Part 4Rating of Māori freehold land
Separate rating areas on Māori freehold land
98CContents of rates assessment for separate rating area
A rates assessment for a separate rating area must clearly identify all of the following:
- the name and address of the local authority:
- the name and address of the ratepayer:
- the number on the district valuation roll of the underlying rating unit:
- the legal description of the underlying rating unit:
- the location of the separate rating area:
- the rateable value of the separate rating area:
- the amount and description of each rate:
- the activities or groups of activities of the local authority that will be funded from each rate:
- the relevant matters in Schedule 2 that are required to determine—
- the category (if any) to which the separate rating area belongs for the purposes of setting general rates differentially under section 13(2)(b):
- the category (if any) to which the separate rating area belongs for the purposes of setting a targeted rate under section 16(3)(b) or (4)(b):
- the category (if any) to which the separate rating area belongs for the purposes of setting general rates differentially under section 13(2)(b):
- the information on the factors used to calculate the amount of the liability of the separate rating area in respect of each targeted rate:
- the total amount of rates payable on the separate rating area for the financial year:
- the information set out in section 45(1)(l) to (p).
If the ratepayer has elected to make a lump sum contribution to a local authority’s capital project, the rates assessment must also identify the target rates for the financial year for which, as a result of the election, no liability attaches to the separate rating area.
Notes
- Section 98C: inserted, on , by section 48 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).


