Local Government (Rating of Whenua Māori) Amendment Act 2021

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Local Government (Rating of Whenua Māori) Amendment Act 2021

Public Act		2021 No 12
Date of assent		12 April 2021
Commencement		see section 2

1	Title
2	Commencement
	Part 1 Amendments to Local Government (Rating) Act 2002
3	Amendments to Local Government (Rating) Act 2002
	Amendments to Part 1 (preliminary and key provisions)
4	Section 3 replaced (Purpose)
	3	Purpose
5	Section 4 amended (Outline)
6	Section 5 amended (Interpretation)
7	New section 5A inserted (Transitional, savings, and related provisions)
	5A	Transitional, savings, and related provisions
8	Section 10 replaced (Who is ratepayer?)
	10	Who is ratepayer?
9	Section 12 amended (Liability for rates)
10	Section 20 amended (Rating units in common ownership)
11	New section 20A inserted (Rating units of Māori freehold land used as a single unit)
	20A	Rating units of Māori freehold land used as a single unit
	Amendments to Part 2 (rating information database and rates records)
12	Section 27 amended (Rating information database)
13	Section 28 amended (Inspection of rating information database)
14	Section 28A amended (Inspection of complete rating information database)
15	Section 28B amended (Local authority must inform owners of right to withhold certain information from database)
16	Section 28C amended (Owner entered on database may require local authority to withhold information from database)
17	Section 28D repealed (Transitional provision for local authority to establish database)
18	Section 29 amended (Objections to rating information database)
19	Section 37 amended (Rates records)
20	Section 38 amended (Inspection of rates records)
21	Section 39 amended (Objection to rates records)
22	Section 41 amended (Amended assessment if error in rating information database or rates record is corrected)
23	Section 41A amended (Amended assessment to give effect to objection to valuation under Rating Valuations Act 1998)
	Amendments to Part 3 (assessment, payment, and recovery of rates and remission and postponement)
24	Part 3 heading amended (Assessment, payment, and recovery of rates and remission and postponement)
25	Section 44 amended (Notice of rates assessment)
26	Section 45 amended (Contents of rates assessment)
27	Section 46 amended (Rates invoice)
28	Section 47 amended (Issue of amended rates invoice)
29	Section 48 amended (Delivery of rates assessment and rates invoice)
30	Section 49 amended (Late delivery of rates invoice)
31	Section 51 amended (Combined rates assessment and rates invoice)
32	Section 54 amended (Power not to collect small amounts)
33	New section 62A inserted (Person actually using certain abandoned general land liable for rates)
	62A	Person actually using certain abandoned general land liable for rates
34	Section 63 amended (Legal proceedings to recover rates)
35	New section 65A inserted (Recovery of unpaid rates from person actually using certain land)
	65A	Recovery of unpaid rates from person actually using certain land
36	Section 67 amended (Enforcement of judgment)
37	Section 75A amended (Unpaid levy under Infrastructure Funding and Financing Act 2020)
38	Section 77 amended (Sale or lease of abandoned land)
39	Section 78 amended (Court may order sale or lease of abandoned land)
40	Heading to subpart 2 of Part 3 amended (Remission and postponement)
41	New sections 90A to 90D and cross-heading inserted
		Power of chief executive to write off rates
	90A	Chief executive may write off rates that cannot be recovered
	90B	Chief executive may write off rates of deceased owners of Māori freehold land
	90C	Chief executive may delegate power to write off rates
	90D	Amount of rates written off to be included in notes to financial statements
	Amendments to Part 4 (rating of Māori freehold land)
42	Section 92 amended (Recording name of ratepayer)
43	Section 93 amended (Limitation of trustee liability)
44	Cross-heading above section 96 replaced
		Person actually using Māori freehold land in multiple ownership or separate rating areas
45	Section 96 amended (Person actually using land liable for rates)
46	Section 97 amended (Rates assessment delivered to person actually using land)
47	Section 98 replaced (Recovery of unpaid rates from person actually using land)
	98	Ratepayer of underlying rating unit not liable for rates on separate rating area
48	New sections 98A to 98F and cross-heading inserted
		Separate rating areas on Māori freehold land
	98A	How rating unit on Māori freehold land divided into separate rating areas
	98B	Apportionment of rates for separate rating areas
	98C	Contents of rates assessment for separate rating area
	98D	When separate rating area divided from rating area
	98E	How separate rating area ceases to be a separate rating area
	98F	Election to make lump sum contributions must be made on behalf of underlying rating unit
49	Section 114 amended (Remission of rates)
50	New section 114A inserted (Remission of rates on Māori freehold land under development)
	114A	Remission of rates for Māori freehold land under development
51	New Schedule 1AA inserted
52	Schedule 1 amended
	Part 2 Amendments to other legislation
	Amendments to Infrastructure Funding and Financing Act 2020
53	Amendments to Infrastructure Funding and Financing Act 2020
54	Section 7 amended (Interpretation)
55	Section 37 amended (Who must pay levy)
56	Section 51 amended (Responsible SPV may correct annual levy resolution)
57	Section 57 amended (When SPV recovers unpaid levy)
58	Section 58 amended (Levy is charge against rating unit)
59	Section 59 amended (Invalidity of levy not ground for refusal to pay levy)
60	Section 61 amended (Rating information database)
61	Section 65 amended (Rates records and objections, etc, to rates records)
62	Section 68 amended (Assessment of levy liability)
63	Section 69 replaced (Rating units in common ownership)
	69	When responsible levy authority must treat 2 or more rating units as 1 unit for assessing levy
64	Section 70 amended (Levy assessment notified to levypayer)
65	Section 71 amended (Information in levy assessment)
66	Section 73 amended (Further processes for levy assessment and levy invoice)
67	Section 77 amended (Levy remission and levy postponement policies relating to Maori freehold land)
68	Section 78 amended (Remission of levy)
69	New section 79A and cross-heading inserted
		Write-off of levy
	79A	Write-off of levy
70	Section 82 amended (Recovery action generally)
71	Section 83 amended (Legal proceedings to recover levy)
72	Section 91 amended (Excess levy at end of levy period)
73	Section 95 amended (Responsible levy authority to inform responsible SPV about previous contributions)
74	Section 96 amended (Responsible SPV may direct responsible levy authority to transfer previous contributions and remit levies)
75	Section 97 amended (Responsible levy authority must refund or return previous contributions if no direction)
	Amendments to Local Government Act 2002
76	Amendments to Local Government Act 2002
77	Section 102 amended (Funding and financial policies)
78	Schedule 1AA amended
	Amendments to Te Ture Whenua Maori Act 1993
79	Amendments to Te Ture Whenua Maori Act 1993
80	New section 128A inserted (Registrar may advise local authority whether rating units were previously part of same block of Maori freehold land)
	128A	Registrar may advise local authority whether rating units were previously part of same block of Maori freehold land
81	New section 330B inserted (Obligation to notify territorial authority of occupation order)
	330B	Obligation to notify territorial authority of occupation order
	Amendments to Rates Rebate Act 1973
82	Amendments to Rates Rebate Act 1973
83	Section 2 amended (Interpretation)
	Amendments to Urban Development Act 2020
84	Amendments to Urban Development Act 2020
85	Section 185 amended (Who must pay rates?)
86	Section 189 amended (Procedure for setting rates)
87	Section 190 amended (Kāinga Ora may set rates again within same financial year)
88	Section 192 amended (Due date or dates for payment)
89	Section 194 amended (When excess rates are refunded to ratepayers)
90	Section 201 amended (Notice of rates assessment)
91	Section 202 amended (Contents of rates assessment)
92	Section 203 amended (Rates invoice)
93	Section 205 amended (When Kāinga Ora may recover unpaid rates)
94	Section 206 amended (Application of Local Government (Rating) Act 2002: calculation, payment, and recovery)
95	Section 207 amended (Remission of rates)
96	Section 208 amended (Recording remitted rates)
97	Section 209 amended (Postponement of requirement to pay rates)
98	New section 210A and cross-heading inserted
		Write-off of rates
	210A	When Kāinga Ora may write off targeted rates
99	Section 211 amended (Application of Local Government (Rating) Act 2002: rating of Māori freehold land)
100	Section 212 amended (Rating information database to include information on targeted rates)
101	Section 213 amended (Rates records to include information on targeted rates)
	Amendment to Māori Land Court Fees Regulations 2013
102	Amendment to Māori Land Court Fees Regulations 2013
103	Schedule amended
	Schedule 1 New Schedule 1AA inserted
	Schedule 2 New Part 4 inserted in Schedule 1AA of Local Government Act 2002
	Legislative history
	Administrative information

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Local Government (Rating of Whenua Māori) Amendment Act 2021

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