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Local Government Act 2002

Planning, decision-making, and accountability - Financial management

108: Policy on remission and postponement of rates on Māori freehold land

You could also call this:

“Rules about paying or delaying land taxes on special Māori land”

This law talks about rules for rates on Māori freehold land. Rates are like taxes you pay for your land. If you have a policy about not charging rates or waiting to charge rates on Māori freehold land, you need to explain why you’re doing this and what rules people need to follow.

If you decide not to charge rates, you need to say what you want to achieve by doing this. You also need to say what conditions people must meet to get their rates cancelled.

If you decide to wait before charging rates, you need to say why you’re doing this. You also need to say what rules people must follow to get their rates payment delayed.

You don’t have to have a policy about not charging or waiting to charge rates on Māori freehold land. But if you do make a policy, you need to think about some special things listed in Schedule 11.

You must look at your policy at least every 6 years. When you do this, you need to ask people what they think about it.

When we talk about rates in this law, we also mean the extra charges people might have to pay if they don’t pay their rates on time.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM172370.

Topics:
Government and voting > Local councils
Māori affairs > Māori land
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Part 6 Planning, decision-making, and accountability
Financial management

108Policy on remission and postponement of rates on Māori freehold land

  1. If a policy adopted under section 102(1) provides for the remission of rates on Māori freehold land, the policy must state—

  2. the objectives sought to be achieved by the remission of rates; and
    1. the conditions and criteria to be met in order for rates to be remitted.

      1. If a policy adopted under section 102(1) provides for the postponement of the requirement to pay rates on Māori freehold land, the policy must state—

      2. the objectives sought to be achieved by a postponement of the requirement to pay rates; and
        1. the conditions and criteria to be met in order for the requirement to pay rates to be postponed.

          1. For the avoidance of doubt, a policy adopted under section 102(1) is not required to provide for the remission of, or postponement of the requirement to pay, rates on Māori freehold land.

          2. In determining a policy under section 102(1), the local authority must consider the matters set out in Schedule 11.

          3. A policy adopted under section 102(1) must be reviewed at least once every 6 years using a consultation process that gives effect to the requirements of section 82.

          4. For the purposes of this section, the term rates includes penalties payable on unpaid rates.

          Notes
          • Section 108(1): amended, on , by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 108(2): amended, on , by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 108(3): amended, on , by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 108(4): amended, on , by section 25(1) of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).
          • Section 108(4A): replaced, on , by section 39 of the Local Government Act 2002 Amendment Act 2014 (2014 No 55).