Local Government (Rating) Act 2002

Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates - Assessment, payment, and recovery - Abandoned land

83A: Unpaid levy under Infrastructure Funding and Financing Act 2020

You could also call this:

"What happens if you don't pay a levy on abandoned land for 3 years or more"

If you own a piece of abandoned land and you haven't paid a levy or rates on it for 3 years or more, this section applies to you. You need to understand that a levy is a type of payment, and the rules about unpaid rates also apply to unpaid levies. The rules are found in sections 77 to 83, but with some changes to include levies instead of rates.

When reading sections 77 to 83, you should replace some words to understand how they apply to levies. You replace "local authority" with "responsible levy authority", "rates" with "levy", and "ratepayer" with "levypayer". Section 83B applies instead of section 82 in this case.

In this section, some words have special meanings, like "levy", "levypayer", and "responsible levy authority", which are defined in section 7 of the Infrastructure Funding and Financing Act 2020. These meanings also apply to section 83B. You can find these definitions to understand what they mean for you and your abandoned land.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS391664.


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Part 3Assessment, payment, and recovery of rates and remission, postponement, and write-off of rates
Assessment, payment, and recovery: Abandoned land

83AUnpaid levy under Infrastructure Funding and Financing Act 2020

  1. This section applies if the abandoned land is a rating unit for which a levy as well as rates have not been paid for 3 years or more.

  2. Sections 77 to 83 (other than section 82) apply to the abandoned land—

  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 83B applies instead of section 82.

          2. In this section and section 83B, levy, levypayer, and responsible levy authority have the same meanings as in section 7 of the Infrastructure Funding and Financing Act 2020.

          Notes
          • Section 83A: inserted, on , by section 161 of the Infrastructure Funding and Financing Act 2020 (2020 No 47).