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
48Delivery of rates assessment and rates invoice
The rates assessment for a rating unit or separate rating area must be delivered to the ratepayer of the unit or separate rating area in accordance with section 136 before the rates invoice for any particular rates is delivered.
However, a local authority may deliver the rates invoice with the rates assessment, and is not required to deliver a separate rates invoice, if the rates assessment includes all the information required by section 46.
A rates invoice must be delivered to the ratepayer of a rating unit or separate rating area at least 14 days before the date on which a rates payment is due.
Notes
- Section 48(1): amended, on , by section 29(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
- Section 48(3): amended, on , by section 29(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).


