499The base amount

499 The base amount

499 The base amount

(1) A council may, in a resolution making a rate, specify a base amount of the rate, or a base amount for a category or sub-category of an ordinary rate.

(2) The base amounts so specified may be the same or different amounts.

(3) The appropriate base amount so specified is to form part of the rate levied on each separate parcel of rateable land subject to the rate.

(4) A base amount specified for a parcel of land may not differ from a base amount specified for any other parcel of land within the same category or subcategory unless—

(a) the land values of the parcels were last determined by reference to different base dates, and

(b) the Minister approves the different base amounts.

s 499: Am 1999 No 38, Sch 1 [17].