Plain language law

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Local Government (Rating) Act 2002

Rating of Māori freehold land - Person actually using Māori freehold land in multiple ownership or separate rating areas

96: Person actually using land liable for rates

You could also call this:

"You must pay rates for land you use, even if you don't own it."

If you are using Māori freehold land, you are liable for the rates on that land. This applies if the land is in a rating unit with multiple owners and no trustee, or if it is in a separate rating area. You are liable for the rates whether or not you own the land.

If someone has been appointed to receive the rates assessment and invoice for the land under section 94(2), you are still liable for the rates if you are using the land. This rule overrides section 12.

You will have to pay the rates if you are using the land, even if you do not own it or someone else is receiving the rates bills.

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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=DLM132782.

Topics:
Housing and property > Land useMāori affairs > Māori landGovernment and voting > Local councils
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95: Effect of appointment of owner or agent, or

"What happens when someone is chosen to deal with rates for Māori freehold land"

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97: Rates assessment delivered to person actually using land, or

"Council sends rates bills to the person using Māori freehold land"

Part 4Rating of Māori freehold land
Person actually using Māori freehold land in multiple ownership or separate rating areas

96Person actually using land liable for rates

  1. A person actually using land is liable for the rates on that land if the land is Māori freehold land—

  2. in a rating unit in multiple ownership that is not vested in a trustee; or
    1. in a separate rating area.

      1. Repealed

      2. If there is a person actually using the land, subsection (1) applies whether or not—

      3. the person actually using the land is one of the owners of the land; or
        1. a person has also been appointed under section 94(2) to receive the rates assessment and the rates invoice for the land.

          1. This section overrides section 12.

          Notes
          • Section 96(1): replaced, on , by section 45(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
          • Section 96(2): repealed, on , by section 45(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).