(1) A local government
may impose differential general rates according to any, or a combination, of
the following characteristics —
(a) the
purpose for which the land is zoned, whether or not under a planning scheme as
defined in the Planning and Development Act 2005 ; or
(b) a
purpose for which the land is held or used as determined by the local
government; or
(c)
whether or not the land is vacant land; or
(d) any
other characteristic or combination of characteristics prescribed.
(2) Regulations may
—
(a)
specify the characteristics under subsection (1) which a local government is
to use; or
(b)
limit the characteristics under subsection (1) which a local government is
permitted to use.
(3) In imposing a
differential general rate a local government is not to, without the approval
of the Minister, impose a differential general rate which is more than twice
the lowest differential general rate imposed by it.
(4) If during a
financial year, the characteristics of any land which form the basis for the
imposition of a differential general rate have changed, the local government
is not to, on account of that change, amend the assessment of rates payable on
that land in respect of that financial year but this subsection does not apply
in any case where section 6.40(1)(a) applies.
(5) A differential
general rate that a local government purported to impose under this Act before
the Local Government Amendment Act 2009 section 39(1)(a) came into operation
is to be taken to have been as valid as if the amendment made by that
paragraph had been made before the purported imposition of that rate.
[Section 6.33 amended: No. 38 of 2005 s. 15; No.
17 of 2009 s. 39; No. 28 of 2010 s. 34; No. 45 of 2020 s. 113.]
[Section 6.33 modified: SL 2020/57 1M .]