601 Hardship resulting from certain valuation
(1) A ratepayer who, as a consequence of the making and levying of a
rate on a valuation having a later base date than any valuation previously
used by a council for the making and levying of a rate, suffers substantial
hardship, may apply to the council for relief under this
(2) The council has a discretion to waive, reduce or defer the payment
of the whole or any part of the increase in the amount of the rate payable by
the ratepayer in such circumstances, for such period and subject to such
conditions as it thinks fit.
(3) An applicant who is dissatisfied with a council’s decision
under this section may request the council to review its decision and the
council, at its discretion, may do so.