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 \[17\].