548AAggregation of values of certain parcels subject to rates containing base amounts

#### 548A Aggregation of values of certain parcels subject to rates containing base amounts 548A Aggregation of values of certain parcels subject to rates containing base amounts > > (1) If the council is of the opinion that the levying of a minimum rate or of a rate containing a base amount— > > > > > (a) would apply unfairly, and > > > > > (b) could cause hardship to a rateable person who is rateable in respect of two or more separate parcels of land subject to the rate, > > > > it may aggregate the land values of such of the parcels as it determines and levy the rate on the aggregated land values. > > > (2) Land values may be aggregated under this section for separate parcels of land only if each separate parcel is subject to— > > > > > (a) the same category or subcategory of the same ordinary rate, or > > > > > (b) the same special rate. > > > (3) A council must not aggregate the land values of two or more separate parcels of land— > > > > > (a) if each parcel is a parcel on which a dwelling is erected or a parcel that comprises (or substantially comprises) a dwelling in a residential flat building, or > > > > > (b) if the parcels are a combination of parcels referred to in paragraph (a). > > **s 548A:** Ins 1994 No 44, Sch 11 (10).