Local Government Act 2001

F265[Entry year property levy.


211B. (1) When newly erected or newly constructed relevant property comes into being in a rating authority area and the property is first entered on the valuation list relating to that area, the rating authority concerned shall impose and collect a levy in respect of that property in accordance with this section.

(2) Property that is not rateable pursuant to section 15(2), (3) or (4) of the Valuation Act 2001 is not subject to the levy under subsection (1) of this section.

(3) Subject to subsection (4), the amount of the levy under subsection (1) is to be determined by the formula

(A x B) x (C/D)


A is the annual rate on valuation that was determined by the rating authority for the entry year pursuant to section 103(7)(b)(i),

B is the rateable valuation of the property,

C is the number of days remaining in the entry year, beginning with the entry date, and

D is the total number of days in the entry year.

(4) If qualifying property is unoccupied on the entry date, the amount of the levy is to be determined by applying the formula set out in subsection (3) and dividing that result by 2.

(5) Notice of the levy shall be sent by post or otherwise delivered to the person liable to pay the levy for the qualifying property under subsection (6) (the "levypayer") and the notice shall include the following information:

(a) the amount of the levy;

(b) the date by which the levy is due and payable and the manner in which it is to be paid.

(6) The following are liable to pay the levy under this section:

(a) the person who is in occupation of the qualifying property on the entry date;

(b) if the qualifying property is unoccupied on the entry date, the person who owns the property on that date.

(7) The date specified under subsection (5)(b) may not be less than 14 days from the date that the notice is sent under that subsection.

(8) The levypayer shall pay the full amount of the levy to the rating authority by the date specified under subsection (5)(b).

(9) The levy for which a levypayer is liable under this section is recoverable as a simple contract debt in any court of competent jurisdiction and, if there is more than one levypayer in respect of the qualifying property, those levypayers are jointly and severally liable for that levy.

(10) A levy is not invalidated by any error or defect in the statement of the name of the levypayer in the notice under subsection (5) or by the use of the description "the owner" or "the occupier" without any name or addition, and the levy is recoverable from the levypayer notwithstanding any such error or defect or the use of any such description.

(11) For the purposes of this section and section 211E, qualifying property is "unoccupied" if the person who owns the property on the entry date (the "owner") satisfies the rating authority that

(a) the owner was not occupying the property on that date,

(b) no other person was entitled to the use or enjoyment of the property on that date, and

(c) acting in good faith, the owner was genuinely unable to find a suitable tenant for the property at a reasonable rent.]




Part 19A (ss. 211A-211F) inserted (24.12.2006) by Local Government (Business Improvement Districts) Act 2006 (42/2006), s. 7, commenced on enactment.