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Contents (1993 - 30)
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Local Government Act 1993 No 30
Current version for 8 January 2019 to date (accessed 20 June 2019 at 03:38)
Chapter 15 Part 5 Division 1
Division 1 General
546   How is a rate or charge levied?
(1)  A rate or charge is levied on the land specified in a rates and charges notice by the service of the notice.
(2)  The notice may be served at any time after 1 July in the year for which the rate or charge is made or in a subsequent year.
(3)  A notice that is required to effect an adjustment of rates or charges may be served in the year for which the rate or charge is made or a subsequent year.
(4)  The notice may include more than one rate, more than one charge and more than one parcel of land.
(5)  It is not necessary to specify the name of the rateable person or the person liable to pay the charge in the notice if the council does not know the person’s name.
547   Method of rating dwellings under company title
(1)  For the purposes of this Act:
(a)  a person who, because of the ownership of shares in a company, is entitled to occupy a dwelling in, or a portion of, a building containing two or more such dwellings or portions is taken to be the owner of land (or two or more persons who, because of the ownership of the shares in a company, are entitled to occupy the same dwelling in or portion of, such a building are taken together to be the owners of land), and
(b)  the land value of the land of which the person is (or the persons are) taken to be the owner (or owners) is that proportion of the land value of the land on which the building is erected as the number of shares in the company owned by the person (or persons) bears to the total number of shares issued by the company.
(2)  The secretary of such a company must notify the council of:
(a)  the names and addresses of owners of shares in the company and of the number of shares issued to each owner, and
(b)  changes in ownership of any shares in the company.
(3)  A rate or charge, to the extent to which it is payable by the owners of shares in accordance with this section, is not also payable by the company in which those shares are held.
Note.
 The rating of land under strata title is provided for under the Strata Schemes Development Act 2015.
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.
548A   Aggregation of values of certain parcels subject to rates containing base amounts
(1)  If the council is of the opinion that the levying of a minimum rate or of a rate containing a base amount:
(a)  would apply unfairly, and
(b)  could cause hardship to a rateable person who is rateable in respect of two or more separate parcels of land subject to the rate,
it may aggregate the land values of such of the parcels as it determines and levy the rate on the aggregated land values.
(2)  Land values may be aggregated under this section for separate parcels of land only if each separate parcel is subject to:
(a)  the same category or subcategory of the same ordinary rate, or
(b)  the same special rate.
(3)  A council must not aggregate the land values of two or more separate parcels of land:
(a)  if each parcel is a parcel on which a dwelling is erected or a parcel that comprises (or substantially comprises) a dwelling in a residential flat building, or
(b)  if the parcels are a combination of parcels referred to in paragraph (a).
549   Reduction of rates containing base amounts if levied on vacant land
(1)  A council may determine that a rate (whether an ordinary rate or a special rate) consisting of a base amount to which an ad valorem amount is added is to be levied on:
(a)  vacant land, or
(b)  vacant land that has suffered physical damage (such as flood liable or coastal hazard affected land), or
(c)  land prescribed by the regulations for the purposes of this section,
in accordance with this section.
(2)  If:
(a)  the rate were to be levied on land on the basis that the rate consisted of only the ad valorem amount, and
(b)  the amount payable as a consequence of levying the ad valorem amount on the land would be less than $250 (or such other amount as may be prescribed by the regulations),
the rate payable in respect of the land is $250 (or such other amount as may be prescribed by the regulations) or the base amount of the rate, whichever is the lesser.
550   Charge of rates and charges on land
(1)  A rate or charge levied under this Act on land (including any interest accrued on the rate or charge as referred to in section 566) and any costs awarded to the council by a court in proceedings to recover the rate or charge are a charge on the land.
(2)  The charge ranks on an equal footing with a charge on the land under any other Act but takes priority over any other charge or encumbrance.
(3)  The charge does not affect:
(a)  the estate of the Crown in land owned by the Crown, or
(b)  the estate of a Crown lessee if the lease is granted after the rate or charge was levied (whether or not the land was previously held under a lease from the Crown).
(4)  The charge does not affect a bona fide purchaser for value who made due inquiry at the time of purchase but had no notice of the liability. A purchaser who has obtained a certificate under section 603 is taken to have made due inquiry.
(5)  The provisions of this section have effect despite anything contained in section 42 of the Real Property Act 1900.