Local Government (Rating) Act 2002

Rating of Māori freehold land - Charging orders

100: Matters that must be taken into account by Māori Land Court

You could also call this:

"Things the Māori Land Court must think about when dealing with unpaid rates on Māori land"

When the Māori Land Court is considering an application made under section 99, you need to think about some things. The Court must consider the area and location of Māori freehold land where rates have not been paid. They must also think about who is using the land and if that person has an interest in it.

The Court must consider what the land is being used for and if the local authority has tried to get the rates paid by the trustees if the land is held in trust. They must look at the value of the land as shown in the latest district valuation roll made under the Rating Valuations Act 1998, and when that value was determined.

The Court must also think about who has been sent rates assessments for the land, any objections to the rates, and the objectives set out in section 17(1) of Te Ture Whenua Maori Act 1993. If you are the owner of the land or representing the owner, you can use any defence that is available to a ratepayer.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM132788.


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99: Application for charging order, or

"Asking for a charging order on Māori land when rates are unpaid"


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101: Powers of Māori Land Court to make charging order, or

"Māori Land Court can order you to pay unpaid rates after 6 months"

Part 4Rating of Māori freehold land
Charging orders

100Matters that must be taken into account by Māori Land Court

  1. In a hearing by the Māori Land Court of an application made under section 99, the Māori Land Court must have regard to—

  2. the area and location of Māori freehold land in respect of which rates are unpaid; and
    1. the name of any person actually using all or part of the rating unit during the period that the rates were unpaid; and
      1. whether that person has an interest in the land; and
        1. the purpose for which that person used the land during the period the rates were unpaid; and
          1. 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
            1. 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
              1. 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
                1. all objections to the rates; and
                  1. the objectives set out in section 17(1) of Te Ture Whenua Maori Act 1993.
                    1. Any defence that is available to a ratepayer is open to the owners of the land or their representatives.