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Local Government (Rating) Act 2002

Replacement of rates and miscellaneous matters - Miscellaneous matters - Amendments, savings, repeals of other enactments, and transitional provisions

141: Transitional provision for rates-postponement values

You could also call this:

"Special rules for farm rates that were set before 2003"

Illustration for Local Government (Rating) Act 2002

If you have farmland and its rates-postponement value was determined under section 22 of the Rating Valuations Act 1998 before 1 July 2003, then some special rules apply. These rules are from the Rating Powers Act 1988, which is an old law. You will still follow these old rules for rates on your land. The old rules will be modified to fit the new law, so it's like your rates are remitted or postponed under the new law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM133505.

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Housing and property > Land useMoney and consumer rights > Taxes
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140: Transitional provisions for rates postponement, or

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Part 5Replacement of rates and miscellaneous matters
Miscellaneous matters: Amendments, savings, repeals of other enactments, and transitional provisions

141Transitional provision for rates-postponement values

  1. Subsection (2) applies if a rates-postponement value of farmland that is determined under section 22 of the Rating Valuations Act 1998 is entered on the valuation roll before 1 July 2003.

  2. Sections 158(1) and (2), 159, and 163 to 166 of the Rating Powers Act 1988 continue to apply to rates on the land—

  3. as if that Act had not been repealed; but
    1. with all necessary modifications as if the rates are remitted or postponed rates under this Act.