Local Government (Rating) Act 2002

Rating of Māori freehold land - Separate rating areas on Māori freehold land

98C: Contents of rates assessment for separate rating area

You could also call this:

"What's in a rates bill for a special area?"

Illustration for Local Government (Rating) Act 2002

When you get a rates assessment for a separate rating area, it must have some important information. You will see the name and address of the local authority and the ratepayer. It will also have details like the location of the separate rating area and the rateable value. You will find out how much you need to pay in rates and what the money will be used for. The assessment must include information from Schedule 2 to help work out the rates. It will also show the total amount of rates you need to pay for the year and other important details, including information from section 45(1)(l) to (p).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS515809.


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98B: Apportionment of rates for separate rating areas, or

"How rates are split for Māori land that is divided into separate areas"


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98D: When separate rating area divided from rating area, or

"What happens when a separate area is created or removed from a rated area"

Part 4Rating of Māori freehold land
Separate rating areas on Māori freehold land

98CContents of rates assessment for separate rating area

  1. A rates assessment for a separate rating area must clearly identify all of the following:

  2. the name and address of the local authority:
    1. the name and address of the ratepayer:
      1. the number on the district valuation roll of the underlying rating unit:
        1. the legal description of the underlying rating unit:
          1. the location of the separate rating area:
            1. the rateable value of the separate rating area:
              1. the amount and description of each rate:
                1. the activities or groups of activities of the local authority that will be funded from each rate:
                  1. the relevant matters in Schedule 2 that are required to determine—
                    1. the category (if any) to which the separate rating area belongs for the purposes of setting general rates differentially under section 13(2)(b):
                      1. 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):
                      2. the information on the factors used to calculate the amount of the liability of the separate rating area in respect of each targeted rate:
                        1. the total amount of rates payable on the separate rating area for the financial year:
                          1. the information set out in section 45(1)(l) to (p).
                            1. 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).