5Interpretation

1. In this Act, unless the context otherwise requires,—

   abandoned land, in relation to a rating unit, has the meaning given to it in section 77

   annual plan means an annual plan adopted under section 95 of the Local Government Act 2002

   annual value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

   capital project has the meaning set out in section 117A

   capital value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

   common marine and coastal area has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

   customary marine title area has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

   district means the district of a local authority; and includes a region

   district valuation roll means,—

   1. in relation to a territorial authority, a roll prepared for a district under section 7 of the Rating Valuations Act 1998 and approved under section 11 of that Act; and
   2. in relation to a regional council, the current district valuation rolls for the districts of the territorial authorities within its region

   due date, in relation to a rate or part of a rate, means the last day for payment of the rate, or part of the rate, that is set out in the rates assessment

   dwelling means a building or part of a building occupied as residential accommodation and includes—

   1. a garage, a shed, and any other building used in connection with the dwelling; and
   2. the land attached or appurtenant to the dwelling and commonly used in connection with the dwelling

   early payment policy means a policy for the early payment of rates under section 55 or section 56

   financial year means a period of 12 months beginning on 1 July

   funding impact statement means,—

   1. in relation to the first financial year to which a long-term plan relates, the funding impact statement included in the plan under clause 15 of Schedule 10 of the Local Government Act 2002; and
   2. in relation to any other year, the funding impact statement included, under clause 20 of Schedule 10 of the Local Government Act 2002, in the annual plan adopted for that year under section 95 of that Act

   general rate means a rate set under section 13

   land means all land, tenements, and hereditaments, whether corporeal or incorporeal, in New Zealand, and all chattel or other interests in the land, and all trees growing or standing on the land

   land transfer register means the register kept under section 9 of the Land Transfer Act 2017

   land value has the meaning set out in section 2(1) of the Rating Valuations Act 1998

   local authority means a territorial authority or a regional council

   long-term plan means a long-term plan under section 93 of the Local Government Act 2002

   lump sum contribution has the meaning set out in section 117A

   Māori freehold land means land whose beneficial ownership has been determined by the Māori Land Court by freehold order

   Māori freehold land in multiple ownership means Māori freehold land owned by more than 2 persons

   owner means the person who, whether jointly or separately, is seized or possessed of, or entitled to, any estate or interest in land constituting a rating unit

   person actually using land or person actually using a rating unit means a person who, alone or with others,—

   1. leases the land; or
   2. does 1 or more of the following things on the land for profit or other benefit:
      1. resides on the land:
      2. depastures or maintains livestock on the land:
      3. stores anything on the land:
      4. uses the land in any other way

   postponed rates means rates for which the requirement to pay is postponed

   postponement policy means a policy under section 110 of the Local Government Act 2002

   public notice means—

   1. a notice published in a newspaper circulating generally in the district; or
   2. if there is no newspaper in general circulation in a district, a notice exhibited on placards that are affixed in public places in the district to which the subject matter of the notice relates

   Public Trust has the same meaning as in the Public Trust Act 2001

   rate—

   1. means a general rate, a targeted rate, or a uniform annual general charge that is set in accordance with subpart 2 of Part 1; and
   2. includes a penalty added to a rate in accordance with section 58; but
   3. does not include a lump sum contribution

   rateable value means the rateable value of land under section 13(3)

   rates assessment means the document that gives notice of the ratepayer’s liability to pay rates on a rating unit or separate rating area

   rates invoice means the document that notifies a ratepayer of the amount of rates that are payable for a rating unit or separate rating area under section 46

   rates record means the record maintained by a local authority under section 37

   rating information database means the database that is required to be kept by a local authority under section 27

   rating sale or rating lease means a sale or lease of a rating unit under section 68 to enforce a judgment for rates

   rating unit means a rating unit for the purposes of the Rating Valuations Act 1998

   regional council means a regional council within the meaning of the Local Government Act 2002

   remission policy means a policy under section 109 of the Local Government Act 2002

   remitted rates means rates for which the requirement to pay is remitted

   residual rating area means the part of a rating unit (if any) that remains after 1 or more separate rating areas are divided from the rating unit

   sale includes a sale under an agreement for sale and purchase

   separate rating area means land that has become a separate rating area under section 98A

   sewage disposal includes sewage collection and sewage treatment

   special consultative procedure means the procedure set out in section 83 of the Local Government Act 2002

   structure has the meaning given in section 9(1) of the Marine and Coastal Area (Takutai Moana) Act 2011

   targeted rate means a rate set under section 16 or section 19

   territorial authority means a territorial authority within the meaning of the Local Government Act 2002

   Te Urewera Board and trustees have the meanings given in section 7 of the Te Urewera Act 2014

   underlying rating unit means a rating unit which has been divided into separate rating areas under section 98A

   uniform annual general charge means a rate set under section 15.