Water Management Act 2000 No 92
Division 6 Rates and charges for water
167 Fixing of rates and charges
(1) As soon as practicable after 1 July in each year, a private irrigation board:(a) must fix a rate per hectare, for all holdings within its private irrigation district, so as to produce a total amount sufficient to meet the estimated liabilities of that board during that year and any outstanding liabilities of that board, and(b) must fix a rate per hectare for water, or a charge for the quantity of water, to be supplied during that year for domestic and stock purposes to all holdings within the private irrigation district, and(c) in the case of a board constituted for a private water supply and irrigation district:(i) must determine the total quantity of water that it proposes to supply to all holdings for the purpose of irrigation during that year, and(ii) must fix the charges in respect of the quantities of water allocated under Division 7 for that purpose in respect of all holdings within the district.(2) The rates and charges referred to in subsection (1) (b) and (c) must be fixed so as to produce in the year for which they are fixed the amount estimated by the private irrigation board as being required in that year:(a) to defray the cost of constructing, maintaining and operating its water supply works, and(b) to pay the interest on and repay the capital of any loans raised by the board, and(c) to meet any outstanding liabilities of the board and the costs and expenses of administering the private irrigation district and of doing all such things as the board may lawfully do.
168 Special rates and charges and termination charges
(1) For the purpose of raising money:(a) for the fulfilment of any contract, or(b) for the payment of any debt that may be due or become due by the board, ora private irrigation board may from time to time fix a special rate per hectare to be paid in respect of all holdings in its private irrigation district.(c) for any other purpose for which the board is authorised to exercise its functions,(2) A private irrigation board may also fix special charges in respect of:(a) the quantities of water allocated for the purpose of irrigation, orin respect of all holdings in its private irrigation district.(b) the quantities of water determined for domestic and stock purposes,(3) In addition to any other charge that it may fix under this Part, a private irrigation board may fix termination charges payable by a landholder or former landholder in connection with the board ceasing to supply water to the landholder or former landholder (whether because of the transformation of the landholder’s water entitlement to an access licence or otherwise).
169 Assessment and levying of rates and charges
(1) Rates fixed by a private irrigation board must be assessed, and must be levied as prescribed, in respect of the area of each holding within its private irrigation district.(2) Charges fixed by a private irrigation board for a private water supply and irrigation district must be assessed, and must be levied as prescribed, in respect of:(a) the quantity of water allocated for irrigation by the board under Division 7, orin respect of each holding within the district.(b) the quantity of water determined by the board for domestic and stock purposes,
170 Assessment of rates and charges
(1) As soon as practicable after fixing any rates and charges, a private irrigation board must assess and levy the rates and charges.(2) If a private irrigation board at any time finds it has made an error in the assessment of any rates or charges for water in respect of any holding or landholder, the board may re-assess the rates or charges in respect of the holding or landholder affected and if it does so:(a) must refund any amounts overpaid, and(b) may levy any additional amount found to be due.
171 Provision for determining areas of holdings
For the purposes of fixing, assessing and levying rates under this Division, a holding that has an area equal to a number of hectares and a remaining fraction of a hectare is taken to have an area in hectares equal to one more than that number.
172 Liability for rates and charges for water
(1) All amounts due and payable under this Division in respect of rates or charges are be payable to the private irrigation board by the landholder of the holding in respect of which they were levied, and must be paid whether water is or is not taken by the landholder.(2) Rates and charges are due and payable to and recoverable by a private irrigation board on the expiration of one month after service of notice of the rates or charges.(3) If more than one person is an owner of the land, the rates or charges may be levied on any one or more of those persons, and a private irrigation board may recover the rates or charges from any person on whom they are so levied, but nothing in this subsection entitles the board to recover more than the full amount of the rates or charges.(4) If the land is owned jointly by two or more landholders, they are jointly and severally liable to the private irrigation board for the rates or charges, but as between themselves they are each liable only for such part of the rates or charges as is proportionate to their interests in the land.(5) If any such landholder pays to the private irrigation board more than his or her proportionate part, the landholder may recover the excess from the other or others.(6) If any land in a holding reverts to the Crown during any year for which rates or charges are or are to be assessed, the person who immediately before the reversion was the landholder of the land is liable for payment of only that part of the rates or charges proportionate to the part of the year for which the land was held by the person, and any excess payment by the person must be refunded to the person.
173 Charge on land
(1) Rates and charges under this Division, and any costs awarded to a private irrigation board by any court in proceedings for the recovery of any such rates and charges, are a charge on the land in respect of which the rates and charges have been levied.(2) A charge created by subsection (1) has no effect as against a purchaser in good faith for value who at the time of purchase made due inquiry but had no notice of the liability.(3) For the purposes of subsection (2), a purchaser is not taken to have made due inquiry unless the purchaser obtained a certificate from the private irrigation board as to the amount, if any, due in respect of rates, charges or costs.(4) The provisions of this section have effect despite anything contained in section 42 of the Real Property Act 1900.
174 Abandonment of rates
Rates and charges may be abandoned or written off in accordance with the by-laws made by the private irrigation board but only on the certificate of the auditor of the board that the abandonment or writing off is in accordance with the by-laws and on the unanimous resolution of the board.
175 Assessment book
(1) Each private irrigation board must cause to be kept a book or record (in this Part referred to as the assessment book) in which must be recorded the following:(a) the name, address and occupation of each landholder of land within the private irrigation district,(b) particulars of the area of each parcel of land owned by each such landholder,(c) particulars identifying the separate holdings within the private irrigation district,(d) particulars of the total area of land owned by all landholders,(e) in the case of a board for a private water supply and irrigation district:(i) particulars of the quantity of water last allocated by the board to each irrigated holding within the district, and(ii) particulars of the quantity of water last determined by the board for domestic and stock purposes in respect of each such holding,(f) such particulars relating to the fixing, assessing and levying of rates and charges as may be prescribed.(2) A private irrigation board may from time to time rectify any errors or omissions in the assessment book.