108 Policy on remission and postponement of rates on Māori freehold land

(1)

If a policy adopted under section 102(1) provides for the remission of rates on Māori freehold land, the policy must state—

(a)

the objectives sought to be achieved by the remission of rates; and

(b)

the conditions and criteria to be met in order for rates to be remitted.

(2)

If a policy adopted under section 102(1) provides for the postponement of the requirement to pay rates on Māori freehold land, the policy must state—

(a)

the objectives sought to be achieved by a postponement of the requirement to pay rates; and

(b)

the conditions and criteria to be met in order for the requirement to pay rates to be postponed.

(3)

For the avoidance of doubt, a policy adopted under section 102(1) is not required to provide for the remission of, or postponement of the requirement to pay, rates on Māori freehold land.

(4)

In determining a policy under section 102(1), the local authority must consider the matters set out in Schedule 11.

(4A)

A policy adopted under section 102(1) must be reviewed at least once every 6 years using a consultation process that gives effect to the requirements of section 82.

(5)

For the purposes of this section, the term rates includes penalties payable on unpaid rates.

Section 108(1): amended, on 27 November 2010, by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 108(2): amended, on 27 November 2010, by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 108(3): amended, on 27 November 2010, by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 108(4): amended, on 27 November 2010, by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 108(4A): replaced, on 8 August 2014, by section 39 of the Local Government Act 2002 Amendment Act 2014 (2014 No 55).