247Rate concessions

247 Rate concessions (1) A rate concession is one or more of the following: (a) a waiver in whole or part of rates or a component of rates;

Local Government Act 2019 143 (b) a deferment in whole or part of an obligation to pay rates or a component of rates. (2) A council must, by resolution, adopt a policy for rate concessions and publish the policy on its website. (3) A council may grant a rate concession under section 248, 249 or 250: (a) in accordance with this Part and the council's policy for rate concessions; and (b) on any conditions the council considers appropriate. (4) If a council grants a rate concession under section 248, 249 or 250 on any conditions the council considers appropriate and the ratepayer fails to comply with a condition, the council may by notice to the ratepayer: (a) withdraw the concession; and (b) require the ratepayer to pay an amount, on or before a date specified in the notice, to neutralise any benefit to the ratepayer of the rate concession.