Local Government (Rating) Act 2002

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

98E: How separate rating area ceases to be a separate rating area

You could also call this:

"When a separate rating area stops being separate"

A local authority can decide that a separate rating area is no longer separate if the trustee of the rating unit asks them to. You can also ask if you are using the separate rating area and there is no trustee. The local authority can make this decision on its own if the house on the separate rating area has been removed or is no longer habitable, or if no one is using the area.

The local authority's decision to stop a separate rating area applies from the start of a new financial year. This can be the year after the trustee or you asked them to make the change, or the year after the local authority made the decision on its own. If the trustee and the local authority agree, the change can happen in the same year the request was made.

If the local authority stops a separate rating area, they must cancel any unpaid rates for that area when they stop splitting the rates between separate areas.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS515811.


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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"


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98F: Election to make lump sum contributions must be made on behalf of underlying rating unit, or

"You must pay lump sums for the whole rating unit, not just a part of it."

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

98EHow separate rating area ceases to be a separate rating area

  1. A local authority may determine that a separate rating area divided from a rating unit is no longer a separate rating area—

  2. on the request of the trustee of the rating unit; or
    1. if the rating unit is not managed by a trustee, on the request of the person actually using the separate rating area; or
      1. on its own initiative if—
        1. the dwelling on the separate rating area has been removed or demolished, or is no longer habitable; or
          1. there is no person actually using the separate rating area.
          2. 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—

          3. the financial year following the financial year in which an application is made by the trustee of the underlying rating unit:
            1. if the trustee and the local authority agree, the financial year in which the request is made:
              1. if the local authority makes the determination on its own initiative, the financial year following the financial year in which the determination is made.
                1. 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).