Repeal and replacement of section 23.
Amendment of section 30.
Amendment of section 36.
Amendment of section 37.
Amendment of
sections 38,
39 and 40.
Addition of new section 50A.
5. following-
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Section 23 of the principal Ordinance is repealed and replaced by the
"Payment of rates
to the Urban
and Regional
Councils.
23. (1) Before the end of the first month of each quarter the Collector of Rates shall pay-
(a) to the Urban Council such proportion of the net rates collected by him in respect of tenements in the Urban Council area during the previous quarter as the percentage of the rateable value prescribed under section 18 for Urban Council rates bears to the aggregate of that percentage and the percentage of the rateable value so prescribed for general rates in relation to the Urban Council area at the time of that collection;
(b) to the Regional Council such proportion of the net rates collected by him in respect of tenements in the Regional Council area during the previous quarter as the percentage of the rateable value prescribed under section 18 for Regional Council rates bears to the aggregate of that percentage and the percentage of the rateable value so prescribed for general rates in relation to the Regional Council area at the time of that collection; and
(c) to general revenue all net rates collected by him during the previous quarter and not paid to the Urban Council or the Regional Council under this subsection.
(2) In this section "net rates", in relation to any quarter in which they are collected, means—
(a) rates lawfully collected during that quarter less any refund of rates made during that quarter under section 30, 31, 35 or 44; and
(b) any sum in addition to rates collected during that quarter
under section 22(2) or (2A) or 29(3).”.
6. Section 30(5) of the principal Ordinance is amended by deleting "from general revenue”.
7. Section 36(1)(f) of the principal Ordinance is amended by inserting after "Council" the following-
", the Regional Council".
8. Section 37(1) of the principal Ordinance is amended by deleting "for the next following year" and substituting the following--
9.
"from the commencement of the year next following”.
The principal Ordinance is amended by deleting "Senior" in sections 38(3), 39(3) and 40(3).
10. The principal Ordinance is amended by adding after section 50 the following-
"Rounding down of amounts due.
50A. (1) The Collector of Rates may, in respect of any amount payable under this Ordinance in respect of any tenement, round that amount down to the nearest whole dollar and carry the balance forward to the next quarter.
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(2) Any balance carried forward under subsection (1) shall be
payable
(a) as if it were rates; and
(b) in addition to any rates,
due in the quarter referred to in subsection (1).
(3) In this section "rates" means rates payable under section 18 or 29.".
Explanatory Memorandum
This Bill amends the Rating Ordinance consequent upon the establishment of the Regional Council and to make changes relating to Urban Council rates.
2.
Under section 23 of the Rating Ordinance Urban Council rates lawfully demanded in a quarter are paid by the Director of Accounting Services to the Urban Council. Water concessions, rate relief and refunds are borne by general rates under sections 18, 19 and 30. Clauses 3(b), 4(b) and 6 of this Bill amend those sections to provide that these will be borne proportionately by the general rates, Urban Council rates and Regional Council rates.
3. Clause 5 amends section 23 so that all rates collected, after deducting all refunds, adding all surcharges and taking into account water concessions and rate relief, will be shared pro rata between the Government, the Urban Council and the Regional Council.
4. Clause 9 amends sections 38(3), 39(3) and 40(3) to extend the officers authorized to sign on behalf of the Commissioner of Rating and Valuation to include officers in the Rating and Valuation Department not below the rank of Rating and Valuation Surveyor.
5. Clause 10 inserts a new section 50A to the principal Ordinance to enable rates and other sums payable under the principal Ordinance to be rounded down to the nearest dollar and the balance carried forward to the next quarter.
6.
There are no Public Service staffing implications. Except for clause 5 the Bill has no financial implications. Clause 5 may result in an estimated net amount of $50 million being paid to the Urban Council and the Regional Council in the financial years 1986/1987 and 1987/1988 which would otherwise have accrued to Government.