Rating Powers Amendment Act 1996
Rating Powers Amendment Act 1996
Rating Powers Amendment Act 1996
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Rating Powers Amendment Act 1996
Public Act |
1996 No 87 |
|
Date of assent |
7 August 1996 |
|
Contents
An Act to amend the Rating Powers Act 1988
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 Amendment Act 1996, and shall be read together with and deemed part of the Rating Powers Act 1988 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the day after the date on which this Act receives the Royal assent.
2 Interpretation
Section 2 of the principal Act is hereby amended by inserting, after the definition of the term “ward”
, the following definitions:
“‘Waste collection’ includes the storage, recovery, recycling, treatment, and disposal of waste collected under a waste management plan:
“‘Waste management plan’ has the same meaning as in Part XXXI of the Local Government Act 1974:”.
3 Non-rateable land liable for certain separate rates
(1)
Section 7(1) of the principal Act is hereby amended by repealing paragraph (b), and substituting the following paragraph:
“(b)
For waste collection; or”.
(2)
Section 7(2) of the principal Act is hereby amended by repealing paragraph (b), and substituting the following paragraph:
“(b)
Provides any such land with waste collection services or sewage disposal services, but does not make and levy a separate rate or charge for such services,—”.
4 Separate rates on serviced properties only
Section 17 of the principal Act is hereby amended by repealing subsection (3), and substituting the following subsection:
“(3)
Where a separate rate or separate uniform annual charge is made for waste collection, 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—
“(a)
Those properties for which it is prepared to provide that service; or
“(b)
Those properties for which it does provide that service.”
5 Certain separate rates payable for proportionate part of year in certain circumstances
(1)
Section 18(1)(a) of the principal Act is hereby amended by repealing subparagraph (ii), and substituting the following subparagraph:
“(ii)
Commences to receive a waste collection service,—”.
(2)
Section 18(2)(a) of the principal Act is hereby amended by repealing subparagraph (ii), and substituting the following subparagraph:
“(ii)
Commences to receive a waste collection service separately from the rest of the property—”.
6 Separate uniform annual charges in respect of each separately used or inhabited portion of property
Section 24(1) of the principal Act is hereby amended by repealing paragraph (b), and substituting the following paragraph:
“(b)
Waste collection,—”.
7 Waste management charges
The principal Act is hereby amended by repealing section 31, and substituting the following section:
“31
“(1)
Instead of, or in addition to, making and levying for waste collection—
“(a)
A separate rate under section 16 of this Act; or
“(b)
A separate uniform annual charge under section 20 or section 24 of this Act,—
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 waste which the territorial authority is prepared to collect as part of its normal waste collection services.
“(2)
Where a territorial authority provides different waste collection services for different categories of waste, different charges may be levied under subsection (1) of this section in respect of those different categories of waste.
“(3)
In any case where, in the opinion of the territorial authority, the waste from any property is principally not of a domestic nature or excessive in quantity, the territorial authority may, if it thinks fit,—
“(a)
Instead of levying such a rate or uniform annual charge or charge under subsection (1) of this section, make a reasonable charge for the collection of the waste, 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 charge under subsection (1) of this section, make a reasonable charge for the collection of waste in excess of a prescribed amount.”
8 Local authority to give notice of making rate
Section 110(2)(c) of the principal Act is hereby amended by repealing subparagraph (vii), and substituting the following subparagraph:
“(vii)
Per container of waste,—”.
9 New Part VIIIa inserted
The principal Act is hereby amended by inserting, after section 150, the following Part:
“PART VIIIa “Replacement of Invalid Rates
“150a Interpretation
In this Part of this Act, unless the context otherwise requires,—
“‘Current year’ means the rating year in which a rates replacement proposal is adopted:
“‘Rate’ means any rate made and levied under this Act or any other enactment, or any charge deemed by section 32 of this Act to be a rate; and ‘rates’ has a corresponding meaning:
“‘Relevant year’, in relation to a rates replacement proposal, means the year in respect of which the rates to be replaced under that proposal were made.
“150b Replacement of invalid rates
A local authority shall make, in respect of any specified rate or rates, a replacement rate or replacement rates under section 150e of this Act where—
“(a)
Any court of competent jurisdiction—
“(i)
So orders; or
“(ii)
Directs the local authority to reconsider and determine any matter relating to the making of any rate or rates or the allocation of liability under any rate or rates and the local authority, after reconsidering that matter determines that a replacement rate or replacement rates under section 150e of this Act should be made; or
“(b)
An Order in Council under section 150c of this Act so directs.
“150c Power of Governor-General to order rates to be remade
“(1)
The Governor-General may, by Order in Council, made on the recommendation of the Minister of Local Government, direct any local authority to make, in respect of any specified rate or rates, a replacement rate or replacement rates under section 150e of this Act.
“(2)
The Minister of Local Government shall not recommend the making of an Order in Council under this section unless—
“(a)
The local authority that made the rate or rates has made application for a recommendation under this section; and
“(b)
The Minister is satisfied that the local authority has been advised by a barrister or solicitor that the rate or rates would, if they were subjected to review by the High Court under section 4 of the Judicature Amendment Act 1972, be likely to be set aside or declared invalid; and
“(c)
The Minister is satisfied that the defects or irregularities that would be likely to invalidate the rate relate to—
“(i)
The allocation of rating liability between ratepayers of the district of the local authority; or
“(ii)
The opportunity for ratepayers to comment or make representations on either the rate or rates themselves, or the rating system or the differential basis adopted; or
“(iii)
The extent and accuracy of the information presented to members of the local authority in relation to the making of the rate or the adoption of any relevant rating system or differential basis.
“150d Notice of intention to make replacement rates
“(1)
Where a local authority is required—
“(a)
By an order under section 150b(a)(i) of this Act to make a replacement rate or replacement rates; or
“(b)
By a determination made by the local authority under section 150b(a)(ii) of this Act to make a replacement rate or replacement rates; or
“(c)
By an Order in Council made under section 150c of this Act to make a replacement rate or replacement rates,—
the local authority shall give public notice of the requirement.
“(2)
The public notice shall specify the rate or rates to which the requirement relates.
“(3)
The local authority shall also, as soon as practicable, note on the rates records for all rateable property within the district—
“(a)
The requirement that the local authority make replacement rates; and
“(b)
The rate or rates to which the requirement to make replacement rates relates.
“150e Making of replacement rates
“(1)
Where one or more rates made by a local authority for any year are to be replaced under section 150b of this Act, the local authority shall make one or more replacement rates in respect of that year.
“(2)
Subject to this section, replacement rates shall be made by the adoption of a replacement rate proposal prepared in accordance with the special consultative procedure.
“(3)
A replacement rate proposal—
“(a)
Shall replace all rates to which section 150b of this Act applies and which are made and levied in any year; and
“(b)
Where in the opinion of the local authority section 150f of this Act so requires, may replace other rates levied by the local authority in the year in which the rates referred to in paragraph (a) of this subsection were made.
“(4)
No replacement rate proposal may replace rates made and levied in different years.
“(5)
For the purpose of making a replacement rate, the local authority shall have all the powers, duties, and responsibilities that it had under any Act on the date on which the rate to be replaced was made, notwithstanding anything in any Act that has come into force since that date.
“150f Replacement rates
“(1)
Except as otherwise provided in this section,—
“(a)
The total revenue sought from replacement rates in any proposal shall equal the total revenue sought from the rates to be replaced; and
“(b)
The purposes to which the total revenue sought from replacement rates in any proposal is to be applied, and the amounts to be applied for those purposes, shall be consistent with the purposes and amounts for which the rates to be replaced were made and levied; and
“(c)
The replacement rates shall,—
“(i)
Where there is a funding policy adopted by the local authority under section 122n of the Local Government Act 1974 for the relevant year, be consistent with that policy for that year; and
“(ii)
In any other case, be consistent with the rating policy outlined in the annual report adopted by the local authority under section 223d of the Local Government Act 1974 for the relevant year.
“(2)
A local authority may, if it considers it necessary or desirable to do so, having regard to the order of the Court referred to in section 150b(a) of this Act, or the reasons for application for an Order in Council under section 150c of this Act,—
“(a)
Omit to make replacement rates for any purpose for which rates to be replaced were made and levied, or make replacement rates in order to apply a lesser amount of revenue for any such purpose; or
“(b)
Make and levy as a replacement rate, any rate or charge authorised in terms of section 150e of this Act, notwithstanding that the rate or charge, or the basis on which it is made or levied, is inconsistent with the rating policy or the funding policy, as the case may be, referred to in subsection (1)(c) of this section; or
“(c)
Make and levy any replacement rate on a differential basis, notwithstanding that no special order under section 80 or section 85 of this Act was in force at the time the rate to be replaced was made; or
“(d)
Make and levy any replacement rate on a differential basis that differs from that prescribed by a special order under section 80 or section 85 of this Act that was in force at the time the rate to be replaced was made; or
“(e)
Make and levy any replacement rate on a uniform basis, notwithstanding that any special order under section 80 or section 85 of this Act was in force at the time the rate to be replaced was made.
“150g Rates replacement proposal
“(1)
Every rates replacement proposal under section 150e of this Act shall—
“(a)
Identify the relevant year; and
“(b)
For each rate made and levied by the local authority in the relevant year, state—
“(i)
The date on which the rate was made; and
“(ii)
The name of the rate; and
“(iii)
The details specified in subsection (2)(b) and (2)(c) of section 110 of this Act; and
“(c)
Identify which of the rates referred to in paragraph (b) of this subsection are proposed to be replaced, and the reasons for their replacement; and
“(d)
In respect of each proposed replacement rate, state the details specified in subsection (2)(b) and (2)(c) of section 110 of this Act; and
“(e)
In any case to which section 150f(2)(a) of this Act applies, identify the difference between the revenue sought from the rates to be replaced and that proposed to be sought from the replacement rates, and the reasons for that difference; and
“(f)
In any case to which section 150f(2)(b) of this Act applies, explain the nature of the proposed departure from the rating policy or the funding policy, as the case may be, and the reasons for that departure; and
“(g)
In any case to which section 150f(2)(c) or (d) of this Act applies, state the information specified in paragraphs (c) and (e)(ii) of section 84 of this Act; and
“(h)
In any case to which section 150f(2)(e) of this Act applies, state the matters taken into account in proposing to make and levy the rate on a uniform basis; and
“(i)
Describe the general effect that the rates replacement proposal is expected to have on the overall liability of ratepayers or groups of ratepayers within the district for rates for the relevant year.
“(2)
In giving notice of the rates replacement proposal under section 716a(1)(b) of the Local Government Act 1974, the local authority shall give specific notice of the proposal to every ratepayer of the district.
“(3)
Every such notice of the rates replacement proposal shall include—
“(a)
A summary of the provisions of sections 150j and 150k of this Act; and
“(b)
A statement that the proposal will not affect rates made and levied in years subsequent to the relevant year, and, where a rates replacement proposal is intended in respect of any of those years, a statement of that intention.
“150h Adoption of rates replacement proposal
“(1)
On the adoption of a rates replacement proposal,—
“(a)
The replacement rates identified in the proposal shall thereby be made; and
“(b)
The rates to be replaced identified in the proposal shall cease to have any effect.
“(2)
Nothing in subsection (1)(b) of this section shall affect—
“(a)
The lawfulness of the actions of the local authority in levying any rate before the adoption of the rates replacement proposal; or
“(b)
The lawfulness of the payment of the rate and the receipt of such payment by the local authority before the adoption of the rates replacement proposal; or
“(c)
Any rates rebate granted under the Rates Rebate Act 1973 before the adoption of the rates replacement proposal; or
“(d)
Any discount given under section 131, or any additional charge imposed under section 132 of this Act, before the adoption of the rates replacement proposal; or
“(e)
Any remission of rates granted under this Act before the adoption of the rates replacement proposal; or
“(f)
The lawfulness of any action taken by the local authority, before the adoption of the rates replacement proposal, to recover unpaid rates.
“150i Adjustment of rates accounts
“(1)
Liability for replacement rates shall be calculated for the purposes of this section on the rateable properties and rateable values in the valuation roll for the relevant year.
“(2)
As soon as practicable after replacement rates are made, the local authority shall, for each property referred to in subsection (1) of this section, calculate the total liability of that property for replacement rates.
“(3)
Where the total amount of replaced rates that were levied on any property exceeds the total amount calculated under subsection (2) of this section in respect of that property, the amount of that excess shall be dealt with in accordance with section 150j of this Act.
“(4)
Where the total amount of the replaced rates that were levied on any property is less than the total amount calculated under subsection (2) of this section in respect of that property, the amount of that deficit shall be levied in accordance with section 150k of this Act.
“(5)
The local authority shall deliver to the occupier of each property a notice which—
“(a)
Identifies the replaced rates levied on that property; and
“(b)
Describes the replacement rates levied on that property in sufficient detail to enable the basis for the total amount of replacement rates to be identified; and
“(c)
Where subsection (3) of this section applies, identifies the amount of the excess and the results of the application of section I50j of this Act; and
“(d)
Where subsection (4) of this section applies, identifies the amount of the deficit and the application of section 150k of this Act; and
“(e)
Contains such other explanatory material as the local authority thinks fit.
“150j Allocation of excess
“(1)
Where subsection (3) of section 150i of this Act applies, the amount of the excess shall be credited to the rates account for that property, and shall be used—
“(a)
First, in the payment of any rates arrears relating to the relevant year; and
“(b)
Next, in the payment of any other rates arrears owing in respect of the property; and
“(c)
Next, by crediting to that account, in anticipation of rates yet to be levied, any sum then remaining.
“(2)
Notwithstanding anything in paragraph (c) of subsection (1) of this section, where, under that paragraph, an amount is credited to the rates account for a property, the occupier of that property may, at any time, apply in writing to the local authority for the refund of the whole or any part of any amount by which that rates account is in credit pursuant to that paragraph, and the local authority shall, as soon as practicable after receiving the application, make the refund.
“150k Levying of shortfall
“(1)
Where subsection (4) of section 150i of this Act applies, the amount of the deficit shall be levied on that property—
“(a)
Where, at the time that the replacement rates are made, the local authority had not made its general rates for the current year, in the current year; or
“(b)
In any other case, in the subsequent year.
“(2)
For the purposes of section 122(1)(e) of this Act, the amount of the deficit shall be identified as a replacement rates adjustment in respect of the relevant year.
“(3)
Parts VIII to XIV of this Act, and the Rates Rebate Act 1973, shall apply to the levying of the deficit as if it were a rate made and levied in the year it is levied.
“(4)
The exclusion of all or part of a property from the district of a local authority after the relevant year shall not affect the ability of the local authority to levy any deficit in respect of that property.
“150l Subdivision of property
“(1)
Where, at any time before replacement rates are made,—
“(a)
Any part of any rateable property appearing on the valuation roll for the relevant year is sold or otherwise transferred; or
“(b)
Any tenancy of any such rateable property is surrendered or terminated so far as it relates to part only of the propert comprised in the tenancy,—
the excess or deficit calculated under section 150i of this Act in respect of that property shall be allocated among the several parts thereof in proportion to the rateable values of those parts.
“(2)
Notwithstanding anything in subsection (1) of this section, where that subsection applies, the local authority may, if the local authority considers it expedient to do so,—
“(a)
Credit each of the several parts with the amount of the excess calculated in respect of the total property; or
“(b)
Cancel the deficit calculated in respect of the total property.
“150m Replacement of postponed rates
Notwithstanding anything in sections 150i to 150k of this Act, where some or all of the replaced rates have been postponed under this Act and have not become payable at the date on which the replacement rates are made, the amount of rates postponed shall be deemed to have always been adjusted by the amount of any excess under section 150i(3) of this Act or the amount of any deficit under section 150i(4) of this Act, as the case may require, and any interest charged on the postponed rates shall be adjusted accordingly.
“150n Remission of deficit
Without limiting the application of Parts XII, XIIa, XIIb, and XIII of this Act, the local authority may remit any deficit levied under this Part of this Act—
“(a)
In accordance with a policy for such remissions included in the rate replacement proposal; or
“(b)
Where the local authority considers it would be unreasonable not to do so in any particular case.”
10 Charging orders for rates
Section 186 of the principal Act is hereby amended by inserting, after subsection (4), the following subsection:
“(4a)
If after hearing the parties the Court is satisfied that the rates are payable, then, subject to subsection (5) of this section, the Court shall make an order granting a charge over the land in favour of the local authority for the amount of the rates so payable and the cost of obtaining the charge.”
This Act is administered in the Department of Internal Affairs.
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Versions
Rating Powers Amendment Act 1996
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