Imposition of levy by councils
19 Imposition of levy by councils
In order to reimburse themselves for the amounts contributed (or to be contributed) to the Northern Parklands Trust under this Part in relation to the Northern Parklands region, the constituent councils for the Northern Parklands region must impose a levy (the Northern
Parklands levy) on rateable land in the Northern Parklands region.
Except to the extent that the contrary intention appears, Chapter 10 of the
Local
Government Act 1999 applies to and in relation to the Northern Parklands levy as if it were a separate rate under that Chapter.
Without limiting the operation of any other provision of this Act, the following provisions apply with respect to the application of
Chapter 10 of the Local
Government Act 1999 to and in relation to the Northern Parklands levy:
section
154(1) and (2) of that Act will not apply in relation to the levy and the basis for the levy will be chosen from the following, as determined under a scheme set out in the Northern Parklands Trust's annual business plan:
the value of rateable land; or
a fixed charge of the same amount on all rateable land; or
a fixed charge of an amount that depends on the purpose for which rateable land is used; or
the area of rateable land;
if the value of rateable land is to be the basis for the levy, a council must use capital value, site value or annual value as the basis to impose the levy;
any section, or any part of any section, of Chapter 10 of that Act prescribed by the regulations (including any other part of section
154 of that Act) will not apply in relation to the levy;
the regulations may modify the operation of Chapter 10 of that Act in any other respect.
To avoid doubt, nothing in subsection (3) prevents the operation of section 158 of the Local
Government Act 1999.
The purposes for which land may be used that may be the basis for the
Northern Parklands levy under subsection (3)(a)(iii) may be prescribed by the regulations.
A council must (as far as is reasonably practicable) fix the Northern
Parklands levy in a manner calculated to return the same amount as the council's share of the amount to be contributed to the Northern
Parklands Trust under this Part.
The
Northern Parklands levy imposed under this section will be taken to be a rate imposed under the Local
Government Act 1999 for the purposes of the Rates and Land Tax Remission Act 1986.
The amount that applies under subsection (6) will be arrived at after taking into account any rebates or remissions to be granted by the council.
The
Northern Parklands levy is not invalid because it raises more or less than the amount that applies under subsection (6).
If a council writes off a debt constituted by an unpaid Northern
Parklands levy (or part of a Northern Parklands levy) under section 143 of the Local
Government Act 1999, the Northern Parklands Trust must, on application by the council in accordance with any requirements determined by the Minister, refund to the council an amount equal to the amount of the levy (not including any related interest) that has been written off.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
This Act’s bill:Second reading speech
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