Local Government (Rating) Act 2002

If you need more information about this Act, please contact the administering agency: Department of Internal Affairs
5 Interpretation

In this Act, unless the context otherwise requires,—

abandoned land, in relation to a rating unit, has the meaning given to it in section 77

annual plan means an annual plan adopted under section 95 of the Local Government Act 2002

annual value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

capital project has the meaning set out in section 117A

capital value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

common marine and coastal area has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

customary marine title area has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

district means the district of a local authority; and includes a region

district valuation roll means,—

(a)

in relation to a territorial authority, a roll prepared for a district under section 7 of the Rating Valuations Act 1998 and approved under section 11 of that Act; and

(b)

in relation to a regional council, the current district valuation rolls for the districts of the territorial authorities within its region

due date, in relation to a rate or part of a rate, means the last day for payment of the rate, or part of the rate, that is set out in the rates assessment

dwelling means a building or part of a building occupied as residential accommodation and includes—

(a)

a garage, a shed, and any other building used in connection with the dwelling; and

(b)

the land attached or appurtenant to the dwelling and commonly used in connection with the dwelling

early payment policy means a policy for the early payment of rates under section 55 or section 56

financial year means a period of 12 months beginning on 1 July

funding impact statement means,—

(a)

in relation to the first financial year to which a long-term plan relates, the funding impact statement included in the plan under clause 15 of Schedule 10 of the Local Government Act 2002; and

(b)

in relation to any other year, the funding impact statement included, under clause 20 of Schedule 10 of the Local Government Act 2002, in the annual plan adopted for that year under section 95 of that Act

general rate means a rate set under section 13

land means all land, tenements, and hereditaments, whether corporeal or incorporeal, in New Zealand, and all chattel or other interests in the land, and all trees growing or standing on the land

land transfer register means the register kept under section 9 of the Land Transfer Act 2017

land value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

local authority means a territorial authority or a regional council

long-term plan means a long-term plan under section 93 of the Local Government Act 2002

lump sum contribution has the meaning set out in section 117A

Māori freehold land means land whose beneficial ownership has been determined by the Māori Land Court by freehold order

Māori freehold land in multiple ownership means Māori freehold land owned by more than 2 persons

owner means the person who, whether jointly or separately, is seized or possessed of, or entitled to, any estate or interest in land constituting a rating unit

person actually using land or person actually using a rating unit means a person who, alone or with others,—

(a)

leases the land; or

(b)

does 1 or more of the following things on the land for profit or other benefit:

(i)

resides on the land:

(ii)

depastures or maintains livestock on the land:

(iii)

stores anything on the land:

(iv)

uses the land in any other way

postponed rates means rates for which the requirement to pay is postponed

postponement policy means a policy under section 110 of the Local Government Act 2002

public notice means—

(a)

a notice published in a newspaper circulating generally in the district; or

(b)

if there is no newspaper in general circulation in a district, a notice exhibited on placards that are affixed in public places in the district to which the subject matter of the notice relates

Public Trust has the same meaning as in the Public Trust Act 2001

rate—

(a)

means a general rate, a targeted rate, or a uniform annual general charge that is set in accordance with subpart 2 of Part 1; and

(b)

includes a penalty added to a rate in accordance with section 58; but

(c)

does not include a lump sum contribution

rateable value means the rateable value of land under section 13(3)

rates assessment means the document that gives notice of the ratepayer’s liability to pay rates on a rating unit or separate rating area

rates invoice means the document that notifies a ratepayer of the amount of rates that are payable for a rating unit or separate rating area under section 46

rates record means the record maintained by a local authority under section 37

rating information database means the database that is required to be kept by a local authority under section 27

rating sale or rating lease means a sale or lease of a rating unit under section 68 to enforce a judgment for rates

rating unit means a rating unit for the purposes of the Rating Valuations Act 1998

regional council means a regional council within the meaning of the Local Government Act 2002

remission policy means a policy under section 109 of the Local Government Act 2002

remitted rates means rates for which the requirement to pay is remitted

residual rating area means the part of a rating unit (if any) that remains after 1 or more separate rating areas are divided from the rating unit

sale includes a sale under an agreement for sale and purchase

separate rating area means land that has become a separate rating area under section 98A

sewage disposal includes sewage collection and sewage treatment

special consultative procedure means the procedure set out in section 83 of the Local Government Act 2002

structure has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

targeted rate means a rate set under section 16 or section 19

territorial authority means a territorial authority within the meaning of the Local Government Act 2002

Te Urewera Board and trustees have the meanings given in section 7 of the Te Urewera Act 2014

underlying rating unit means a rating unit which has been divided into separate rating areas under section 98A

uniform annual general charge means a rate set under section 15.

Compare: 1988 No 97 s 2

Section 5 annual plan: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 capital project: inserted, on 28 June 2006, by section 4(1) of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 5 common marine and coastal area: inserted, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

Section 5 customary marine title area: inserted, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

Section 5 district: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 dwelling: inserted, on 1 July 2021, by section 6(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 funding impact statement: inserted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 funding impact statement paragraph (a): substituted, on 27 November 2010, by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 5 funding impact statement paragraph (b): amended, on 27 November 2010, by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 5 land transfer register: amended, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).

Section 5 long-term council community plan: repealed, on 27 November 2010, by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 5 long-term plan: inserted, on 27 November 2010, by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 5 lump sum contribution: inserted, on 28 June 2006, by section 4(1) of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 5 person actually using land: repealed, on 1 July 2021, pursuant to section 45(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 person actually using land or person actually using a rating unit: inserted, on 1 July 2021, by section 6(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 postponement policy: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 rate paragraph (b): amended, on 28 June 2006, by section 4(2) of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 5 rate paragraph (c): added, on 28 June 2006, by section 4(2) of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 5 rates assessment: amended, on 1 July 2021, by section 6(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 rates invoice: amended, on 1 July 2021, by section 6(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 regional council: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 remission policy: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 residual rating area: inserted, on 1 July 2021, by section 6(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 separate rating area: inserted, on 1 July 2021, by section 6(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 5 special consultative procedure: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 structure: inserted, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

Section 5 territorial authority: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 5 Te Urewera Board and trustees: inserted, on 28 July 2014, by section 138 of the Te Urewera Act 2014 (2014 No 51).

Section 5 underlying rating unit: inserted, on 1 July 2021, by section 6(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).