15Levy rates based on land use classification of leviable land

15 Levy rates based on land use classification of leviable land

(1) The following land use classifications are specified for the purpose of the Minister determining different levy rates based on the land use classification of leviable land—

(a) residential;

(b) commercial;

(c) industrial;

(d) primary production;

S. 15(1)(e) amended by No. 16/2025 s. 14(a).

(e) public benefit.

S. 15(1)(f) repealed by No. 16/2025 s. 14(b).

(2) Levy is not payable in respect of land that has been given an exempt land use classification.

S. 15(3) amended by No. 50/2024 s. 95(b).

(3) Land is taken to be used for one of the purposes referred to in subsection (1) or (2) based on the AVPCC allocated to a parcel of land by the valuer-general under the Valuation of Land Act 1960.

(4) A parcel of land is taken to have the land use classification specified in the Schedule based on the AVPCC allocated to that parcel of land under subsection (3).

(5) The land use classification determined under subsection (4) and specified in the Schedule is a non-reviewable decision.

S. 16 amended by No. 50/2024 s. 95(c).