4Outline

1. This Act replaces the Rating Powers Act 1988.

2. Part 1 contains—

3. preliminary provisions that provide for the commencement of the Act, state the purpose of this Act, define certain terms used in the Act, and provides that this Act binds the Crown; and
4. key provisions that state who is liable to pay rates, what land is rateable, what kinds of rates may be set, and how rates are set.

5. Part 2 contains provisions that relate to the rating information database and rates records that must be kept by a local authority to record information that is required for setting rates and to establish liability for rates.

6. Part 3 contains—

7. provisions that relate to the assessment and payment of rates, and to the recovery of unpaid rates; and
8. provisions that set out requirements that relate to remission of rates, postponement of the requirement to pay rates, and the write-off of rates.

9. Part 4 contains—

10. provisions that govern the liability for rates on Māori freehold land (including multiply-owned freehold land); and
11. provisions that govern the power to recover unpaid rates through the Māori Land Court; and
12. provisions that govern the remission and postponement of the requirement to pay rates assessed for Māori freehold land; and
13. provisions that allow Māori freehold land to be exempted from the payment of rates.

14. Part 5 contains—

15. provisions that relate to the replacement of invalid rates; and
16. miscellaneous provisions, amendments to other enactments, and transitional and savings provisions.