602Record of rates and charges

602 Record of rates and charges

602 Record of rates and charges

(1) A council is required to keep a record of—

(a) each rate and charge made by it, and

(b) in relation to each separate parcel of land within its area—

• the land value of the parcel

• whether the parcel is rateable, exempt from all rates or exempt from particular kinds of rates

• the category declared under Part 3 for the parcel of land, and

(c) the owner or lessee of each such parcel.

(2) The council may amend the record as the occasion requires.