General rates
237 General rates
(1) On or before 30 June in the financial year preceding a financial year for which rates are imposed, a council must, by resolution, declare rates (general rates) on allotments throughout the area to raise the amount the council intends to raise for general purposes for the financial year.
(2) The council may, at the same time, raise an amount towards a special purpose.
The declaration must state:
the amount:
to be raised for general purposes; and
(ii) if an amount is to be raised for a special purpose – to be raised for the special purpose; and
the basis or bases of the rates; and
(c) if the rates are to be payable in instalments – the number of instalments and when the instalments are payable; and
(d) the relevant interest rate that accrues on any unpaid rates for the financial year.
This Act’s bill:Explanatory statementSecond reading speech
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