27Rating information database

1. A local authority must keep and maintain a rating information database.

2. The database may be kept and maintained in written or electronic form, or both.

3. The purpose of the database is—

4. to record all information required for setting and assessing rates; and
5. to enable a local authority to communicate with ratepayers; and
6. to enable members of the public to have reasonable access to the information in the database relating to the calculation of liability for rates.

7. The database must include, in relation to each rating unit within the local authority’s district,—

8. all information that relates to the unit that is included in the district valuation roll for the district; and
9. all information that relates to the unit that is required to—
   1. determine the category (if any) to which the unit belongs for setting a general rate in accordance with section 13(2)(b); or
   2. determine the category (if any) to which the unit belongs for setting a targeted rate in accordance with section 16(3)(b) or (4)(b); or
   3. calculate the amount of liability for a targeted rate under section 18; and
10. any information required under section 117K(1) that relates to the unit; and
11. if the unit is subject to targeted rates under the Urban Development Act 2020, the information required under section 212 of that Act.

12. The information in subsection (4) may be recorded separately for different parts of a rating unit if separate records are necessary because of different rating treatment of each part resulting from:

13. the inclusion of different parts in different categories under subsection (4)(b)(i) or (ii):
14. the application of Part 1 or Part 2 of Schedule 1 to one or more parts of the rating unit:
15. the application of a remission policy, a postponement policy, or a rates relief policy for Māori freehold land to 1 or more parts of the rating unit:
16. 1 or more separate rating areas being divided from a rating unit under section 98A.

17. The rating information database must be maintained so that it may be searched according to—

18. the reference number of the unit or a separate rating area; or
19. the address of the unit or a separate rating area.

21. This section does not prevent a regional council from—

22. keeping a rating information database in separate parts for the constituent districts of the region; and
23. delegating the function of maintaining those parts to the territorial authorities concerned.