548   Minimum amounts

(1)  A council, in a resolution making a rate consisting of an ad valorem amount:

(a)  may specify a minimum amount of the rate which must be levied in respect of each separate parcel, or

(b)  may specify:

(i)  a minimum amount of the rate which must be levied in respect of each separate parcel, other than a separate parcel consisting of vacant land, and

(ii)  a minimum amount of the rate, being less than the minimum amount of rate specified under subparagraph (i), which must be levied in respect of each separate parcel consisting of vacant land, or

(c)  may specify:

(i)  a minimum amount of the rate which must be levied in respect of each separate parcel, other than a separate parcel consisting of vacant land, and

(ii)  a minimum amount of the rate, being less than the minimum amount of the rate specified under subparagraph (i), which must be levied in respect of each separate parcel consisting of vacant land, other than a separate parcel consisting of vacant flood liable land or vacant coastal hazard liable land, and

(iii)  a minimum amount of the rate, being less than the minimum amount of the rate specified under subparagraph (ii), which must be levied in respect of each separate parcel of vacant flood liable land or vacant coastal hazard liable land.

(2)  If a council makes an ordinary rate for different categories or sub-categories of land, it may specify a different minimum amount for each category or sub-category of land.

(3)  Except as provided by subsection (4), the minimum amount of a rate is to be:

(a)  in respect of an ordinary rate, such amount as is determined by the council, not exceeding $259 or such greater amount as may be prescribed by the regulations or, in the case of a rate for which a particular council may, under subsection (1) or (2), specify a minimum amount, such greater amount as the Minister may determine by instrument in writing, or

(b)  in respect of any other rate (not being a water supply special rate or a sewerage special rate), such amount as is determined by the council, not exceeding $2 or such greater amount as the Minister may determine by instrument in writing given to the council.

(4)  If the minimum amount of an ordinary rate for the previous year exceeded the amount prescribed or determined in respect of such a rate under subsection (3) (a), the council may determine the minimum amount of the ordinary rate in accordance with subsection (5).

(5)  The minimum amount of the ordinary rate must be of such amount as is determined by the council, not exceeding the amount of the minimum ordinary rate for the previous year increased by the percentage (if any) specified in respect of the council under this Act.

(6)  A minimum amount of a rate is not invalid because:

(a)  the minimum amount is levied on the whole or any part of the land subject to the rate, or

(b)  of the size of the minimum amount.

(7)  A council may not specify a minimum amount of a rate consisting of a base amount to which an ad valorem amount is added.

(8)  A minimum amount of a rate specified for a parcel of land may not differ from a minimum amount specified for any other parcel of land within the same category or sub-category unless:

(a)  the land values of the parcels were last determined by reference to different base dates, and

(b)  the Minister approves the different minimum amounts.