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Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Assessment, payment, and recovery - Legal proceedings to recover unpaid levies with unpaid rates

75A: Unpaid levy under Infrastructure Funding and Financing Act 2020

You could also call this:

"What happens if you don't pay your rates and a special fee on time"

Illustration for Local Government (Rating) Act 2002

If you have not paid your rates and a levy 4 months after they were due, this section applies to you. The law says that the same legal process can be used to recover both the unpaid rates and the levy, but with some changes to include the levy authority and levypayer. You can find more information about this in sections 62A to 76, but section 75 does not apply and instead section 75B is used. In this situation, words like levy, levy order, levypayer, and responsible levy authority have the same meanings as in section 7 of the Infrastructure Funding and Financing Act 2020. When the law talks about recovering unpaid rates and levies, it treats them in a similar way, with the levy authority taking the place of the local authority, and the levypayer taking the place of the ratepayer.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS391652.

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75B: Application of proceeds of rating sale or lease that involves levy, or

"What happens to the money when a property is sold or leased to pay unpaid rates and levies?"

Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Legal proceedings to recover unpaid levies with unpaid rates

75AUnpaid levy under Infrastructure Funding and Financing Act 2020

  1. This section applies if rates and a levy remain unpaid 4 months after the due date for payment.

  2. Sections 62A to 76 (other than section 75) apply to the recovery of both debts in the same legal proceedings—

  3. as if any reference in those sections to—
    1. the local authority included a reference to the responsible levy authority; and
      1. rates included a reference to a levy; and
        1. a ratepayer included a reference to a levypayer; and
        2. with all other necessary modifications.

          1. Section 75B applies instead of section 75.

          2. In this section and section 75B, levy, levy order, levypayer, and responsible levy authority have the same meanings as in section 7 of the Infrastructure Funding and Financing Act 2020.

          Notes
          • Section 75A: inserted, on , by section 161 of the Infrastructure Funding and Financing Act 2020 (2020 No 47).
          • Section 75A(2): amended, on , by section 37 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).