Local Government (Rating) Act 2002

62A Person actually using certain abandoned general land liable for rates


This section applies to land if—


the land is general land that ceased to be Māori land under Part 1 of the Maori Affairs Amendment Act 1967; and


the land is beneficially owned by the persons, or by the descendants of the persons, who beneficially owned the land immediately before the land ceased to be Māori land; and


rates have not been paid to the local authority by the owner of the land for 3 years or more; and


the owner of the land—


is unknown; or


cannot be found after due inquiry and has no known agent in New Zealand; or


is deceased and has no personal representative; or


has given notice to the local authority that they intend to abandon or have abandoned the land.


A person actually using land to which this section applies is liable for rates on the land in respect of the period commencing on or after the date they started using the land.


A person actually using only part of a rating unit of land to which this section applies during a financial year must be treated as having used the whole of the rating unit for the whole of the financial year unless the person establishes otherwise.


The rates assessment and rates invoice must be delivered to the person actually using the land to which this section applies.


This section overrides sections 44 and 46.

Section 62A: inserted, on 13 April 2021, by section 33 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).