Water Management Act 2000 No 92
Division 3 Finance
(1) A private drainage board may, in respect of each landholding within its area of operations, fix, assess and levy rates in order to provide funds to enable it to exercise its functions.(2) Rates levied by a private drainage board are payable by the persons, and at the times, prescribed by the regulations.(3) A private drainage board may impose a charge for a service provided by it otherwise than by means of a drainage management work.(4) A private drainage board is to keep the records prescribed by the regulations in connection with the rates fixed, assessed and levied by it.
207 Annual estimates
For each year commencing 1 January, the private drainage board must cause an estimate to be made of the amount required for that year for the following purposes—(a) construction, maintenance, extension and alteration of drainage works,(b) payment to the Treasurer of any amounts due or becoming due,(c) repayment of loans, and payment of interest thereon,(d) defraying costs of administration,(e) meeting all other expenditure whatsoever in carrying out its powers, authorities, duties and functions,(f) the preparation and implementation of management programs.
If for any reason any rate is not made within or by the time prescribed by or under this Part, or if any irregularity in making or levying any rate affects or may be considered to affect the validity of any rate, the Governor may extend the time for the making of the rate, and may authorise the doing by the private drainage board of such acts as may be necessary to cure the irregularity and to validate the rate.
209 Rate book
(1) Every rate must be entered in a rate book which must be in the prescribed form.(2) An alteration or amendment in the rate book may be made in respect of any rate by altering such of the particulars entered therein as may be prescribed.(3) An alteration or amendment in the rate-book has effect on adoption by the private drainage board as though made when the rate was made.(4) An alteration or amendment in the rate-book made in conformity with a resolution of the private drainage board must be made in the prescribed manner.
210 Due date
Every rate becomes due and payable to and recoverable by the private drainage board on the expiration of one month after service of the rate notice.
211 Liability of owner
Except where this Part otherwise expressly provides, every rate is to be paid to the private drainage board by the owner of the land in respect of which the rate is levied.
212 Liability of current owner
(1) If a private drainage board is for any reason unable to recover any amount owing by way of rates from the owner of any land, the private drainage board may serve on any tenant of that land a notice requiring that any rent then due or thereafter to become due by the tenant in respect of the land be paid by the tenant as it falls due to the board in liquidation of the amount owing.(2) In default of payment of rent, the private drainage board may recover from the tenant of the land the amount owing as a debt in any court of competent jurisdiction.(3) Any payment to the private drainage board under this section constitutes a valid discharge to the payer for such rent as against all other persons.(4) Nothing in this section applies to a person who is a tenant for or on behalf the Crown, as an officer or employee of the Crown or as an employee of a local council.
213 Lessees of land owned by the Crown
(1) If the land is owned by the Crown and is held by any person under a lease from the Crown, the rate must be paid to the private drainage board by the holder of the lease.(2) If the land is held under a lease from the Crown by two or more persons successively in the same year, the private drainage board may do any of the following—(a) it may make such adjustment (if any) of the rate, whether paid or unpaid, as it thinks proper between such persons,(b) it may recover from each of such persons that person’s proportion of the rate as fixed by the adjustment,(c) it may make any refund in accordance with the adjustment,(d) it may write off any amount in respect of the interval between those persons’ holdings.