sec.97Cost-recovery fees

### sec.97 Cost-recovery fees A local government may, under a local law or a resolution, fix a cost-recovery fee. A cost-recovery fee is a fee for— an application for the issue or renewal of a licence, permit, registration or other approval under a Local Government Act (an application fee ); or recording a change of ownership of land; or giving information kept under a Local Government Act ; or seizing property or animals under a Local Government Act ; or doing an activity mentioned in the Planning Act , section 106ZM (1) ; or the performance of another responsibility imposed on the local government under the Building Act or the Plumbing and Drainage Act . A local law or resolution for subsection (2) (d) , (da) or (e) must state— the entity liable to pay the cost-recovery fee; and the time within which the fee must be paid. A cost-recovery fee must not be more than the cost to the local government of taking the action for which the fee is charged. However, an application fee may also include a tax— in the circumstances and for a purpose prescribed under a regulation; and if the local government decides, by resolution, that the purpose of the tax benefits its local government area. The local law or resolution that fixes an application fee that includes a tax must state the amount, and the purpose, of the tax. If an application fee that includes a tax is payable in relation to land, the tax applies only in relation to land that is rateable land. A local government may fix a cost-recovery fee by resolution even if the fee had previously been fixed by a local law. s 97 amd 2010 No. 23 s 291 ; 2025 No. 14 s 7 (sec.97-ssec.1) A local government may, under a local law or a resolution, fix a cost-recovery fee. (sec.97-ssec.2) A cost-recovery fee is a fee for— an application for the issue or renewal of a licence, permit, registration or other approval under a Local Government Act (an application fee ); or recording a change of ownership of land; or giving information kept under a Local Government Act ; or seizing property or animals under a Local Government Act ; or doing an activity mentioned in the Planning Act , section 106ZM (1) ; or the performance of another responsibility imposed on the local government under the Building Act or the Plumbing and Drainage Act . (sec.97-ssec.3) A local law or resolution for subsection (2) (d) , (da) or (e) must state— the entity liable to pay the cost-recovery fee; and the time within which the fee must be paid. (sec.97-ssec.4) A cost-recovery fee must not be more than the cost to the local government of taking the action for which the fee is charged. (sec.97-ssec.5) However, an application fee may also include a tax— in the circumstances and for a purpose prescribed under a regulation; and if the local government decides, by resolution, that the purpose of the tax benefits its local government area. (sec.97-ssec.6) The local law or resolution that fixes an application fee that includes a tax must state the amount, and the purpose, of the tax. (sec.97-ssec.7) If an application fee that includes a tax is payable in relation to land, the tax applies only in relation to land that is rateable land. (sec.97-ssec.8) A local government may fix a cost-recovery fee by resolution even if the fee had previously been fixed by a local law. - (a) an application for the issue or renewal of a licence, permit, registration or other approval under a Local Government Act (an application fee ); or - (b) recording a change of ownership of land; or - (c) giving information kept under a Local Government Act ; or - (d) seizing property or animals under a Local Government Act ; or - (da) doing an activity mentioned in the Planning Act , section 106ZM (1) ; or - (e) the performance of another responsibility imposed on the local government under the Building Act or the Plumbing and Drainage Act . - (a) the entity liable to pay the cost-recovery fee; and - (b) the time within which the fee must be paid. - (a) in the circumstances and for a purpose prescribed under a regulation; and - (b) if the local government decides, by resolution, that the purpose of the tax benefits its local government area.