45 Contents of rates assessment


A rates assessment must clearly identify all of the following:


the name and address of the local authority:


the name and address of the ratepayer:


the number on the district valuation roll of the rating unit:


the legal description and location of the rating unit:


the rateable value of the rating unit:


the amount and a description of each rate:


the activities or groups of activities of the local authority that will be funded from each rate:


the relevant matters in Schedule 2 that are required to determine—


the category (if any) to which the rating unit belongs for the purposes of setting general rates differentially under section 13(2)(b):


the category (if any) to which the unit belongs for the purposes of setting a targeted rate under section 16(3)(b) or (4)(b):


information on the factors used to calculate the amount of the liability of a rating unit in respect of each targeted rate:


the financial year for which the rates are payable:


the total amount of rates payable on the rating unit for the financial year:


whether or not the local authority has a remission policy, a postponement policy, or a rates relief policy for Māori freehold land and, if so, a brief description of the criteria for rates relief under each policy:


the methods by which rates may be paid and the date or, if the rates are payable by instalments, the dates by which specified amounts must be paid:


if applicable,—


the penalty regime of the local authority; and


a warning that, if rates are not paid on time, a penalty may be added under that regime:


if an early payment of rates has been made in accordance with a policy adopted under section 56(1),—


the rates paid and any balance remaining to be paid; and


the amount of any discount allowed for the early payment of the rates; and


any credit balance remaining after payment of all rates due, adjusted for any discount allowed:


the right of ratepayers to—


inspect the rating information database and rates records; and


object to any of the information included in the rating information database and rates records.


If the ratepayer has elected to make a lump sum contribution to a local authority’s capital project, the rates assessment must also identify the targeted rates for the financial year for which, as a result of the election, no liability attaches to the rating unit.


A rates assessment may include any other information that the local authority thinks fit.


A rates assessment may be in 2 or more parts to identify the different treatment, for rating purposes, of different parts of a rating unit.


If subsection (3) applies,—


the information required under subsection (1) must be given for each part of the assessment as if each part were a separate assessment; and


each part must state that it is part of the rates assessment for the rating unit and identify the number of other parts that are included in the assessment.


If subsection (3) applies because 1 or more separate rating areas have been divided from a rating unit,—


the information required by subsection (1) must be provided for the residual rating area (if any) of the rating unit; and


a separate rates assessment must be provided for each separate rating area in the rating unit in accordance with section 98C.


See section 202 of the Urban Development Act 2020 if a rating unit is also subject to targeted rates under that Act.

Compare: 1988 No 97 s 122(1)

Section 45(1)(g): substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 45(1A): inserted, on 28 June 2006, by section 9 of the Local Government (Rating) Amendment Act 2006 (2006 No 28).

Section 45(4A): inserted, on 1 July 2021, by section 26 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Section 45(5): inserted, on 7 August 2020, by section 300 of the Urban Development Act 2020 (2020 No 42).