Local Government (Rating) Act 2002

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Version as at 1 July 2022

Local Government (Rating) Act 2002

Public Act		2002 No 6
Date of assent		30 March 2002
Commencement		see section 2

Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Department of Internal Affairs.

1	Title
	Part 1 Preliminary and key provisions
	Subpart 1—Preliminary provisions
2	Commencement
3	Purpose
4	Outline
5	Interpretation
5A	Transitional, savings, and related provisions
5A	Temporary definition of public notice as result of outbreak of COVID-19 [Repealed]
6	Act binds the Crown
	Subpart 2—Key provisions
	What is rateable?
7	Rateable land
8	Non-rateable land
9	Non-rateable land liable for certain rates
	Who is a ratepayer?
10	Who is ratepayer?
11	Entry of ratepayer in rating information database and district valuation roll
	Who must pay rates?
12	Liability for rates
	What kinds of rates may be set?
13	General rate
14	Categories of rateable land for setting general rate differentially
15	Uniform annual general charge
16	Targeted rate
17	Categories of rateable land for setting targeted rate
18	Calculating liability for targeted rate
19	Targeted rate for water supply
19A	Rates not to overlap with targeted rates under Urban Development Act 2020
20	Rating units in common ownership
20A	Rating units of Māori freehold land used as a single unit
	Maximum revenue from certain rates
21	Certain rates must not exceed 30% of total rates revenue
22	Defence land
	How are rates set?
23	Procedure for setting rates
24	Due date or dates for payment
	Regulations relating to rating of educational establishments
25	Regulations relating to rating of educational establishments
26	Report of Ministerial review of rating practice in relation to educational establishments
	Part 2 Rating information database and rates records
	Rating information database
27	Rating information database
28	Inspection of rating information database
28A	Inspection of complete rating information database
28B	Local authority must inform owners of rating units and ratepayers for separate rating areas of right to withhold certain information from database
28C	Owner of rating unit and ratepayer for separate rating area entered on database may require local authority to withhold information from database
28D	Transitional provision for local authority to establish database [Repealed]
29	Objections to rating information database
	Notification of change in circumstances
30	Interpretation
31	Notification of change of ownership of rating unit
32	Notification of surrender or termination of lease or licence
33	Notification of transfer or assignment of lease or licence
34	Effect of notice on liability for rates
35	When name of ratepayer entered in rating information database may be removed
36	Notification of change of name
	Rates records
37	Rates records
38	Inspection of rates records
39	Objection to rates records
40	Local authority may correct errors in rating information database and rates records
41	Amended assessment if error in rating information database or rates record is corrected
41A	Amended assessment to give effect to objection to valuation under Rating Valuations Act 1998
42	Recovery of additional rates in certain cases
	Part 3 Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
	Subpart 1—Assessment, payment, and recovery
	Basis for assessment of rates
43	Rates must be assessed in accordance with values and factors
	Notice to ratepayers of rates liability
44	Notice of rates assessment
45	Contents of rates assessment
46	Rates invoice
47	Issue of amended rates invoice
48	Delivery of rates assessment and rates invoice
49	Late delivery of rates invoice
50	Rates invoice based on previous year’s rates
51	Combined rates assessment and rates invoice
	Collection of rates
52	Payment of rates
53	One or more local authorities may appoint collector
54	Power not to collect small amounts
	Provision for early payment of rates
55	Policy for early payment of rates in current financial year
56	Policy for payment of rates for subsequent financial year
	Penalties
57	Penalties on unpaid rates
58	Imposition of penalty
	Recovery of unpaid rates
59	Rates are charge against rating unit
60	Invalidity of rates not ground for refusal to pay rates
	Recovery from persons other than owner
61	Default by person other than owner
62	Recovery of rates if owner in default
62A	Person actually using certain abandoned general land liable for rates
	Legal proceedings to recover rates
63	Legal proceedings to recover rates
64	Service of summons
65	Limitation of time for recovery of rates
65A	Recovery of unpaid rates from person actually using certain land
66	Registration of charging order for judgment for rates
	Rating sales and leases
67	Enforcement of judgment
68	Rating sale or lease
69	Service of notice
70	Rating unit may be sold or leased
71	How rating sale or lease must be conducted
72	Further powers and duties of Registrar
73	Execution of documents for rating sale or lease
74	Presumption of valid rating sale or lease
75	Application of proceeds of rating sale or lease
	Legal proceedings to recover unpaid levies with unpaid rates
75A	Unpaid levy under Infrastructure Funding and Financing Act 2020
75B	Application of proceeds of rating sale or lease that involves levy
76	Application of balance of proceeds
	Abandoned land
77	Sale or lease of abandoned land
78	Court may order sale or lease of abandoned land
79	Conduct of sale or lease of abandoned land
80	Execution of documents for abandoned land
81	Presumption that sale or lease valid
82	Application of proceeds of sale or lease
83	Registration of instruments
83A	Unpaid levy under Infrastructure Funding and Financing Act 2020
83B	Application of proceeds of sale or lease
	Crown land
84	Crown land held on lease or licence
	Subpart 2—Remission, postponement, and write-off
	Remission of rates
85	Remission of rates
86	Recording remitted rates
	Postponement of requirement to pay rates
87	Postponement of requirement to pay rates
88	Postponement fee may be added to postponed rates
89	Recording postponed rates
90	Postponed rates may be registered as charge on rating unit
	Power of chief executive to write off rates
90A	Chief executive may write off rates that cannot be recovered
90B	Chief executive may write off rates of deceased owners of Māori freehold land
90C	Chief executive may delegate power to write off rates
90D	Amount of rates written off to be included in notes to financial statements
	Part 4 Rating of Māori freehold land
91	Liability of Māori freehold land for rates
	District valuation rolls
92	Recording name of ratepayer
	Land vested in trustees
93	Limitation on trustee liability
	Māori freehold land in multiple ownership
94	Appointment of person to receive notices
95	Effect of appointment of owner or agent
	Person actually using Māori freehold land in multiple ownership or separate rating areas
96	Person actually using land liable for rates
97	Rates assessment delivered to person actually using land
98	Ratepayer of underlying rating unit not liable for rates on separate rating area
	Separate rating areas on Māori freehold land
98A	How rating unit on Māori freehold land divided into separate rating areas
98B	Apportionment of rates for separate rating areas
98C	Contents of rates assessment for separate rating area
98D	When separate rating area divided from rating area
98E	How separate rating area ceases to be a separate rating area
98F	Election to make lump sum contributions must be made on behalf of underlying rating unit
	Charging orders
99	Application for charging order
100	Matters that must be taken into account by Māori Land Court
101	Powers of Māori Land Court to make charging order
102	Charging order must be registered
103	Charging order in favour of owner paying rates
	Effect of charging orders
104	Effect of charging order
105	Charging order in force until discharged
106	Consolidation of charging orders
107	Charging order apportioned if land partitioned
	Enforcement of charging orders
108	Māori Land Court may enforce charging order
109	Scope of order
110	Cancellation of order to enforce charging order
111	Māori Land Court may make order for payment
	Discharge of charging orders
112	Discharge of charging order in full or in part
113	Notation and registration of discharge
	Remission, postponement, and exemption of rates
114	Remission of rates on Māori freehold land generally
114A	Remission of rates for Māori freehold land under development
115	Postponement of requirement to pay rates
116	Exemption of Māori freehold land from rates
117	Effect of exemption
	Part 4A Lump sum contributions
117A	Interpretation
117B	Local authority may fund capital project by lump sum contributions
117C	Requirement to pay lump sum contribution must not be imposed on ratepayers
117D	Consequences for local authority if capital project funding plan adopted
	Capital project funding plans
117E	Contents of capital project funding plan
	Invitations to make lump sum contribution
117F	Invitations to make lump sum contribution
117G	Contents of invitation
	Elections to make lump sum contribution
117H	Eligible ratepayer may elect to make lump sum contribution
117I	Lump sum contribution invoice
117J	Consequences for eligible ratepayer (and any future ratepayers) of election to make lump sum contribution
	Local authority must record certain matters
117K	Local authority must record elections and lump sum contributions in rating information database and rates records
	Change of ownership of rating unit
117L	Local authority must notify new ratepayer of liability in respect of rating unit for lump sum contribution
	Recalculation of lump sum contributions
117M	Recalculation of lump sum contributions
	Late payment or non-payment of lump sum contribution
117N	Late payment or non-payment of lump sum contribution
	Part 5 Replacement of rates and miscellaneous matters
	Subpart 1—Replacement of rates
118	Interpretation
	Setting rates again
119	Local authority may set rates again
	Replacing invalid rates
120	Replacement of invalid rates
121	Notice that rates will be replaced
122	Matters relevant to setting replacement rates
	Rates replacement proposal
123	Rates replacement proposal
124	Adoption of rates replacement proposal
	Effect of replacement rates
125	Adjustment of rates due on properties
126	Allocation of excess
127	Assessment of deficit
	Particular circumstances
128	Subdivision of rating unit
129	Replacement of postponed rates
130	Cancellation of deficit
	Subpart 2—Miscellaneous matters
131	Estimate of projected valuation by regional council
132	Delegation
133	In certain cases Governor-General in Council may extend time or validate proceedings
134	Judge, etc, not interested merely by being ratepayer
135	Evidence of certain matters
136	Notification
	Amendments, savings, repeals of other enactments, and transitional provisions
137	Amendments to other enactments
138	Repeals and savings
139	Transitional provision for rates remission
140	Transitional provisions for rates postponement
141	Transitional provision for rates-postponement values
142	Transitional provision for special rateable values
143	Certain terms in other enactments must be treated as terms under this Act
144	Certain terms in leases, licences, and contracts must be treated as terms under this Act
145	Saving relating to lump sum contributions
146	Savings for rates made in accordance with classification or differential systems
147	Act does not limit charging powers
	Schedule 1AA Transitional, savings, and related provisions
	Schedule 1 Categories of non-rateable land
	Schedule 2 Matters that may be used to define categories of rateable land
	Schedule 3 Factors that may be used in calculating liability for targeted rates
	Schedule 3A Lump sum contributions
	Schedule 4 Amendments to Rating Valuations Act 1998
	Schedule 5 Amendments to other Acts and regulations
	Schedule 6 Repeals and revocations
	Local Government (Rating) Amendment Act 2006
	Notes

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