Local Government (Rating) Act 2002

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


57 Penalties on unpaid rates


A local authority may, by resolution, authorise penalties to be added to rates that are not paid by the due date.


A resolution made under subsection (1) must—


be made not later than the date when the local authority sets the rates for the financial year; and




how the penalty is calculated; and


the date that the penalty is to be added to the amount of the unpaid rates.


A penalty must not—


exceed 10% of the amount of the unpaid rates on the date when the penalty is added; or


be added to rates postponed under section 87 until the rates become payable.

Compare: 1988 No 97 s 132(1)–(3)