20 Rating units in common ownership

Two or more rating units must be treated as 1 unit for assessing a rate if those units are—

(a)

owned by the same person or persons; and

(b)

used jointly as a single unit; and

(c)

contiguous or separated only by a road, railway, drain, water race, river, or stream.

Section 20: amended, on 13 April 2021, by section 10 of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).