(1) This section only applies to a Council that does not use the capital improved value system of valuing land.
S. 161A(2) amended by No. 109/2003 s. 79.
(2) The Council may raise general rates by applying a differential rate in relation to farm land, urban farm land or residential use land across the whole of the municipal district or between particular wards but in the case of particular wards only if—
(a) the farm rate, urban farm rate or residential use rate is applied on the basis of whether or not any land is within a specific ward in the Council's municipal district; and
(b) a majority of the Councillors for any such ward which is to be subject to the higher differential rate agree to that differential rate.
(3) If a Council declares a differential rate under this section, sections 161(2) , (3) and (5) apply in respect of the declaration.