Local Government (Rating of Whenua Māori) Amendment Bill

  • enacted

Hon Nanaia Mahuta

Local Government (Rating of Whenua Māori) Amendment Bill

Government Bill

226—3

Contents

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17Section 28D repealed (Transitional provision for local authority to establish database)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

The Parliament of New Zealand enacts as follows: