22Authority may impose levies

22 Authority may impose levies

22 Authority may impose levies

(1) The Authority may, by order published in the Gazette, impose a levy on land within a CID to fund an approved CID proposal if the land is rateable land categorised as business under the Local Government Act 1993.

Note—

The Authority may only approve a CID proposal that has achieved the required support of district voters in a CID proposal ballot.

(2) A levy must not be calculated by reference to the production, manufacture, sale, distribution or consumption of goods.

(3) The Minister may, by order published in the Gazette, determine a maximum levy for land within a CID, which may be a specified amount or an amount calculated in a specified way for land.

(4) A levy must be in accordance with the approved CID proposal and must not exceed the maximum levy, if any.

(5) In imposing a levy, the Authority must consider the guidelines issued by the Minister and published in the Gazette, if any.

(6) The regulations may deal with the imposition and collection of levies, including the determination and calculation of levy amounts.

(7) A levy must be imposed by reference to value of rateable land as determined by the Valuer-General under the Valuation of Land Act 1916.

(8) The Authority may refuse to impose a levy to fund an approved CID proposal if the Authority is satisfied or suspects that the CID entity—

(a) is not operational, or

(b) has failed to comply with this Act or the regulations or with the Associations Incorporation Act 2009 or the regulations under that Act.

(9) The following land is exempt from levies under this Act—

(a) land that is exempt from rates under the Local Government Act 1993, section 555,

(b) land with a gross land value below the levy-free threshold amount specified in the approved CID proposal, if any,

(c) land used or occupied by a business, or a business of a class, identified in the approved CID proposal as levy exempt businesses.