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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Remission, postponement, and write-off - Postponement of requirement to pay rates

89: Recording postponed rates

You could also call this:

"What happens when the council puts off collecting rates from you"

Illustration for Local Government (Rating) Act 2002

If a postponement fee is not added to the postponed rates, or if it is added but is less than the maximum set out in section 88(2), then something happens. The local authority must do something with the net cost of a postponement. You need to know that the local authority records this cost in their accounting documents as if they paid it on behalf of the ratepayer, following their postponement policy.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132763.

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Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Remission, postponement, and write-off: Postponement of requirement to pay rates

89Recording postponed rates

  1. Subsection (2) applies if—

  2. a postponement fee is not added to the postponed rates; or
    1. a postponement fee is added to the postponed rates that is less than the maximum set out in section 88(2).

      1. The local authority must record the net cost of a postponement in accounting documents as paid by the local authority on behalf of the ratepayer in accordance with the relevant objective in the postponement policy.

      Notes
      • Section 89(2): amended, on , by section 262 of the Local Government Act 2002 (2002 No 84).