Act.
Part II Land, Other than Crown Land, Not Rateable for the Purposes of this Act
Section 6
1.
Land vested in any free kindergarten association recognised by the Minister of Education pursuant to the Education Act 1964, used and occupied by it for the purpose of the kindergarten, other than land held as an endowment or let by the association under a tenancy granted for a term of not less than 12 months certain.
2.
Land vested in the controlling authority of a playcentre which is used and occupied for the purposes of the playcentre, being a centre recognised by the Director-General of Education as one qualified to receive grants from money appropriated by Parliament.
3.
Land (other than land described in paragraph (a) or paragraph (b) of section 5(1) of this Act) used and occupied by or for the purposes of a school not carried on exclusively for pecuniary profit, but not exceeding 1.62 hectares in respect of any one such school.
4.
Land used and occupied by or for the purposes of any school, college, or like institution established for the instruction and training of students in theology and subjects generally associated therewith, but not exceeding 1.62 hectares in respect of any one such school, college, or institution.
5.
(1)
Land used and occupied by or for the purposes of a charitable institution, not being an institution or separate institution within the meaning of the Hospitals Act 1957 or of the Area Health Boards Act 1983, which is carried on for the free maintenance or relief of orphans or of the aged, infirm, physically or mentally disabled, sick, or needy, but not exceeding 1.62 hectares in respect of any one such institution.
(2)
For the purposes of this clause, an institution shall be deemed to be carried on for the free maintenance and relief of such persons if it complies with the conditions specified in section 179(4) of this Act.
6.
(1)
Land used and occupied by or for the purpose of any child care centre within the meaning of section 70d(1) of the Education Act 1964 which is not operated for private pecuniary profit, but not exceeding 1.62 hectares in respect of any one such child care centre.
(2)
For the purposes of this clause, a child care centre shall be deemed not to be operated for private pecuniary profit if it complies with the provisions of section 179(3) of this Act, with the necessary modifications.
7.
Land vested in the Children’s Health Camps Board and held by it as the site of any children’s health camp, or in conjunction with any such site.
8.
Land held by or on behalf of the Royal New Zealand Foundation for the Blind, and reserved or set apart, or otherwise in any way acquired for any purpose of the Foundation, and held otherwise than as an endowment.
9.
Land on which is situated any church, chapel, mosque, synagogue, or other place of religious worship, or on which is situated any building which, in the opinion of the local authority, is used principally as a place of religious worship.
10.
(1)
Land used and occupied by a Sunday or Sabbath school at which religious education is given and not used for private pecuniary profit.
(2)
For the purposes of this clause, land shall be deemed not to be operated for private pecuniary profit if it complies with the provisions of section 179(3) of this Act, with the necessary modifications.
11.
(1)
Land used as a cemetery, crematorium, or burial ground, within the meaning of the Burial and Cremation Act 1964 (other than a cemetery or crematorium vested in a territorial authority or a burial ground or crematorium owned and conducted for private pecuniary profit) or as a Maori burial ground (not exceeding in any instance 2.03 hectares).
(2)
For the purposes of this clause, a burial ground or crematorium shall be deemed not to be conducted for private pecuniary profit if it complies with the provisions of section 179(3) of this Act, with the necessary modifications.
12.
Land vested in the New Zealand Historic Places Trust, held by it for the purposes of the Historic Places Act 1980, and used by the Trust or let by it under a tenancy granted for a term of less than 12 months certain.
13.
Land vested in the Queen Elizabeth the Second National Trust for the purposes of the Queen Elizabeth the Second National Trust Act 1977.
14.
Land not exceeding 2.03 hectares in any one instance—
(a)
Set apart and used for the purposes of a marae or meeting place under section 439 of the Maori Affairs Act 1953 or any corresponding former provision; or
(b)
Being Maori freehold land on which a Maori meeting house is erected.
15.
Maori customary land.
16.
Machinery, whether fixed to the soil or not:
Provided that, in the case of a hydro-electric power station, the term “machinery”
shall include only the turbines, the generator, and associated equipment through which electricity produced by the generator passes.
17.
Land vested in any Catchment Board or Commission within the meaning of the Soil Conservation and Rivers Control Act 1941 (other than land permanently used in connection with its administrative offices and the workshops and yards incidental thereto or any quarry) used for soil conservation and rivers control purposes, being land of which there is no occupier other than the Board and from which no revenue is received by the Board.
18.
Land vested in the Board of Trustees of the National Art Gallery and Dominion Museum and held by it as the site of any of the institutions maintained by the Board, or in conjunction with any such site.
19.
Land vested in any university or constituent college of any university, being a university or constituent college that has been constituted by any Act or Provincial Ordinance, where—
(a)
The land is occupied by a corporate body under any lease, licence, or other authority granted to it by the university or constituent college for a term of not less than 12 months certain; and
(b)
By the terms of the lease, licence, or other authority, the corporate body is required to provide, maintain, and administer on the land a hostel for the accommodation of students attending that university or constituent college.
20.
Land specifically exempted from rating under the provisions of any other enactment, to the extent specified in that enactment.
21.
Land vested in a territorial authority, regional or united council, or the Auckland Regional Authority which is formed and used as a road, access way, or service lane.
22.
(1)
Land occupied by a Harbour Board, port company, or other person, and used as a wharf, but excluding any such land used for administrative or other ancillary purposes.
(2)
For the purposes of this clause the term “wharf”
means any quay, pier, jetty, or other land or premises in, on, or from which passengers or goods are taken on board of or landed from vessels; but does not include any land not so used notwithstanding that it is within the limits of any wharf as defined in or pursuant to the Harbours Act 1950.
23.
(1)
Land vested in and occupied by any airport authority, being within the operational area of the aerodrome, and used solely or principally—
(a)
For the landing, departure, or movement of aircraft; or
(b)
For the loading or unloading of goods and passengers onto or from aircraft—
but excluding any land used for administrative or other ancillary purposes in relation to such use.
(2)
For the purposes of this clause, “airport authority”
has the same meaning as in the Airport Authorities Act 1966. “Aerodrome”
has the same meaning as in the Civil Aviation Act 1964.
SECOND SCHEDULE Land in Respect of Which Rates may be Postponed or Remitted
Section 179
Part II Land in Respect of Which a Local Authority May Remit or Postpone Rates
Land—
(a)
Owned or occupied by or in trust for any local authority within the meaning of Part I of the Local Authorities Loans Act 1956:
(b)
Owned or occupied by or in trust for or under the control of a society incorporated under the Agricultural and Pastoral Societies Act 1908 and used by that society as a showground or place of meeting:
(c)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and used as a public garden or reserve:
(d)
Set aside as a Maori reserve under section 439(12) of the Maori Affairs Act 1953:
(e)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, for conservation or preservation purposes and not used for private pecuniary profit, where the general public are allowed access to that land:
(f)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and used for the purposes of a public hall, library, athenaeum, museum, art gallery, or other similar institution, or, not being Maori land within the meaning of the Maori Affairs Act 1953, is land on which a Maori meeting house is erected:
(g)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and used principally for games or sports other than horse racing, trotting, and dog racing:
(h)
Classified under the Reserves Act 1977 as an historic reserve, a nature reserve, a recreation reserve, a scenic reserve, a scientific reserve, Government purpose reserve, or any other type of reserve within the meaning of the Reserves Act 1977, any land being managed pursuant to sections 61 and 62 of the Conservation Act 1987 and any lands of the Crown that comprise a wildlife management reserve, wildlife refuge, or wildlife sanctuary within the meaning of the Wildlife Act 1953:
(i)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, the object or principal object of which is to conduct creches or to conserve the health or wellbeing of the community or to tend the sick or injured:
(j)
Owned or occupied by the Patriotic and Canteen Funds Board, or any Provincial Patriotic Council:
(k)
Owned or occupied by or in trust for and used by any charitable institution (not being an institution or separate institution within the meaning of the Hospitals Act 1957 or under the Area Health Boards Act 1983) which is carried on for the free maintenance or relief of orphans, or of the aged, infirm, physically or mentally disabled, sick, or needy, being land, in excess of the area that pursuant to section 6 of this Act is not rateable:
(l)
Owned or occupied by any research organisation duly approved by the Minister of Science and Technology as an organisation to receive subsidies from public money, and used for the purposes of the organisation:
(m)
Upon which a church, chapel, mosque, synagogue, or any other building that, in the opinion of the local authority, is to be used as a place of religious worship is being contructed if the local authority is satisfied that the construction is proceeding with reasonable expedition:
(n)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, whose object or principal object or one of whose principal objects is to promote generally the arts or any purpose of recreation, health, education, or instruction for the benefit of residents or any group or groups of residents of the district,—
being land that is not used for the private pecuniary profit of any members of the society, association, administering body, or governing body, as the case may be.
Part II Land Subject to Mandatory 50 Percent Rates Remission Land
(a)
Owned or occupied by or in trust for any local authority within the meaning of Part I of the Local Government Act 1974 and used for any of the following purposes:
(i)
For a public garden, reserve, or children’s playground:
(ii)
Principally for games and sports other than horse racing, trotting, or dog racing:
(iii)
For public hall, library, athenaeum, museum, art gallery, or other similar institution:
(iv)
For a cemetery or crematorium:
(v)
For public baths, swimming baths, bathhouses, or sanitary conveniences:
(b)
Owned or occupied by or in trust for or under the control of a society incorporated under the Agricultural and Pastoral Societies Act 1908 and used by that society as a showground or place of meeting:
(c)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and used as a public garden or classified under the Reserves Act 1977 as an historic reserve, a nature reserve, a recreation reserve, a scientific reserve, a scenic reserve, Government purpose reserve, or any other type of reserve within the meaning of the Reserves Act 1977, any land being managed pursuant to sections 61 and 62 of the Conservation Act 1987, and any lands of the Crown that comprise a wildlife management reserve, wildlife refuge, or wildlife sanctuary within the meaning of the Wildlife Act 1953:
(d)
Set aside as a Maori reserve under section 439(12) of the Maori Affairs Act 1953:
(e)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, for conservation or preservation purposes and not used for private pecuniary profit, where the general public are allowed access to that land:
(f)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and principally used for games or sports other than horse racing, trotting, or dog racing, but not including land in respect of which a club licence under the Sale of Liquor Act 1962 is for the time being in force:
(g)
Owned or occupied by or in trust for any society or association of persons, whether incorporated or not, and used for the purpose of any branch of the arts,—
being, in the case of land referred to in paragraphs (b), (c), (f), and (g) of this Part of this Schedule, land that is not used for the private pecuniary profit of any members of the society or association.
THIRD SCHEDULE
Section 144
Form 1 Certificate of Judgment for Rates
This is to certify that under the Rating Powers Act 1988 judgment was given in the District Court (or High Court), sitting at [Name the place] on the day of 19 for the sum of $ against [Full name and address], as the owner (or against “the owner”
) of [Give the description of the property in the valuation roll], being arrears of rates and costs due in respect of the property.
Dated at this day of 19
C.D.
Principal Administrative Officer
Form 2 Notice that Property will be Sold or Leased
Section 144
Whereas under the Rating Powers Act 1988 judgment was given, on the day of, 19 , in the District Court (or High Court), sitting at [Name the place]for the sum of $, being arrears of rates due by A.B. as the owner of (or due by “the owner”
of) [Give the description of the property in the valuation roll]. This is to give notice that the said property will be sold or leased by public auction, under the provisions of the said Act, after 6 months from the date of this notice, unless the amount of the said judgment, together with interest thereon at the rate of [Setout interest rate determined under section 144 of the Rating Powers Act 1988]per annum from the date of the said judgment to the date of payment, and all costs and expenses incurred in recovering the same, and all other rates due on the property up to the date of payment, are paid before the sale or lease.
Dated at this day of 19
E.F.
Registrar of the High (or District) Court.
FOURTH SCHEDULE
Section 162
Form 1 Notice of Land Charge for Postponed Rates
To the District Land Registrar, (or Registrar of Deeds)
Land Registration District (or Deeds Registration District)
Take notice that the land hereinafter described is subject to a charge on account of the total amount of rates from time to time payable to the [Name of local authority] the payment of which has been postponed by the local authority pursuant to section 158 of the Rating Powers Act 1988 and that you are hereby required to register the charge pursuant to section 162 of that Act.
Description of Land Affected by Charge
Name of Registered Proprietor:
Situation:
Area:
Description by reference to section number, etc.:
[If under the Land Transfer Act]reference to certificate of title:
Vol. fol.
Dated at this day of 19
Principal Administrative Officer [or other officer]of the [Name of local authority]
Note—A plan of the land affected must be endorsed if the land is not under the Land Transfer Act, or, where the land is under that Act, if portion only of the land included in a certificate of title is affected by the charge.
Form 2 Release of Registered Land Charge for Postponed Rates
Section 162
To the District Land Registrar, (or Registrar of Deeds)
Land Registration District (or Deeds Registration District)
I hereby certify that the land charge hereinafter referred to has been satisfied, and you are hereby required to register a release of the same accordingly.
Description of Land Affected and Reference to Charge
Name of Registered Proprietor:
Situation:
Area:
Description by reference to section number, etc.:
[If under Land Transfer Act] reference to certificate of title:
Vol. fol.
Description of charge:
[Insert particulars as to registered number, etc., sufficient to identify the charge]
Dated at this day of 19
Principal Administrative Officer [or other officer] of the [Name of local authority in whose favour the charge was created].
Form 3 Notification to Ratepayer of Right to Make Election
Section 66
[Name of ratepayer]
[Address of ratepayer]
1.
You are the ratepayer for the property included in valuation assessment No. the address and legal description of which is: [Insert address and legal description of property].
2.
This property is in an area where the [Insert name of local authority] has resolved to [Insert a description of the proposed work].
3.
To finance the work, the local authority has resolved, in accordance with section 63 of the Rating Powers Act 1988, to give all ratepayers in the area the option to pay their share of the capital cost of the work, by means of a lump sum contribution rather than by means of separate rates or annual charge or uniform annual charge.
4.
You may exercise the option to pay a lump sum contribution before [Insert date].
5.
The amount of the lump sum contribution in respect of your property is estimated to be $, and if you choose to make a lump sum contribution, this is the amount you will be initially asked to pay. If you choose to make a lump sum contribution the local authority has the power to require it to be paid in one payment or by instalments [Insert details of instalments], after giving you 3 months’ notice.
When the work is completed and the final costs and extent of subsidies actually received are known the contribution will be reassessed, and either you will be required to pay a further amount or you will receive a refund of any excess.
THE AMOUNT SHOWN AS THE LUMP SUM CONTRIBUTION IN RESPECT OF YOUR PROPERTY IS THEREFORE AN ESTIMATE ONLY
6.
If you do not choose to make a lump sum contribution you will be required to pay your share of the capital cost of the work annually for the nextyears. Initially this annual sum will be collected by way of a (separate rate, separate uniform annual charge, or annual charge, or any combination thereof) [Insert as applicable].
For this property the annual amount is estimated to be not less than $ .
7.
The final annual amount depends upon the rate of interest applying during the currency of the loan, the extent of any subsidies actually received, and the actual capital cost of the works. It could also be affected by a change in the valuation of your property and the number of properties created in future through subdivisions or other means.
THE AMOUNT SHOWN AS THE LIKELY ANNUAL LIABILITY FOR YOUR PROPERTY IS THEREFORE AN ESTIMATE ONLY AT THIS STAGE
8.
Please note that the amounts shown in paragraphs 5 and 6 are for the capital cost of the work only and do not cover maintenance and operating costs. Whatever decision you make on the question of a lump sum contribution, your property will be subject to any rates or other annual charges struck to cover the maintenance and operation of the works.
9.
To make an election please sign the enclosed slip and return it to the local authority. If you post it please make sure this is done in time for it to be received not later than [Insert date given in paragraph 4].
10.
Whatever decision you make will be binding on everyone who, now or in the future, is or will be liable to pay rates in respect of the property.
11.
If you elect to make a lump sum contribution you cannot change your decision after [Insert date given in paragraph 4]. If the scheme proceeds you will be given at least 3 months’ notice of when payment is due, and if you do not pay the amount(s) required on or before the (due date or due dates) [Insert as applicable] you may be charged an additional charge of up to 10 percent which may be applied cumulatively every 6 months until the amount owing has been paid.
12.
By electing to make a lump sum contribution to the capital cost of the work, if it proceeds, you are not surrendering any rights to object to the proposed work or to object to any loan being raised for it. [Delete if the relevant statutory loan poll or other procedures giving a right of objection to the work were completed prior to this offer being made].
13.
If you do not return the attached slip before [Insert date given in paragraph 4]and the work proceeds the estimated amount shown in paragraph 6 will apply to your property. You may apply to the Council at any time after [Insert date given in paragraph 4]and before the proposed loan is raised, to change your decision not to make a lump sum contribution, but the acceptance or otherwise of your request then will be at the sole discretion of the local authority.
14.
If you have any questions relating to anything in this notice, please contact [Name or designation of officer] at [Address and telephone number of officer].
Dated this day of 19
(Title of principal administrative officer)
(Name of local authority)
(Principal Administrative Officer)
(Local Authority)
In respect of the property at [Insert address], of which I am the ratepayer, I elect to make a lump sum contribution towards the capital costs of the [Insert description of works].
(Signature of ratepayer or authorised agent)
Form 4 Notification of Ratepayer to Make Election (Repayment of Loan)
Section 78
[Name of ratepayer]
[Address of ratepayer]
1.
You are the ratepayer for the property included in valuation assessment Nothe address and legal description of which is: [Insert address and legal description of property.]
2.
This property is presently being charged annually for the repayment of a loan which was raised by the local authority in [Insert year] for [Insert description of purpose of existing special loan].
3.
This loan/part of this loan [As appropriate] matures on [Insert date] and the local authority proposes to finance the debt by raising a repayment loan or loans of [Insert sum].
4.
The local authority has resolved pursuant to section 75 of the Rating Powers Act 1988 to give the ratepayers of properties liable for the special rate the option of meeting their share of the special rate or total capital cost of the work [As appropriate] by means of a lump sum contribution, rather than by continuing to pay the special rate.
5.
This option is available until [Insert date] or until such time as the value of the options taken up is equal to the sum required to be raised by way of the proposed repayment loan or loans or total capital cost of the work [As appropriate], whichever is sooner. Offers to make the lump sum contributions will be accepted on a “first come first served”
basis.
6.
The amount of the lump sum contribution in respect of your property is $, and if you choose to make a lump sum contribution, this is the amount you will be required to pay. If you choose to make a lump sum contribution you will be required to pay before [Insert date or dates].
7.
If you do not make a lump sum contribution your property will continue to be liable for the existing annual charge of approximately [Insert amount] for the next [Insert number of years]. However that amount could vary if there is a change to the valuation of your property or according to the number of additional properties created through subdivision or other means.
8.
To make an election please sign the enclosed slip and return it to the local authority. If, however, this is not received by the local authority before [Insert date] or such earlier time as the value of elections made is equal to the value of the proposed repayment loan or loans, the local authority will be unable to accept it.
9.
Whatever decision you make will be binding on everyone who, now or in the future, is or will be liable to pay rates in respect of the property.
10.
If you elect to make a lump sum contribution you cannot change your decision after [Insert date given in paragraph 5]. If your election is accepted you will be given at least 3 months’ notice of when payment is due, and if you do not pay the amount required on or before the due date [or due dates] you may be charged an additional charge of up to 10 percent which may be applied cumulatively every 6 months until the amount owing has been paid.
11.
If you do not return the enclosed slip your property will continue to be liable for the annual charge as indicated in paragraph 7.
12.
If you have any questions relating to your right to elect to make a lump sum contribution please contact [Name or designation of local authority officer]at [Address and telephone number].
Dated this day of 19
(Title of principal administrative officer)
(Name of local authority)
(Principal Administrative Officer)
(Local Authority)
In respect of the property at [Insert address], of which I am the ratepayer, I elect to make a lump sum contribution towards the repayment of the [Insert description of loan or loans].
(Signature of ratepayer or authorised agent)
FIFTH SCHEDULE Consequential Amendments
Section 208
| Enactment | Amendment |
|---|---|
| 1900, No. 25 (Local)—The Dunedin District Drainage and Sewerage Act 1900 | By omitting from section 28(4) the words “, or in manner provided by section fifty-four hereof”. |
By repealing section 48, and substituting the following section: “48 Making of rates
For the purposes of any rate to be made by the Board in accordance with sections 48 to 51 of the Rating Powers Act 1988 those sections shall be read subject to the following provisions: “(a)Notwithstanding anything in section 48(4) of that Act, the Board may, if it considers it appropriate, make a general rate in respect of all the activities of the Board on every separately rateable property in the district: “(b)Section 51 of that Act shall be read as if the following paragraph were added to it: “(c)The extent to which the Board considers that the works undertaken and services provided by the Board as a whole are regarded as giving rise to general benefits to the occupiers of property throughout the district as a whole:’: “(c)Any rate made by the Board may be made in accordance with section 17 of that Act.” | |
By omitting from section 69 the words “under the provisions of this Act”, and substituting the words “by virtue of the provisions of the Rating Powers Act 1988”. | |
| 1902, No. 15 (Local)—The Dunedin District Drainage and Sewerage Act 1900 Amendment Act 1902 | By repealing section 10(2). |
| 1906, No. 14 (Local)—The Dunedin District Drainage and Sewerage Act 1900 Amendment Act 1906 | By omitting from section 6(f) the words “under the provisions of the Rating Act 1894, in the same manner as if the same were rates within the meaning of that Act”, and substituting the words “under the provisions of the Rating Powers Act 1988 as if the same were rates within the meaning of that Act”. |
| 1908, No. 96—The Land Drainage Act 1908 (R.S. Vol. 6, p. 641) | By repealing the definition of “owner”in section 2. |
By omitting from the definition of the terms “rateable property”and “rateable value”in section 2 the words “the Rating Act 1967”, and substituting the words “the Rating Powers Act 1988”. | |
By omitting from section 6(1) the words “property within the district liable to be rated under this Act”, and substituting the words “property within the district liable to be rated under sections 47 to 51 of the Rating Powers Act 1988”. | |
By omitting from section 41 the words “and may make and levy a rate in the manner provided in the last preceding section to secure the interest and repayment of such loan”. | |
| 1908, No. 165—The River Boards Act 1908 (R.S. Vol. 10, p. 765) | By repealing the definition of the term “ratepayer’ in section 2, and substituting the following: “‘Ratepayer’ means any person who for the time being is rated under sections 47 to 51 of the Rating Powers Act 1988 by a River Board constituted under this Act:”. |
By omitting from section 3 the words “the Rating Act 1967”, and substituting the words “the Rating Powers Act 1988”. | |
By omitting from section 43 the words “The Board shall be deemed to be a local authority within the meaning of the Rating Act 1967”, and substituting the words “The Board shall be deemed to be a local authority within the meaning of the Rating Powers Act 1988”. | |
By omitting from section 78 the words “all rates and other money raised or levied by virtue of this Act”, and substituting the words “all rates levied for the purposes of this Act, and other money raised by virtue of this Act”. | |
By repealing subparagraph (ii) of section 119(b), and substituting the following subparagraph: “(ii)Any rate required to be made for the purposes of this Act shall be made under sections 47 to 51 of the Rating Powers Act 1988:”. | |
| 1913, No. 18 (Local)—The Wanganui Harbour District and Empowering Act 1913 | By repealing the definition of the term “‘The Wanganui Combined District’ means and includes the areas comprised in the City of Wanganui:”. |
| 1915, No. 12 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1915 | By omitting from section 11(1) the words “and the proposal to make and levy, or order to be made and levied, rates exceeding one shilling in the pound or exceeding sixpence in the pound, as the case may be,”. |
| 1920, No. 20 (Local)—The Taieri River Improvement Act 1920 | By repealing subsection (2) of section 7, and substituting the following subsection: “(2) Those occupiers who occupy land in any area for the time being designated by the Trust as a non-rateable area under section 50 of the Rating Powers Act 1988 shall not be entitled to any vote.” |
| 1921, No. 2 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1921 | By repealing the definition of the term “delegate”in section 2. |
| 1921, No. 9 (Local)—The Taieri River Improvement Amendment Act 1921 | By omitting from section 4(1) the words “; and may make and levy on all the rateable land in the district, or special area, as the case may be (which special area shall be defined and determined by the Trust in the manner provided by subsection four of section eight of the principal Act), a special rate or rates for the purpose of providing the interest and other charges on any loan or loans so raised”. |
| 1922, No. 5—The Land Drainage Amendment Act 1922 (R.S. Vol. 6, p. 698) | By omitting from section 8 the words “by reason of the classification of that land for rating purposes”. |
| 1922, No. 22 (Local)—The Waimakariri River Improvement Act 1922 | By omitting from the first item in the second column of the Third Schedule the expression “85 to 87, 89 to 92, 95 to 105”, and substituting the expression “85 and 86, 89”. |
By omitting from the second item in that column the expression “3,”. | |
By omitting from the third item in that column the expression “9, 10,”. | |
| 1923, No. 9 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1923 | By omitting from section 4 the words “, and in particular, but without restricting the generality of the foregoing, the provisions as to special rating and payment out of the General Fund,”. |
| 1925, No. 5 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1925 | By omitting from section 4 the words “, and in particular, but without restricting the generality of the foregoing, the provisions as to special rating and payment out of the General Fund,”. |
| 1925, No. 38—The Electric Power Boards Act 1925 (Reprinted 1976, Vol. 4, p. 3465) | By repealing the definition of the term “Ratepayer”. |
| By repealing paragraph (b)(iv) of section 3. | |
| By repealing paragraph (c) of section 5(7). | |
By omitting from section 8 the words “or other rate made under this Act”, and substituting the words “or other rate made under this Act by virtue of section 57 of the Rating Powers Act 1988”. | |
By omitting from section 11(2) the words “to the relative values of the rateable property and to the rates levied or proposed to be levied”. | |
| 1929, No. 23—The Taupiri Drainage and River District Act 1929 | By omitting from section 5 the words “the power to make and levy rates under that Act”, and substituting the words “rating powers pursuant to sections 47 to 51 of the Rating Powers Act 1988”. |
| 1941, No. 12—The Soil Conservation and Rivers Control Act 1941 (R.S. Vol. 17, p. 607) | By omitting from section 28(2) the words “the Rating Act 1967”, and substituting the words “the Rating Powers Act 1988”. |
By repealing subsection (3) of section 28, and substituting the following subsection: “(3) The provisions of the Rating Powers Act 1988 providing for the levying of rates under a system of differential rating by the Board or local authority shall, so far as applicable, apply to any rate that may be made and levied by the Valuer-General under this section.” | |
By omitting from subsection (5) of section 30 the words “any separate rate or special works rate levied under section 86, section 87, or section 88 of this Act, or, in the case of a loan made under paragraph (e) or paragraph (f) of subsection (1) hereof, out of the proceeds of any administrative rate levied under section 84 of this Act”, and substituting the words “any separate rate levied under section 40 of the Rating Powers Act 1988”. | |
By omitting from section 116 the words “general rate, works rate, and administrative rate made for that year by the Board, and of any subsidy on the administrative rate paid to the Board in that year under section 78 of the Statutes Amendment Act 1945”, and substituting the words “general rate and separate rates made and levied under section 39 and section 40 | of the Rating Powers Act 1988 for that year by the Board”. | |
By omitting from the proviso to section 116 the words “general rate, works rate, and administrative rate”, and substituting the words “general rate and separate rates”. | |
By omitting from section 128(4) the words “in connection with the classification of lands”. | |
By omitting from section 128(4) the words “to make the classification”, and substituting the words “to introduce a system of differential rating”. | |
By omitting from section 145b(a) (as inserted by section 27(1) of the Soil Conservation and Rivers Control Amendment Act 1959) the words “on a graduated scale according to a classification”, and substituting the words “according to a system of differential rating”. | |
| 1946, No. 29—The Soil Conservation and Rivers Control Amendment Act 1946 (R.S. Vol. 17, p. 739) | By omitting from section 10(2)(b) the words “the total amount of general and separate rates levied pursuant to the principal Act, shall not exceed the amount of the maximum general rate referred to in section 85 of the principal Act”, and substituting the words “the total amount of general and separate rates levied pursuant to the Rating Powers Act 1988 shall not exceed the amount of the maximum general rate referred to in section 39 of that Act”. |
| 1948, No. 40—The Soil Conservation and Rivers Control Amendment Act 1948 (R.S. Vol. 17, p. 749) | By omitting from section 11(1) the words “occupier of the land within the meaning of the Rating Act 1967”, and substituting the words “occupier of the land within the meaning of the Rating Powers Act 1988”. |
By omitting from section 11(6) the words “in which rates which have been validly demanded are recovered under the Rating Act 1967”, and substituting the words “in which rates which have been validly demanded are recovered under the Rating Powers Act 1988”. | |
| 1951, No. 21 (Local)—The Christchurch District Drainage Act 1951 | By omitting from the proviso to section 40 the words “rates to be levied by the Board under this Act”, and substituting the words “rate revenue of the Board from rates made and levied pursuant to sections 47 to 51 of the Rating Powers Act 1988”. |
By omitting from section 42(1) the words “rateable under the authority of this Act”, and substituting the words “rateable by virtue of sections 47 to 51 of the Rating Powers Act 1988”. | |
By omitting from section 49(2)(c)(as substituted by section 6(1) of the Christchurch District Drainage Amendment Act 1985) the words “this Act”, and substituting the words “the Rating Powers Act 1988”. | |
By repealing section 58, and substituting the following section: “58
The Board shall annually make an estimate of the expenditure incurred or to be incurred for the benefit of the several sewerage and drainage areas constituted by the Board; and for that purpose the rates to be made and levied by virtue of sections 47 to 51 of the Rating Powers Act 1988 in respect of each such sewerage and drainage area, respectively, shall be in proportion to and sufficient for the purpose of meeting the several estimates of expenditure.” | |
By omitting from section 63(5) the words “general rate or rates made and levied by the Board”, and substituting the words “general rate or separate rates made and levied by the Board under sections 48 and 49 of the Rating Powers Act 1988”. | |
| 1952, No. 52—The Land Transfer Act 1952 (Reprinted 1970, Vol. 3, p. 1991) | By omitting from section 89 the words “section 84 of the Rating Act 1967”, and substituting the words “section 148 of the Rating Powers Act 1988”. |
| 1956, No. 63—The Local Authorities Loans Act 1956 | By omitting from section 27(2) the words “subject, in the case of a loan raised by a Catchment Board, to the use of a classification list in accordance with section 102 of the Soil Conservation and Rivers Control Act 1941,”. |
| By repealing subsection (2a) of section 27. | |
By inserting in section 31(8), after the words “or a Electric Power Board”, the words “subject to section 57 of the Rating Powers Act 1988”. | |
By repealing paragraph (b) of section 45(1), and substituting the following paragraph: “(b)Subject to the provisions of section 55 or, in the case of a Harbour Board, section 54 of the Rating Powers Act 1988, a special rate deemed to have been made as security for the repayment of that special loan:”. | |
By omitting from section 131(1) the words “within the meaning of the Rating Act 1967”, and substituting the words “within the meaning of the Rating Powers Act 1988”. | |
| 1963, No. 18 (Local)—The Auckland Regional Authority Act 1963 (Reprinted 1970, Vol. 3, p. 1779) | By repealing paragraph (b) of section 66, and substituting the following paragraph: “(b)It shall be entitled to make and levy a separate rate in terms of section 16 of the Rating Powers Act 1988 for the purposes of paying the amount of such assessment and interest thereon, if any, and the costs of and incidental to making and collection thereof:”. |
| 1967, No. 147—The Agricultural Pests Destruction Act 1967 | By repealing section 20, and substituting the following section: “20 Certain provisions not to apply to County Districts
Sections 21 to 26, 32 to 34, 37 to 45, 47 to 50, 88, 89, 97 and 98, and subsections (1) and (2) of section 31 of this Act shall not apply to any County District, nor to any County Board”. |
By repealing subsection (2) of section 34, and substituting the following subsection: “(2) The ratepayers list shall be made on or before the 15th day of July in each year in which a general election of members of the Board is to be held”. | |
| By repealing subsection (3) of section 40. | |
By omitting from section 43(2) the words “all provisions of subsection (3) of section 34 and sections 35 to 41 of this Act shall, with the necessary modifications apply”, and substituting the words “all the provisions of subsection (3) of section 34 and sections 37 to 41 of this Act shall, with the necessary modifications, apply”. | |
By omitting from section 54(4) the words “except where the rates in the district are levied on the stock carrying-basis”. | |
By omitting from section 57(3)(a) the words “sections 73, 78, and 80 to 86 of the Rating Act 1967”, and substituting the words “sections 136, 141, and 143 to 150 of the Rating Powers Act 1988”. | |
By omitting from section 57(3)(b) the words “Part VIII of the Rating Act 1967, other than paragraph (c) of subsection (4) of section 153 and subsection (1) of section 155”, and substituting the words “Part XIII of the Rating Powers Act 1988, other than sections 186 and 188”. | |
By omitting from section 57(4) the words “where section 155 of the Rating Act 1967 is applicable”, and substituting the words “where section 188 of the Rating Powers Act 1988 is applicable”. | |
By omitting from section 59(1) the words “and the provisions of Part VIII of the Rating Act 1967, other than paragraph (c) of subsection (4) of section 153 and subsection (1) of section 155”, and substituting the words “and the provisions of Part XIII of the Rating Powers Act 1988, other than sections 186 and 188.” | |
By omitting from section 59(2) the words “where section 155 of the Rating Act 1967 is applicable”, and substituting the words “where section 187 of the Rating Powers Act 1988 is applicable”. | |
By omitting from section 104(3)(a) the words “sections 73, 78, and 80 to 86 of the Rating Act 1967”, and substituting the words “sections 136, 141, and 143 to 150 of the Rating Powers Act 1988”. | |
By omitting from section 104(3)(b) the words “Part VIII of the Rating Act 1967, other than paragraph (c) of subsection (4) of section 153 and subsection (1) of section 155”, and substituting the words “Part XIII of the Rating Powers Act 1988, other than sections 186 and 188”. | |
By omitting from section 104(4) the words “where section 155 of the Rating Act 1967 is applicable”, and substituting the words “where section 188 of the Rating Powers Act 1988 is applicable”. | |
| By repealing subsection (5) of section 104. | |
By omitting from section 108(1) the words “and the provisions of Part VIII of the Rating Act 1967, other than paragraph (c) of subsection (4) of section 153 and subsection (1) of section 155”, and substituting the words “and the provisions of Part XIII of the Rating Powers Act 1988, other than sections 186 and 188”. | |
By omitting from section 108(2) the words “where section 155 of the Rating Act 1967 is applicable”, and substituting the words “where section 188 of the Rating Powers Act 1988 is applicable”. | |
| 1973, No. 5—The Rates Rebate Act 1973 | By repealing the definition of the term “‘Ratepayer’ means the occupier of the property within the meaning of the Rating Powers Act 1988:”. |
By repealing paragraph (a) of the definition of the term “rates”in section 2. | |
By repealing paragraphs (b) and (c) of the definition of the term “(b)Any rates the payment of which has been postponed pursuant to section 178 of the Rating Powers Act 1988 (which relates to the postponement of rates on the grounds of hardship) or to section 189 of that Act (which relates to the remission or postponement of rates on Maori freehold land):”. “(c)The amount of any discount under section 131 of the Rating Powers Act 1988, whether or not such a discount has been allowed to the ratepayer:”. | |
By repealing paragraph (d) of the definition of the term “(d)The amount of any additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988:”. | |
By omitting from section 5(5) the words “provided that any additional charge on unpaid rates imposed under section 71 of the Rating Act 1967”, and substituting the words “provided that any additional charge on unpaid rates imposed under section 132 of the Rating Powers Act 1988”. | |
By omitting from section 8(1) the words “by instalments pursuant to section 66 of the Rating Act 1967 or to Part IIIa of that Act (as inserted by section 20 of the Rating Amendment Act 1970)”, and substituting the words “by instalments pursuant to Part IX of the Rating Powers Act 1988”. | |
By omitting from section 8(1)(c) the words “pursuant to section 52 of the Rating Act 1967”, and substituting the words “pursuant to section 110 of the Rating Powers Act 1988”. | |
By repealing subsection (2) of section 8, and substituting the following subsection: “(2) Section 154 of the Rating Powers Act 1988 shall be read subject to the provisions of this section.” | |
| 1974, No. 66—The Local Government Act 1974 (R.S. Vol. 5, p. 77) | By repealing the definition of the term “‘Adjusted net capital value’, in relation to any district, means the net capital value of the district adjusted under Part XIV of the Rating Powers Act 1988, which Part shall apply as if the territorial authority were a special-purpose authority:”. |
By repealing the definition of the term “‘Rate records’ means rate records under the Rating Powers Act 1988:”. | |
By repealing the definition of the term “‘Rateable value’, in relation to any property, means its rateable value within the meaning of the Rating Powers Act 1988:”. | |
By repealing the definition of the term “‘Valuation roll’, in relation to any district, means the valuation roll for the district prepared under section 28 of the Valuation of Land Act 1951.” | |
By omitting from section 124 the words “make an application to the Valuer-General under Part IX of the Rating Act 1967 for an adjusted valuation”, and substituting the words “make an application to the Valuer-General under Part XIV of the Rating Powers Act 1988 for an adjusted valuation”. | |
By omitting from section 130(1)(b) the words “make and levy a separate rate under section 143(1)(i) of this Act”, and substituting the words “make and levy a separate rate under section 16 of the Rating Powers Act 1988”. | |
By omitting from section 198(2)(a)(i) the words “or levied on its behalf under section 133 of this Act”, and substituting the words “or levied on its behalf under sections 127 and 128 of the Rating Powers Act 1988”. | |
By omitting from section 198(2)(a)(ii) the words “or required or authorised to be collected by it, on behalf of a special-purpose authority within the meaning of the Rating Act 1967”, and substituting the words “or authorised to be collected subject to an agreement with a special-purpose authority under sections 127 and 128 of the Rating Powers Act 1988”. | |
By omitting from section 198(2)(a)(ii) the words “any special-work rates made and levied or required or authorised to be collected on behalf of a special-purpose authority”, and substituting the words “any separate rate for any work or service made and levied or authorised to be collected subject to an agreement under sections 127 and 128 of the Rating Powers Act 1988 on behalf of a special-purpose authority”. | |
By omitting from subsection 198(2)(c) the words “all assessments made and levied under section 141 of this Act”, and substituting the words “all assessments made and levied under section 35 of the Rating Powers Act 1988”. | |
By omitting from section 202(4)(a) the words “any regional rate levied under section 135 of this Act”, and substituting the words “any regional general rate levied under section 33 of the Rating Powers Act 1988”. | |
By omitting from section 202(4)(b) the words “any regional works and services rate levied under section 140 of this Act”, and substituting the words “any regional works and services rate levied under section 34 of the Rating Powers Act 1988”. | |
By omitting from section 202(4)(c) the words “any rate or assessment levied under section 141 of this Act”, and substituting the words “any rate or assessment levied under section 35 of the Rating Powers Act 1988”. | |
By omitting from section 202(6)(a) the words “any general rate levied under section 136 of this Act”, and substituting the words “any general rate levied under section 12 of the Rating Powers Act 1988”. | |
By omitting from section 202(6)(b) the words “any works and services rate levied under section 142 of this Act”, and omitting from section 202(6)(c) the words “any separate rate levied under section 143 of this Act”, and substituting in each case the words “any separate rate levied under section 16 of the Rating Powers Act 1988”. | |
By omitting from section 202(6)(d) the words “any uniform annual charge levied under any of the provisions of sections 157a, 158, 160, 162, 163, 164, and 164a of this Act”, and substituting the words “any uniform annual charge or other charge deemed to be a rate levied under any of the provisions of sections 19, 26, 28, 30, and 31 of the Rating Powers Act 1988”. | |
By omitting from section 202(6)(e) the words “any lump sum contributions made under section 164h or section 164j(b) of this Act”, and substituting the words “any lump sum contributions made under section 68 or section 70 of the Rating Powers Act 1988”. | |
By omitting from section 202(7)(a) the words “any general rate levied in any ward or other division of the district under section 137 of this Act”, and substituting the words “any general rate levied in any ward or other division of the district under section 13 of the Rating Powers Act 1988”. | |
By omitting from section 202(7)(b) the words “any community general rate levied in any community under section 139 of this Act”, and substituting the words “any community general rate levied in any community under section 15 of the Rating Powers Act 1988”. | |
By omitting from section 202(7)(c) the words “any works and services rates levied in any part of a district under section 142 of this Act”and from subsection 202(7)(d) the words “any separate rate levied in any part of a district under section 143 of this Act”, and substituting in each case the words “any separate rate levied in any part of a district under section 16 of the Rating Powers Act 1988”. | |
By omitting from section 202(7)(e) the words “every improvement and development rate levied in any community under section 144 of this Act”. | |
By omitting from section 202(7)(f) the words “every uniform annual general charge levied in any community under section 157a of this Act”, and substituting the words “every uniform annual general charge levied in any community under section 19 of the Rating Powers Act 1988”. | |
By omitting from section 420(2) the words “levy a separate rate or a charge or both under section 143 of this Act”, and substituting the words “levy a separate rate or a charge or both under section 16 of the Rating Powers Act 1988”. | |
By omitting from section 463(4) the words “each such instalment shall for all purposes be deemed a rate and the Rating Act 1967 shall apply accordingly”, and substituting the words “each such instalment shall for all purposes be deemed a rate and the Rating Powers Act 1988 shall apply accordingly”. | |
By omitting from section 624(3)(c) the words “where the owner is not the occupier of the land within the meaning of the Rating Act 1967”, and substituting the words “where the owner is not the occupier of the land within the meaning of the Rating Powers Act 1988”. | |
By omitting from section 669(2)(c) the words “any rate made in respect of that work under the authority of section 144 of this Act or out of the community general rate made under the authority of section 139 of this Act”, and substituting the words “any rate in respect of that work under the authority of section 15 of the Rating Powers Act 1988”. | |
By omitting from section 673(3) the words “shall be deemed to be a rate, and the provisions of the Rating Act 1967 shall apply accordingly”, and substituting the words “shall be deemed to be a rate, and the provisions of the Rating Powers Act 1988 shall apply accordingly”. | |
By omitting from section 674(4) the words “be deemed to be a rate, and the Rating Act 1967 shall apply accordingly”, and substituting the words “be deemed to be a rate, and the provisions of the Rating Powers Act 1988 shall apply accordingly”. | |
By omitting from sections 676(2) and (4), and 677(2) the words “shall be deemed to be a rate and the provisions of the Rating Act 1967 shall apply accordingly”, and substituting the words “shall be deemed to be a rate and the provisions of the Rating Powers Act 1988 shall apply accordingly”. | |
By omitting from clause 9(b) of the Second Schedule the words “Part IX of the Rating Act 1967 shall apply”, and substituting the words “Part XIV of the Rating Powers Act 1988 shall apply”. | |
By omitting from the Seventeenth Schedule the reference “1967, No. 123—The Rating Act 1967”, and substituting the reference “1988, No. 97—The Rating Powers Act 1988”. | |
| 1975, No. 42—The Fire Service Act 1975 | By omitting from section 5(2)(a) the words “the occupier of that land for all purposes, including those of the Rating Act 1967”, and substituting the words “the occupier of that land for all purposes including those of the Rating Powers Act 1988”. |
| 1976, No. 144—The Local Elections and Polls Act 1976 (R.S. Vol. 13, p. 293) | By omitting from section 110(2)(a) the words “occupying any rateable property within the meaning of the Rating Act 1967”, and substituting the words “occupying any rateable property within the meaning of the Rating Powers Act 1988”. |
| 1980, No. 156—The Urban Transport Act 1980 | By repealing section 10(1), and substituting the following subsection: “(1) Subject to subsections (2) and (3) of this section, a regional council that is a regional authority may make and levy a works and services rate under section 33 of the Rating Powers Act 1988 for urban transport purposes.” |
By inserting in section 11, after the words “the Town and Country Planning Act 1977”, the words “the Rating Powers Act 1988”. |
SIXTH SCHEDULE Enactments Repealed
Section 209(1)
1900, No. 25 (Local)—The Dunedin District Drainage and Sewerage Act 1900: Sections 49 to 54.
1902, No. 15 (Local)—The Dunedin District Drainage and Sewerage Act 1900 Amendment Act 1902: Sections 24 to 26.
1905, No. 29 (Local)—The Dunedin District Drainage and Sewerage Act
1900 Amendment Act 1905: Section 3.
1906, No. 14 (Local)—The Dunedin District Drainage and Sewerage Act
1900 Amendment Act 1906: Section 10.
1907, No. 20 (Local)—The Dunedin District Drainage and Sewerage Act Amendment Act 1907: Section 9.
1908, No. 96—The Land Drainage Act 1908: Sections 31, 31a, 31b, 32, 33, 34, 35, 36, and 40 (R.S. Vol. 6, p. 641).
1908, No. 165—The River Boards Act 1908: Sections 87, 90, 91, 92, 95 to 105 (R.S. Vol. 10, p. 765).
1909, No. 23 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1909: Sections 13(3) and (4) and section 29(1).
1910, No. 23—The River Boards Amendment Act 1910: Section 3 (R.S. Vol. 10, p. 811).
1911, No. 32 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1911: Sections 4 and 9.
1913, No. 31—The Land Drainage Amendment Act 1913: Sections 2 to 5 (R.S. Vol. 6, p. 692).
1913, No. 35—The River Boards Amendment Act 1913: Sections 9 and 10 (R.S. Vol. 10, p. 812).
1914, No. 12 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1914: Sections 16 and 23.
1915, No. 12 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1915: Sections 7, 8(a)(ii), and 12.
1915, No. 34—The Swamp Drainage Act 1915 (R.S. Vol. 11, p. 433).
1916, No. 6 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1916: Section 4.
1920, No. 20 (Local)—The Taieri River Improvement Act 1920: Section 8
1920, No. 75—The Reserves and Other Lands Disposal and Public Bodies Empowering Act 1920: Section 68.
1921, No. 2 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1921: Sections 8 to 13 and the First Schedule.
1921, No. 9 (Local)—The Taieri River Improvement Amendment Act
1921: Sections 4(2), 6, 7, and the Schedule.
1922, No. 5—The Land Drainage Amendment Act 1922: Sections 12 and 13 (R.S. Vol. 6, p. 698).
1922, No. 50—The Reserves and Other Lands Disposal and Public Bodies Empowering Act 1922 (R.S. Vol. 11, p. 38).
1923, No. 9 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1923: Section 5.
1925, No. 38—The Electric Power Boards Act 1925: Sections 56 to 65 (Reprinted 1976, Vol. 4, p. 3465).
1926, No. 13 (Local)—The Waimakariri River Improvement Amendment Act 1926: Sections 6 and 7.
1926, No. 58—The Swamp Drainage Amendment Act 1926 (R.S. Vol. 11, p. 439).
1927, No. 63 (Local)—The Waimakariri River Improvement Amendment Act 1927: Section 2.
1927, No. 76—The Electric Power Boards Amendment Act 1927: Sections 8 and 9 (Reprinted 1976, Vol. 4, p. 3536).
1928, No. 30—The Swamp Drainage Amendment Act 1928 (R.S. Vol. 11, p. 443).
1928, No. 41—The Electric Power Boards Amendment Act 1928: Sections 3(a) to (c), and 4(a) to (c)(Reprinted 1976, Vol. 4, p. 3547).
1929, No. 23—The Taupiri Drainage and River District Act 1929: Sections 13 to 18, 20, and 21.
1930, No. 40—The Finance Act (No. 2) 1930: Sections 42 and 43 (R.S. Vol. 11, p. 448).
1931, No. 22—The Taupiri Drainage and River District Amendment Act 1931: Section 2.
1932, No. 11—The Finance Act 1932: Section 15(1) to (6) (R.S. Vol. 11, p. 448).
1933, No. 17 (Local)—The Waimakariri River Improvement Amendment Act 1933: Section 10.
1934, No. 23—The River Boards Amendment Act 1934: Section 3 (R.S. Vol. 10, p. 816).
1935, No. 33—The Local Legislation Act 1935: Section 35.
1936, No. 1 (Local)—The Taupiri Drainage and River Board Empowering Act 1936.
1937, No. 8 (Local)—The Dunedin District Drainage and Sewerage Amendment Act 1937: Section 3.
1937, No. 13 (Local)—The Taupiri Drainage and River District Amendment Act 1937.
1940, No. 19—The Finance Act (No. 2) 1940: Section 6 (R.S. Vol. 11, p. 449).
1941, No. 12—The Soil Conservation and Rivers Control Act 1941: Sections 23b, 84 to 96, 98 to 100, 100a, 100b, 101 to 106b, and 109, and the Second Schedule (R.S. Vol. 17, p. 607).
1943, No. 5 (Local)—The Taupiri Drainage and River District Amendment Act 1943.
1945, No. 40—The Statutes Amendment Act 1945: Section 78 (Reprinted 1976, Vol. 5, p. 607).
1946, No. 29—The Soil Conservation and Rivers Control Amendment Act
1946: Sections 13 and 14(2) (R.S. Vol. 17, p. 739).
1947, No. 60—The Statutes Amendment Act 1947: Sections 31 to 34, 53 to 56 (Reprinted 1976, Vol. 5, p. 4482).
1948, No. 42—The Swamp Drainage Amendment Act 1948 (R.S. Vol. 11, p. 450).
1949, No. 39—The Finance Act 1949: Section 14 (R.S. Vol. 2, p. 503).
1950, No. 34—The Harbours Act 1950: Sections 121 to 127a (R.S. Vol. 2, p. 551).
1951, No. 21 (Local)—The Christchurch District Drainage Act 1951: Sections 60, 61, 62, and 87.
1954, No. 9 (Local)—The Christchurch District Drainage Amendment Act 1954.
1956, No. 8—The River Boards Amendment Act 1956: Section 6(1) to (4) (R.S. Vol. 19, p. 821).
1956, No. 34—The Rangitaiki Land Drainage Act 1956: Sections 11, 12, and 14 (R.S. Vol. 6, p. 71).
1956, No. 63—The Local Authorities Loans Act 1956: Sections 47 and 47a (Reprinted 1974, Vol. 3, p. 2301).
1958, No. 108—The Reserves and Other Lands Disposal Act 1958: Section 21 (R.S. Vol. 11, p. 453).
1959, No. 6—The Harbours Amendment Act 1959: Section 5 (R.S. Vol. 2, p. 731).
1959, No. 48—The Soil Conservation and Rivers Control Amendment Act 1959: Section 17(4) (R.S. Vol. 17 p. 759).
1960, No. 4 (Local)—The Christchurch District Drainage Amendment Act 1960: Section 11.
1961, No. 12 (Local)—The Cook County Council Empowering Act 1961. 1963, No. 8 (Local)—The Dunedin District Drainage and Sewerage Acts Amendment Act 1963.
1965, No. 90—The Land Drainage Amendment Act 1965: Sections 2(1), and 3 (R.S. Vol. 6, p. 724).
1965, No. 2 (Local)—The Rotorua County Urban Farm Land Rating Act 1965.
1966, No. 14 (Local)—The Christchurch District Drainage Amendment Act 1966: Section 8.
1966, No. 51—The Airport Authorities Act 1966: Section 8(b) (R.S. Vol. 17, p. 1).
1967, No. 123—The Rating Act 1967 (R.S. Vol. 18, p. 697).
1967, No. 147—The Agricultural Pests Destruction Act 1967: Sections 35, 36, 71 to 77, 77a, 78(1), (2), and 80 to 83.
1968, No. 42—The Soil Conservation and Rivers Control Amendment Act 1968: Section 2(4) (R.S. Vol. 17, p. 773).
1968, No. 130—The Reserves and Other Lands Disposal Act 1968: Section 14 (R.S. Vol. 11, p. 458).
1969, No. 1 (Local)—The Christchurch District Drainage Amendment Act 1969: Sections 2 and 3.
1969, No. 104—The Rating Amendment Act 1969 (R.S. Vol. 18, p. 836). 1969, No. 131—The Reserves and Other Lands Disposal Act 1969: Section 13(2), (3) (R.S. Vol. 11, p. 468).
1970, No. 119—The Rating Amendment Act 1970 (R.S. Vol. 18, p. 836).
1971, No. 27—The Local Authorities Loans Amendment Act 1971: Section 11.
1972, No. 98—The Rating Amendment Act 1972 (R.S. Vol. 18, p. 839).
1973, No. 90—The Rating Amendment Act 1973 (R.S. Vol. 18, p. 840).
1974, No. 66—The Local Government Act 1974: Part IX, sections 165 to
176, and 178, the Fifth Schedule and Schedule 5a (R.S. Vol. 5, p. 77).
1974, No. 93—The Land Drainage Amendment Act 1974: Sections 2(1)(a) to (e) (R.S. Vol. 6, p. 726).
1974, No. 117—The Rating Amendment Act 1974 (R.S. Vol. 18, p. 840).
1975, No. 73—The Electric Power Boards Amendment Act 1975: Section 3 (Reprinted 1976, Vol. 4, p. 3566).
1976, No. 138—The Rating Amendment Act 1976 (R.S. Vol. 18, p. 841).
1976, No. 144—The Local Elections and Polls Act 1976: Section 96(3) and form 11 of the First Schedule (R.S. Vol. 13, p. 293).
1977, No. 172—The Rating Amendment Act 1977 (R.S. Vol. 18, p. 842).
1977, No. 176—The Swamp Drainage Amendment Act 1977 (R.S. Vol. 11, p. 468).
1978, No. 119—The Rating Amendment Act 1978 (R.S. Vol. 18, p. 843).
1979, No. 60—The Electric Power Boards Amendment Act 1979: Section 10(1).
1979, No. 15 (Local)—The Whangarei County (Rates Postponement) Validation and Empowering Act 1979.
1980, No. 80—The Agricultural Pests Destruction Amendment Act 1980: Sections 7 to 12.
1980, No. 137—The Rating Amendment Act 1980 (R.S. Vol. 18, p. 843).
1981, No. 91—The Rating Amendment Act 1981 (R.S. Vol. 18, p. 844).
1981, No. 119—The New Zealand Railways Corporation Act 1981: Section 33(5).
1982, No. 121—The Local Authorities Loans Amendment Act 1982: Section 6.
1982, No. 133—The Reserves and Other Lands Disposal Act 1982: Section 3.
1982, No. 166—The Local Government Amendment Act (No. 2) 1982: Section 30.
1985, No. 6 (Local)—The Christchurch District Drainage Amendment Act 1985: Section 9.
1986, No. 22—The Local Authorities Loans Amendment Act 1986: Section 4.
1986, No. 135—The Agricultural Pests Destruction Amendment Act 1986: Sections 3 to 7.
This Act is administered in the Department of Internal Affairs.
Versions
Rating Powers Act 1988
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