55. Form of rate record ¾ s. 6.39 (1)
The rate record of a local government is to ¾
(a) include particulars of ¾
(i) all rateable land in its district; and
(ii) all land in its district which is not rateable land but on which service charges are imposed;
and
(b) be in a form that sets out ¾
(i) the full name and postal address of the owner of the land;
(ii) where a service charge is to be imposed on an occupier of land, the full name and postal address of the occupier of the land;
(iii) a description of the land and its location;
(iv) the valuation to be used for rating purposes;
(v) where, under Schedule 6.1 of the Act a valuation is to be phased in ¾
(I) the former valuation of the land; and
(II) the new valuation of the land;
(vi) if differential general rates are imposed, the characteristics of the land upon which those rates are based;
(vii) if a minimum payment is imposed, the amount of the minimum payment;
(viii) if a specified area rate is imposed, the purpose for which it is imposed;
(ix) if a service charge is imposed, the purpose for which it is imposed and details as to whether the service charge is imposed on the owner or occupier of the land; and
(x) full details of ¾
(I) the amount of the rates or service charges imposed on the land;
(II) any discount, waiver, concession, interest or additional charge applicable to the rates or service charges;
(III) amounts received in respect of the rates or service charges on the land;
(IV) any amount written off in respect of the rates or service charges on the land; and
(V) the balance of the rates or service charges owing on the land.