238Special rates

238 Special rates (1) Subject to this section, a council may, on or before 30 June in the financial year preceding the financial year for which the rates are imposed, declare rates for a particular purpose (special rates). (2) Before declaring special rates under this section, the council must: (a) publish a notice on its website inviting written submissions on the proposed special rates within a period (at least 21 days) from the date of the notice; and (b) give the principal ratepayer for each allotment to which the special rates are proposed to be imposed a notice of intention to declare special rates; and (c) consider the submissions made in response to the invitation and make any revisions to the rates the council considers appropriate in the light of the submissions. (3) The notice under subsection (2)(a) must contain the following particulars: (a) the purpose for which the council proposes to impose the special rates; (b) the total amount that is proposed to be raised by the special rates; (c) the basis of the proposed special rates;

Local Government Act 2019 138 (d) whether the proposed special rates would be imposed on rateable property generally or on rateable property in a particular part of the council area and an identification of the particular part; (e) that a person may make submissions to the council about the proposed special rates before the date of the meeting in relation to the special rates specified in the notice; (f) how a person can obtain further information about the proposed special rates from the council. (4) After considering any submissions made, the council may: (a) by special resolution, declare special rates that are: (i) consistent with the proposed special rates specified in the notices under subsection (2); or (ii) reduced for one or more of the allotments for which the special rates were proposed; or (iii) reduced for all of the allotments for which the special rates were proposed; or (b) not declare special rates. (5) If special rates are imposed for the benefit of a particular part of the area, the special rates may be limited to allotments within the relevant part of the area. (6) A declaration under this section must: (a) state the purpose for which the special rates are imposed; and (b) state the amount to be raised; and (c) state the basis of the special rates; and (d) state: (i) whether the special rates are imposed on rateable property generally or on rateable property within a particular part of the area; and (ii) if the special rates are limited to a particular part of the area – identify the relevant part.

Local Government Act 2019 139