Plain language law

New Zealand law explained for everyone

Local Government (Rating) Act 2002

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

97: Rates assessment delivered to person actually using land

You could also call this:

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

If you are using Māori freehold land, the council must send the rates assessment and invoice to you. You are the person actually using the land, so you need to get these documents. The council will send them to you as stated in section 96.

When you use only part of the land, you might be treated as using the whole land for the whole year. This happens unless you can prove you only used part of it. You are using land described in section 96(1)(a), which explains how this works.

This rule is important because it overrides other rules, like sections 44 and 46. These rules do not apply in this situation. You should know that this rule is part of the law, and it affects how you get your rates assessment and invoice.

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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=DLM132784.

Topics:
Māori affairs > Māori landGovernment and voting > Local councils
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96: Person actually using land liable for rates, or

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

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98: Ratepayer of underlying rating unit not liable for rates on separate rating area, or

"You don't pay rates for a separate area within your property"

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

97Rates assessment delivered to person actually using land

  1. If section 96 applies, the rates assessment and rates invoice must be delivered to the person actually using the rateable Māori freehold land.

  2. A person who is actually using land described in section 96(1)(a) (other than land in a separate rating area) and who is using only part of the rateable Māori freehold land during a financial year must be treated as having used the whole of that land for the whole of that financial year unless that person establishes otherwise.

  3. This section overrides sections 44 and 46.

Notes
  • Section 97(2): amended, on , by section 46 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).