sec.94Power to levy rates and charges

### sec.94 Power to levy rates and charges Subject to section 94A , each local government— must levy general rates on all rateable land within the local government area; and may levy— special rates and charges; and utility charges; and separate rates and charges. Without limiting subsection (1) , a local government may categorise rateable land, and decide differential rates for rateable land, according to whether or not the land is the principal place of residence of the owner. A local government must decide, by resolution at the local government’s budget meeting for a financial year, what rates and charges are to be levied for that financial year. s 94 amd 2014 No. 36 s 55F ; 2026 No. 5 s 53 (sec.94-ssec.1) Subject to section 94A , each local government— must levy general rates on all rateable land within the local government area; and may levy— special rates and charges; and utility charges; and separate rates and charges. (sec.94-ssec.1A) Without limiting subsection (1) , a local government may categorise rateable land, and decide differential rates for rateable land, according to whether or not the land is the principal place of residence of the owner. (sec.94-ssec.2) A local government must decide, by resolution at the local government’s budget meeting for a financial year, what rates and charges are to be levied for that financial year. - (a) must levy general rates on all rateable land within the local government area; and - (b) may levy— (i) special rates and charges; and (ii) utility charges; and (iii) separate rates and charges. - (i) special rates and charges; and - (ii) utility charges; and - (iii) separate rates and charges. - (i) special rates and charges; and - (ii) utility charges; and - (iii) separate rates and charges.