(1) Subject to this
section, a local government may impose on any rateable land in its district a
minimum payment which is greater than the general rate which would otherwise
be payable on that land.
(2) A minimum payment
is to be a general minimum but, subject to subsection (3), a lesser minimum
may be imposed in respect of any portion of the district.
(3) In applying
subsection (2) the local government is to ensure the general minimum is
imposed on not less than —
(a) 50%
of the total number of separately rated properties in the district; or
(b) 50%
of the number of properties in each category referred to in subsection (6),
on which a minimum
payment is imposed.
(4) A minimum payment
is not to be imposed on more than the prescribed percentage of —
(a) the
number of separately rated properties in the district; or
(b) the
number of properties in each category referred to in subsection (6),
unless the general
minimum does not exceed the prescribed amount.
(5) If a local
government imposes a differential general rate on any land on the basis that
the land is vacant land it may, with the approval of the Minister, impose a
minimum payment in a manner that does not comply with subsections (2), (3) and
(4) for that land.
(6) For the purposes
of this section a minimum payment is to be applied separately, in accordance
with the principles set forth in subsections (2), (3) and (4) in respect of
each of the following categories —
(a) to
land rated on gross rental value; and
(b) to
land rated on unimproved value; and
(c) to
each differential rating category where a differential general rate is
imposed.
[Section 6.35 amended: No. 49 of 2004 s. 61.]
[Section 6.35 modified: SL 2020/57 1M .]