Part 4Rating of Māori freehold land
Remission, postponement, and exemption of rates
114Remission of rates on Māori freehold land generally
A local authority may remit all or part of the rates (including penalties for unpaid rates) on Māori freehold land if—
- its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the remission of the rates; and
- the local authority is satisfied that the conditions and criteria in the policy are met.
Sections 85(2) and 86 apply to a remission made under subsection (1).
This section does not limit the application of section 85 to Māori freehold land.
Notes
- Section 114 heading: amended, on , by section 49 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
- Section 114(1)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
- Section 114(1)(a): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).