25Rating structure and categorisation of land for rating purposes

25 Rating structure and categorisation of land for rating purposes

25 Rating structure and categorisation of land for rating purposes

(1) This clause applies to the levying of rates for the 2016/2017 rating year.

(2) The structure for rates applied by a former council to rates levied for a parcel of land in a former area for the 2015/2016 rating year is to be applied by the new council to that parcel.

(3) The category or sub-category applied to a parcel of land in a former area for rating purposes for the 2015/2016 rating year is to be applied by the new council to that parcel.

(4) It does not matter that different rating structures apply to different parcels because of subclause (2).

(5) This clause does not prevent a person from applying for a review of a category under section 525 of the Act or from making an appeal under section 526 of the Act.

(6) The rating structure is to be reviewed within the first term of the new council following the first election of the council.