75Parcel of land in 2 or more areas

75 Parcel of land in 2 or more areas

75 Parcel of land in 2 or more areas

(1) If different parts of the same parcel of land are situated in different areas, each part of the parcel that is situated in a separate area is taken, for the purposes of this Act, to be a separate parcel of land.

(2) Accordingly, a council must:

(a) classify, and sub-classify (if necessary), the part of the parcel of land that is situated in the council’s area, as if that land were a separate parcel of land, and

(b) charge a levy in respect of the part of the parcel of land that is within the council’s area, as if that land were a separate parcel of land.

Note—

Section 28 of the Valuation of Land Act 1916 provides for the apportionment of a land valuation between parcels of land that are situated in more than one district.

(3) However, a council may, on application by a liable person, waive or refund part of the fixed component of the levy charged by the council in respect of a parcel of land if satisfied that the parcel of land is situated in more than one area and that, accordingly, more than one levy is payable in respect of the parcel.

(4) The maximum amount that can be waived or refunded under this section is the amount obtained when the appropriate proportion is deducted from the fixed component of the levy.

(5) The appropriate proportion is the amount that is obtained by dividing the fixed component of the levy that would be payable if the land were situated wholly in the council’s area by the number of areas in which the parcel of land is situated.

(6) This section is in addition to, and does not limit, the functions of a council under Part 8.