19—Amendment of section 153—Declaration of general rate (including
differential general rates)
(1) Section
153(1)(b)—delete "(unless the council has based its general rates
entirely on a fixed charge)"
(2) Section
153(3)—delete subsection (3) and substitute:
(3) A council must, in
declaring a general rate under this section, determine whether it will fix a
maximum increase in the general rate to be charged on any rateable land within
its area that constitutes the principal place of residence of a principal
ratepayer (and a council is, by force of this subsection, authorised to fix
such a maximum).
(4) For the purposes
of subsection (3)—
(a) any
maximum increase may be set according to such method as the council thinks
fit; and
(b) the
council may fix conditions that may apply in order for a ratepayer to qualify
for the benefit of a maximum increase (including that some or all of any
increase in the general rate for particular land is not attributable to a
change in the valuation of the land due to development (including by virtue of
a change in use) that has been undertaken (or occurred) in relation to the
land).
(5) A council must
not—
(a)
declare a general rate until after it has adopted its annual business plan and
its budget for the financial year to which the rate relates; and
(b)
except in a case involving extraordinary administrative difficulty, declare a
general rate for a particular financial year after 31 August in that financial
year.