Part 2Rating information database and rates records
Rates records
39Objection to rates records
A ratepayer, or a person who has become liable to pay rates under section 61 or section 62, may object to the information contained in the rates records on either or both of the following grounds:
- that the rates are incorrectly calculated:
- that the rates balance shown in respect of the rating unit or separate rating area is incorrect.
Objections must be lodged with the local authority.
A local authority must notify the ratepayer in writing of its decision on an objection and, if the objection is upheld, correct the entry in the rates record accordingly.
Notes
- Section 39(1)(b): amended, on , by section 21 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).


