191Tax and rate remissions

191 Tax and rate remissions (1) This section applies if the Minister believes on reasonable grounds that the conditions of— S. 191(1)(a) amended by No. 11/2016 s. 129. (a) a cultural heritage agreement; or (b) an ongoing protection declaration— so restrict the purposes for which a person may use land that compliance with the agreement or declaration is not economically feasible. (2) The Minister may make either or both of the following orders— (a) an order remitting the whole or any part of the land tax payable by the owner of the land under the **Land Tax Act 1958**; (b) an order remitting the whole or any part of any rates payable in respect of the land. (3) The Minister cannot make an order under subsection (2)(a) unless the Treasurer agrees to the order being made. (4) Before making an order under subsection (2)(b), the Minister must consult with the relevant rating authority. (5) The Minister cannot make an order under subsection (2)(b) unless one of the following agrees to the order being made— (a) the rating authority; or (b) the Minister administering the legislation under which the rating authority is constituted.