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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Assessment, payment, and recovery - Notice to ratepayers of rates liability

47: Issue of amended rates invoice

You could also call this:

"Getting a new rates bill if the first one is wrong"

Illustration for Local Government (Rating) Act 2002

If you get a rates invoice that is incorrect, you will get a new one with the correct amount. This new invoice must be sent to you in the same way as the first one, as stated in section 46. You will see the correct amount of rates you need to pay for your property.

You still have to pay your rates, even if the first invoice was wrong. Getting a new invoice does not change how much you owe.

If you get a new invoice, there is no time limit for when it must be sent to you. Also, you will not be charged extra fees for the difference between the old and new invoices until 14 days after you get the new one.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132298.

Topics:
Government and voting > Local councilsHousing and property > Land use
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46: Rates invoice, or

"Bill for paying rates on your property"

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48: Delivery of rates assessment and rates invoice, or

"Getting your rates bill: how and when it's sent to you"

Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Notice to ratepayers of rates liability

47Issue of amended rates invoice

  1. If a rates invoice is incorrect as to the amount of rates payable by a ratepayer in respect of a rating unit or separate rating area, an amended invoice must be delivered to the ratepayer in accordance with section 46 setting out the correct liability of the ratepayer as to the amount of rates due for the rating unit or separate rating area.

  2. The ratepayer’s liability to pay is not affected by the fact that correction of the rates invoice is required.

  3. If an amended rates invoice is required under subsection (1),—

  4. there is no limit as to the time by which delivery must be made:
    1. penalties must not be charged on the difference between the amount stated on the incorrect rates invoice and the amount stated on the amended invoice before a date 14 days after delivery of the amended invoice.

      Notes
      • Section 47(1): amended, on , by section 28 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).