Local Government Regulation 2012

This section applies if a local government decides to levy differential general rates on rateable land for a financial year.

The local government must ensure each of the following rate notices (a relevant rate notice) is accompanied by, or contains, a rating category statement—

the first rate notice for the financial year given to the owner of the land;

a later rate notice for the financial year if—

the owner of the land has changed since the first rate notice for the financial year was issued; or

the rating category for the land has changed since the first rate notice for the financial year was issued.

However, a rating category statement may also accompany, or be contained in, a rate notice other than a relevant rate notice.

The rating category statement is a document stating—

the rating categories for land in the local government area, and a description of each of the rating categories; and

the rating category for the land (the owner’s land) described in the rate notice accompanying or containing the rating category statement; and

that the owner may object to the categorisation of the owner’s land only on the ground that the rating category is wrong in reference to the local government’s descriptions of the rating categories; and

that the owner may object by giving the local government an objection notice within—

30 days after the date when the first rate notice was issued; or

a longer period that the local government allows; and

that the owner is liable to pay the amount in the rate notice even if the owner gives an objection notice; and

that, if the rating category of the owner’s land is changed because of the objection, the rates will be adjusted at that time.