Part 4Rating of Māori freehold land
Remission, postponement, and exemption of rates
117Effect of exemption
An order made under section 116 may—
- apply to specified Māori freehold land or to any specified class of that land; and
- release the persons liable from liability for rates that were unpaid before the order was made.
If an order is made under section 116, the local authority must write off any rates referred to in subsection (1)(b).