96Assessed rate or charge—meaning

96 Assessed rate or charge—meaning

96 Assessed rate or charge—meaning

(1) An assessed rate or charge is a rate or charge that has been levied by the council under Chapter 15 of the Local Government Act 1993.

(2) An assessed rate or charge includes any amount payable as accrued interest on an assessed rate or charge.

(3) An assessed rate or charge does not include:

(a) any amount payable for the out-of-pocket expenses incurred by the council in tracing persons that may be recovered as a rate or charge under the Local Government Act 1993, or

(b) a rate or charge, or a part of a rate or charge, that has been written off or the payment of which has been waived by the council.

(4) If a rate or charge is reduced by a council, the reduction is not to be included in an assessed rate or charge.

(5) If the payment of any part of a rate is postponed under Division 2 of Part 8 of Chapter 15 of the Local Government Act 1993:

(a) the postponed rate is not an assessed rate or charge, during the period in which payment is postponed, and

(b) any interest on the postponed rate, that accrues under section 592 of that Act, is taken to be an assessed rate or charge.

(6) The regulations may make further provision for the calculation of an assessed rate or charge, including by modifying the application of any provision of this section.

(7) The Minister is not to recommend the making of a regulation under this section unless the Minister certifies that the regulation is made with the concurrence of the Minister administering the Local Government Act 1993.