Part 4Rating of Māori freehold land
Remission, postponement, and exemption of rates
115Postponement of requirement to pay rates
A local authority must postpone the requirement to pay all or part of the rates on Māori freehold land (including penalties for unpaid rates) 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 postponement of the requirement to pay rates; and
- the ratepayer has applied in writing for a postponement; and
- the local authority is satisfied that the conditions and criteria in the policy are met.
Sections 87(2), and 88 to 90 apply to postponements made under subsection (1).
This section does not limit the application of section 87 to Māori freehold land.
Notes
- Section 115(1)(a): substituted, on , by section 262 of the Local Government Act 2002 (2002 No 84).
- Section 115(1)(a): amended, on , by section 50 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).