Local Government (Rating) Act 2002

Notice to ratepayers of rates liability

44 Notice of rates assessment

(1)

A local authority must deliver a rates assessment to a ratepayer to give notice of the ratepayer’s liability for rates on a rating unit or separate rating area.

(2)

A ratepayer is liable for rates on a rating unit or separate rating area when the local authority delivers the rates assessment for that unit or separate rating area to the ratepayer.

(3)

See section 201 of the Urban Development Act 2020 if the rating unit is also subject to targeted rates under that Act.

Compare: 1988 No 97 s 122(1), (3)

Section 44(1): amended, on 1 July 2021, by section 25(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 44(2): amended, on 1 July 2021, by section 25(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 44(3): inserted, on 7 August 2020, by section 300 of the Urban Development Act 2020 (2020 No 42).