Plain language law

New Zealand law explained for everyone

Local Government (Rating) Act 2002

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

146: Savings for rates made in accordance with classification or differential systems

You could also call this:

"Rules for local councils setting rates using classification or special systems"

Illustration for Local Government (Rating) Act 2002

If you are a local authority, this section applies to you if you make and levy a rate in a certain way. You might make a rate according to a classification list, or under a special order. You can set and assess a targeted rate for the same purposes, but you have to follow some modified rules. These rules say that if you use a classification list, each classification is like a category under section 17, and if you use a special order, each type of property is like a category under section 17.

You cannot set and assess both a rate under this section and a targeted rate for the same purposes in the same financial year, unless you follow this section. This section applies to you until you stop setting and assessing rates under this section. When you stop, this section no longer applies to you at the end of that financial year.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM133510.

Topics:
Government and voting > Local councilsHousing and property > Land use
Previous

145: Saving relating to lump sum contributions, or

"Rules about lump sum payments made before the new law started still apply"

Next

147: Act does not limit charging powers, or

"The law doesn't stop councils from charging for their services."

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

146Savings for rates made in accordance with classification or differential systems

  1. This section applies if, in the year commencing on 1 July 2002, a local authority makes and levies a rate—

  2. in accordance with a classification list, under section 92(1) of the Rating Powers Act 1988; or
    1. under section 40 or section 49 of the Rating Powers Act 1988, and in accordance with a special order under section 80 of that Act.

      1. A local authority may set and assess a targeted rate for the purposes for which a rate described in subsection (1) is made, but the application of this Act to the targeted rate is modified as follows:

      2. if subsection (1)(a) applies, as if each classification under the list were a category under section 17; or
        1. if subsection (1)(b) applies, as if each type or group of property identified in the special order were a category under section 17.

          1. A local authority must not, in any financial year, set and assess both—

          2. a rate under this section; and
            1. a targeted rate for the purposes referred to in subsection (2), otherwise than under this section.

              1. This section applies, in respect of a local authority, until the close of a financial year in which the local authority does not set and assess a rate under this section.