Part 4Rating of Māori freehold land
Charging orders
100Matters that must be taken into account by Māori Land Court
In a hearing by the Māori Land Court of an application made under section 99, the Māori Land Court must have regard to—
- the area and location of Māori freehold land in respect of which rates are unpaid; and
- the name of any person actually using all or part of the rating unit during the period that the rates were unpaid; and
- whether that person has an interest in the land; and
- the purpose for which that person used the land during the period the rates were unpaid; and
- if the land is vested in trustees, whether all reasonable steps have been taken by the local authority to obtain payment of the rates from the trustees; and
- details of the value of the land as appearing in the latest district valuation roll made under the Rating Valuations Act 1998, and the date at which the value was determined; and
- the names and addresses of the persons to whom rates assessments for the land have been delivered at any time during the period for which the rates were assessed; and
- all objections to the rates; and
- the objectives set out in section 17(1) of Te Ture Whenua Maori Act 1993.
Any defence that is available to a ratepayer is open to the owners of the land or their representatives.