12Relief of municipalities in respect of remission, &c., of rates and charges and of certain expenditure

12 Relief of municipalities in respect of remission, &c., of rates and charges and of certain expenditure

(1)  Where in the opinion of the corporation of a municipality –

(a) it is impracticable, by reason of the destruction by the fires of any property situated within its municipal district, to collect or enforce the payment of any rate, charge, or fee payable to the corporation in respect of that property under any Act; or

(b) the collection, or enforcement of the payment, of any such rate, charge, or fee payable to the corporation by a distressed person would impose undue hardship on that person –

the corporation may, in its absolute discretion, write off or remit (either wholly or partly) or extend (either unconditionally or subject to such conditions as it may determine) the time for payment of that rate, charge, or fee as it thinks fit.

(2)  The Minister may make to the corporation of a municipality grants of such sums of money as he may consider reasonable for the purpose of reimbursing the corporation for or in respect of –

(a) the writing off or remission pursuant to this section of a rate, charge, or fee payable to the corporation; or

(b) expenditure incurred by the corporation in connection with the extinguishment or prevention of fires within its municipal district during the period of emergency or in connection with the disposal of dead animals and removal of debris and obstructions resulting from the fires from land within that district or other operations incidental thereto.