This Act may be cited as the Rating Powers Amendment Act 1991, and shall be read together with and deemed part of the Rating Powers Act 1988 (hereinafter referred to as the principal Act).

(2)

Except as provided in section 7(2) of this Act, this Act shall come into force on the 1st day of July 1991.

2 Introduction of differential rating

Section 84(1)(b) of the principal Act is hereby amended by omitting the word “April” in both places where it appears, and substituting in each case the word “July”.

3 Revocation of differential rating

Section 87(2) of the principal Act is hereby amended—

(a)

By omitting the word “April”, and substituting the word “July”; and

(b)

By omitting the expression “31st day of March”, and substituting the expression “30th day of June”.

4 Local authority to give notice of making rate

(1)

The principal Act is hereby amended by repealing section 110, and substituting the following section:

“110

“(1)

No local authority shall make any rate or rates under this Act unless—

“(a)

The local authority has prepared and adopted an annual report under section 223d of the Local Government Act 1974 for the financial year for which the rate or rates are to be made; and

“(b)

The local authority has, not less than 14 days before making the rate or rates, given, in accordance with subsection (2) of this section, public notice of its intention to make the rate or rates.

“(2)

Every public notice required by subsection (1)(b) of this section shall, in respect of each rate to which the notice relates, state—

“(a)

The time and place of the meeting at which the local authority intends to make the rate; and

“(b)

The revenue sought from the intended rate and the purpose or purposes for which that revenue is to be applied; and

“(c)

The amount or amounts—

“(i)

In the dollar on the rateable values; or

“(ii)

Per hectare; or

“(iii)

Per separately rateable property; or

“(iv)

Per separately used or inhabited portion of a property or building; or

“(v)

Per unit of water supplied or consumed; or

“(vi)

Per water closet or urinal connected; or

“(vii)

Per container of refuse,—

as the case may be, of the intended rate; and

“(d)

The period for which the rate is intended to be made; and

“(e)

The day or days on which the intended rate or any instalment thereof is to become payable; and

“(f)

Any discount in terms of section 131 of this Act or additional charge or charges in terms of section 132 intended to be applied.

“(3)

Every public notice required by subsection (1)(b) of this section shall state not only the matters required by subsection (2) of this section but also the fact that the valuation roll and rate records for the district of the local authority are available for inspection.”

(2)

Nothing in section 110(1)(a) of the principal Act (as enacted by subsection (1) of this section) shall apply in respect of any rate or rates made before the 1st day of October 1991.

5 Additional charges on unpaid rates

(1)

The principal Act is hereby amended by repealing section 132, and substituting the following section:

“132

“(1)

Any local authority may, by resolution made not later than the making of its general rate for any financial year, prescribe additional charges to be added, during that financial year, to unpaid rates.

“(2)

Every resolution made under subsection (1) of this section shall state—

“(a)

The percentage of any unpaid rates that will be added by way of an additional charge; and

“(b)

The date upon which the additional charge is to be added to any rates remaining unpaid.

“(3)

No such additional charge shall exceed 10 percent of the sum of rates outstanding on the date specified.

“(4)

The additional charges may be all or any of the following:

“(a)

An additional charge to be added to rates which are levied in the financial year in respect of which the resolution is made and which remain unpaid on a date not sooner than 2 working days after the due date of the rate or instalment concerned:

“(b)

A further additional charge to be added to rates which have been levied in any previous financial year and which remain unpaid on a date not sooner than—

“(i)

The first day of the financial year in respect of which the resolution is made; or

“(ii)

Five working days after the date on which the resolution is made,—

whichever is the later:

“(c)

A further additional charge to be added to any rates to which an additional charge has been added under paragraph (b) of this subsection, and which remain unpaid at a date not sooner than 6 months after the date on which that additional charge was added.

“(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.”

(2)

Notwithstanding section 132(1) of the principal Act (as substituted by subsection (1) of this section), where, at the commencement of this section, a local authority has made its general rate for the financial year beginning on the 1st day of July 1991, any such local authority may, by resolution made not later than the 30th day of September 1991, prescribe additional charges to be added during the financial year beginning on the 1st day of July 1991, to unpaid rates and may revoke any resolution under section 132 of the principal Act made before the commencement of this section.

(3)

Nothing in subsection (2) of this section authorises a local authority to increase any additional charges which have, under section 132 of the principal Act, been added to unpaid rates and which have been paid.

(4)

Section 32 of the Local Government Reform (Transitional Provisions) Act 1990 is hereby consequentially repealed.

6 New Part XIIa inserted

The principal Act is hereby amended by inserting, after section 180, the following Part:

“PART XIIa “Rates Relief for Developments

“180a Interpretation

In this Part of this Act, unless the context otherwise requires, ‘development’ in relation to any land, means—

“(a)

The development or re-development of the land—

“(i)

By constructing, erecting, or altering any one or more buildings on it for the purpose of providing at least 10 more new, or 9 more additional, household units on it; or

“(ii)

Constructing, erecting, or altering any building or buildings, fixed plant and machinery, or other works, intended to be used solely or principally for industrial or commercial or administrative purposes (including, but not by way of limitation, hotels, motels, and other transient accommodation), or any combination of those purposes; but

“(b)

Does not include a subdivision of the land.

“180b Policy to remit or postpone rates on development

“(1)

A local authority may, in accordance with the special consultative procedure, adopt a policy in respect of the remission or postponement, or both, of rates in respect of any rateable property in respect of which development is taking place or is about to take place.

“(2)

Without limiting the generality of subsection (1) of this section, a local authority may include a policy under this section in the annual report prepared and adopted under section 223d of the Local Government Act 1974.

“(3)

Every policy under this section shall state the criteria and conditions subject to which the local authority will remit or postpone rates under this Part of this Act.

“(4)

In determining its rates relief policy under this section, the local authority shall have regard to the following matters:

“(a)

Whether, and to what extent, developments of any particular type or types will, when completed, be to the financial advantage of the district (including the creation of employment opportunities); and

“(b)

Whether, and to what extent, the viability of developments of any particular type or types might be prejudicially affected if not granted rates relief; and

“(c)

Whether, and to what extent, developments of any particular type or types are likely to be expedited by the granting of rates relief; and

“(d)

Whether a consistent policy should apply to developments throughout the district, or whether different criteria and conditions are appropriate to different parts of the district; and

“(e)

The desirability of requiring, as a condition of the granting of rates relief, the provision of any free public amenities or public facilities (other than those which may be required under any other Act) including, but not by way of limitation, public viewing areas and rest rooms, landscaping and environmental improvements, fountains, and outdoor sculpture; and

“(f)

Such other matters as the local authority considers relevant.

“(5)

Any policy determined under this section may provide for—

“(a)

The remission of all or part of the rates otherwise payable for a whole year or years, or any lesser period:

“(b)

The postponement of all or part of the rates otherwise payable for a whole year or years, or any lesser period:

“(c)

A combination of the remission of rates under paragraph (a) of this subsection and the postponement of rates under paragraph (b) of this subsection; and

may specify different criteria and conditions accordingly.

“(6)

A local authority may, from time to time, in accordance with the special consultative procedure, amend its policy under this section.

“(7)

Any policy under this section may be suspended or revoked by resolution of the local authority.

“(8)

No amendment, suspension, or revocation of any policy under this section shall affect any remission or postponement granted under that policy before the amendment, suspension, or revocation.

“180c Remission or postponement of rates in respect of development

“(1)

While any policy under section 180b of this section is in force, the local authority shall, on application from the owner of any land to which that policy applies, remit or postpone rates in accordance with the policy.

“(2)

For the purpose of assessing any application for rates remission or postponement under this section, the local authority may require the owner of the land to which the application relates to supply such information as is reasonably necessary to assess the application of the policy.

“(3)

A decision under this section shall not be made by the local authority at any meeting from which the public has been excluded under section 48 of the Local Government Official Information and Meetings Act 1987.

“(4)

Every decision of the local authority under this section shall be publicly notified and the notice shall include—

“(a)

The reasons for the decision to approve or decline the application; and

“(b)

If the application is approved, the identity of the occupier of the land and the estimated amount of rates remitted or postponed.

“180d Continuation of remission or postponement after completion of development

“(1)

The local authority may, after a development has been completed, continue the remission or postponement of rates under this Act for a period not exceeding 3 years.

“(2)

The period of 3 years shall begin on the 1st day of the financial year next following the date on which, in the local authority s. opinion, the development is completed.

“180e Registration of charges for postponed rates

Where any rates have been, are, or will be postponed under this Act, section 162 of this Act, with the necessary modifications, shall apply in respect of the postponement.

“180f Local authority may impose conditions when granting relief

“(1)

A local authority may remit or postpone rates under this Part of this Act subject to such conditions as to completion of the development concerned as are provided in the policy adopted under section 180b of this Act.

“(2)

A local authority may cancel any remission or postponement granted in respect of the rating year then current in the event of non-compliance with any conditions imposed under subsection (1) of this section, and, if it does so, it may require payment of full rates in respect of any year in respect of which they may have been remitted or postponed.”

7 Repeals

(1)

The enactments specified in the Schedule to this Act are hereby repealed.

(2)

This section shall come into force on the 1st day of October 1992.

Schedule Enactments Repealed

Section 7

1980, No. 7 (Local)—The Auckland City Council (Rating Relief) Empowering Act 1980.

1986, No. 4 (Local)—The Auckland City Council (Rating Relief) Empowering Amendment Act 1986.

1986, No. 5 (Local)—The Dunedin City Council (Rating Relief) Empowering Act 1986.

1988, No. 3 (Local)—The Hastings City Council (Rating Relief) Empowering Act 1988

1990, No. 4 (Local)—The Dunedin City Council (Rating Relief) Empowering Amendment Act 1990.

1990, No. 7 (Local)—The Queenstown-Lakes District Council (Rating Relief) Empowering Act 1990.

This Act is administered in the Department of Internal Affairs.

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Rating Powers Amendment Act 1991