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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 - Collection of rates

53: One or more local authorities may appoint collector

You could also call this:

"Councils can choose someone to collect rates on their behalf"

Illustration for Local Government (Rating) Act 2002

One or more local authorities can choose a person or another local authority to collect the rates they have set. You need to know that this person is called a collector and they work on behalf of the local authorities. They collect the rates that you have to pay.

If a collector works for two or more local authorities, they can put all your rates together in one assessment, but they must make it clear which rates belong to which local authority. They also have to include certain information, as stated in section 45, for each local authority. This information helps you understand what you are paying for.

The collector can also put all your rates payments together in one invoice, but again, they must clearly show which rates are for which local authority. They must also include certain information, as stated in section 46, for each local authority. This helps you keep track of your payments.

A local authority and a collector can agree on other ways to deliver rates assessments and invoices, and to collect rates, as long as they follow the rules set out for assessments and invoices. You should be aware that these rules are in place to help you understand your rates payments. The local authority and collector must make sure they meet these requirements.

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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=DLM132705.

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Government and voting > Local councilsMoney and consumer rights > Taxes
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Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Collection of rates

53One or more local authorities may appoint collector

  1. One or more local authorities may appoint a person or a local authority to collect the rates they assess.

  2. A collector who acts on behalf of 2 or more local authorities may, in a single rates assessment, combine all the rates for which a ratepayer is liable to each local authority, but the rates assessment must—

  3. clearly distinguish the rates that are payable to each local authority; and
    1. set out the information required by section 45 as it relates to each local authority.

      1. A collector who acts on behalf of 2 or more local authorities may combine in a single rates invoice all the rates payments payable by a ratepayer to each local authority for a particular period, but the rates invoice must—

      2. clearly distinguish the rates that are due to each local authority; and
        1. set out the information required by section 46 as it relates to each local authority.

          1. A local authority and a collector may agree to any other arrangement for the delivery of rates assessments and rates invoices, and for the collection of rates, but only if the rates assessments and rates invoices meet the requirements of subsections (2) and (3) respectively.