Part 4Rating of Māori freehold land
Separate rating areas on Māori freehold land
98EHow separate rating area ceases to be a separate rating area
A local authority may determine that a separate rating area divided from a rating unit is no longer a separate rating area—
- on the request of the trustee of the rating unit; or
- if the rating unit is not managed by a trustee, on the request of the person actually using the separate rating area; or
- on its own initiative if—
- the dwelling on the separate rating area has been removed or demolished, or is no longer habitable; or
- there is no person actually using the separate rating area.
- the dwelling on the separate rating area has been removed or demolished, or is no longer habitable; or
A determination by a local authority that a separate rating area is no longer a separate rating area applies on and from the commencement of—
- the financial year following the financial year in which an application is made by the trustee of the underlying rating unit:
- if the trustee and the local authority agree, the financial year in which the request is made:
- if the local authority makes the determination on its own initiative, the financial year following the financial year in which the determination is made.
The local authority must write off any rates outstanding in respect of a separate rating area when the local authority ceases to apportion the rates between separate rating areas under subsection (2).
Notes
- Section 98E: inserted, on , by section 48 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).