Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Provision for early payment of rates
55Policy for early payment of rates in current financial year
A local authority may adopt a policy for the payment of some or all rates that are identified in the rates assessment before the due date or dates for those rates in the current financial year.
A policy adopted under subsection (1)—
- must be adopted using the special consultative procedure; and
- may be included in the long-term
plan. A policy adopted under this section may provide for the local authority to discount the amount of the rates if payment is made by a specified date before the due date or dates.
Notes
- Section 55(2)(b): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
- Section 55(2)(b): amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).


