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Local Government Act 1974

Local authorities fuel tax

186: Alteration of scale of tax

You could also call this:

"Changing the tax rate in your area: how local councils vote to make changes"

Illustration for Local Government Act 1974

The tax rate in your area can be changed by a meeting of representatives from all the local authorities in that area. You can think of local authorities like the councils that make decisions for your city or town. When they meet to change the tax rate, each representative gets one vote. If the population of a area is 7,500 or more, its representative gets an extra vote. The meeting follows rules like those in the Local Authorities (Members' Interests) Act 1968, which says how local authorities should work.

The meeting also has to follow the rules in the Local Government Official Information and Meetings Act 1987, which is about how local authorities share information and have meetings. The tax rate can only be changed to take effect on the first day of a month. There's also a rule that says the tax rate can't be changed again within 12 months of the last change.

When the representatives meet, they can decide how to run their meeting, as long as they follow the rules. They have to make decisions based on a majority of votes, which means most of the representatives have to agree on something for it to happen. The Local Government Official Information and Meetings Act 1987 also applies to these meetings, especially when it comes to sharing information, like in section 51 of that Act.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419275.

Topics:
Government and voting > Local councilsMoney and consumer rights > Taxes
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185: Powers of component authorities to levy fuel tax, or

"Local councils can charge a tax on fuel used in their area"

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187: Notice of alteration of tax, or

"Telling people about changes to tax rates"

Part 11Local authorities fuel tax

186Alteration of scale of tax

  1. The scale of the tax in force in any tax area may from time to time be altered by a determination of a meeting of representatives of all component authorities of the tax area.

  2. Repealed

  3. No alteration in the scale of the tax shall be made under subsection (1) to take effect at any time within 12 months after the date of the taking effect of a previous determination under this section.

  4. Each component authority (including the distribution authority) may appoint one of its members to attend as its representative any meeting under subsection (1).

  5. Every representative so appointed shall be entitled to exercise 1 vote at the meeting: provided that if the population of any component district is 7 500 or more, its representative shall have 1 additional vote.

  6. Every question at the meeting shall be decided on a majority of the valid votes cast at the meeting.

  7. Subject to this section, the representatives present at the meeting may regulate their own procedure.

  8. Sections 6, 7, and 8 of the Local Authorities (Members' Interests) Act 1968 shall apply with respect to every meeting to which subsection (1) applies as if the meeting were a meeting of members of a committee of a local authority within the meaning of that Act.

  9. Every meeting to which subsection (1) applies shall be deemed for the purposes of the Local Government Official Information and Meetings Act 1987 to be a meeting of a public body within the meaning of that Act, and that Act shall apply accordingly. For the purposes of section 51 of that Act, the office of the distribution authority shall be deemed to be the office of the component authorities.

  10. No alteration in the scale of tax shall be made to take effect on any day other than the first day of a specified month.

Compare
Notes
  • Section 186: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
  • Section 186(1): replaced, on , by section 20(1) of the Local Government Amendment Act 1992 (1992 No 42).
  • Section 186(2): repealed, on , by section 20(2) of the Local Government Amendment Act 1992 (1992 No 42).
  • Section 186(3): replaced, on , by section 20(3) of the Local Government Amendment Act 1992 (1992 No 42).
  • Section 186(9): amended, on , pursuant to section 58(1) of the Local Government Official Information and Meetings Act 1987 (1987 No 174).