Policy on Remission of Rates on Abandoned Land

The purpose of the policy is to minimise administration costs where it is unlikely that rates assessed on an abandoned rating unit will ever be collected.

The policy will apply to rating units that meet the definition of abandoned land as per Section 77(1) of the Local Government (Rating) Act 2002 and that land has either failed to be sold using the authority provided in sections 77-83 or is unlikely to sell.

Conditions and Criteria

The policy will apply to rating units that meet the definition of abandoned land as prescribed in Section 77(1) of the Local Government (Rating) Act 2002 and that land has either failed to be sold using the authority provided in sections 77 – 83 of the Local Government (Rating) Act 2002, or is unlikely to sell under that authority.

Procedure

  • Rates will be remitted in full annually on rating units that meet the conditions and criteria specified above.
  • Any rates arrears owing on qualifying properties at the adoption of the policy, or in the first year a rating unit qualifies under the policy, will also be remitted.
  • Council may delegate authority to consider and approve applications to Council officers. In the event of any doubt or dispute arising, the application is to be referred to the Full Council or any committee it delegates to for a decision.