Local Government Act 1993 No 30
Current version for 24 November 2014 to date (accessed 24 November 2014 at 17:44)
Chapter 15Part 9Section 602

602   Record of rates and charges

(1)  A council is required to keep a record of:
(a)  each rate and charge made by it, and
(b)  in relation to each separate parcel of land within its area:
•  the land value of the parcel
•  whether the parcel is rateable, exempt from all rates or exempt from particular kinds of rates
•  the category declared under Part 3 for the parcel of land, and
(c)  the owner or lessee of each such parcel.
(2)  The council may amend the record as the occasion requires.
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