Part 2Rating information database and rates records
Rates records
37Rates records
A local authority must keep and maintain a rates record for each rating unit and separate rating area in its district that clearly shows—
- the amount of the ratepayer’s liability for rates in respect of that unit or separate rating area; and
- any information required under section 117K(2) that relates to the unit or separate rating area; and
- if the unit is subject to targeted rates under the Urban Development Act 2020, the information required under section 213 of that Act.
Rates records may be kept and maintained in written or electronic form, or both.
If a rates record includes any information that is referred to in section 27(4), the local authority must ensure that the information is consistent with the current entry in the rating information database for the unit or separate rating area.
Notes
- Section 37(1): substituted, on , by section 7 of the Local Government (Rating) Amendment Act 2006 (2006 No 28).
- Section 37(1): amended, on , by section 19(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
- Section 37(1)(a): amended, on , by section 19(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
- Section 37(1)(b): amended, on , by section 19(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
- Section 37(1)(c): inserted, on , by section 300 of the Urban Development Act 2020 (2020 No 42).
- Section 37(3): amended, on , by section 19(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).