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.